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1306848
registered interest false more like this
date less than 2021-04-13more like thismore than 2021-04-13
answering body
Treasury more like this
answering dept id 14 more like this
answering dept short name Treasury remove filter
answering dept sort name Treasury more like this
hansard heading Sanitary Products: VAT more like this
house id 1 remove filter
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, what assessment she has made of the effect on women's income of excluding reusable sanitary underwear from the new zero rate of VAT. more like this
tabling member constituency Wrexham more like this
tabling member printed
Sarah Atherton more like this
uin 178541 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2021-04-20more like thismore than 2021-04-20
answer text <p>A zero rate of VAT has applied to women’s sanitary products since 1 January 2021. This applies to those products which were previously subject to the reduced rate of 5 per cent, for example, tampons and pads, and to reusable menstrual products, such as keepers.</p><p> </p><p>The relief specifically excludes articles of clothing, such as “period pants”. Such exclusions are designed to ensure that the relief is properly targeted, since difficulties in policing the scope of the relief create the potential for litigation, erosion of the tax base and a reduction in revenue. Under existing rules “period pants” may already qualify for the zero rate, if they have been specifically designed to be worn by a child, meet the sizing criteria, and are held out for sale specifically for use by girls under the age of 14 years old.</p><p> </p><p>Details are provided in VAT Notice 714: zero-rating young children's clothing and footwear: <a href="https://www.gov.uk/government/publications/vat-notice-714-zero-rating-young-childrens-clothing-and-footwear/vat-notice-714-zero-rating-young-childrens-clothing-and-footwear#items-suitable-only-for-young-children" target="_blank">https://www.gov.uk/government/publications/vat-notice-714-zero-rating-young-childrens-clothing-and-footwear/vat-notice-714-zero-rating-young-childrens-clothing-and-footwear#items-suitable-only-for-young-children</a>.</p><p> </p><p>The Treasury, along with other relevant departments, carefully considers the impact of its decisions on those sharing protected characteristics, including at Budgets and other fiscal events, in line with both its legal obligations and with its commitment to promoting fairness.</p>
answering member constituency Hereford and South Herefordshire more like this
answering member printed Jesse Norman more like this
question first answered
less than 2021-04-20T15:03:53.72Zmore like thismore than 2021-04-20T15:03:53.72Z
answering member
3991
label Biography information for Jesse Norman more like this
tabling member
4855
label Biography information for Sarah Atherton more like this
1308481
registered interest false more like this
date less than 2021-04-13more like thismore than 2021-04-13
answering body
Treasury more like this
answering dept id 14 more like this
answering dept short name Treasury remove filter
answering dept sort name Treasury more like this
hansard heading Tax Avoidance more like this
house id 1 remove filter
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, with reference to the implementation of changes to the loan charge, what estimate he has made of the number of people that are (a) falling into debt and (b) declaring bankruptcy as a result of those changes; and what assessment he has made of the effect on the mental health of people affected by those changes. more like this
tabling member constituency Coventry South more like this
tabling member printed
Zarah Sultana more like this
uin 180619 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2021-04-20more like thismore than 2021-04-20
answer text <p>No estimate can be provided for the number of people who have fallen into debt, or who have been declared bankrupt, as a result of the loan charge. Falling into debt or being declared bankrupt can occur for many reasons, not necessarily as a direct result of a loan charge liability.</p><p>HMRC are not always the only creditor; some individuals may fall into debt or are declared bankrupt as a result of a non-HMRC debt and some individuals may choose to enter insolvency themselves based on their overall financial position.</p><p>HMRC only ever consider insolvency as a last resort and encourage taxpayers to get in contact to agree the best way to settle their tax debts. Anyone who is worried about being able to pay what they owe is encouraged to get in touch with HMRC as soon as possible on 03000 599110. Where a taxpayer is unable to pay their debt in full HMRC will work with them to agree an instalment arrangement based on their individual financial circumstances, and there is no maximum length.</p><p>The Government recognises that tax burdens can add significant pressures. HMRC also recognise that some taxpayers need extra help because of their individual needs or circumstances. HMRC are committed to identifying and supporting taxpayers who need extra help with their tax affairs.</p><p>HMRC have signposted the extra help available to taxpayers in correspondence and on calls. Staff look out for indications that a taxpayer may need extra support, and where appropriate will transfer them to an Extra Support adviser who has the skills and knowledge needed to help them.</p>
