Information on the number of individuals subject to the Loan Charge is not held at constituency, borough or regional level.<\/p>
<\/p>
In April 2023, HMRC published an updated issue briefing on disguised remuneration and the loan charge. The issue briefing contains information at UK level and is available on GOV.UK here:<\/p>
https://www.gov.uk/government/publications/hmrc-issue-briefing-disguised-remuneration-charge-on-loans/hmrc-issue-briefing-settling-disguised-remuneration-scheme-use-andor-paying-the-loan-charge#customers-subject-to-the-loan-charge<\/em><\/a>.<\/em><\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4399", "label" : {"_value" : "Biography information for Victoria Atkins"}
}
, "answeringMemberConstituency" : {"_value" : "Louth and Horncastle"}
, "answeringMemberPrinted" : {"_value" : "Victoria Atkins"}
, "dateOfAnswer" : {"_value" : "2023-07-17", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2023-07-17T14:07:26.843Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2023-07-11", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Tax Avoidance: Romford"}
, "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 estimate of the number of people in Romford constituency that have been affected by the Loan Charge scheme.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/1447", "label" : {"_value" : "Biography information for Andrew Rosindell"}
}
, "tablingMemberConstituency" : {"_value" : "Romford"}
, "tablingMemberPrinted" : [{"_value" : "Andrew Rosindell"}
], "uin" : "193328"}
, {"_about" : "http://data.parliament.uk/resources/1627079", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1627079/answer", "answerText" : {"_value" : " The installation of qualifying energy saving materials (ESMs) in residential accommodation benefits from a temporary VAT zero rate. This support is worth around £915 million over the next four years which will help households to improve the energy efficiency of their homes and reduce carbon emissions.<\/p> <\/p> At Spring Budget 2023, the Government published a call for evidence seeking views on potential areas for reform to the VAT relief for the installation of ESMs, including the inclusion of additional technologies within the scope of the relief. As set out in the call for evidence, proposals for further reforms will be assessed against the objectives for the relief, including whether the primary purpose of a technology is to improve energy efficiency and reduce carbon emissions, along with an evaluation of the cost effectiveness of the reform and whether a change generates wider risks to the tax system.<\/p> <\/p> The call for evidence, which is open until 31 May 2023, can be accessed on the GOV.UK website here: https://www.gov.uk/government/consultations/vat-energy-saving-materials-relief-improving-energy-efficiency-and-reducing-carbon-emissions/call-for-evidence-vat-energy-saving-materials-relief-improving-energy-efficiency-and-reducing-carbon-emissions<\/em><\/a>.<\/em><\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4399", "label" : {"_value" : "Biography information for Victoria Atkins"}
}
, "answeringMemberConstituency" : {"_value" : "Louth and Horncastle"}
, "answeringMemberPrinted" : {"_value" : "Victoria Atkins"}
, "dateOfAnswer" : {"_value" : "2023-05-15", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2023-05-15T13:47:58.877Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2023-05-11", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Doors and Windows: 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, whether his Department plans to reduce the 20 per cent VAT tax rate which applies to thermally-efficient windows and doors.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/1447", "label" : {"_value" : "Biography information for Andrew Rosindell"}
}
, "tablingMemberConstituency" : {"_value" : "Romford"}
, "tablingMemberPrinted" : [{"_value" : "Andrew Rosindell"}
], "uin" : "184588"}
, {"_about" : "http://data.parliament.uk/resources/1604026", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1604026/answer", "answerText" : {"_value" : " There are ongoing discussions between the UK and San Marino about a range of issues, including a double taxation treaty.<\/p> <\/p> Double taxation treaties promote trade and investment and provide tax certainty, including for companies which gives them the confidence to invest.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4399", "label" : {"_value" : "Biography information for Victoria Atkins"}
}
, "answeringMemberConstituency" : {"_value" : "Louth and Horncastle"}
, "answeringMemberPrinted" : {"_value" : "Victoria Atkins"}
, "dateOfAnswer" : {"_value" : "2023-03-22", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2023-03-22T17:49:16.99Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2023-03-14", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Double Taxation: San Marino"}
, "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 provide a timeline for the completion of the double taxation agreement between the UK and the Republic of San Marino.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/1447", "label" : {"_value" : "Biography information for Andrew Rosindell"}
}
, "tablingMemberConstituency" : {"_value" : "Romford"}
, "tablingMemberPrinted" : [{"_value" : "Andrew Rosindell"}
], "uin" : "165234"}
