The Government has provided enhanced support to the retail, hospitality and leisure sectors through business rates relief given the direct and acute impacts of the COVID-19 pandemic on those sectors, and their direct relationship with consumers at the end of supply chains that include wholesalers.<\/p>
<\/p>
The Ministry of Housing, Communities and Local Government has published guidance on eligibility for the relief, which is targeted at premises that are wholly or mainly used as shops, restaurants, cafes, drinking establishments, cinemas and live music venues; for assembly and leisure; or as hotels, guest and boarding premises, and self-catering accommodation.<\/p>
<\/p>
A range of other measures have been made available for all businesses, including wholesalers, such as the extension of the furlough scheme, extension to VAT cuts, Recovery Loan schemes, and enhanced Time to Pay for taxes.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2021-03-08", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-03-08T15:59:13.987Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-03-03", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Wholesale Trade: Business Rates"} , "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 1 March 2021 to Question 157029, for what reason the Government has excluded wholesalers in the retail, hospitality or leisure supply chain from the business rates relief available for retail, hospitality or leisure businesses.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1506", "label" : {"_value" : "Biography information for Andrew Gwynne"} } , "tablingMemberConstituency" : {"_value" : "Denton and Reddish"} , "tablingMemberPrinted" : [{"_value" : "Andrew Gwynne"} ], "uin" : "162530"} , {"_about" : "http://data.parliament.uk/resources/1289027", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1289027/answer", "answerText" : {"_value" : "
This year, due to the direct adverse effects of COVID-19, the Government has provided an unprecedented business rates holiday for eligible retail, hospitality and leisure properties worth over £10 billion. The Government has also frozen the business rates multiplier for all businesses for 2021-22.<\/p>
<\/p>
The Budget will set out the next phase of the Government\u2019s plans to tackle the virus, protect jobs and support business.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2021-03-01", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-03-01T12:51:38.027Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-02-23", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Wholesale Trade: Business Rates"} , "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 assessment he has made of the potential merits of extending the business rates relief available for retail, hospitality or leisure businesses to wholesalers in the retail, hospitality or leisure supply chain.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1506", "label" : {"_value" : "Biography information for Andrew Gwynne"} } , "tablingMemberConstituency" : {"_value" : "Denton and Reddish"} , "tablingMemberPrinted" : [{"_value" : "Andrew Gwynne"} ], "uin" : "157029"} , {"_about" : "http://data.parliament.uk/resources/1285138", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1285138/answer", "answerText" : {"_value" : "
The Government recognises the importance of supporting the self-employed during the COVID-19 outbreak. The Self-Employment Income Support Scheme (SEISS) provides generous support to self-employed individuals who meet the eligibility criteria.<\/p>
<\/p>
As part of the Winter Economy Plan, the Government announced a six-month extension to the SEISS, in the form of a third and fourth grant.<\/p>
<\/p>
The third SEISS grant covered the period from November 2020 to January 2021, with the claims window closing on 29 January. As of 31 December, it received claims from 1.9 million individuals, totalling £5.4bn.<\/p>
<\/p>
The fourth SEISS grant will provide a lump sum to cover the period from February to the end of April 2021. Further details on the SEISS, including the fourth grant, will be announced on 3 March.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2021-02-22", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-02-22T16:00:11.963Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-02-09", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Self-employment Income Support Scheme"} , "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 eligible individuals will receive a Self-Employment Income Support Scheme payment for February 2021.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1506", "label" : {"_value" : "Biography information for Andrew Gwynne"} } , "tablingMemberConstituency" : {"_value" : "Denton and Reddish"} , "tablingMemberPrinted" : [{"_value" : "Andrew Gwynne"} ], "uin" : "151644"} , {"_about" : "http://data.parliament.uk/resources/1250427", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1250427/answer", "answerText" : {"_value" : "
The practical issues that prevented the Government from being able to include the newly self-employed in 2019-20 in the original Self-Employment Income Support Scheme (SEISS), namely that HMRC will not have access to their self-assessment returns in order to be able to verify their eligibility, still remain. The latest year for which HMRC have tax returns for all self-employed individuals is 2018/19. 2019/20 returns are not due until the end of January 2021.<\/p>
<\/p>
Unlike for employees, self-employed income is not reported monthly, but at the end of each tax year on the individual\u2019s Income Tax Self Assessment return. This means that the most reliable and up-to-date record of self-employed income is from the 2018-19 tax returns.<\/p>
<\/p>
The SEISS continues to be just one element of a comprehensive package of support for individuals and businesses. This package includes Bounce Back loans, tax deferrals, rental support and other business support grants. The Government has also temporarily increased the Universal Credit standard allowance for 2020-21 by £20 per week and relaxed the Minimum Income Floor meaning that where self-employed claimants' earnings have significantly reduced, their Universal Credit award will have increased to reflect their lower earnings.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2020-11-16", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2020-11-16T16:13:25.99Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2020-11-10", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Self-employed: Coronavirus"} , "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 financial support the Government plans to provide to people who have become self-employed since March 2020.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1506", "label" : {"_value" : "Biography information for Andrew Gwynne"} } , "tablingMemberConstituency" : {"_value" : "Denton and Reddish"} , "tablingMemberPrinted" : [{"_value" : "Andrew Gwynne"} ], "uin" : "113515"} , {"_about" : "http://data.parliament.uk/resources/1249206", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1249206/answer", "answerText" : {"_value" : "
The practical issues that prevented the Government from being able to include company owner-managers in the original Self-Employment Income Support Scheme (SEISS), namely not being able to verify the source of their dividend income without introducing unacceptable fraud risks, still remain.<\/p>
<\/p>
