The table attached lists the known exclusions (refusal of entry into the scheme or subsequent removal from the scheme) from the Agricultural Flat Rate Scheme, broken down by region and calendar year.<\/p>
These figures are based on management information and have not been assured to the standard of Official Statistics.<\/p>
Figures are not available for the period covering 1993-2007.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3935", "label" : {"_value" : "Biography information for Mel Stride"} } , "answeringMemberConstituency" : {"_value" : "Central Devon"} , "answeringMemberPrinted" : {"_value" : "Mel Stride"} , "attachment" : {"_about" : "http://data.parliament.uk/resources/1020698/answer/attachment/1", "fileName" : {"_value" : "David Simpson PQ table - UIN 199853.docx"} , "title" : "Table attached due to formatting issues on Q&A"} , "dateOfAnswer" : {"_value" : "2018-12-14", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-12-14T14:19:54.31Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2018-12-07", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Agriculture: VAT"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, how many farmers have been excluded from the agricultural flat-rate VAT scheme since its introduction in each region of the UK in each year since the scheme's introduction.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1597", "label" : {"_value" : "Biography information for David Simpson"} } , "tablingMemberConstituency" : {"_value" : "Upper Bann"} , "tablingMemberPrinted" : [{"_value" : "David Simpson"} ], "uin" : "199853"} , {"_about" : "http://data.parliament.uk/resources/1020787", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1020787/answer", "answerText" : {"_value" : "
The Carbon Price Support is a tax on fossil fuels used in power generation in Great Britain which provides a \u2018top-up\u2019 to the EU Emissions Trading System (ETS) to form the Total Carbon Price.<\/p>
<\/p>
As announced at Budget 2018, Carbon Price Support rates will be frozen at £18/tCO2<\/sub> in 2020-21. From 2021-22, the government will seek to lower CPS rates if the Total Carbon Price remains high.<\/p> <\/p> The government is committed to meeting its climate change commitments including reducing carbon emissions by at least 80% of 1990 levels by 2050, and meeting interim carbon budgets, whilst also ensuring the continued competitiveness of UK businesses. The tax system is an important part of this.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4320", "label" : {"_value" : "Biography information for Robert Jenrick"}
}
, "answeringMemberConstituency" : {"_value" : "Newark"}
, "answeringMemberPrinted" : {"_value" : "Robert Jenrick"}
, "dateOfAnswer" : {"_value" : "2018-12-17", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2018-12-17T15:18:15.27Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2018-12-07", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Carbon Tax"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Chancellor of the Exchequer, if he will make it his policy to reduce the rate of the UK carbon tax.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4056", "label" : {"_value" : "Biography information for Nic Dakin"}
}
, "tablingMemberConstituency" : {"_value" : "Scunthorpe"}
, "tablingMemberPrinted" : [{"_value" : "Nic Dakin"}
], "uin" : "200125"}
, {"_about" : "http://data.parliament.uk/resources/1020807", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1020807/answer", "answerText" : {"_value" : " As outlined in the Office for Budget Responsibility\u2019s October 2018 Economic and Fiscal Outlook, total managed expenditure was £793.8bn in 2017/18 and will increase to £812.8bn in 2018/19.<\/p> Local authority spending on children\u2019s services in 2017/18 was £9.4bn. Councils have access to over £200 billion to deliver local services, including children\u2019s services, between 2015/16 and 2019/20 and local government core spending power will increase in real terms next year.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4097", "label" : {"_value" : "Biography information for Elizabeth Truss"}
}
, "answeringMemberConstituency" : {"_value" : "South West Norfolk"}
, "answeringMemberPrinted" : {"_value" : "Elizabeth Truss"}
, "dateOfAnswer" : {"_value" : "2018-12-17", "_datatype" : "dateTime"}
, "groupedQuestionUIN" : {"_value" : "202165"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2018-12-17T13:51:20.51Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2018-12-07", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Social Services: Children"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Chancellor of the Exchequer, what proportion of total public expenditure is spent on children\u2019s services delivered by local government.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/304", "label" : {"_value" : "Biography information for Mr Roger Godsiff"}
}
, "tablingMemberConstituency" : {"_value" : "Birmingham, Hall Green"}
, "tablingMemberPrinted" : [{"_value" : "Mr Roger Godsiff"}
], "uin" : "200077"}
, {"_about" : "http://data.parliament.uk/resources/1020823", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1020823/answer", "answerText" : {"_value" : " The High Income Child Benefit Charge (HICBC) was introduced in 2013 to ensure that support is targeted at those who need it most.<\/p> <\/p> HM Revenue and Customs (HMRC) took considerable steps to raise awareness of HICBC. It wrote to around 800,000 families affected by the charge when it was launched, and ran a high profile advertising and media campaign. It also included a prominent message about the charge in two million letters to PAYE-only higher rate taxpayers.<\/p> <\/p> HMRC continues to make information on HICBC widely available, including in packs for new parents telling them how to claim Child Benefit. Guidance is also available online on Gov.uk.<\/p> <\/p> The Government is continuously looking at ways in which communications about HICBC can be improved further, including HMRC undertaking customer research which will be used to make improvements to its guidance.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4097", "label" : {"_value" : "Biography information for Elizabeth Truss"}
