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1668363

	registered interest
	date	08/11/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Defibrillators: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, if he will meet representatives of (a) the Heart Restart Tax campaign and (b) British Healthcare Trades Association to discuss the potential merits of removing VAT from automated external defibrillators.
	tabling member constituency	Knowsley
	tabling member printed	Sir George Howarth
	uin	696
	answer	answer is ministerial correction date of answer 16/11/2023 answer text <p>The Government maintains VAT reliefs to aid the purchase of Automated External Defibrillators (AEDs), including VAT relief on purchases made by local authorities and those made through voluntary contributions, where the AED is donated to eligible charities or the NHS. Otherwise, they attract the standard rate of VAT.</p><p>The Government is currently inviting community organisations to bid for funding as part of a £1 million grant scheme that expands public access to AEDs, particularly in public places where they are most needed. In addition, last year the Government committed to supplying state-funded schools in England with defibrillators to make sure there is a device in every school, with deliveries completed in June 2023. This means that every state-funded school in England, over 21,500 schools, now has access to an AED.</p><p> </p><p>The Government keeps all taxes under review.</p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston grouped question UIN 697 question first answered 16/11/2023 14:57:32 answering member 4407 label Biography information for Nigel Huddleston
	tabling member	481 label Biography information for Sir George Howarth

1668366

	registered interest
	date	08/11/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Defibrillators: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, if he will make it his policy to remove VAT on all automated external defibrillators.
	tabling member constituency	Knowsley
	tabling member printed	Sir George Howarth
	uin	697
	answer	answer is ministerial correction date of answer 16/11/2023 answer text <p>The Government maintains VAT reliefs to aid the purchase of Automated External Defibrillators (AEDs), including VAT relief on purchases made by local authorities and those made through voluntary contributions, where the AED is donated to eligible charities or the NHS. Otherwise, they attract the standard rate of VAT.</p><p>The Government is currently inviting community organisations to bid for funding as part of a £1 million grant scheme that expands public access to AEDs, particularly in public places where they are most needed. In addition, last year the Government committed to supplying state-funded schools in England with defibrillators to make sure there is a device in every school, with deliveries completed in June 2023. This means that every state-funded school in England, over 21,500 schools, now has access to an AED.</p><p> </p><p>The Government keeps all taxes under review.</p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston grouped question UIN 696 question first answered 16/11/2023 14:57:32 answering member 4407 label Biography information for Nigel Huddleston
	tabling member	481 label Biography information for Sir George Howarth

1667740

	registered interest
	date	07/11/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Income Tax: Exemptions
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how many companies used the Section 317 exemption of the Income Tax (Earnings and Pensions) Act 2003 in the latest period for which data is available.
	tabling member constituency	Knowsley
	tabling member printed	Sir George Howarth
	uin	64
	answer	answer is ministerial correction date of answer 15/11/2023 answer text <p>HMRC publishes online guidance on the use of subsidised meal schemes by (a) home and (b) other remote workers. HMRC has not issued any new guidance recently.</p><p> </p><p>The use of local restaurants and other catering businesses is covered by the current subsided meals exemption provided the conditions are met, such as</p><ul><li>the meals are provided in the restaurant or dining room of a hotel or a catering or similar business at a time when meals are being served to the public</li><li>part of the restaurant or dinning room is designated for the use of the employees only, and</li><li>the meals are taken in that part.</li></ul><p> </p><p>Information about how many companies use the exemption is not collected. The provision of these benefits is not subject to Income Tax or National Insurance contributions and therefore there is nothing for employers to report to HMRC.</p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston grouped question UIN 65 69 question first answered 15/11/2023 15:04:42 answering member 4407 label Biography information for Nigel Huddleston
	tabling member	481 label Biography information for Sir George Howarth