answering member constituency Hereford and South Herefordshire more like this
answering member printed Jesse Norman more like this
question first answered
less than 2021-04-20T15:05:06.373Zmore like thismore than 2021-04-20T15:05:06.373Z
answering member
3991
label Biography information for Jesse Norman more like this
tabling member
4786
label Biography information for Zarah Sultana more like this
1306936
registered interest false more like this
date less than 2021-04-12more like thismore than 2021-04-12
answering body
Treasury more like this
answering dept id 14 more like this
answering dept short name Treasury remove filter
answering dept sort name Treasury more like this
hansard heading Empty Property: Business Rates more like this
house id 1 remove filter
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits of extending empty property business rates relief on properties that remain empty due to the covid-19 outbreak. more like this
tabling member constituency Battersea more like this
tabling member printed
Marsha De Cordova more like this
uin 178591 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2021-04-20more like thismore than 2021-04-20
answer text <p>The Government maintains an Empty Property Relief (EPR) to support property owners ahead of the reoccupation of vacated premises.</p><p> </p><p>Under EPR, owners of retail properties do not normally have to pay business rates on newly vacated buildings for three months.</p><p> </p><p>The Budget announced a three-month extension to the business rates holiday for eligible businesses in the retail, hospitality and leisure sectors that was provided at Budget 2020. From 1 July 2021, 66% relief will be available subject to a cash cap that depends on whether businesses have been required to close or were able to open.</p><p> </p><p>Properties which have closed temporarily due to the Government’s advice on COVID-19 should be treated as occupied for the purposes of the business rates holiday for retail, hospitality and leisure properties.</p> more like this
answering member constituency Hereford and South Herefordshire more like this
answering member printed Jesse Norman more like this
question first answered
less than 2021-04-20T13:57:44.823Zmore like thismore than 2021-04-20T13:57:44.823Z
answering member
3991
label Biography information for Jesse Norman more like this
tabling member
4676
label Biography information for Marsha De Cordova more like this
1306937
registered interest false more like this
date less than 2021-04-12more like thismore than 2021-04-12
answering body
Treasury more like this
answering dept id 14 more like this
answering dept short name Treasury remove filter
answering dept sort name Treasury more like this
hansard heading UK Trade with EU: VAT more like this
house id 1 remove filter
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, what assessment he has made of the potential effect on small businesses of VAT charges on goods imported from the EU. more like this
tabling member constituency Battersea more like this
tabling member printed
Marsha De Cordova more like this
uin 178593 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2021-04-20more like thismore than 2021-04-20
answer text <p>Any businesses, including small businesses, that are registered for UK VAT have the ability to reclaim VAT charged on goods imported from the EU on their VAT return.</p><p> </p><p>As with all tax measures, where new changes have been introduced, the Government includes its assessment of the impacts of the changes in Tax Information and Impact Notes. Notes for measures recently legislated for in the Taxation (Post-transition Period) Act were published alongside that legislation.</p> more like this
answering member constituency Hereford and South Herefordshire more like this
answering member printed Jesse Norman more like this
question first answered
less than 2021-04-20T13:58:46.397Zmore like thismore than 2021-04-20T13:58:46.397Z
answering member
3991
label Biography information for Jesse Norman more like this
tabling member
4676
label Biography information for Marsha De Cordova more like this
1306998
registered interest false more like this
date less than 2021-04-12more like thismore than 2021-04-12
answering body
Treasury more like this
answering dept id 14 more like this
answering dept short name Treasury remove filter
answering dept sort name Treasury more like this
hansard heading Payments more like this
house id 1 remove filter
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, what discussions his Department has had with relevant stakeholders on bringing forward legislative proposals to allow cashback without a purchase. more like this
tabling member constituency Inverclyde more like this