}
, "answeringMemberConstituency" : {"_value" : "South West Norfolk"}
, "answeringMemberPrinted" : {"_value" : "Elizabeth Truss"}
, "dateOfAnswer" : {"_value" : "2018-12-12", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2018-12-12T13:30:33.613Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2018-12-07", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "High Income Child Benefit Tax Charge"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Chancellor of the Exchequer, what steps his Department has taken to ensure that taxpayers were made aware of the introduction of the High Income Child Benefit Charge; and if he will make a statement.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/360", "label" : {"_value" : "Biography information for Lord Coaker"}
}
, "tablingMemberConstituency" : {"_value" : "Gedling"}
, "tablingMemberPrinted" : [{"_value" : "Vernon Coaker"}
], "uin" : "200085"}
, {"_about" : "http://data.parliament.uk/resources/1020832", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1020832/answer", "answerText" : {"_value" : " UK Government departments have not been set budgets beyond the current Spending Review period. The Barnett Formula will be applied in the normal way at the next Spending Review to the additional allocations to the Ministry for Housing, Communities and Local Government.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4097", "label" : {"_value" : "Biography information for Elizabeth Truss"}
}
, "answeringMemberConstituency" : {"_value" : "South West Norfolk"}
, "answeringMemberPrinted" : {"_value" : "Elizabeth Truss"}
, "dateOfAnswer" : {"_value" : "2018-12-17", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2018-12-17T12:54:31.387Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2018-12-07", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Housing Associations: Finance"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Chancellor of the Exchequer, pursuant to the Answer of 11 October 2018 to Question 176223 on Housing Associations: Finance, whether that new spending will result in Barnett consequentials for the devolved administrations.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/3943", "label" : {"_value" : "Biography information for Jonathan Edwards"}
}
, "tablingMemberConstituency" : {"_value" : "Carmarthen East and Dinefwr"}
, "tablingMemberPrinted" : [{"_value" : "Jonathan Edwards"}
], "uin" : "200107"}
, {"_about" : "http://data.parliament.uk/resources/1020847", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1020847/answer", "answerText" : {"_value" : " The Government will respond to the sub-Committee\u2019s report in due course and in the usual way.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/3935", "label" : {"_value" : "Biography information for Mel Stride"}
}
, "answeringMemberConstituency" : {"_value" : "Central Devon"}
, "answeringMemberPrinted" : {"_value" : "Mel Stride"}
, "dateOfAnswer" : {"_value" : "2018-12-12", "_datatype" : "dateTime"}
, "groupedQuestionUIN" : {"_value" : "200151"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2018-12-12T13:57:24.1Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2018-12-07", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Revenue and Customs"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Chancellor of the Exchequer, if he plans to respond to the House of Lords Economic Affairs Sub-Committee report entitled The Powers of HMRC: Treating Taxpayers Fairly, HC 242.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4467", "label" : {"_value" : "Biography information for Drew Hendry"}
}
, "tablingMemberConstituency" : {"_value" : "Inverness, Nairn, Badenoch and Strathspey"}
, "tablingMemberPrinted" : [{"_value" : "Drew Hendry"}
], "uin" : "200140"}
, {"_about" : "http://data.parliament.uk/resources/1020871", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1020871/answer", "answerText" : {"_value" : " Disguised Remuneration (DR) schemes are contrived arrangements that pay loans in place of ordinary remuneration with the sole purpose of avoiding income tax and National Insurance contributions. On average loan scheme users have twice as much income as the average UK taxpayer, when taking into account the loan they received.<\/p> <\/p> HMRC is working hard to help individuals get out of tax avoidance for good and are encouraging anyone who is concerned about their ability to pay to contact them as soon as possible to discuss their options. HMRC has set up a dedicated helpline for those wanting to settle their avoidance scheme use, and discuss payment options.<\/p> <\/p> HMRC does not want to make anybody bankrupt and very few cases ever reach that stage. They will work with all individuals to reach a manageable and sustainable payment plan wherever possible.<\/p> <\/p> HMRC has simplified the process for those who choose to settle their use of avoidance schemes before the loan charge arises, so that those earning less than £50,000 a year and are no longer engaging in tax avoidance can agree a payment plan of up to five years without the need for detailed supporting information. There is no maximum period within which an overall settlement can be agreed, and all individual cases will be dealt with appropriately and sympathetically.<\/p> <\/p> Since the announcement of the 2019 loan charge at Budget 2016, HMRC has agreed settlements on disguised remuneration schemes with employers and individuals of over 650 million pounds. More than 90% of this amount was collected from employers, with less than 10% from individuals.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/3935", "label" : {"_value" : "Biography information for Mel Stride"}