, {"_about" : "http://data.parliament.uk/resources/1565041", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1565041/answer", "answerText" : {"_value" : " We have no record of any of the goods in question being imported into the UK from Norfolk Island in the last five years.<\/p> <\/p> HM Revenue & Customs (HMRC) is responsible for the collection and publication of data on imports and exports of goods to and from the UK. HMRC releases this information monthly, as a National Statistic called the Overseas Trade in Goods Statistics (OTS), which is available via their dedicated website (www.uktradeinfo.com<\/a>). From this website, it is possible to build your own data tables<\/a> based upon bespoke search criteria.<\/p> <\/p> Classification codes (according to the Harmonised System) are available to assist you in accessing published trade statistics data in the UK Global Tariff.<\/a> Goods moving to and from the UK are identified by an eight-digit commodity code. These are publicly available from the UK Trade Tariff at www.gov.uk/trade-tariff<\/a>.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4399", "label" : {"_value" : "Biography information for Victoria Atkins"}
}
, "answeringMemberConstituency" : {"_value" : "Louth and Horncastle"}
, "answeringMemberPrinted" : {"_value" : "Victoria Atkins"}
, "dateOfAnswer" : {"_value" : "2023-01-17", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2023-01-17T14:47:27.02Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2023-01-09", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Imports: Norfolk Island"}
, "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 much (a) rough wood, (b) sowing seeds, (c) instructional models, (d) cheese and (e) scrap aluminium the UK has imported from Norfolk Island in the last five years.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/1447", "label" : {"_value" : "Biography information for Andrew Rosindell"}
}
, "tablingMemberConstituency" : {"_value" : "Romford"}
, "tablingMemberPrinted" : [{"_value" : "Andrew Rosindell"}
], "uin" : "118850"}
, {"_about" : "http://data.parliament.uk/resources/1539997", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1539997/answer", "answerText" : {"_value" : " Following consultation, the Government announced at Spring Statement 2022 that it would change the definition of research and development (R&D) for the R&D tax reliefs, to remove the exclusion of pure mathematics. Expenditure on mathematics will therefore be able to qualify for the R&D expenditure credit (RDEC) and the SME R&D relief, where it meets the other rules for these tax reliefs.<\/p> <\/p> Claims to R&D relief are made by a company through its corporation tax return.<\/p> <\/p> HMRC will publish draft guidance in advance of the change and will invite comments on this. HMRC will also engage with business representative bodies to ensure they are aware of the changes.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4399", "label" : {"_value" : "Biography information for Victoria Atkins"}
}
, "answeringMemberConstituency" : {"_value" : "Louth and Horncastle"}
, "answeringMemberPrinted" : {"_value" : "Victoria Atkins"}
, "dateOfAnswer" : {"_value" : "2022-11-15", "_datatype" : "dateTime"}
, "groupedQuestionUIN" : {"_value" : "80638"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2022-11-15T15:15:49.073Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2022-11-07", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Research: Tax Allowances"}
, "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 plans he has put in place to promote and encourage businesses and representatives of the mathematical sciences to apply for the new research and development tax credits for the mathematical sciences announced in March 2022.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/1447", "label" : {"_value" : "Biography information for Andrew Rosindell"}
}
, "tablingMemberConstituency" : {"_value" : "Romford"}
, "tablingMemberPrinted" : [{"_value" : "Andrew Rosindell"}
], "uin" : "80637"}
, {"_about" : "http://data.parliament.uk/resources/1539998", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1539998/answer", "answerText" : {"_value" : " Following consultation, the Government announced at Spring Statement 2022 that it would change the definition of research and development (R&D) for the R&D tax reliefs, to remove the exclusion of pure mathematics. Expenditure on mathematics will therefore be able to qualify for the R&D expenditure credit (RDEC) and the SME R&D relief, where it meets the other rules for these tax reliefs.<\/p> <\/p> Claims to R&D relief are made by a company through its corporation tax return.<\/p> <\/p> HMRC will publish draft guidance in advance of the change and will invite comments on this. HMRC will also engage with business representative bodies to ensure they are aware of the changes.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4399", "label" : {"_value" : "Biography information for Victoria Atkins"}
}
, "answeringMemberConstituency" : {"_value" : "Louth and Horncastle"}
, "answeringMemberPrinted" : {"_value" : "Victoria Atkins"}
, "dateOfAnswer" : {"_value" : "2022-11-15", "_datatype" : "dateTime"}
, "groupedQuestionUIN" : {"_value" : "80637"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2022-11-15T15:15:49.123Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2022-11-07", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Research: Tax Allowances"}
, "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 he plans to publish the application process for the new research and development tax credits for the mathematical sciences announced in March 2022.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/1447", "label" : {"_value" : "Biography information for Andrew Rosindell"}