Income from dividends is a return on investment in the company, rather than wages. As with the previous SEISS grants, it is not possible for HM Revenue and Customs (HMRC) to distinguish between dividends derived from an individual\u2019s own company and dividends from other sources, and between dividends in lieu of employment income and as returns from other corporate activity.<\/p>
<\/p>
This means, unlike the SEISS grants that use information HMRC already hold, targeting additional support would require owner-managers to make a claim and submit information that HMRC could not efficiently or consistently verify to ensure payments were made to eligible companies for eligible activity.<\/p>
<\/p>
The SEISS continues to be just one element of a comprehensive package of support for individuals and businesses. This package includes Bounce Back loans, tax deferrals, rental support,\u202fincreased levels of Universal Credit, mortgage holidays, and other business support grants.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2020-11-10", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2020-11-10T13:34:37.967Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2020-11-05", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Self-employment Income Support Scheme: Directors"} , "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 the reason is for not including UK tax paying limited company directors in the Self-Employment Income Support Scheme Grant Extension.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1506", "label" : {"_value" : "Biography information for Andrew Gwynne"} } , "tablingMemberConstituency" : {"_value" : "Denton and Reddish"} , "tablingMemberPrinted" : [{"_value" : "Andrew Gwynne"} ], "uin" : "112007"} , {"_about" : "http://data.parliament.uk/resources/1247150", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1247150/answer", "answerText" : {"_value" : "
The Government is providing extra security to nurseries and childminders that are open by \u2018block-buying\u2019 childcare places for the rest of 2020 at the level the Government would have funded before coronavirus, regardless of how many children are attending.<\/p>
<\/p>
This means that even if providers are open but caring for fewer children, as a result of low demand from parents or due to public health reasons, they can continue to be funded for the autumn term at broadly the levels they would have expected to see in the 2020 autumn term had there been no coronavirus outbreak. This gives another term of secure income to nurseries and childminders that are open for children who need them.<\/p>
<\/p>
Early years settings will continue to benefit from £3.6 billion of planned funding in 2020-21 to create free early education and childcare places for children.<\/p>
<\/p>
The SEISS is one element of a comprehensive package of support for individuals and businesses. This package includes Bounce Back loans, tax deferrals, rental support, mortgage holidays, and other business support grants. More information about the full range of business support measures is available at www.gov.uk/government/collections/financial-support-for-businesses-during-coronavirus-covid-19.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2020-11-04", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2020-11-04T17:14:22.277Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2020-10-30", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Childminding: Coronavirus"} , "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 support his Department will provide for childminders who did not qualify for the Self-Employment Income Support Scheme.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1506", "label" : {"_value" : "Biography information for Andrew Gwynne"} } , "tablingMemberConstituency" : {"_value" : "Denton and Reddish"} , "tablingMemberPrinted" : [{"_value" : "Andrew Gwynne"} ], "uin" : "109207"} , {"_about" : "http://data.parliament.uk/resources/1222020", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1222020/answer", "answerText" : {"_value" : "
As announced at the Summer Economic Update, this scheme will run for the month of August and is designed to encourage people to return to eating out, while also supporting the recovery of the hospitality sector.<\/p>
<\/p>
However, the Government acknowledges the potential for any future local lockdowns to affect how consumers and businesses benefit from the scheme, and so will be keeping this under careful review.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2020-07-13", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2020-07-13T15:40:32.237Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2020-07-08", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Eat Out to Help Out Scheme"} , "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 assessment he has made of the potential merits of extending the Eat Out to Help Out period in areas that experience a local lock-down for all or part of August 2020.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1506", "label" : {"_value" : "Biography information for Andrew Gwynne"} } , "tablingMemberConstituency" : {"_value" : "Denton and Reddish"} , "tablingMemberPrinted" : [{"_value" : "Andrew Gwynne"} ], "uin" : "71006"} , {"_about" : "http://data.parliament.uk/resources/1220649", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1220649/answer", "answerText" : {"_value" : "
On 28 April, HM Treasury set out timelines for tax policy consultations in light of the COVID-19 pandemic. As set out in that update, the call for evidence for the fundamental review of business rates will be published in the coming months. Stakeholders will be invited to contribute their views and engage throughout the review.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2020-07-08", "_datatype" : "dateTime"} , "groupedQuestionUIN" : {"_value" : "68752"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2020-07-08T15:10:43.693Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2020-07-03", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Business Rates"} , "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 progress his Department has made on the fundamental review of business rates.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1506", "label" : {"_value" : "Biography information for Andrew Gwynne"} } , "tablingMemberConstituency" : {"_value" : "Denton and Reddish"} , "tablingMemberPrinted" : [{"_value" : "Andrew Gwynne"} ], "uin" : "68679"} , {"_about" : "http://data.parliament.uk/resources/1196157", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1196157/answer", "answerText" : {"_value" : "
The Self-Employment Income Support Scheme (SEISS), including the £50,000 threshold, is designed to target those most in need, and who are most reliant on their self-employment income. Some 95 per cent of people who receive the majority of their income from self-employment could benefit from this scheme.<\/p>
<\/p>
The self-employed are a very diverse population. They have a wide mix of turnover and profits, with monthly and annual variations even in normal times. Some may see their profits unaffected by the current situation, while others have substantial alternative forms of income: for example, those who had more than £50,000 from self-employment profits in 2017-18 had an average total income of more than £200,000. The self-employed can also offset losses against profits in other years and other forms of income.<\/p>
<\/p>