1667741

	registered interest
	date	07/11/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Income Tax: Exemptions
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, if he will make an assessment of the potential merits of expanding the Section 317 exemption of the Income Tax (Earnings and Pensions) Act 2003 to include (a) local restaurants and (b) other businesses in close proximity to company premises.
	tabling member constituency	Knowsley
	tabling member printed	Sir George Howarth
	uin	65
	answer	answer is ministerial correction date of answer 15/11/2023 answer text <p>HMRC publishes online guidance on the use of subsidised meal schemes by (a) home and (b) other remote workers. HMRC has not issued any new guidance recently.</p><p> </p><p>The use of local restaurants and other catering businesses is covered by the current subsided meals exemption provided the conditions are met, such as</p><ul><li>the meals are provided in the restaurant or dining room of a hotel or a catering or similar business at a time when meals are being served to the public</li><li>part of the restaurant or dinning room is designated for the use of the employees only, and</li><li>the meals are taken in that part.</li></ul><p> </p><p>Information about how many companies use the exemption is not collected. The provision of these benefits is not subject to Income Tax or National Insurance contributions and therefore there is nothing for employers to report to HMRC.</p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston grouped question UIN 64 69 question first answered 15/11/2023 15:04:42 answering member 4407 label Biography information for Nigel Huddleston
	tabling member	481 label Biography information for Sir George Howarth

1667985

	registered interest
	date	07/11/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Income Tax: Exemptions
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether his Department has issued recent guidance on the use of subsidised meal schemes by (a) home and (b) other remote workers.
	tabling member constituency	Knowsley
	tabling member printed	Sir George Howarth
	uin	69
	answer	answer is ministerial correction date of answer 15/11/2023 answer text <p>HMRC publishes online guidance on the use of subsidised meal schemes by (a) home and (b) other remote workers. HMRC has not issued any new guidance recently.</p><p> </p><p>The use of local restaurants and other catering businesses is covered by the current subsided meals exemption provided the conditions are met, such as</p><ul><li>the meals are provided in the restaurant or dining room of a hotel or a catering or similar business at a time when meals are being served to the public</li><li>part of the restaurant or dinning room is designated for the use of the employees only, and</li><li>the meals are taken in that part.</li></ul><p> </p><p>Information about how many companies use the exemption is not collected. The provision of these benefits is not subject to Income Tax or National Insurance contributions and therefore there is nothing for employers to report to HMRC.</p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston grouped question UIN 64 65 question first answered 15/11/2023 15:04:42 answering member 4407 label Biography information for Nigel Huddleston
	tabling member	481 label Biography information for Sir George Howarth

1627670

	registered interest
	date	15/05/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Wealth: Taxation
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, if he will make an assessment of the potential merits of increasing taxation for people who own more than £10 million in assets by one per cent.
	tabling member constituency	Knowsley
	tabling member printed	Sir George Howarth
	uin	184893
	answer	answer is ministerial correction date of answer 18/05/2023 answer text <p>The UK system is designed to ensure among other things that the richest in our society pay their fair share on their wealth and assets, with the tax system taxing wealth across many different economic activities, including acquisition, holding, transfer and disposal of assets and income derived from assets. These tax levers generate substantial revenue, including Inheritance Tax revenues of £7 billion, Capital Gains Tax revenues of £18.1 billion and property transaction taxes of £17.3 billion in 2022-2023.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins grouped question UIN 185063 question first answered 18/05/2023 14:11:42 answering member 4399 label Biography information for Victoria Atkins
	tabling member	481 label Biography information for Sir George Howarth

1366899

	registered interest
	date	08/11/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Mortgages: Private Rented Housing
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what the value is of outstanding mortgages relating to buy-to-let properties in the UK.
	tabling member constituency	Knowsley
	tabling member printed	Sir George Howarth
	uin	71272
	answer	answer is ministerial correction date of answer 15/11/2021 answer text <p>According to the latest data held by UK Finance, as of August 2021, the value of the buy-to-let mortgage stock in the UK was £281.1 billion.</p><p> </p> answering member constituency Salisbury answering member printed John Glen question first answered 15/11/2021 14:59:34 answering member 4051 label Biography information for John Glen
	tabling member	481 label Biography information for Sir George Howarth

