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1231850

	registered interest
	date	07/09/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Local Government Finance: Coronavirus
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what financial support his Department has allocated to the Scottish Government to support local authorities with local covid-19 lockdowns.
	tabling member constituency	West Aberdeenshire and Kincardine
	tabling member printed	Andrew Bowie
	uin	86135
	answer	answer is ministerial correction date of answer 15/09/2020 answer text <p>To help the Scottish Government manage their coronavirus response, the UK government made an unprecedented upfront funding guarantee on 24 July. This guarantees the Scottish Government will receive at least £6.5bn in additional resource funding this year on top of the funding set out at the Spring Budget.</p><p> </p><p>Since matters of local government are a devolved responsibility, it is for the Scottish Government to decide how much of this funding they use to support Scottish local authorities.</p> answering member constituency North East Cambridgeshire answering member printed Steve Barclay question first answered 15/09/2020 10:33:26 answering member 4095 label Biography information for Steve Barclay
	tabling member	4601 label Biography information for Andrew Bowie

1312255

	registered interest
	date	26/04/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Business: 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 extending the super deduction to unincorporated businesses.
	tabling member constituency	West Aberdeenshire and Kincardine
	tabling member printed	Andrew Bowie
	uin	187293
	answer	answer is ministerial correction date of answer 29/04/2021 answer text <p>The super-deduction is available only to incorporated businesses subject to the charge of UK corporation tax.</p><p>The Government has no plans to extend the super-deduction to unincorporated businesses.</p><p>Unincorporated businesses can continue to claim 100% relief on qualifying investments in plant and machinery through the Annual Investment Allowance, which will remain at its highest ever level of £1 million until the end of 2021.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 29/04/2021 09:10:50 answering member 3991 label Biography information for Jesse Norman
	tabling member	4601 label Biography information for Andrew Bowie

1484097

	registered interest
	date	28/06/2022
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Offshore Industry: 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 impact of the energy profits levy on investor confidence in the North Sea energy sector.
	tabling member constituency	West Aberdeenshire and Kincardine
	tabling member printed	Andrew Bowie
	uin	900779
	answer	answer is ministerial correction date of answer 28/06/2022 answer text <p>The Energy Profits Levy is a temporary measure, the revenues from which will help to provide vital support for households facing cost of living pressures.</p><p>The government expects the combination of the Levy and its investment allowance to lead to an overall increase in investment.</p><p> </p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 28/06/2022 15:06:42 answering member 4517 label Biography information for Lucy Frazer
	tabling member	4601 label Biography information for Andrew Bowie