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1658739

	registered interest
	date	06/09/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Broadband: Social Tariffs
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether he plans to reduce VAT on broadband social tariffs.
	tabling member constituency	Glasgow North West
	tabling member printed	Carol Monaghan
	uin	198199
	answer	answer is ministerial correction date of answer 11/09/2023 answer text <p>VAT is the UK’s third largest tax forecast to raise £161 billion in 2023/24, helping to fund key spending priorities such as public services, including the NHS, education and defence. Exceptions to the standard rate have always been limited by both legal and fiscal considerations.</p><p> </p><p>VAT is a broad-based tax on consumption and the 20 per cent standard rate applies to most goods and services. Exceptions to the standard rate have always been limited by both legal and fiscal considerations. This request should be viewed in the context of over £50 billion of requests for relief from VAT received since the EU referendum.</p><p> </p><p>Although there are no current plans to reduce VAT on broadband social tariffs, the Government keeps all taxes under review.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 11/09/2023 13:37:03 answering member 4399 label Biography information for Victoria Atkins
	tabling member	4443 label Biography information for Carol Monaghan

1606408

	registered interest
	date	22/03/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Motor Vehicles: Prices
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what assessment his Department has made of the effectiveness of the expensive car supplement.
	tabling member constituency	Glasgow North West
	tabling member printed	Carol Monaghan
	uin	171452
	answer	answer is ministerial correction date of answer 27/03/2023 answer text <p>Cars with a list price when new exceeding £40,000 pay an additional supplement for five years as well as paying the standard rate of Vehicle Excise Duty (VED), which means those who can afford the most expensive cars pay more than the standard rate paid by other drivers.</p><p> </p><p>The £40,000 threshold was set as a suitable way of distinguishing the more luxury end of the new car market. As around 80% of all new cars currently have a list price below £40,000, the Government considers this threshold to be suitable.</p><p> </p><p>As with all taxes, the expensive car supplement is kept under review and any changes are considered and announced by the chancellor.</p> answering member constituency South Suffolk answering member printed James Cartlidge question first answered 27/03/2023 16:52:06 answering member 4519 label Biography information for James Cartlidge
	tabling member	4443 label Biography information for Carol Monaghan

1543913

	registered interest
	date	21/11/2022
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Childcare Vouchers: Compensation
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, if he will ensure that his Department provides compensation for unused Kiddicare vouchers to parents whose children no longer require childcare.
	tabling member constituency	Glasgow North West
	tabling member printed	Carol Monaghan
	uin	92253
	answer	answer is ministerial correction date of answer 25/11/2022 answer text <p>Childcare vouchers are a contractual arrangement between the parent, employer, and voucher provider. The Government is not party to these arrangements and the availability of a refund will depend on the precise terms and conditions of the employer’s scheme.</p><p> </p><p>While some voucher schemes allow for refunds in certain circumstances, this is not a legal requirement.</p><p> </p><p>Where an employer or provider does offer a refund, any refund is treated as income from employment and subject to deduction of tax and National Insurance contributions in the normal way.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 25/11/2022 09:13:19 answering member 4399 label Biography information for Victoria Atkins
	tabling member	4443 label Biography information for Carol Monaghan

1543397

	registered interest
	date	17/11/2022
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Childcare Vouchers: Repayments
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what steps parents can take to claim a refund for unused Kiddicare vouchers.
	tabling member constituency	Glasgow North West
	tabling member printed	Carol Monaghan
	uin	89850
	answer	answer is ministerial correction date of answer 25/11/2022 answer text <p>Childcare vouchers are a contractual arrangement between the parent, employer, and voucher provider. The availability of a refund will depend on the precise terms and conditions of the employer’s scheme, and is not something the Government is party to.</p><p> </p><p>Parents may request a refund by contacting their employer or childcare voucher provider directly. Where an employer or provider does allow the vouchers to be returned and a refund is offered, the refund is treated as income from employment and subject to deduction of tax and National Insurance contributions in the normal way.</p><p> </p><p>While some voucher schemes allow for refunds in certain circumstances, this is not a legal requirement to do so. If a refund provision is not in the contract, the employer or voucher provider does not legally have to issue a refund.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins grouped question UIN 89851 question first answered 25/11/2022 09:11:14 answering member 4399 label Biography information for Victoria Atkins
	tabling member	4443 label Biography information for Carol Monaghan

