Show Search Form

Search Results

registered interest	true false
date	exactly: or between: and
answering body
answering dept id
answering dept short name
answering dept sort name
hansard heading
house id
legislature	pref label
question text
tabling member constituency
tabling member printed
uin
answer	is ministerial correction true false date of answer exactly: or between: and answer text answering member constituency answering member printed grouped question UIN question first answered answering member label
tabling member	label

Search

1141829

	registered interest
	date	24/07/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Tobacco
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what information his Department (a) collects and (b) publishes on (i) tobacco sales, (ii) profits, (iii) marketing and (iv) research.
	tabling member constituency	Linlithgow and East Falkirk
	tabling member printed	Martyn Day
	uin	281814
	answer	answer is ministerial correction date of answer 03/09/2019 answer text HM Treasury does not collect data on tobacco sales, profits, marketing or research. HM Revenue & Customs does collect those financial records necessary to establish tax liabilities of individual tobacco companies and retailers. Any financial data collected for this purpose is subject to taxpayer confidentiality and not published by HMRC. answering member constituency Middlesbrough South and East Cleveland answering member printed Mr Simon Clarke question first answered 03/09/2019 07:51:36 answering member 4655 label Biography information for Sir Simon Clarke
	tabling member	4488 label Biography information for Martyn Day

1186838

	registered interest
	date	20/03/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Beer: Excise Duties
	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 support small independent breweries by (a) cancelling beer duty payments or (b) extending time to pay arrangements to include beer duty payments during the covid-19 outbreak.
	tabling member constituency	Linlithgow and East Falkirk
	tabling member printed	Martyn Day
	uin	32708
	answer	answer is ministerial correction date of answer 25/03/2020 answer text <p>Time to Pay arrangements are already available to all brewers, which enable them to seek deferrals for beer duty and other taxes with no interest or late penalties due. HMRC’s dedicated Covid-19 helpline can be reached by calling: 0800 0159 559.</p><p> </p><p>This comes on top of the wider package of support announced by the Chancellor, worth over £350bn. Small brewers will be able to access interest-free loans, defer their VAT payments due on VAT returns for the period until the end of June and receive support worth up to 80% of their employees’ wages.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 25/03/2020 16:01:24 answering member 3991 label Biography information for Jesse Norman
	tabling member	4488 label Biography information for Martyn Day

1186758

	registered interest
	date	20/03/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Off-payroll Working
	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 merits of deferring Loan Charge legislation in line with the decision announced on 17 March 2020 to defer the implementation of IR35 reforms.
	tabling member constituency	Linlithgow and East Falkirk
	tabling member printed	Martyn Day
	uin	32706
	answer	answer is ministerial correction date of answer 26/03/2020 answer text <p>Those affected by the Loan Charge who were required to submit a Self-Assessment return for 2018-19 can defer sending their return until 30 September 2020, without having to pay late filing or late payment penalties, or interest for the period. <br> <br> HMRC will keep this situation under review over the coming months and will take a proportionate and reasonable approach to anyone who is unable to submit their return as a result of COVID-19.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 26/03/2020 10:47:58 answering member 3991 label Biography information for Jesse Norman
	tabling member	4488 label Biography information for Martyn Day

1181989

	registered interest
	date	02/03/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Health Professions: Off-payroll Working
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what assessment he has made the effect of proposed legislative changes to IR35 on the income of healthcare professionals who provide out-of-hours services.
	tabling member constituency	Linlithgow and East Falkirk
	tabling member printed	Martyn Day
	uin	23557
	answer	answer is ministerial correction date of answer 10/03/2020 answer text <p>The off-payroll working rules are designed to ensure that an individual who works like an employee, but through their own limited company, pays broadly the same Income Tax and National Insurance contributions as other employees. The rules do not apply to the self-employed or stop anyone working through their own company.</p><p> </p><p>The Tax Information and Impact Note (TIIN) published in July 2019 sets out HMRC’s assessment that the reform to the off-payroll working rules is expected to affect 170,000 individuals. The TIIN can be found here: <a href="https://www.gov.uk/government/publications/rules-for-off-payroll-working-from-april-2020/rules-for-off-payroll-working-from-april-2020" target="_blank">https://www.gov.uk/government/publications/rules-for-off-payroll-working-from-april-2020/rules-for-off-payroll-working-from-april-2020</a>.</p><p> </p><p>HMRC are undertaking an extensive programme of education and support to help organisations and contractors prepare for the reform.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 10/03/2020 10:30:07 answering member 3991 label Biography information for Jesse Norman
	tabling member	4488 label Biography information for Martyn Day

