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1699996

	registered interest
	date	12/04/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Arts: Tax Allowances
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether his Department has made an (a) assessment of the impact on the economy and (b) estimate of the number of recipients of (i) audio-visual (A) tax relief and (B) expenditure credit, (ii) museums and gallery exhibition tax relief and (iii) theatres and orchestras tax relief since 2010.
	tabling member constituency	Folkestone and Hythe
	tabling member printed	Damian Collins
	type	WrittenParliamentaryQuestion
	uin	20980
	answer	answer is ministerial correction date of answer 17/04/2024 answer text <p>a)<strong> </strong>An evaluation of the creative industry tax reliefs covering Film Tax Relief, High-end Television Tax Relief, Animation Tax Relief and Children’s Television Tax Relief was published in 2022: <a href="https://www.gov.uk/government/publications/creative-industry-tax-reliefs-evaluation" target="_blank">https://www.gov.uk/government/publications/creative-industry-tax-reliefs-evaluation</a></p><p> </p><p>An evaluation of the video games tax relief was published in 2017: <a href="https://www.gov.uk/government/publications/video-game-tax-relief-evaluation" target="_blank">https://www.gov.uk/government/publications/video-game-tax-relief-evaluation</a></p><p> </p><p>A qualitative evaluation capturing the wider impacts of the Museums and Galleries relief was conducted in 2020: <a href="https://www.gov.uk/government/publications/tax-relief-for-museums-and-galleries-qualitative-research" target="_blank">https://www.gov.uk/government/publications/tax-relief-for-museums-and-galleries-qualitative-research</a></p><p> </p><p>The government keeps the tax system under review.</p><p> </p><p>b) The number of recipients of the creative industry tax reliefs is published in HMRC’s Creative Industries Statistics: <a href="https://www.gov.uk/government/statistics/creative-industries-statistics-august-2023" target="_blank">https://www.gov.uk/government/statistics/creative-industries-statistics-august-2023</a></p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston question first answered 17/04/2024 14:02:35 answering member 4407 label Biography information for Nigel Huddleston
	tabling member	3986 label Biography information for Damian Collins

1700074

	registered interest
	date	12/04/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Shares: Stamp Duties
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, Approximately, how much stamp duty was paid on the purchase of UK-based shares in each of the last two financial years.
	tabling member constituency	East Londonderry
	tabling member printed	Mr Gregory Campbell
	type	WrittenParliamentaryQuestion
	uin	20906
	answer	answer is ministerial correction date of answer 17/04/2024 answer text <p>HM Revenue &amp; Customs do not hold the information on the amount of stamp duty paid on the purchase of shares solely based in the UK.</p><p> </p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston question first answered 17/04/2024 14:04:02 answering member 4407 label Biography information for Nigel Huddleston
	tabling member	1409 label Biography information for Mr Gregory Campbell

1700472

	registered interest
	date	12/04/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Police: Scotland
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether his Department has received representations from (a) the Scottish Government, (b) local authorities in Scotland, (c) Police Scotland and (d) the Scottish Police Authority on the potential impact of tax rules in relation to employer-provided accommodation on police officers working in (i) rural and (ii) remote areas in Scotland.
	tabling member constituency	East Lothian
	tabling member printed	Kenny MacAskill
	type	WrittenParliamentaryQuestion
	uin	21359
	answer	answer is ministerial correction date of answer 17/04/2024 answer text <p>Accommodation can be exempted from tax, providing it meets certain conditions which are set out in HMRC guidance. These rules apply to the whole of the UK and are consistent across different employers. This ensures the UK tax system is simple, easy to understand, and limits the risk of abuse.</p><p> </p><p>The government has no plans to make changes to the tax rules or guidance in this area, but does keep all taxes under review.</p><p> </p><p>The government recognises the critical role police officers play in our communities. However, policing and housing are devolved to the Scottish Parliament and the provision of broader support in these areas, beyond tax relief, is therefore a matter for the Scottish Government.</p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston question first answered 17/04/2024 14:00:21 answering member 4407 label Biography information for Nigel Huddleston
	tabling member	4772 label Biography information for Kenny MacAskill

1698873

	registered interest
	date	26/03/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Tourism: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what assessment he has made of the potential impact of re-introducing tax-free shopping for international visitors on retail businesses.
	tabling member constituency	Romford
	tabling member printed	Andrew Rosindell
	type	WrittenParliamentaryQuestion
	uin	20557
	answer	answer is ministerial correction date of answer 17/04/2024 answer text <p>The government published its next steps on tax-free shopping in the Spring Budget 2024 which is available here: https://www.gov.uk/government/publications/spring-budget-2024/spring-budget-2024-html.</p><p> </p><p>The OBR published a review of the original 2020 costing of the withdrawal of tax-free shopping in the Economic and Fiscal Outlook on 6 March, with a follow up supplementary document published on 11 March, which is available here: https://obr.uk/docs/dlm_uploads/VAT-RES-costing-review.pdf.</p><p>The government welcomes further submissions in response to the OBR’s findings.</p><p><strong> </strong></p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston question first answered 17/04/2024 08:53:46 answering member 4407 label Biography information for Nigel Huddleston
	tabling member	1447 label Biography information for Andrew Rosindell

1698886

	registered interest
	date	26/03/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	National Insurance Contributions: State Retirement Pensions
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, pursuant to the Answer of 14 March 2024 to Question 17582 on National Insurance Contributions: State Retirement Pensions, whether his Department has made an assessment of the potential impact of abolishing, rather than reducing, national insurance contributions on state pension entitlements.
	tabling member constituency	Leicester West
	tabling member printed	Liz Kendall
	type	WrittenParliamentaryQuestion
	uin	20605
	answer	answer is ministerial correction date of answer 15/04/2024 answer text <p>Cutting NICs rates does not affect anyone’s entitlement to the State Pension or contributory benefits.</p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston question first answered 15/04/2024 08:29:45 answering member 4407 label Biography information for Nigel Huddleston
	tabling member	4026 label Biography information for Liz Kendall

