Information on how many people have paid voluntary National Insurance contributions and are waiting to have those contributions credited to their National Insurance record is not readily available and could only be obtained at disproportionate cost.<\/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" : "2023-11-13", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2023-11-13T12:04:02.783Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2023-11-08", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "State Retirement Pensions"} , "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 and what proportion of individuals that have applied to make contributions to fill gaps in their state pension contributions are waiting to commence those contributions as of 8 November 2023.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1604", "label" : {"_value" : "Biography information for Mr Virendra Sharma"} } , "tablingMemberConstituency" : {"_value" : "Ealing, Southall"} , "tablingMemberPrinted" : [{"_value" : "Mr Virendra Sharma"} ], "uin" : "748"} , {"_about" : "http://data.parliament.uk/resources/1668449", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1668449/answer", "answerText" : {"_value" : "
Estimates of the number of self-employed individuals is published yearly in the Survey of Personal Income (SPI), which is based on information held by HMRC on individuals who could be liable to UK Income Tax. The estimates for the tax years 2017-2018 to 2020-2021can be found at the following link:<\/p>
<\/p>
Table 3.10.<\/a><\/p> <\/strong><\/p> <\/p>Notes The off-payroll working rules are designed to ensure that individuals working like employees but through their own company pay broadly the same income tax and National Insurance contributions (NICs) as those who are directly employed.<\/p> <\/p> The government considered the suggestion of an exemption based on the length of a contract when consulting on the reforms to the off-payroll working rules, but concluded that it was not appropriate.<\/p> <\/p> HMRC\u2019s employment status manual (ESM0548<\/a>) explains the role of the length of engagement in determining employment status.<\/p> <\/strong><\/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" : "2023-11-13", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2023-11-13T12:07:36.703Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2023-11-08", "_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, whether he has made an assessment of the potential merits of not applying IR35 rules for domestic contractors where a contract is forecast to end within a two week period.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4435", "label" : {"_value" : "Biography information for Patricia Gibson"}
}
, "tablingMemberConstituency" : {"_value" : "North Ayrshire and Arran"}
, "tablingMemberPrinted" : [{"_value" : "Patricia Gibson"}
], "uin" : "834"}
, {"_about" : "http://data.parliament.uk/resources/1667677", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1667677/answer", "answerText" : {"_value" : " The cost of relieving VAT on defibrillators is uncertain owing to the lack of data on purchases of defibrillators and associated apparatus, and on purchasers who are able to reclaim the VAT on these purchases. Businesses are not required to provide information at a product level in their VAT returns, as this would impose an excessive administrative burden; HMRC does not therefore hold this data. All taxes are kept under review; any policy measure would be costed in the usual way.<\/p> <\/p> The Government is currently inviting community organisations to bid for funding as part of a £1 million grant scheme that expands public access to AEDs, particularly in public places where they are most needed.<\/p> <\/p> In addition, last year the Government committed to supplying state-funded schools in England with defibrillators to make sure there is a device in every school, with deliveries completed in June 2023. This means that every state-funded school in England, over 21,500 schools, now has access to an AED.<\/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" : "2023-11-13", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2023-11-13T11:57:15.223Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2023-11-07", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Defibrillators: 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 he has made an assessment of the cost to the public purse of waiving VAT on (a) defibrillators and (b) associated apparatus.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4532", "label" : {"_value" : "Biography information for Derek Thomas"}
}
, "tablingMemberConstituency" : {"_value" : "St Ives"}
, "tablingMemberPrinted" : [{"_value" : "Derek Thomas"}
], "uin" : "360"}
, {"_about" : "http://data.parliament.uk/resources/1667861", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1667861/answer", "answerText" : {"_value" : " The Government keeps all taxes and reliefs under review and considers a range of evidence, including data and research on factors like pricing, when assessing the effects of tax changes. While the Government does not control prices, a VAT relief may contribute to the conditions for price reductions.<\/p> <\/p> The Government continues to monitor the effects of the zero rate on period products to aid the policymaking process and is looking into whether savings are being passed on to consumers. HMT and HMRC work closely together to integrate the findings of their monitoring and evaluation processes into future tax relief policy.<\/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" : "2023-11-13", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2023-11-13T11:55:19.347Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2023-11-07", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Sanitary Protection: 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 is taking steps to help ensure that the cost saving arising from the removal of VAT on period products is passed onto consumers.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4571", "label" : {"_value" : "Biography information for Gill Furniss"}
}
, "tablingMemberConstituency" : {"_value" : "Sheffield, Brightside and Hillsborough"}
, "tablingMemberPrinted" : [{"_value" : "Gill Furniss"}
], "uin" : "371"}
, {"_about" : "http://data.parliament.uk/resources/1667906", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1667906/answer", "answerText" : {"_value" : " HMRC has interpreted this question to refer to details of Corporation Tax (CT) returns filed by companies incorporated in 2021.<\/p> <\/p> The deadline for filing all of those CT returns has not yet been reached, and some companies will have, or may still inform HM Revenue and Customs (HMRC) that they are not trading, therefore HMRC would not expect returns from them. Given this, up to date and accurate information cannot be provided.<\/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" : "2023-11-13", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2023-11-13T12:06:00.64Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2023-11-07", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Private Companies: Taxation"}
, "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 private limited companies that formed in 2021 have filed accounts with HMRC as of 7 November 2023.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4430", "label" : {"_value" : "Biography information for Alison Thewliss"}
}
, "tablingMemberConstituency" : {"_value" : "Glasgow Central"}
, "tablingMemberPrinted" : [{"_value" : "Alison Thewliss"}
], "uin" : "271"}
, {"_about" : "http://data.parliament.uk/resources/1667959", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1667959/answer", "answerText" : {"_value" : " To comply with the Welsh Language Act 1993, HM Revenue and Customs (HMRC) provides a number of Welsh language helplines The one for PAYE employer enquiries (Treth Incwm, Hunanasesiad a mwy), can be accessed Monday to Friday, 8:30am to 5.00 pm on 0300 200 1900.<\/p> <\/p> Details on how Welsh speakers can contact HMRC can be found at:<\/p> https://www.gov.uk/government/organisations/hm-revenue-customs/contact<\/a><\/p> <\/p> HMRC publishes its performance data monthly and quarterly:<\/p> https://www.gov.uk/government/collections/hmrc-monthly-performance-reports<\/a><\/p>