Disguised Remuneration (DR) schemes are contrived arrangements that pay loans in place of ordinary remuneration, with the sole purpose of avoiding income tax and National Insurance contributions. The loans are provided on terms that mean they are not repaid in practice, so they are no different to normal income and are, and always have been, taxable.<\/p>
<\/p>
The Government estimates that around 50,000 individuals could be affected by the 2019 loan charge. Further information on who the charge affects can be found at page 17 of HM Treasury\u2019s report on time limits and the charge on disguised remuneration loans:<\/p>
<\/p>
https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/789160/DR_loan_charge_review_web.pdf<\/a>.<\/p> <\/p> This shows, for example, that 65% of the DR user population worked in business services, and only 3% worked in medical or education services.<\/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" : "2019-06-11", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2019-06-11T14:31:34.69Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2019-06-06", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Public Sector: 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 estimate he has made of the number of people working in the public sector that are subject to the 2019 loan charge; and if he will make a statement.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/1582", "label" : {"_value" : "Biography information for Grant Shapps"}
}
, "tablingMemberConstituency" : {"_value" : "Welwyn Hatfield"}
, "tablingMemberPrinted" : [{"_value" : "Grant Shapps"}
], "uin" : "261176"}
, {"_about" : "http://data.parliament.uk/resources/1130341", "AnsweringBody" : [{"_value" : "Ministry of Defence"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1130341/answer", "answerText" : {"_value" : " Since March 2015, seven International Targeting Courses have been provided by the Ministry of Defence (MOD) for Saudi Arabia, which took place on the following dates:<\/p> Since March 2015, one Senior Airmen's Workshop on Special Instructions (SPINS) has been provided by the MOD for Saudi Arabia, which took place in January 2017.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/1544", "label" : {"_value" : "Biography information for Lord Lancaster of Kimbolton"}
}
, "answeringMemberConstituency" : {"_value" : "Milton Keynes North"}
, "answeringMemberPrinted" : {"_value" : "Mark Lancaster"}
, "dateOfAnswer" : {"_value" : "2019-06-11", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2019-06-11T15:09:09.937Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "11"}
, "answeringDeptShortName" : {"_value" : "Defence"}
, "answeringDeptSortName" : {"_value" : "Defence"}
, "date" : {"_value" : "2019-06-06", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Saudi Arabia: Military Aid"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Secretary of State for Defence, with reference to the open skeleton argument of the Secretary of State for hearing 7,8,10 February 2017, claim number CO/1306/2016, (a) how many and (b) on what dates the Government has provided (i) International Targeting Courses and (ii) senior airmen's workshops on SPINS since March 2015.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4615", "label" : {"_value" : "Biography information for Lloyd Russell-Moyle"}
}
, "tablingMemberConstituency" : {"_value" : "Brighton, Kemptown"}
, "tablingMemberPrinted" : [{"_value" : "Lloyd Russell-Moyle"}
], "uin" : "261272"}
, {"_about" : "http://data.parliament.uk/resources/1130342", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1130342/answer", "answerText" : {"_value" : "12,161 exporters registered under the Registered Exporter system in 2017. 28 exporters registered under the Registered Exporter system in 2018."}
, "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" : "2019-06-11", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2019-06-11T14:34:03.37Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2019-06-06", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Business: Exports"}
, "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 firms registered under the Registered Exporter system in (a) 2017 and (b) 2018.", "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" : "261120"}
, {"_about" : "http://data.parliament.uk/resources/1130344", "AnsweringBody" : [{"_value" : "Department for Business, Energy and Industrial Strategy"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1130344/answer", "answerText" : {"_value" : " The Government is clear that all employers are responsible for paying their staff correctly. Anyone entitled to the Minimum Wage should receive it. We have more than doubled the budget for minimum wage compliance and enforcement since 2015; it is now at a record high of £27.4 million.<\/p> <\/p> Last year was a record year for NMW enforcement. Across the 2018/19 financial year HMRC identified a record £24.4 million in minimum wage arrears, for over 220,000 workers. HMRC completed almost 3,000 investigations; issuing £17 million in financial penalties to over 1,000 non-compliant employers.<\/p> <\/p> Since 2007, 14 employers have been successfully prosecuted for underpaying the Minimum Wage. HMRC issued 7 Labour Market Enforcement Undertakings in the 2018/19 financial year.<\/p> <\/p> This information will be covered in more detail in BEIS\u2019 Minimum Wage Enforcement and Compliance report, which we will publish in due course.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4487", "label" : {"_value" : "Biography information for Kelly Tolhurst"}