1543398

	registered interest
	date	17/11/2022
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Childcare Vouchers: Repayments
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what steps his Department has taken to enable parents to claim a refund for unused Kiddicare vouchers.
	tabling member constituency	Glasgow North West
	tabling member printed	Carol Monaghan
	uin	89851
	answer	answer is ministerial correction date of answer 25/11/2022 answer text <p>Childcare vouchers are a contractual arrangement between the parent, employer, and voucher provider. The availability of a refund will depend on the precise terms and conditions of the employer’s scheme, and is not something the Government is party to.</p><p> </p><p>Parents may request a refund by contacting their employer or childcare voucher provider directly. Where an employer or provider does allow the vouchers to be returned and a refund is offered, the refund is treated as income from employment and subject to deduction of tax and National Insurance contributions in the normal way.</p><p> </p><p>While some voucher schemes allow for refunds in certain circumstances, this is not a legal requirement to do so. If a refund provision is not in the contract, the employer or voucher provider does not legally have to issue a refund.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins grouped question UIN 89850 question first answered 25/11/2022 09:11:14 answering member 4399 label Biography information for Victoria Atkins
	tabling member	4443 label Biography information for Carol Monaghan

1535303

	registered interest
	date	24/10/2022
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Video Games: Tax Allowances
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what assessment he has made of the potential impact of the Irish Government’s recent announcement of a higher rate of video games tax relief at 32 per cent on the UK's video games sector; and whether he plans to accept the recommendation of The Independent Game Developers’ Association (TIGA) to increase the rate of video games tax relief in the UK.
	tabling member constituency	Glasgow North West
	tabling member printed	Carol Monaghan
	uin	69676
	answer	answer is ministerial correction date of answer 31/10/2022 answer text <p>The Government recognises the valuable economic and cultural contribution of the video games industry. The Video Games Tax Relief (VGTR) has supported £5.1 billion of UK expenditure on 1,940 games since its introduction in 2014.</p><p> </p><p>At Spending Review 2021 the government confirmed £8 million for the continuation of the UK Games Fund which provides bespoke support for the UK’s independent video game industry.</p><p> </p><p>The Government regularly receives proposals for changes to tax reliefs. When considering changes, the Government must ensure they provide support to businesses in a fair way and that taxpayer money is effectively targeted. An uplift in the rate of VGTR is not currently under consideration. However, the Government keeps all tax reliefs under review.</p> answering member constituency South Suffolk answering member printed James Cartlidge question first answered 31/10/2022 16:50:20 answering member 4519 label Biography information for James Cartlidge
	tabling member	4443 label Biography information for Carol Monaghan

1309136

	registered interest
	date	14/04/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Off-payroll Working: Prosecutions
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how many IR35 cases have been pursued through tribunals and the courts.
	tabling member constituency	Glasgow North West
	tabling member printed	Carol Monaghan
	uin	181049
	answer	answer is ministerial correction date of answer 19/04/2021 answer text <p>The vast majority of employment status decisions, including decisions on the off-payroll working rules (commonly known as IR35), are straightforward and settled without the need to go to tribunal. However, a number are more finely balanced, generally because of their complexity or because there are unusual circumstances and it is not possible to reach agreement. It is right for HMRC to litigate these cases.</p><p> </p><p>HMRC’s responsibilities are to secure the best practicable return for the Exchequer. Entering into, taking forward and resolving disputes contribute to meeting that objective. This requires consideration not only of the tax at stake in cases (i.e. a straightforward costs analysis) but also wider impacts, including potential tax liabilities of other taxpayers.</p><p> </p><p>Since 2001, HMRC has taken 40 cases regarding the off-payroll working rules to the Tax Tribunal.</p><p> </p><p>Work on off-payroll working rules cases is carried out by a number of HMRC teams. These teams are also involved in other cases and other litigation and as a result, HMRC do not hold specific information relating to the overall cost of pursuing cases (which is mitigated to some extent by HMRC’s recovery of costs in litigation which it wins).</p><p> </p><p>HMRC’s approach to litigation generally is set out in their published Litigation and Settlement Strategy. Disputes are costly for both HMRC and individual taxpayers and HMRC are committed to supporting taxpayers to get their tax right without the need for a dispute.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 181050 181051 181052 question first answered 19/04/2021 14:22:45 answering member 3991 label Biography information for Jesse Norman
	tabling member	4443 label Biography information for Carol Monaghan