1366900

	registered interest
	date	08/11/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Mortgages: Private Rented Housing
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what estimate he has made of the number of private landlords who have used a buy-to-let mortgage since the first buy-to-let mortgage was issued in 1996.
	tabling member constituency	Knowsley
	tabling member printed	Sir George Howarth
	uin	71273
	answer	answer is ministerial correction date of answer 15/11/2021 answer text According to data from UK Finance, 4.1 million buy-to-let mortgages have been advanced since 2000. However, it is not possible to determine if any given buy-to-let mortgage has been given to a landlord who has taken out other buy-to-let mortgages, so it is not possible to provide a number of landlords for this period. This figure includes both total purchases and remortgages. Figures prior to this date are not available on a comparable basis. answering member constituency Salisbury answering member printed John Glen question first answered 15/11/2021 15:04:26 answering member 4051 label Biography information for John Glen
	tabling member	481 label Biography information for Sir George Howarth

1305338

	registered interest
	date	23/03/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Public Expenditure
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what plans he has to reduce the deficit projected in Budget 2021 (a) through taxation, (b) from issuing extra currency, (c) from the proposed recovery bond and (d) via other forms of government-issued bonds.
	tabling member constituency	Knowsley
	tabling member printed	Sir George Howarth
	uin	174030
	answer	answer is ministerial correction date of answer 30/03/2021 answer text <p>Borrowing in 2021-22 is the second highest peacetime level on record, coming only after 2020-21 – it is clearly not sustainable to continue borrowing at record levels indefinitely.</p><p> </p><p>The OBR forecast shows that the medium-term outlook for the public finances has returned to a more sustainable path, supported by the fiscal repair measures set out in the Budget.</p><p> </p><p>For example, the income tax Personal Allowance and higher rate threshold will be uprated in line with CPI as planned in April 2021, then maintained at that level until April 2026. In 2023, the main rate of corporation tax, paid on company profits, will increase to 25%.</p><p> </p><p>Regarding issuing extra currency, the actual demand for banknotes and coins issued into circulation is determined by demand from UK banks and the Post Office – i.e. currency is issued to meet market demand and not to have any effect on the public finances.</p><p> </p><p>Government bonds (called ‘gilts’ in the UK) are issued to finance the difference between Exchequer incomings and outgoings rather than being a tool utilised to reduce government deficits.</p> answering member constituency Salisbury answering member printed John Glen question first answered 30/03/2021 10:46:49 answering member 4051 label Biography information for John Glen
	tabling member	481 label Biography information for Sir George Howarth

1305336

	registered interest
	date	23/03/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Conditions of Employment
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what tax incentives are available to (a) employer share ownerships plans, (b) value workers' cooperatives and (c) other forms of mutual employment and membership.
	tabling member constituency	Knowsley
	tabling member printed	Sir George Howarth
	uin	174028
	answer	answer is ministerial correction date of answer 29/03/2021 answer text <p>The Government offers four tax-advantaged employee share schemes: Share Incentive Plans (SIPs), the Save As You Earn (SAYE) scheme, Enterprise Management Incentives (EMI), and the Company Share Option Plan (CSOP). These schemes offer a range of Income Tax and Capital Gains Tax reliefs on qualifying shares. Employee Ownership Trusts (EOTs) promote indirect employee share ownership through offering similar tax reliefs to employees, with EOTs holding shares on their behalf. EOTs also offer an Income Tax exemption on bonus payments to employees.</p><p> </p><p>While there are no statutory Income Tax or Corporation Tax incentives specifically for mutual organisations, the Government recognises their value in delivering the services their members and communities need.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 29/03/2021 12:43:26 answering member 3991 label Biography information for Jesse Norman
	tabling member	481 label Biography information for Sir George Howarth