}
, "answeringMemberConstituency" : {"_value" : "Rochester and Strood"}
, "answeringMemberPrinted" : {"_value" : "Kelly Tolhurst"}
, "dateOfAnswer" : {"_value" : "2019-06-11", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2019-06-11T15:49:03.763Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "201"}
, "answeringDeptShortName" : {"_value" : "Business, Energy and Industrial Strategy"}
, "answeringDeptSortName" : {"_value" : "Business, Energy and Industrial Strategy"}
, "date" : {"_value" : "2019-06-06", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Minimum Wage: Enforcement"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Secretary of State for Business, Energy and Industrial Strategy, what information his Department holds on the (a) underpayment of the national minimum wage by employers, (b) amount of arrears and fines paid by employers for underpayment of the national minimum wage and (c) number of successful prosecutions of employers for underpayment of the national minimum wage for the 2018-19 financial year.", "registeredInterest" : {"_value" : "true", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4607", "label" : {"_value" : "Biography information for Stephanie Peacock"}
}
, "tablingMemberConstituency" : {"_value" : "Barnsley East"}
, "tablingMemberPrinted" : [{"_value" : "Stephanie Peacock"}
], "uin" : "261273"}
, {"_about" : "http://data.parliament.uk/resources/1130347", "AnsweringBody" : [{"_value" : "Department for Education"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1130347/answer", "answerText" : {"_value" : " We require a high level of accountability and transparency of academy trusts. Academy trusts\u2019 status as companies, charities and public sector bodies, means they have a more rigorous tri-partite framework and are held up to greater scrutiny. The Education and Skills Funding Agency (ESFA) has worked closely with the Trusts and investigations are ongoing.<\/p> The results of the investigations are sensitive and cannot be shared at this time. Investigations are by nature complex and can take time to achieve the desired outcome. The ESFA is pursuing several avenues to ensure that matters are resolved in the public interest.<\/p> In addition, the department is working with the sector to continue building capacity and expertise in financial management, supporting effective school resource management with specialist advisers, three-year financial forecasting and developing buying hubs, and recommended deals for all schools.<\/p> All of this is reflected in the compliance of the sector, with fewer than 2% of academy trusts subject to an active financial notice to improve and 98% of academy trust accounts receiving unqualified opinions in both 2015/16 and 2016/17.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4113", "label" : {"_value" : "Biography information for Nadhim Zahawi"}
}
, "answeringMemberConstituency" : {"_value" : "Stratford-on-Avon"}
, "answeringMemberPrinted" : {"_value" : "Nadhim Zahawi"}
, "dateOfAnswer" : {"_value" : "2019-06-11", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2019-06-11T16:38:44.52Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "60"}
, "answeringDeptShortName" : {"_value" : "Education"}
, "answeringDeptSortName" : {"_value" : "Education"}
, "date" : {"_value" : "2019-06-06", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Adventure Learning Academy Trust and Bright Tribe Trust"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Secretary of State for Education, what inquiries his Department is undertaking into financial irregularities at (a) Bright Tribe Trust and (b) Adventure Learning Academies Trust.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4356", "label" : {"_value" : "Biography information for Angela Rayner"}
}
, "tablingMemberConstituency" : {"_value" : "Ashton-under-Lyne"}
, "tablingMemberPrinted" : [{"_value" : "Angela Rayner"}
], "uin" : "261231"}
, {"_about" : "http://data.parliament.uk/resources/1130350", "AnsweringBody" : [{"_value" : "Department for Education"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1130350/answer", "answerText" : {"_value" : " Yes, the Department holds copies of minutes of Bright Tribe Trust Limited board meetings.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4113", "label" : {"_value" : "Biography information for Nadhim Zahawi"}
}
, "answeringMemberConstituency" : {"_value" : "Stratford-on-Avon"}
, "answeringMemberPrinted" : {"_value" : "Nadhim Zahawi"}
, "dateOfAnswer" : {"_value" : "2019-06-11", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2019-06-11T16:41:18.127Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "60"}