tabling member printed
Ronnie Cowan more like this
uin 178727 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2021-04-20more like thismore than 2021-04-20
answer text <p>The Government has supported an amendment to the Financial Services Bill that will introduce legislative changes to allow for the widespread offering of cashback without a purchase by shops and other businesses.</p><p>The Government’s view is that cashback without a purchase has the potential to be a valuable facility to cash users, and to play an important role in the UK’s cash infrastructure. The recent Call for Evidence on Access to Cash invited views on this issue. It noted that cashback with a purchase was the second most frequently used method for withdrawing cash in the UK behind ATMs in 2019. There were 123 million cashback transactions when using a debit card to make a purchase amounting to a total value of £3.8 billion.</p><p>Pre-existing legislation, which derives from the EU’s Second Payment Services Directive, has meant that if a merchant wanted to offer cashback without requiring the customer to make a purchase, that shop, or its agent, would have to be authorised or registered with the Financial Conduct Authority (FCA). This presents a significant burden for many businesses.</p><p>This legislative change to enable cashback without a purchase will allow merchants to offer this service without being authorised or registered with the FCA. It is only possible now that the UK has left the EU and is a welcome step towards protecting access to cash for the future.</p><p>Treasury Ministers and officials have meetings with a wide variety of organisations in the public and private sectors as part of the process of policy development and delivery.</p><p>Details of ministerial and permanent secretary meetings with external organisations on departmental business are published on a quarterly basis and are available at: https://www.gov.uk/government/collections/hmt-ministers-meetings-hospitality-gifts-and-overseas-travel</p>
answering member constituency Salisbury more like this
answering member printed John Glen more like this
question first answered
less than 2021-04-20T15:12:06.817Zmore like thismore than 2021-04-20T15:12:06.817Z
answering member
4051
label Biography information for John Glen more like this
tabling member
4465
label Biography information for Ronnie Cowan more like this
1307013
registered interest false more like this
date less than 2021-04-12more like thismore than 2021-04-12
answering body
Treasury more like this
answering dept id 14 more like this
answering dept short name Treasury remove filter
answering dept sort name Treasury more like this
hansard heading Customs Intermediaries: Recruitment more like this
house id 1 remove filter
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, how many additional customs agents have been employed by HMRC since February 2020. more like this
tabling member constituency Birmingham, Erdington more like this
tabling member printed
Jack Dromey more like this
uin 178990 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2021-04-20more like thismore than 2021-04-20
answer text <p>The Government does not employ customs agents/customs intermediaries directly, and it does not have a target for numbers of customs agents. Readiness of the customs intermediary sector relates to the capacity to make declarations, rather than numbers of staff employed. This is because the sector is varied and made up of a number of different business models including specific customs brokers, freight forwarders and fast parcel operators; all of which will require different numbers of staff to complete declarations and to provide their services. Many in the sector have innovated and brought in significant IT solutions to automate many processes which has reduced the numbers of staff they require. The Government has helped them to do this by making over £80 million of support available, including flexible grants that can be used for IT and training, as well as recruitment, depending on the needs of the business.</p><p> </p><p>The Government knows the intermediary sector has used this support and increased capacity significantly. The findings of recent Ipsos Mori surveying of the sector (published on GOV.UK: <a href="https://www.gov.uk/government/publications/research-into-the-customs-intermediaries-sector-wave-2-report" target="_blank">https://www.gov.uk/government/publications/research-into-the-customs-intermediaries-sector-wave-2-report</a>) show that customs intermediaries expected to increase their capacity four fold to meet additional demand. In addition, the Government has created an intermediary register on GOV.UK to help traders find an agent. This holds a list of intermediaries that traders could use and shows which are taking on new clients, and the services offered. Over 300 intermediaries have highlighted they are taking on new clients, including those that specialise in smaller traders or movements of goods subject to SPS controls.</p><p> </p><p>The Government continues to monitor the situation closely and engage with the sector to understand the support it needs, keeping measures under review.</p>