1309139

	registered interest
	date	14/04/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Off-payroll Working: Prosecutions
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how much HMRC has spent on pursuing IR35 cases through tribunals and the courts.
	tabling member constituency	Glasgow North West
	tabling member printed	Carol Monaghan
	uin	181050
	answer	answer is ministerial correction date of answer 19/04/2021 answer text <p>The vast majority of employment status decisions, including decisions on the off-payroll working rules (commonly known as IR35), are straightforward and settled without the need to go to tribunal. However, a number are more finely balanced, generally because of their complexity or because there are unusual circumstances and it is not possible to reach agreement. It is right for HMRC to litigate these cases.</p><p> </p><p>HMRC’s responsibilities are to secure the best practicable return for the Exchequer. Entering into, taking forward and resolving disputes contribute to meeting that objective. This requires consideration not only of the tax at stake in cases (i.e. a straightforward costs analysis) but also wider impacts, including potential tax liabilities of other taxpayers.</p><p> </p><p>Since 2001, HMRC has taken 40 cases regarding the off-payroll working rules to the Tax Tribunal.</p><p> </p><p>Work on off-payroll working rules cases is carried out by a number of HMRC teams. These teams are also involved in other cases and other litigation and as a result, HMRC do not hold specific information relating to the overall cost of pursuing cases (which is mitigated to some extent by HMRC’s recovery of costs in litigation which it wins).</p><p> </p><p>HMRC’s approach to litigation generally is set out in their published Litigation and Settlement Strategy. Disputes are costly for both HMRC and individual taxpayers and HMRC are committed to supporting taxpayers to get their tax right without the need for a dispute.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 181049 181051 181052 question first answered 19/04/2021 14:22:45 answering member 3991 label Biography information for Jesse Norman
	tabling member	4443 label Biography information for Carol Monaghan

1309140

	registered interest
	date	14/04/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Off-payroll Working: Prosecutions
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how much revenue to the Exchequer has been raised in pursuing IR35 cases through tribunals and the courts in the most recent period for which figures are available.
	tabling member constituency	Glasgow North West
	tabling member printed	Carol Monaghan
	uin	181051
	answer	answer is ministerial correction date of answer 19/04/2021 answer text <p>The vast majority of employment status decisions, including decisions on the off-payroll working rules (commonly known as IR35), are straightforward and settled without the need to go to tribunal. However, a number are more finely balanced, generally because of their complexity or because there are unusual circumstances and it is not possible to reach agreement. It is right for HMRC to litigate these cases.</p><p> </p><p>HMRC’s responsibilities are to secure the best practicable return for the Exchequer. Entering into, taking forward and resolving disputes contribute to meeting that objective. This requires consideration not only of the tax at stake in cases (i.e. a straightforward costs analysis) but also wider impacts, including potential tax liabilities of other taxpayers.</p><p> </p><p>Since 2001, HMRC has taken 40 cases regarding the off-payroll working rules to the Tax Tribunal.</p><p> </p><p>Work on off-payroll working rules cases is carried out by a number of HMRC teams. These teams are also involved in other cases and other litigation and as a result, HMRC do not hold specific information relating to the overall cost of pursuing cases (which is mitigated to some extent by HMRC’s recovery of costs in litigation which it wins).</p><p> </p><p>HMRC’s approach to litigation generally is set out in their published Litigation and Settlement Strategy. Disputes are costly for both HMRC and individual taxpayers and HMRC are committed to supporting taxpayers to get their tax right without the need for a dispute.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 181049 181050 181052 question first answered 19/04/2021 14:22:45 answering member 3991 label Biography information for Jesse Norman
	tabling member	4443 label Biography information for Carol Monaghan

1309141

	registered interest
	date	14/04/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Off-payroll Working: Prosecutions
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether HMRC has undertaken a cost analysis of its pursuit of IR35 cases.
	tabling member constituency	Glasgow North West
	tabling member printed	Carol Monaghan
	uin	181052
	answer	answer is ministerial correction date of answer 19/04/2021 answer text <p>The vast majority of employment status decisions, including decisions on the off-payroll working rules (commonly known as IR35), are straightforward and settled without the need to go to tribunal. However, a number are more finely balanced, generally because of their complexity or because there are unusual circumstances and it is not possible to reach agreement. It is right for HMRC to litigate these cases.</p><p> </p><p>HMRC’s responsibilities are to secure the best practicable return for the Exchequer. Entering into, taking forward and resolving disputes contribute to meeting that objective. This requires consideration not only of the tax at stake in cases (i.e. a straightforward costs analysis) but also wider impacts, including potential tax liabilities of other taxpayers.</p><p> </p><p>Since 2001, HMRC has taken 40 cases regarding the off-payroll working rules to the Tax Tribunal.</p><p> </p><p>Work on off-payroll working rules cases is carried out by a number of HMRC teams. These teams are also involved in other cases and other litigation and as a result, HMRC do not hold specific information relating to the overall cost of pursuing cases (which is mitigated to some extent by HMRC’s recovery of costs in litigation which it wins).</p><p> </p><p>HMRC’s approach to litigation generally is set out in their published Litigation and Settlement Strategy. Disputes are costly for both HMRC and individual taxpayers and HMRC are committed to supporting taxpayers to get their tax right without the need for a dispute.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 181049 181050 181051 question first answered 19/04/2021 14:22:45 answering member 3991 label Biography information for Jesse Norman
	tabling member	4443 label Biography information for Carol Monaghan