, "answeringDeptShortName" : {"_value" : "Education"}
, "answeringDeptSortName" : {"_value" : "Education"}
, "date" : {"_value" : "2019-06-06", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Bright Tribe Trust"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Secretary of State for Education, whether (a) his Department or (b) the Education and Skills Funding Agency hold copies of the minutes of any board meetings of Bright Tribe Trust Limited.", "registeredInterest" : {"_value" : "true", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4356", "label" : {"_value" : "Biography information for Angela Rayner"}
}
, "tablingMemberConstituency" : {"_value" : "Ashton-under-Lyne"}
, "tablingMemberPrinted" : [{"_value" : "Angela Rayner"}
], "uin" : "261234"}
, {"_about" : "http://data.parliament.uk/resources/1130357", "AnsweringBody" : [{"_value" : "Department for Education"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1130357/answer", "answerText" : {"_value" : " The documents are sensitive whilst investigations are ongoing. The Department will consider publishing these reports once investigations are complete.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/111", "label" : {"_value" : "Biography information for Nick Gibb"}
}
, "answeringMemberConstituency" : {"_value" : "Bognor Regis and Littlehampton"}
, "answeringMemberPrinted" : {"_value" : "Nick Gibb"}
, "dateOfAnswer" : {"_value" : "2019-06-11", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2019-06-11T13:47:46.657Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "60"}
, "answeringDeptShortName" : {"_value" : "Education"}
, "answeringDeptSortName" : {"_value" : "Education"}
, "date" : {"_value" : "2019-06-06", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Academies: Lighting"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Secretary of State for Education, pursuant to the Answer of 5 June 2019 to Question 257589 on Academies: Lighting, if he will place those documents in the Library.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4356", "label" : {"_value" : "Biography information for Angela Rayner"}
}
, "tablingMemberConstituency" : {"_value" : "Ashton-under-Lyne"}
, "tablingMemberPrinted" : [{"_value" : "Angela Rayner"}
], "uin" : "261237"}
, {"_about" : "http://data.parliament.uk/resources/1130362", "AnsweringBody" : [{"_value" : "Foreign and Commonwealth Office"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1130362/answer", "answerText" : {"_value" : " \u200bNo British Minister or official has had meetings with Salah Gosh since he was removed from his role as head of Sudan's National Intelligence and Security Service (NISS) on 13 April 2019.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4107", "label" : {"_value" : "Biography information for Dame Harriett Baldwin"}
}
, "answeringMemberConstituency" : {"_value" : "West Worcestershire"}
, "answeringMemberPrinted" : {"_value" : "Harriett Baldwin"}
, "dateOfAnswer" : {"_value" : "2019-06-11", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2019-06-11T15:37:29.307Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "16"}
, "answeringDeptShortName" : {"_value" : "Foreign and Commonwealth Office"}
, "answeringDeptSortName" : {"_value" : "Foreign and Commonwealth Office"}
, "date" : {"_value" : "2019-06-06", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Salah Gosh"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Secretary of State for Foreign and Commonwealth Affairs, whether (a) he, (b) his Ministers and (c) his officials have had meetings with the former Sudanese Intelligence Chief Salah Gosh since 1 May 2019.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/252", "label" : {"_value" : "Biography information for Dr David Drew"}
}
, "tablingMemberConstituency" : {"_value" : "Stroud"}
, "tablingMemberPrinted" : [{"_value" : "Dr David Drew"}
], "uin" : "261095"}
, {"_about" : "http://data.parliament.uk/resources/1130375", "AnsweringBody" : [{"_value" : "Department of Health and Social Care"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1130375/answer", "answerText" : {"_value" : " Local authorities will receive over £3.1 billion in 2019/20 for use on public health, including for sexual health. It is for local authorities themselves to determine how best to use these resources based on their assessment of local need and with regard to their statutory duties. This funding is in addition to what the National Health Service spends on preventative interventions such as immunisation and screening, including over £1.2 billion on national public health functions in 2018/19.<\/p> Local authorities report their spending on public health against a series of spend categories, including for sexual and reproductive health. The spend data is published by the Ministry of Housing, Communities and Local Government. Public Health England monitors and publishes data on trends for the wide range of indicators of public health set out in the Public Health Outcomes Framework. Most are stable or improving. That framework can be found at the following link:<\/p>