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1046110

	registered interest
	date	22/01/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Apprentices: Taxation
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how much the apprenticeship levy has been raised since its introduction.
	tabling member constituency	Southampton, Itchen
	tabling member printed	Royston Smith
	uin	211297
	answer	answer is ministerial correction date of answer 30/01/2019 answer text <p>Receipts data for the Apprenticeship Levy is published online at:</p><p> </p><p><a href="https://www.gov.uk/government/statistics/hmrc-tax-and-nics-receipts-for-the-uk" target="_blank">https://www.gov.uk/government/statistics/hmrc-tax-and-nics-receipts-for-the-uk</a></p><p> </p><p>As of December 2018, a total of £4.3bn of levy receipts had been collected.</p><p> </p> answering member constituency Central Devon answering member printed Mel Stride question first answered 30/01/2019 17:02:17 answering member 3935 label Biography information for Mel Stride
	tabling member	4478 label Biography information for Royston Smith

1136091

	registered interest
	date	02/07/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Economic Growth and Employment
	house id	1
	legislature	25259 pref label House of Commons
	question text	What fiscal steps he is taking to increase (a) jobs and (b) economic growth.
	tabling member constituency	Southampton, Itchen
	tabling member printed	Royston Smith
	uin	911691
	answer	answer is ministerial correction date of answer 02/07/2019 answer text <p>We have worked hard to build a stronger, fairer economy – dealing with the deficit, helping people into work, and cutting taxes for people, families, and businesses.</p><p> </p><p>The economy has grown continuously for the past nine years, employment is currently at a record high, unemployment is currently at the joint lowest rate since 1975, and real wages are rising.</p> answering member constituency Newark answering member printed Robert Jenrick question first answered 02/07/2019 15:23:45 answering member 4320 label Biography information for Robert Jenrick
	tabling member	4478 label Biography information for Royston Smith

1285307

	registered interest
	date	09/02/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Business: Insurance
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what steps his Department is taking to ensure that the insurance industry promptly settles claims for business interruption caused by the covid-19 pandemic.
	tabling member constituency	Southampton, Itchen
	tabling member printed	Royston Smith
	uin	151771
	answer	answer is ministerial correction date of answer 16/02/2021 answer text <p>The Financial Conduct Authority (FCA) rules require insurers to handle claims fairly and promptly and settle claims quickly once settlement terms are agreed. The FCA has said that, in light of COVID-19, insurers must consider very carefully the needs of their customers and show flexibility in their treatment of them.</p><p> </p><p>The Government is pleased that a final judgment has been reached by the Supreme Court in the FCA Business Interruption test case and trust that this will provide the legal clarity urgently sought by policyholders. The FCA has set out its expectation that insurers should move quickly to resolve claims as determined by the judgment, making interim payments wherever possible.</p> answering member constituency Salisbury answering member printed John Glen question first answered 16/02/2021 14:31:40 answering member 4051 label Biography information for John Glen
	tabling member	4478 label Biography information for Royston Smith

1290332

	registered interest
	date	26/02/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Self-employment Income Support Scheme: Maternity Leave
	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 ensure that women who previously took maternity leave are not unfairly treated in their applications to the Self Employed Income Support Scheme.
	tabling member constituency	Southampton, Itchen
	tabling member printed	Royston Smith
	uin	159335
	answer	answer is ministerial correction date of answer 08/03/2021 answer text <p>The Government is aware that some people’s eligibility for SEISS was affected if they had taken time out of their trade while pregnant or to care for their new-born or newly adopted child, and so had not submitted a tax return for 2018-19 or had trading profits in 2018-19 that were less than their other income and were therefore ineligible for the SEISS.</p><p> </p><p>Taking parental leave does not mean that the trade has ceased and should not therefore affect a person’s eligibility for SEISS if they intend to resume trading after the leave is taken.</p><p> </p><p>In June 2020 the Government announced that HMRC would determine the eligibility and grant amount for people in this situation using either their 2018-19 self-assessment return or the average of their 2016-17 to 2018-19 returns. Claimants still had to meet the other standard eligibility criteria for support under the SEISS.</p><p> </p><p>The Government has now announced a fourth and fifth round of SEISS. HMRC now have tax returns covering 2019-20, and will include these returns when calculating eligibility for the SEISS and the grant amount. The arrangements that ensured that people were not made ineligible for previous rounds of the SEISS as a result of parenthood have been replicated for the fourth and fifth rounds.</p><p> </p><p>For those who had a new child in 19/20 which either affected their trading profits or total income or meant that they did not submit a Self-Assessment tax return in 2019/20, they may still be able to make a claim.</p><p> </p><p>If new parents are in this position and are applying for SEISS 4, their eligibility will be determined based on either their 2018-19 self-assessment return or an average of their 2016-17 to 2018-19 returns, to determine both their eligibility and grant calculation. They will also need to meet the other standard eligibility criteria for support under the SEISS.</p><p> </p><p>The amount of the SEISS grant is determined based on the applicant’s average profits from self-employment in the previous four tax years, as reported through their tax returns. By calculating the grant on a four-year average of profits, the SEISS supports individuals who may have had fluctuating profits for any reason and gives the best average of an individual's usual trading profits.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 08/03/2021 12:53:24 answering member 3991 label Biography information for Jesse Norman
	tabling member	4478 label Biography information for Royston Smith