1175563

	registered interest
	date	03/02/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Off-payroll Working
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether the review of changes to off-payroll working rules will recognise that freelance contractors are not employees.
	tabling member constituency	Linlithgow and East Falkirk
	tabling member printed	Martyn Day
	uin	11565
	answer	answer is ministerial correction date of answer 06/02/2020 answer text <p>The off-payroll working rules are designed to ensure that an individual who works like an employee, but through their own limited company, pays broadly the same Income Tax and National Insurance contributions as other employees. Employment status is not a matter of choice but depends on the facts and actual working practices of an engagement.</p><p>From April 2020, following the roll-out of the reforms to the off-payroll working rules to large and medium sized organisations in all sectors, clients will be required to assess a contractor’s employment status and determine whether they fall within the scope of the rules. HMRC's Check Employment Status for Tax (CEST) digital service was developed in conjunction with tax specialists, contractors and other stakeholders, and is available to help organisations apply the off-payroll working rules correctly.</p><p> </p><p>The Tax Information and Impact Note (TIIN) published in July 2019 sets out HMRC’s assessment that the reform to the off-payroll working rules is expected to raise around £3 billion by 2024, and is not expected to have any significant macro-economic impacts. The TIIN can be found here: <a href="https://bit.ly/2YTbOaA" target="_blank">https://bit.ly/2YTbOaA</a>. Furthermore, independent research conducted by IFF Research and Frontier Economics following the implementation of the 2017 public sector reform showed the reform had not resulted in significant disruption to the sector, or to its use of contingent labour.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 11566 11567 question first answered 06/02/2020 13:10:00 answering member 3991 label Biography information for Jesse Norman
	tabling member	4488 label Biography information for Martyn Day

1175565

	registered interest
	date	03/02/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Off-payroll Working
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether any estimate of potential additional tax revenues that may be accrued as a result of changes to off-payroll working rules will also account for the loss of tax revenues should contractors stop working, move abroad or go out of business due to the proposed changes.
	tabling member constituency	Linlithgow and East Falkirk
	tabling member printed	Martyn Day
	uin	11567
	answer	answer is ministerial correction date of answer 06/02/2020 answer text <p>The off-payroll working rules are designed to ensure that an individual who works like an employee, but through their own limited company, pays broadly the same Income Tax and National Insurance contributions as other employees. Employment status is not a matter of choice but depends on the facts and actual working practices of an engagement.</p><p>From April 2020, following the roll-out of the reforms to the off-payroll working rules to large and medium sized organisations in all sectors, clients will be required to assess a contractor’s employment status and determine whether they fall within the scope of the rules. HMRC's Check Employment Status for Tax (CEST) digital service was developed in conjunction with tax specialists, contractors and other stakeholders, and is available to help organisations apply the off-payroll working rules correctly.</p><p> </p><p>The Tax Information and Impact Note (TIIN) published in July 2019 sets out HMRC’s assessment that the reform to the off-payroll working rules is expected to raise around £3 billion by 2024, and is not expected to have any significant macro-economic impacts. The TIIN can be found here: <a href="https://bit.ly/2YTbOaA" target="_blank">https://bit.ly/2YTbOaA</a>. Furthermore, independent research conducted by IFF Research and Frontier Economics following the implementation of the 2017 public sector reform showed the reform had not resulted in significant disruption to the sector, or to its use of contingent labour.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 11565 11566 question first answered 06/02/2020 13:10:00 answering member 3991 label Biography information for Jesse Norman
	tabling member	4488 label Biography information for Martyn Day

1175564

	registered interest
	date	03/02/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Off-payroll Working
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether the ongoing review of changes to off-payroll working rules will estimate the additional tax revenue that will be raised as a result of the proposed changes.
	tabling member constituency	Linlithgow and East Falkirk
	tabling member printed	Martyn Day
	uin	11566
	answer	answer is ministerial correction date of answer 06/02/2020 answer text <p>The off-payroll working rules are designed to ensure that an individual who works like an employee, but through their own limited company, pays broadly the same Income Tax and National Insurance contributions as other employees. Employment status is not a matter of choice but depends on the facts and actual working practices of an engagement.</p><p>From April 2020, following the roll-out of the reforms to the off-payroll working rules to large and medium sized organisations in all sectors, clients will be required to assess a contractor’s employment status and determine whether they fall within the scope of the rules. HMRC's Check Employment Status for Tax (CEST) digital service was developed in conjunction with tax specialists, contractors and other stakeholders, and is available to help organisations apply the off-payroll working rules correctly.</p><p> </p><p>The Tax Information and Impact Note (TIIN) published in July 2019 sets out HMRC’s assessment that the reform to the off-payroll working rules is expected to raise around £3 billion by 2024, and is not expected to have any significant macro-economic impacts. The TIIN can be found here: <a href="https://bit.ly/2YTbOaA" target="_blank">https://bit.ly/2YTbOaA</a>. Furthermore, independent research conducted by IFF Research and Frontier Economics following the implementation of the 2017 public sector reform showed the reform had not resulted in significant disruption to the sector, or to its use of contingent labour.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 11565 11567 question first answered 06/02/2020 13:10:00 answering member 3991 label Biography information for Jesse Norman
	tabling member	4488 label Biography information for Martyn Day

