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/1020699", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1020699/answer", "answerText" : {"_value" : "
HMRC may request additional information from businesses applying for, or participating in, the Agricultural Flat Rate Scheme (AFRS). Data is not available relating to all of these information requests.<\/p>
<\/p>
Between 2011-2015 HMRC undertook a specific review of eligibility for the AFRS, during which 43 questionnaires were sent to agricultural businesses participating in the scheme requesting additional information. 41 of these businesses were based in Northern Ireland, and 2 in Scotland.<\/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" : "2018-12-14", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-12-14T13:57:54.547Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2018-12-06", "_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 agriculture flat-rate scheme questionnaires have been sent to participants in the scheme in each region of the UK.", "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" : "199854"} , {"_about" : "http://data.parliament.uk/resources/1020215", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1020215/answer", "answerText" : {"_value" : "
The HMG guarantee covers successful competitive bids made before the UK leaves the EU, for the lifetime of the project. This guarantee was extended in July 2018 to cover all EU projects agreed before the end of 2020, where the UK will be eligible to participate as a third country. If the UK leaves the EU next year without reaching an overall withdrawal agreement, HM Treasury will make funding available to departments to cover projects under the guarantee, which includes Horizon 2020. This funding will be additional to existing departmental budgets. Relevant departments will then be responsible for allocating this funding to UK organisations.<\/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" : "2018-12-11", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-12-11T14:41:16.763Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2018-12-05", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Research: EU Grants and Loans"} , "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 funding made available to underwrite successful bids by UK organisations to (a) Horizon 2020 and (b) other competitive EU grant programmes is planned to be redistributed from existing UK research budgets in the event that the UK leaves the EU without a deal.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4382", "label" : {"_value" : "Biography information for Daniel Zeichner"} } , "tablingMemberConstituency" : {"_value" : "Cambridge"} , "tablingMemberPrinted" : [{"_value" : "Daniel Zeichner"} ], "uin" : "199420"} , {"_about" : "http://data.parliament.uk/resources/1020228", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1020228/answer", "answerText" : {"_value" : "
HMRC continually uses customer insight to improve filing rates. For example, HMRC has used customer insight to deliver personalised messaging, which research has shown to have a statistically significant effect on filing rates.<\/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" : "2018-12-10", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-12-10T15:15:12.287Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2018-12-05", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Self-assessment"} , "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 recent lessons his Department has learned to help increase the proportion of tax returns filed by 31 January 2019 deadline.", "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" : "199320"} , {"_about" : "http://data.parliament.uk/resources/1020230", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1020230/answer", "answerText" : {"_value" : "
The National Productivity Investment Fund (NPIF) will provide £37 billion of capital investment between 2017-18 and 2023-24 to support jobs and growth.<\/p>
<\/p>
The Chancellor has set out how over £27 billion of this funding will be allocated across housing, transport, digital infrastructure and R&D. The remaining funding will be allocated at future fiscal events.<\/p>
<\/p>
A breakdown of allocations can be found on page 54 of the Autumn Budget 2018 document: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/752202/Budget_2018_red_web.pdf<\/a><\/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" : "2018-12-10", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2018-12-10T15:38:20.867Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2018-12-05", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "National Productivity Investment Fund"}
, "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 money the National Productivity Investment Fund will allocate in each of the next five years.", "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" : "199322"}
, {"_about" : "http://data.parliament.uk/resources/1020236", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1020236/answer", "answerText" : {"_value" : " T<\/strong>ransferable tax history is forecast to increase tax receipts from oil and gas production by £65m between tax years 2018-19 and 2023-24.<\/p> <\/p> It would therefore be unnecessary to set aside additional funding to implement this policy.<\/p> <\/p> Wider decommissioning tax relief is provided to companies undertaking decommissioning activities through deductions against current or future taxable profits and, in some situations, repayments of previously paid tax.<\/p> <\/p> The UK oil and gas industry is expected to pay an additional £13bn of tax over the next 5 years, net of tax repayments for decommissioning tax relief.<\/p> <\/p> The Government publishes OBR verified forecasts of future tax receipts for the 5 year period up to year 2023/24.<\/p> <\/p> Government internal projections for TTH beyond 2023/24 show it will continue to be revenue positive for the Exchequer.<\/p> <\/p> Para 5 (d) of Schedule 14 to the Finance Bill (No.3) 2017-19 determines the \u201cuplifted decommissioning cost estimate\u201d. This refers to the maximum possible amount of tax history that the seller can transfer to a purchaser under a transferable tax history election. It does not represent the actual tax relief that the purchaser will receive from making a claim for transferable tax history.<\/p> <\/p> The amount of transferable tax history that a purchaser can claim will always be limited to the activated amount of transferable tax history. The activated amount is defined as the extent by which decommissioning costs of the transferred field exceed the tracked profits of the transferred field.<\/p> <\/p> If a purchaser is able to make a claim for transferable tax history they cannot receive a larger repayment than the seller would have received for undertaking the same decommissioning work.<\/p> <\/p> The current estimate of the exchequer\u2019s liability for decommissioning costs is therefore unaffected by the introduction of transferable tax history.<\/p> <\/p> Government tax revenues from North Sea Oil and Gas companies over the last three years are reproduced in the table below. More details can be found in Table 11.11 in the publication \u201cStatistics of Government revenues from UK Oil and Gas production<\/em>\u201d.<\/p> <\/p> Tax repayments are made to ring-fenced oil and gas companies if the assessment of tax due from an earlier period is revised downwards. This can be the result of many factors, including decommissioning tax relief. Estimates of total tax relief arising from decommissioning expenditure will be published by HMRC in Estimated Costs of Tax Reliefs<\/em> in early 2019.<\/p> <\/p> <\/p>