At Autumn Statement 2022, the Government announced a package of changes and tax cuts worth £13.6 billion over the next five years. This includes an increased 75 per cent relief for retail, hospitality and leisure (RHL) properties, up to a cash cap of £110,000 per business for 2023-24.<\/p>
<\/p>
This is a tax cut worth over £2 billion for around 230,000 RHL businesses, to support the high street and protect small shops. This support builds on the previous temporary 50 per cent RHL scheme announced at Autumn Budget 2021, as well as the unprecedented £16 billion of relief provided to the retail, hospitality and leisure sectors throughout the pandemic.<\/p>
<\/p>
Local Authorities determine eligibility for the 2023-24 scheme with regard to Government guidance which can be found at: https://www.gov.uk/government/publications/business-rates-relief-202324-retail-hospitality-and-leisure-scheme-local-authority-guidance<\/em><\/a><\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4399", "label" : {"_value" : "Biography information for Victoria Atkins"}
}
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, "answeringMemberPrinted" : {"_value" : "Victoria Atkins"}
, "dateOfAnswer" : {"_value" : "2023-02-02", "_datatype" : "dateTime"}
, "groupedQuestionUIN" : [{"_value" : "134057"}
, {"_value" : "135352"}
], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2023-02-02T14:14:34.403Z", "_datatype" : "dateTime"}
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, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2023-01-30", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Bakeries: Business Rates"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
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], "questionText" : "To ask the Chancellor of Exchequer, whether bakeries will receive the higher rate of Business Rates Relief in addition to the basic rate of relief.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4061", "label" : {"_value" : "Biography information for Bill Esterson"}
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, "tablingMemberPrinted" : [{"_value" : "Bill Esterson"}
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, {"_about" : "http://data.parliament.uk/resources/1581572", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1581572/answer", "answerText" : {"_value" : " HMRC covers a wide range of taxes where refunds may be made. These include, for example, Income Tax (both Pay As You Earn and Self Assessment), Corporation Tax, Stamp Duty Land Tax, Value Added Tax (with a number of different regimes in use), Inheritance Tax and Capital Gains Tax, amongst others.<\/p> The speed of repayment, and our service level agreements (SLAs) for speed of repayment, will vary across these different areas, making it impossible to provide an estimate covering all tax refunds.<\/p> <\/p> <\/p> For example, HMRC has an SLA of 15 days to issue the majority of Self Assessment repayments, and for Corporation Tax repayments due to loss carry back the SLA is 40 working days. HMRC is currently meeting both those SLAs. HMRC publish how they are performing against their service level agreements here: https://www.tax.service.gov.uk/guidance/HMRC-service-dashboard/HMRC-service-dashboard-start<\/em><\/a><\/p> Some repayments do take longer than the published SLAs due to additional security and compliance checks.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4399", "label" : {"_value" : "Biography information for Victoria Atkins"}
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, "answeringMemberConstituency" : {"_value" : "Louth and Horncastle"}
, "answeringMemberPrinted" : {"_value" : "Victoria Atkins"}
, "dateOfAnswer" : {"_value" : "2023-02-02", "_datatype" : "dateTime"}
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, "questionFirstAnswered" : [{"_value" : "2023-02-02T14:06:01.663Z", "_datatype" : "dateTime"}
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, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2023-01-27", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Taxation: Repayments"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
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], "questionText" : "To ask the Chancellor of the Exchequer, if he will make an estimate of the average time HM Revenue and Customs takes to issue tax refunds.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4061", "label" : {"_value" : "Biography information for Bill Esterson"}
}
, "tablingMemberConstituency" : {"_value" : "Sefton Central"}
, "tablingMemberPrinted" : [{"_value" : "Bill Esterson"}
], "uin" : "133979"}