}
, "tablingMemberConstituency" : {"_value" : "Romford"}
, "tablingMemberPrinted" : [{"_value" : "Andrew Rosindell"}
], "uin" : "80638"}
, {"_about" : "http://data.parliament.uk/resources/1452847", "AnsweringBody" : [{"_value" : "Ministry of Justice"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1452847/answer", "answerText" : {"_value" : " Prison Officer pay rates are reviewed annually through the Prison Service Pay Review Body (PSPRB) process. The PSPRB process for 2022/23 is currently underway.<\/p> <\/p> When considering our proposals to the Prison Service Pay Review Body (PSPRB) we carefully consider the expected impact on recruitment, retention and staff morale of any proposed pay award. We have recently submitted our evidence to the PSPRB for the coming pay round which proposes a pay award for all Prison Officers.<\/p> <\/p> PSPRB information be found on the Gov UK website at: https://www.gov.uk/government/organisations/prison-services-pay-review-body.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4399", "label" : {"_value" : "Biography information for Victoria Atkins"}
}
, "answeringMemberConstituency" : {"_value" : "Louth and Horncastle"}
, "answeringMemberPrinted" : {"_value" : "Victoria Atkins"}
, "dateOfAnswer" : {"_value" : "2022-03-30", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2022-03-30T09:07:03.753Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "54"}
, "answeringDeptShortName" : {"_value" : "Justice"}
, "answeringDeptSortName" : {"_value" : "Justice"}
, "date" : {"_value" : "2022-03-21", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Prison Officers: Pay"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Secretary of State for Justice, what assessment his Department has made of the potential merits of granting a pay rise to prison officers.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/1447", "label" : {"_value" : "Biography information for Andrew Rosindell"}
}
, "tablingMemberConstituency" : {"_value" : "Romford"}
, "tablingMemberPrinted" : [{"_value" : "Andrew Rosindell"}
], "uin" : "143596"}
, {"_about" : "http://data.parliament.uk/resources/1452848", "AnsweringBody" : [{"_value" : "Ministry of Justice"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1452848/answer", "answerText" : {"_value" : " Violence against our dedicated staff will never be tolerated. We work closely with the Police and the Crown Prosecution Service to ensure that prisoners who are violent towards staff will face the full consequences of their actions. We continue to support the effective use of the current 6,000 Body Worn Video Cameras across the estate, enabling every operational band 3-5 officer on duty to carry a camera, gathering vital evidence to enable prosecutions, and improve safety outcomes.<\/p> Continuous analysis is being undertaken to look at staff assaults within prison, and we are committed to making prisons a safe place to work and providing prison officers with the right support, training, and tools to empower them to do their jobs. As London prisons ease restrictions, they will be focusing on analysing regime and violence data to improve our understanding of the links between the two, using the opportunity we have in re-opening our regimes to engage in conflict resolution and restorative justice work. Safety is a key priority area for prisons, and we have committed to invest £34m of ring-fenced investment over the next three years to improve key safety outcomes by making prisons safer for both prisoners and staff. Further, we are continuing to deliver on our £100 million security investment programme with X-ray body scanners being installed in prisons across the estate along with the establishment and expansion of our Serious Organised Crime unit, and Crime in Prisons taskforce.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4399", "label" : {"_value" : "Biography information for Victoria Atkins"}
}
, "answeringMemberConstituency" : {"_value" : "Louth and Horncastle"}
, "answeringMemberPrinted" : {"_value" : "Victoria Atkins"}
, "dateOfAnswer" : {"_value" : "2022-03-29", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2022-03-29T15:47:40.45Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "54"}
, "answeringDeptShortName" : {"_value" : "Justice"}
, "answeringDeptSortName" : {"_value" : "Justice"}
, "date" : {"_value" : "2022-03-21", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Prison Officers: Greater London"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Secretary of State for Justice, whether his Department has made a recent assessment of the risks faced by prison officers in London; and what steps he is taking to improve the safety of prison officers.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/1447", "label" : {"_value" : "Biography information for Andrew Rosindell"}
}
, "tablingMemberConstituency" : {"_value" : "Romford"}
, "tablingMemberPrinted" : [{"_value" : "Andrew Rosindell"}
], "uin" : "143597"}
, {"_about" : "http://data.parliament.uk/resources/1419162", "AnsweringBody" : [{"_value" : "Department for Levelling Up, Housing and Communities"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1419162/answer", "answerText" : {"_value" : " The Department for Levelling Up, Housing and Communities (DLUHC) is working with departments including the Home Office to support people relocated to the UK, to integrate into UK society.<\/p>