1307056

	registered interest
	date	12/04/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	High Rise Flats: Taxation
	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 making leaseholders of high-rise buildings with unsafe cladding who are required to complete a self-assessment tax return exempt from any taxes due as a result of that assessment.
	tabling member constituency	Southampton, Itchen
	tabling member printed	Royston Smith
	uin	179257
	answer	answer is ministerial correction date of answer 20/04/2021 answer text <p>The Government is investing over £5 billion in building safety, which will help protect leaseholders from cladding remediation costs in high-rise residential buildings. On 10 February 2021, the Government announced a 5-point plan for investment in building safety, with £3.5 billion earmarked for the removal of unsafe cladding on high-rise residential buildings, as well as a new finance scheme for cladding removal on buildings between 11 and 18 metres where no leaseholder will ever pay more than £50 a month. In addition, the Government has proposed a new ‘Gateway 2’ industry levy and residential property developer tax to ensure developers contribute to costs. These measures will provide certainty to residents and lenders, boosting the housing market and helping to ensure that developers, investors and building owners who have the means make a fair contribution to costs of remediation, without passing on costs to leaseholders.</p><p>No consideration has been made for a self-assessment exemption for leaseholders of high rise buildings with unsafe cladding.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 20/04/2021 15:07:50 answering member 3991 label Biography information for Jesse Norman
	tabling member	4478 label Biography information for Royston Smith

1521226

	registered interest
	date	12/10/2022
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Dental Services: VAT
	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 removing VAT on dental care products in the context of the rising cost of living.
	tabling member constituency	Southampton, Itchen
	tabling member printed	Royston Smith
	uin	61984
	answer	answer is ministerial correction date of answer 21/10/2022 answer text <p>Under the current VAT rules, dental care products such as toothpaste, toothbrushes, and dental floss, are subject to the standard rate of VAT. However, when specified dental products such as dentures, crowns, and artificial teeth are supplied by a dentist or dental technician, they may be exempt from VAT, meaning no VAT is charged to the final consumer</p><p> </p><p>The Government has no plans to change the VAT treatment of dental care products. However, all taxes are kept under constant review and the Government welcomes representations to help inform future decisions on tax policy, as part of the tax policy making cycle and Budget process.</p><p> </p><p>The Government recognises the pressures that families across the UK are currently facing with the cost of living. The Government’s Energy Price Guarantee will reduce the unit cost of electricity and gas so that a typical household in Great Britain pays, on average, around £2,500 a year on their energy bill, for the next 2 years, from 1 October 2022. The consumer saving will be based on usage, but on average usage a household will save £1,000 a year (based on current prices from October). This comes in addition to the £37 billion cost of living support previously announced, which will provide millions of the most vulnerable households with £800 support through the £150 Council Tax rebate and one-off £650 Cost of Living Payment, with additional support for pensioners and those claiming disability benefits.</p> answering member constituency North East Bedfordshire answering member printed Richard Fuller question first answered 21/10/2022 12:11:58 answering member 3912 label Biography information for Richard Fuller
	tabling member	4478 label Biography information for Royston Smith