1143748

	registered interest
	date	02/09/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Off-payroll Working: Linlithgow and East Falkirk
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how many contractors will be affected by the roll out of IR35 in Linlithgow and East Falkirk constituency.
	tabling member constituency	Linlithgow and East Falkirk
	tabling member printed	Martyn Day
	uin	285368
	answer	answer is ministerial correction date of answer 09/09/2019 answer text <p>The off-payroll working rules (sometimes known as IR35) have been in place since 2000. They ensure that individuals working like employees pay broadly the same amount of tax and NICs, regardless of the structure they work through. They do not affect the self-employed.</p><p> </p><p>In 2017 the Government reformed the way the rules operate in the public sector to address widespread non-compliance. This shifted responsibility for determining whether the rules apply from contractors to the bodies that engage them. Evidence shows that compliance is improving without reducing the flexibility of the labour market.</p><p> </p><p>Budget 2018 announced that the reform would be extended to all sectors, but not until April 2020 in order to provide more time for businesses to prepare. Small businesses have been excluded from the scope of the reform.</p><p> </p><p>The change will improve compliance with the existing rules. Those who are compliant will feel little impact.</p><p> </p><p>The Government has consulted extensively on the reform. HMRC have published guidance on how businesses can prepare ahead of April 2020, and is rolling out an education and support programme to help organisations make the right decisions.</p><p> </p><p>Information on the number of people within scope of the off-payroll working rules is not held at constituency or regional level.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 285136 285369 285370 question first answered 09/09/2019 14:54:04 answering member 3991 label Biography information for Jesse Norman
	tabling member	4488 label Biography information for Martyn Day

1143749

	registered interest
	date	02/09/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Off-payroll Working
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what estimate his Department has made of the number of contractors who will have to cease economic activities after the roll-out of IR35.
	tabling member constituency	Linlithgow and East Falkirk
	tabling member printed	Martyn Day
	uin	285136
	answer	answer is ministerial correction date of answer 09/09/2019 answer text <p>The off-payroll working rules (sometimes known as IR35) have been in place since 2000. They ensure that individuals working like employees pay broadly the same amount of tax and NICs, regardless of the structure they work through. They do not affect the self-employed.</p><p> </p><p>In 2017 the Government reformed the way the rules operate in the public sector to address widespread non-compliance. This shifted responsibility for determining whether the rules apply from contractors to the bodies that engage them. Evidence shows that compliance is improving without reducing the flexibility of the labour market.</p><p> </p><p>Budget 2018 announced that the reform would be extended to all sectors, but not until April 2020 in order to provide more time for businesses to prepare. Small businesses have been excluded from the scope of the reform.</p><p> </p><p>The change will improve compliance with the existing rules. Those who are compliant will feel little impact.</p><p> </p><p>The Government has consulted extensively on the reform. HMRC have published guidance on how businesses can prepare ahead of April 2020, and is rolling out an education and support programme to help organisations make the right decisions.</p><p> </p><p>Information on the number of people within scope of the off-payroll working rules is not held at constituency or regional level.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 285368 285369 285370 question first answered 09/09/2019 14:54:04 answering member 3991 label Biography information for Jesse Norman
	tabling member	4488 label Biography information for Martyn Day

1143750

	registered interest
	date	02/09/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Off-payroll Working: Linlithgow and East Falkirk
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, if he will meet with the hon. Member for Linlithgow and East Falkirk on the effect of the IR35 tax reforms on the personal finances of the flexible workforce living in Linlithgow and East Falkirk constituency.
	tabling member constituency	Linlithgow and East Falkirk
	tabling member printed	Martyn Day
	uin	285369
	answer	answer is ministerial correction date of answer 09/09/2019 answer text <p>The off-payroll working rules (sometimes known as IR35) have been in place since 2000. They ensure that individuals working like employees pay broadly the same amount of tax and NICs, regardless of the structure they work through. They do not affect the self-employed.</p><p> </p><p>In 2017 the Government reformed the way the rules operate in the public sector to address widespread non-compliance. This shifted responsibility for determining whether the rules apply from contractors to the bodies that engage them. Evidence shows that compliance is improving without reducing the flexibility of the labour market.</p><p> </p><p>Budget 2018 announced that the reform would be extended to all sectors, but not until April 2020 in order to provide more time for businesses to prepare. Small businesses have been excluded from the scope of the reform.</p><p> </p><p>The change will improve compliance with the existing rules. Those who are compliant will feel little impact.</p><p> </p><p>The Government has consulted extensively on the reform. HMRC have published guidance on how businesses can prepare ahead of April 2020, and is rolling out an education and support programme to help organisations make the right decisions.</p><p> </p><p>Information on the number of people within scope of the off-payroll working rules is not held at constituency or regional level.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 285136 285368 285370 question first answered 09/09/2019 14:54:04 answering member 3991 label Biography information for Jesse Norman
	tabling member	4488 label Biography information for Martyn Day