, {"_about" : "http://data.parliament.uk/resources/1581591", "AnsweringBody" : [{"_value" : "Department for Business, Energy and Industrial Strategy"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1581591/answer", "answerText" : {"_value" : " The Government keeps energy efficiency support for businesses, including bakeries and other SMEs, under review. Existing initiatives include an exemption on business rates for green technology, providing small businesses grants under the Boiler Upgrade Scheme, and offering industry £289m for energy efficiency and low carbon technologies.<\/p> <\/p> In addition, the Autumn Statement announced a new national ambition to reduce the UK\u2019s final energy consumption from buildings and industry to 15% by 2030 against 2021 levels. To support the delivery of this target, a new Energy Efficiency Taskforce will be established, covering homes, businesses, and public sector buildings, as well as industrial processes. My Rt. Hon. Friend the Secretary of State will announce further details about the Taskforce in due course.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/1482", "label" : {"_value" : "Biography information for Graham Stuart"}
}
, "answeringMemberConstituency" : {"_value" : "Beverley and Holderness"}
, "answeringMemberPrinted" : {"_value" : "Graham Stuart"}
, "dateOfAnswer" : {"_value" : "2023-02-02", "_datatype" : "dateTime"}
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, "questionFirstAnswered" : [{"_value" : "2023-02-02T14:49:44.517Z", "_datatype" : "dateTime"}
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, "answeringDeptId" : {"_value" : "201"}
, "answeringDeptShortName" : {"_value" : "Business, Energy and Industrial Strategy"}
, "answeringDeptSortName" : {"_value" : "Business, Energy and Industrial Strategy"}
, "date" : {"_value" : "2023-01-27", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Bakeries: Energy"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
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], "questionText" : "To ask the Secretary of State for Business, Energy and Industrial Strategy, if he will take steps to offer financial grants to bakeries for the installation of energy efficiency measures, in the context of the rising energy bills.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4061", "label" : {"_value" : "Biography information for Bill Esterson"}
}
, "tablingMemberConstituency" : {"_value" : "Sefton Central"}
, "tablingMemberPrinted" : [{"_value" : "Bill Esterson"}
], "uin" : "133989"}
, {"_about" : "http://data.parliament.uk/resources/1581592", "AnsweringBody" : [{"_value" : "Department for Business, Energy and Industrial Strategy"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1581592/answer", "answerText" : {"_value" : " The Energy Bill Relief Scheme provides a discount on the wholesale element of gas and electricity bills to ensure that all eligible businesses are protected from high energy costs over winter. Following an HMT-led review, the new Energy Bill Discount Scheme will continue to provide a discount to eligible businesses until March 2024. A substantially higher level of support will be provided to businesses in sectors identified as being the most energy and trade intensive.<\/p> <\/p> The Energy Price Guarantee protects domestic customers from increases in energy costs by limiting the amount suppliers can charge per unit of energy used. All households using dual-fuel gas and electricity qualify for the Energy Price Guarantee.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/1482", "label" : {"_value" : "Biography information for Graham Stuart"}
}
, "answeringMemberConstituency" : {"_value" : "Beverley and Holderness"}
, "answeringMemberPrinted" : {"_value" : "Graham Stuart"}
, "dateOfAnswer" : {"_value" : "2023-02-02", "_datatype" : "dateTime"}
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, "questionFirstAnswered" : [{"_value" : "2023-02-02T14:33:40.46Z", "_datatype" : "dateTime"}
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, "answeringDeptId" : {"_value" : "201"}
, "answeringDeptShortName" : {"_value" : "Business, Energy and Industrial Strategy"}
, "answeringDeptSortName" : {"_value" : "Business, Energy and Industrial Strategy"}
, "date" : {"_value" : "2023-01-27", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Energy: Government Assistance"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
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], "questionText" : "To ask the Secretary of State for Business, Energy and Industrial Strategy, if the Government will increase the proportion of energy use that qualifies for relief.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4061", "label" : {"_value" : "Biography information for Bill Esterson"}
}
, "tablingMemberConstituency" : {"_value" : "Sefton Central"}
, "tablingMemberPrinted" : [{"_value" : "Bill Esterson"}
], "uin" : "133990"}
, {"_about" : "http://data.parliament.uk/resources/1581594", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1581594/answer", "answerText" : {"_value" : " At Autumn Statement 2022, the Government announced a package of changes and tax cuts worth £13.6 billion over the next five years. This includes an increased 75 per cent relief for retail, hospitality and leisure (RHL) properties, up to a cash cap of £110,000 per business for 2023-24.<\/p> <\/p> This is a tax cut worth over £2 billion for around 230,000 RHL businesses, to support the high street and protect small shops. This support builds on the previous temporary 50 per cent RHL scheme announced at Autumn Budget 2021, as well as the unprecedented £16 billion of relief provided to the retail, hospitality and leisure sectors throughout the pandemic.<\/p> <\/p>