The Government estimates that 50,000 individuals were affected by the Loan Charge and that following the implementation of the Loan Charge Review\u2019s recommendations, about 11,000 will be taken out of its scope altogether, and more than 30,000 will benefit from the changes.<\/p>
<\/p>
In addition to this, HMRC offers Time to Pay arrangements which ensure that taxpayers only pay what they can, when they can, by providing manageable payment terms. In addition to existing arrangements, HMRC will not require payment of more than 50% of disposable income, aside from where taxpayers have very high disposable incomes; and where a taxpayer has no disposable assets and earns less than £50,000, they are automatically entitled to a minimum of a five-year payment plan, and where they earn less than £30,000, a minimum of seven years. HMRC have also announced previously that no taxpayer will be forced to sell their main home to fund a disguised remuneration or Loan Charge tax bill.<\/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" : "2020-03-19", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2020-03-19T16:41:04.297Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2020-03-11", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "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 plans to take to provide financial assistance to people still affected by the 2019 Loan Charge.", "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" : "27967"} , {"_about" : "http://data.parliament.uk/resources/1184305", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1184305/answer", "answerText" : {"_value" : "
During the last five financial years HMRC collected the following total cash receipts for the Aggregates Levy (AGL) from UK taxpayers:<\/p>
<\/p>
2014/15 = £342 million<\/p>
2015/16 = £356 million<\/p>
2016/17 = £374 million<\/p>
2017/18 = £376 million<\/p>
2018/19 = £367 million<\/p>
<\/p>
HMRC publish this information within the Aggregates Levy Bulletin:<\/p>
https://www.gov.uk/government/statistics/aggregates-levy-bulletin<\/a><\/p> <\/p> No disaggregation of AGL receipts collected from quarries and sandpits in Northern Ireland is available, as this information is not recorded on trader returns or cash receipts.<\/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" : "2020-03-16", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2020-03-16T14:21:12.3Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2020-03-11", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Aggregates Levy: Northern Ireland"}
, "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 estimate he has made of the amount of Aggregates Levy revenues collected by HMRC from quarries and sandpits in Northern Ireland in each of the last five years.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/650", "label" : {"_value" : "Biography information for Sir Jeffrey M Donaldson"}
}
, "tablingMemberConstituency" : {"_value" : "Lagan Valley"}
, "tablingMemberPrinted" : [{"_value" : "Sir Jeffrey M Donaldson"}
], "uin" : "27956"}
, {"_about" : "http://data.parliament.uk/resources/1184306", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1184306/answer", "answerText" : {"_value" : " As with most taxes, the revenue raised from the Aggregates Levy goes into the Consolidated Fund, which is used to finance public services and the Government\u2019s priorities. The Barnett formula is applied in the normal way on all planned changes in UK government departmental budgets.<\/p> <\/p> As a result of UK Government decisions at this Budget, the Northern Ireland Executive will benefit from a funding boost of over £210 million, on top of the £430 million additional funding in 2020-21 provided at Spending Round 2019. Taken together, the Northern Ireland Barnett-based block grant will rise to over £13 billion in 2020/21.<\/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" : "2020-03-16", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2020-03-16T14:23:26.33Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2020-03-11", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Aggregates Levy: Northern Ireland"}
, "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 the revenues accrued from the Aggregates Levy have been spent in Northern Ireland.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/650", "label" : {"_value" : "Biography information for Sir Jeffrey M Donaldson"}
}
, "tablingMemberConstituency" : {"_value" : "Lagan Valley"}
, "tablingMemberPrinted" : [{"_value" : "Sir Jeffrey M Donaldson"}
], "uin" : "27957"}
, {"_about" : "http://data.parliament.uk/resources/1184324", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1184324/answer", "answerText" : {"_value" : " New rules for valuing the taxable benefit of the use of assets were introduced in April 2017. As these might have adversely affected a small number of individuals using emergency vehicles for private use, the Government introduced transitional arrangements in 2018 so that the previous basis for valuing any benefit for users of emergency vehicles would apply until April 2020.<\/p> <\/p> In addition, the Government extended the existing tax exemption for users of emergency vehicles to include ordinary commuting. Where the only private use of the vehicle is for ordinary commuting or for journeys made while on call, there is no income tax liability.<\/p> <\/p> Employers and employees have had time to review any contractual arrangements for the provision of an emergency vehicle for private use and have had the option to limit private use of the vehicle so that it is compatible with the extended tax exemption.<\/p> <\/p> This legislation applies where an individual is using an emergency vehicle provided by their employer and not to individuals using their own vehicles.<\/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" : "2020-03-19", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2020-03-19T16:41:34.61Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2020-03-11", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Emergency Services: Vehicles"}
, "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 his Department has made of the effect of provisions of the Finance Act 2017 due to be implemented in 2020 on potential additional costs for emergency service personnel using their own vehicles to attend emergencies.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4781", "label" : {"_value" : "Biography information for Dr Luke Evans"}
}
, "tablingMemberConstituency" : {"_value" : "Bosworth"}
, "tablingMemberPrinted" : [{"_value" : "Dr Luke Evans"}
], "uin" : "28010"}
, {"_about" : "http://data.parliament.uk/resources/1184342", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1184342/answer", "answerText" : {"_value" : " The Tax Information and Impact Note (TIIN) published in July 2019 sets out HMRC\u2019s assessment that the reform to the off-payroll working rules is expected to affect 170,000 individuals. The TIIN can be found here: 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> On 17 March 2020, the Government announced that the reform to the off-payroll working rules that would have applied for people contracting their services to large or medium-sized organisations outside the public sector will be delayed for one year from 6 April 2020 until 6 April 2021.<\/p> <\/p> This is part of additional support for businesses and individuals to deal with the economic impacts of Covid-19. This means that the different rules that exist for inside and outside the public sector will continue to apply until 6 April 2021.<\/p> <\/em><\/p> This announcement is a deferral of the introduction of the reforms, not a cancellation. The Government remains committed to introducing this policy to ensure that people working like employees, but through their own limited company, pay broadly the same tax as individuals who are employed directly.<\/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" : "2020-03-19", "_datatype" : "dateTime"}
, "groupedQuestionUIN" : {"_value" : "28021"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2020-03-19T16:44:28.1Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2020-03-11", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Off-payroll Working"}
, "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 effect of changes to IR35 legislation on contractors' ability to secure work.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4653", "label" : {"_value" : "Biography information for Stephen Morgan"}
}
, "tablingMemberConstituency" : {"_value" : "Portsmouth South"}
, "tablingMemberPrinted" : [{"_value" : "Mr Stephen Morgan"}
], "uin" : "28020"}
, {"_about" : "http://data.parliament.uk/resources/1184343", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1184343/answer", "answerText" : {"_value" : "