}
, "answeringMemberConstituency" : {"_value" : "Central Devon"}
, "answeringMemberPrinted" : {"_value" : "Mel Stride"}
, "dateOfAnswer" : {"_value" : "2018-12-17", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2018-12-17T16:00:13.297Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2018-12-07", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Bankruptcy: Tax Avoidance"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Chancellor of the Exchequer, what steps he has taken to ensure that those affected by the 2019 loan charge are not forced into bankruptcy by the repayments.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4599", "label" : {"_value" : "Biography information for Ross Thomson"}
}
, "tablingMemberConstituency" : {"_value" : "Aberdeen South"}
, "tablingMemberPrinted" : [{"_value" : "Ross Thomson"}
], "uin" : "200150"}
, {"_about" : "http://data.parliament.uk/resources/1020872", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1020872/answer", "answerText" : {"_value" : " The Government will respond to the sub-Committee\u2019s report in due course and in the usual way.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/3935", "label" : {"_value" : "Biography information for Mel Stride"}
}
, "answeringMemberConstituency" : {"_value" : "Central Devon"}
, "answeringMemberPrinted" : {"_value" : "Mel Stride"}
, "dateOfAnswer" : {"_value" : "2018-12-12", "_datatype" : "dateTime"}
, "groupedQuestionUIN" : {"_value" : "200140"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2018-12-12T13:57:24.147Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2018-12-07", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Revenue and Customs"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Chancellor of the Exchequer, when he plans to respond to the House of Lords Economic Affairs Sub-Committee report entitled The powers of HMRC: treating taxpayers fairly, HL 242.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4599", "label" : {"_value" : "Biography information for Ross Thomson"}
}
, "tablingMemberConstituency" : {"_value" : "Aberdeen South"}
, "tablingMemberPrinted" : [{"_value" : "Ross Thomson"}
], "uin" : "200151"}
, {"_about" : "http://data.parliament.uk/resources/1020581", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1020581/answer", "answerText" : {"_value" : " The Government will set out details on our ambitious approach to food waste collections in the cross-government Resources and Waste Strategy. A regulatory impact assessment will be published alongside any future consultations on policy changes.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4097", "label" : {"_value" : "Biography information for Elizabeth Truss"}
}
, "answeringMemberConstituency" : {"_value" : "South West Norfolk"}
, "answeringMemberPrinted" : {"_value" : "Elizabeth Truss"}
, "dateOfAnswer" : {"_value" : "2018-12-17", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2018-12-17T16:38:25.367Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2018-12-06", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Food: Waste Disposal"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Chancellor of the Exchequer, if he will make an assessment of the potential cost to local authorities of mandatory separate food waste collections in England.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4006", "label" : {"_value" : "Biography information for Dr Matthew Offord"}
}
, "tablingMemberConstituency" : {"_value" : "Hendon"}
, "tablingMemberPrinted" : [{"_value" : "Dr Matthew Offord"}
], "uin" : "199931"}
, {"_about" : "http://data.parliament.uk/resources/1020586", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1020586/answer", "answerText" : {"_value" : " Full Customer Declaration Service (CDS) functionality is expected to be in place by the end of March 2019 and a carefully managed customer migration from the Customs Handling of Import and Export Freight (CHIEF) system to CDS will continue until all traders have been moved to the new service. HMRC is dual running CHIEF alongside CDS until migration is completed.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/3935", "label" : {"_value" : "Biography information for Mel Stride"}
}
, "answeringMemberConstituency" : {"_value" : "Central Devon"}
, "answeringMemberPrinted" : {"_value" : "Mel Stride"}
, "dateOfAnswer" : {"_value" : "2018-12-11", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2018-12-11T17:33:19.423Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2018-12-06", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Customs Declaration Services Programme"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Chancellor of the Exchequer, whether the Customs Declaration Service will be fully operational by January 2019.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/1409", "label" : {"_value" : "Biography information for Mr Gregory Campbell"}
}
, "tablingMemberConstituency" : {"_value" : "East Londonderry"}
, "tablingMemberPrinted" : [{"_value" : "Mr Gregory Campbell"}
], "uin" : "199789"}
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