answering member constituency Hereford and South Herefordshire more like this
answering member printed Jesse Norman more like this
grouped question UIN 178991 more like this
question first answered
less than 2021-04-20T14:06:50.367Zmore like thismore than 2021-04-20T14:06:50.367Z
answering member
3991
label Biography information for Jesse Norman more like this
tabling member
3913
label Biography information for Jack Dromey more like this
1307014
registered interest false more like this
date less than 2021-04-12more like thismore than 2021-04-12
answering body
Treasury more like this
answering dept id 14 more like this
answering dept short name Treasury remove filter
answering dept sort name Treasury more like this
hansard heading Customs Intermediaries: Recruitment more like this
house id 1 remove filter
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, what comparative assessment he has made of the number of (a) additional HMRC customs agents that are required to manage the new trading rules with the EU under the EU-UK Trade and Cooperation Agreement and (b) those agents required in February 2020. more like this
tabling member constituency Birmingham, Erdington more like this
tabling member printed
Jack Dromey more like this
uin 178991 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2021-04-20more like thismore than 2021-04-20
answer text <p>The Government does not employ customs agents/customs intermediaries directly, and it does not have a target for numbers of customs agents. Readiness of the customs intermediary sector relates to the capacity to make declarations, rather than numbers of staff employed. This is because the sector is varied and made up of a number of different business models including specific customs brokers, freight forwarders and fast parcel operators; all of which will require different numbers of staff to complete declarations and to provide their services. Many in the sector have innovated and brought in significant IT solutions to automate many processes which has reduced the numbers of staff they require. The Government has helped them to do this by making over £80 million of support available, including flexible grants that can be used for IT and training, as well as recruitment, depending on the needs of the business.</p><p> </p><p>The Government knows the intermediary sector has used this support and increased capacity significantly. The findings of recent Ipsos Mori surveying of the sector (published on GOV.UK: <a href="https://www.gov.uk/government/publications/research-into-the-customs-intermediaries-sector-wave-2-report" target="_blank">https://www.gov.uk/government/publications/research-into-the-customs-intermediaries-sector-wave-2-report</a>) show that customs intermediaries expected to increase their capacity four fold to meet additional demand. In addition, the Government has created an intermediary register on GOV.UK to help traders find an agent. This holds a list of intermediaries that traders could use and shows which are taking on new clients, and the services offered. Over 300 intermediaries have highlighted they are taking on new clients, including those that specialise in smaller traders or movements of goods subject to SPS controls.</p><p> </p><p>The Government continues to monitor the situation closely and engage with the sector to understand the support it needs, keeping measures under review.</p>
answering member constituency Hereford and South Herefordshire more like this
answering member printed Jesse Norman more like this
grouped question UIN 178990 more like this
question first answered
less than 2021-04-20T14:06:50.413Zmore like thismore than 2021-04-20T14:06:50.413Z
answering member
3991
label Biography information for Jesse Norman more like this
tabling member
3913
label Biography information for Jack Dromey more like this
1307050
registered interest false more like this
date less than 2021-04-12more like thismore than 2021-04-12
answering body
Treasury more like this
answering dept id 14 more like this
answering dept short name Treasury remove filter
answering dept sort name Treasury more like this
hansard heading Shoes: VAT Zero Rating more like this
house id 1 remove filter
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits of extending the zero VAT rating on children’s shoes to adult shoes in the event that those shoes are sold for children with larger feet. more like this
tabling member constituency Battersea more like this
tabling member printed
Marsha De Cordova more like this
uin 179518 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2021-04-20more like thismore than 2021-04-20
answer text <p>Under the current VAT rules, a zero rate of VAT is applied to footwear designed for children younger than 14. HMRC limit this based on the average size of 13-year-old children using data provided by the British Standards Institution.</p><p> </p><p>The Government keeps all taxes under review, but there are no plans to extend the scope of this relief to adult shoes.</p> more like this