1521228

	registered interest
	date	12/10/2022
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Dental Services: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what proportion of annual VAT income is derived from dental care products.
	tabling member constituency	Southampton, Itchen
	tabling member printed	Royston Smith
	uin	61985
	answer	answer is ministerial correction date of answer 21/10/2022 answer text <p>The information is not available. HM Revenue and Customs does not hold information on VAT revenue from specific products or services, including VAT on dental care products or personal hygiene products. This is because businesses are not required to provide figures at a product level within their VAT returns, as this would impose an excessive administrative burden.</p> answering member constituency North East Bedfordshire answering member printed Richard Fuller grouped question UIN 61987 question first answered 21/10/2022 12:09:54 answering member 3912 label Biography information for Richard Fuller
	tabling member	4478 label Biography information for Royston Smith

1521229

	registered interest
	date	12/10/2022
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Sanitary Products: VAT
	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 removing VAT on personal hygiene products in the context of the rising cost of living.
	tabling member constituency	Southampton, Itchen
	tabling member printed	Royston Smith
	uin	61986
	answer	answer is ministerial correction date of answer 21/10/2022 answer text <p>A zero rate of VAT has applied to women’s sanitary products since 1 January 2021. This applies to those products which were previously subject to the reduced rate of 5 per cent, for example, tampons and pads, and to reusable menstrual products, such as keepers.</p><p> </p><p>Although there are currently no plans to remove VAT on all personal hygiene products, the Government keeps all taxes under review and welcomes representations to help inform future decisions on tax policy, as part of the tax policy making cycle and Budget process.</p><p> </p><p>The Government recognises the pressures that families across the UK are currently facing with the cost of living. The Government’s Energy Price Guarantee will reduce the unit cost of electricity and gas so that a typical household in Great Britain pays, on average, around £2,500 a year on their energy bill, for the next 2 years, from 1 October 2022. The consumer saving will be based on usage, but on average usage a household will save £1,000 a year (based on current prices from October). This comes in addition to the £37 billion cost of living support previously announced, which will provide millions of the most vulnerable households with £800 support through the £150 Council Tax rebate and one-off £650 Cost of Living Payment, with additional support for pensioners and those claiming disability benefits.</p> answering member constituency North East Bedfordshire answering member printed Richard Fuller question first answered 21/10/2022 12:26:06 answering member 3912 label Biography information for Richard Fuller
	tabling member	4478 label Biography information for Royston Smith

1521230

	registered interest
	date	12/10/2022
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Hygiene: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what proportion of total annual VAT income is derived from personal hygiene products.
	tabling member constituency	Southampton, Itchen
	tabling member printed	Royston Smith
	uin	61987
	answer	answer is ministerial correction date of answer 21/10/2022 answer text <p>The information is not available. HM Revenue and Customs does not hold information on VAT revenue from specific products or services, including VAT on dental care products or personal hygiene products. This is because businesses are not required to provide figures at a product level within their VAT returns, as this would impose an excessive administrative burden.</p> answering member constituency North East Bedfordshire answering member printed Richard Fuller grouped question UIN 61985 question first answered 21/10/2022 12:09:54 answering member 3912 label Biography information for Richard Fuller
	tabling member	4478 label Biography information for Royston Smith

1645600

	registered interest
	date	19/06/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Mortgages: Refugees
	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 accessibility of mortgages for Ukrainian refugees with a time limited permission to stay in the UK.
	tabling member constituency	Southampton, Itchen
	tabling member printed	Royston Smith
	uin	190093
	answer	answer is ministerial correction date of answer 22/06/2023 answer text <p>The pricing and availability of mortgages is ultimately a commercial decision for lenders in which the Government does not intervene. However, there is a wide variety of mortgage products available in the market for prospective buyers.</p><p> </p><p>Arrivals from Ukraine have full recourse to public services, including schools and the NHS, and local authorities are provided with unringfenced funding to support their arrival and integration into the local community. The Ukraine visa schemes are some of the most generous humanitarian schemes in the world, and the UK has already welcomed over 170k people.</p> answering member constituency Arundel and South Downs answering member printed Andrew Griffith question first answered 22/06/2023 12:37:08 answering member 4874 label Biography information for Andrew Griffith
	tabling member	4478 label Biography information for Royston Smith