answering member constituency Hereford and South Herefordshire more like this
answering member printed Jesse Norman more like this
question first answered
less than 2021-04-20T14:01:39.92Zmore like thismore than 2021-04-20T14:01:39.92Z
answering member
3991
label Biography information for Jesse Norman more like this
tabling member
4676
label Biography information for Marsha De Cordova more like this
1307056
registered interest false more like this
date less than 2021-04-12more like thismore than 2021-04-12
answering body
Treasury more like this
answering dept id 14 more like this
answering dept short name Treasury remove filter
answering dept sort name Treasury more like this
hansard heading High Rise Flats: Taxation more like this
house id 1 remove filter
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits of making leaseholders of high-rise buildings with unsafe cladding who are required to complete a self-assessment tax return exempt from any taxes due as a result of that assessment. more like this
tabling member constituency Southampton, Itchen more like this
tabling member printed
Royston Smith more like this
uin 179257 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2021-04-20more like thismore than 2021-04-20
answer text <p>The Government is investing over £5 billion in building safety, which will help protect leaseholders from cladding remediation costs in high-rise residential buildings. On 10 February 2021, the Government announced a 5-point plan for investment in building safety, with £3.5 billion earmarked for the removal of unsafe cladding on high-rise residential buildings, as well as a new finance scheme for cladding removal on buildings between 11 and 18 metres where no leaseholder will ever pay more than £50 a month. In addition, the Government has proposed a new ‘Gateway 2’ industry levy and residential property developer tax to ensure developers contribute to costs. These measures will provide certainty to residents and lenders, boosting the housing market and helping to ensure that developers, investors and building owners who have the means make a fair contribution to costs of remediation, without passing on costs to leaseholders.</p><p>No consideration has been made for a self-assessment exemption for leaseholders of high rise buildings with unsafe cladding.</p>
answering member constituency Hereford and South Herefordshire more like this
answering member printed Jesse Norman more like this
question first answered
less than 2021-04-20T15:07:50.737Zmore like thismore than 2021-04-20T15:07:50.737Z
answering member
3991
label Biography information for Jesse Norman more like this
tabling member
4478
label Biography information for Royston Smith more like this
1307093
registered interest false more like this
date less than 2021-04-12more like thismore than 2021-04-12
answering body
Treasury more like this
answering dept id 14 more like this
answering dept short name Treasury remove filter
answering dept sort name Treasury more like this
hansard heading Taxis: Coronavirus more like this
house id 1 remove filter
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, what assessment his Department has made of the potential merits of providing funding to the private hire vehicle sector to help that sector recover from the effects of the national covid-19 lockdown restrictions that began in January 2021. more like this
tabling member constituency Kingston upon Hull West and Hessle more like this
tabling member printed
Emma Hardy more like this
uin 178655 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2021-04-20more like thismore than 2021-04-20
answer text <p>The Government has recognised the challenging times faced by the private hire vehicle sector as a result of Covid-19, and throughout the pandemic, has sought to support businesses and individuals.</p><p> </p><p>The overwhelming majority of taxi and private hire vehicle drivers are self-employed, and therefore may have been able to benefit from the Self-Employment Income Support Scheme (SEISS). At Budget, the Chancellor announced that SEISS will continue until September, with a fourth and fifth grant, to provide certainty to businesses as the economy reopens.</p><p> </p><p>The government will spend over £33bn supporting those in self-employment through the SEISS throughout this crisis, yet it remains to be just one element of a comprehensive package of support. Those ineligible may still be able to access other elements of the support available, including automatic, self-serve time-to-pay arrangements, loans, welfare support, self-isolation support payments and other business support grants.</p>
answering member constituency Saffron Walden more like this
answering member printed Kemi Badenoch more like this
question first answered
less than 2021-04-20T08:25:46.323Zmore like thismore than 2021-04-20T08:25:46.323Z
answering member
4597
label Biography information for Kemi Badenoch more like this
tabling member
4645
label Biography information for Emma Hardy more like this