1699069

	registered interest
	date	26/03/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Housing: Valuation
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, with reference to the Answers of 23 October 2006, Official Report, column 1679WA and 8 October 2007, Official Report, column 227W, and pursuant to the Answer of 12 March 2024 to Question 16860 on Housing: Valuation, whether the Valuation Office Agency uses locality adjustment factors to calibrate the automated valuation model for multiple regression analysis; and how many localities the Valuation Office Agency has created for the model.
	tabling member constituency	Sedgefield
	tabling member printed	Paul Howell
	type	WrittenParliamentaryQuestion
	uin	20809
	answer	answer is ministerial correction date of answer 15/04/2024 answer text <p>The Valuation Office Agency’s Automated Valuation Model (AVM) methodology for Wales has been updated substantially since the cancelled 2007 English revaluation. The new AVM uses spatial modelling techniques of which location is a key element. The spatial model estimates a continuous field of location factors (which are influenced by various aspects such as transport links, crime rates, quality of nearby schools) rather than the discrete localities.</p><p> </p><p>I would observe that this is a policy proposed by the Welsh Government, and does not represent the policy position of the UK Government in England.</p><p> </p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston question first answered 15/04/2024 08:53:21 answering member 4407 label Biography information for Nigel Huddleston
	tabling member	4830 label Biography information for Paul Howell

1698316

	registered interest
	date	25/03/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Audiobooks: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, if he will make an assessment of the compatibility of the (a) Government’s policy on charging VAT on audiobooks and (b) provisions of the Equality Act 2010 on people (i) with dyslexia, (ii) with sight loss or impairment and (iii) who are unable to hold books.
	tabling member constituency	Hemel Hempstead
	tabling member printed	Sir Mike Penning
	type	WrittenParliamentaryQuestion
	uin	20227
	answer	answer is ministerial correction date of answer 16/04/2024 answer text <p>The Government is committed to supporting those with disabilities who may struggle to access physical books and therefore rely more heavily on audiobooks. In line with its statutory obligations under the Equality Act, the Government carefully considers the impact of VAT policy on those with disabilities</p><p><br>However, there is never any guarantee that any VAT cut is passed onto consumers. It is therefore not clear that cutting the VAT on audiobooks would benefit consumers, including those with disabilities. <br> <br>The government does not currently have any plans to change the VAT treatment of audiobooks.</p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston question first answered 16/04/2024 10:48:53 answering member 4407 label Biography information for Nigel Huddleston
	tabling member	1528 label Biography information for Sir Mike Penning

1698419

	registered interest
	date	25/03/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Tax Avoidance: Bankruptcy
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what recent estimate his Department has made of the number of people who will become bankrupt as a result of the (a) loan charge and (b) associated activity.
	tabling member constituency	Romford
	tabling member printed	Andrew Rosindell
	type	WrittenParliamentaryQuestion
	uin	20209
	answer	answer is ministerial correction date of answer 15/04/2024 answer text <p>HM Revenue and Customs (HMRC) only ever considers insolvency as a last resort. Anyone who is worried about being able to pay what they owe should contact HMRC, who may be able to agree an instalment arrangement based on the individual’s financial circumstances. There is no maximum length for these arrangements.</p><p> </p><p>Where people are facing insolvency, HMRC is not always the only creditor. Some individuals 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. To date, HMRC has not initiated insolvency proceedings against any taxpayer solely for a Loan Charge debt.</p><p> </p><p>As set out in the answer to <a href="https://questions-statements.parliament.uk/written-questions/detail/2024-03-05/17136" target="_blank">PQ 17136</a>, since 2022, HMRC has issued around 2,700 decisions under s.684(7A)(b) of the Income Tax (Earnings and Pensions) Act 2003 to disguised remuneration scheme users.</p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston grouped question UIN 20210 question first answered 15/04/2024 08:47:54 answering member 4407 label Biography information for Nigel Huddleston
	tabling member	1447 label Biography information for Andrew Rosindell

1698420

	registered interest
	date	25/03/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Tax Avoidance: Bankruptcy
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how many people have been issued section 684 notices by HMRC in relation to disguised remuneration schemes in the last 12 months.
	tabling member constituency	Romford
	tabling member printed	Andrew Rosindell
	type	WrittenParliamentaryQuestion
	uin	20210
	answer	answer is ministerial correction date of answer 15/04/2024 answer text <p>HM Revenue and Customs (HMRC) only ever considers insolvency as a last resort. Anyone who is worried about being able to pay what they owe should contact HMRC, who may be able to agree an instalment arrangement based on the individual’s financial circumstances. There is no maximum length for these arrangements.</p><p> </p><p>Where people are facing insolvency, HMRC is not always the only creditor. Some individuals 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. To date, HMRC has not initiated insolvency proceedings against any taxpayer solely for a Loan Charge debt.</p><p> </p><p>As set out in the answer to <a href="https://questions-statements.parliament.uk/written-questions/detail/2024-03-05/17136" target="_blank">PQ 17136</a>, since 2022, HMRC has issued around 2,700 decisions under s.684(7A)(b) of the Income Tax (Earnings and Pensions) Act 2003 to disguised remuneration scheme users.</p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston grouped question UIN 20209 question first answered 15/04/2024 08:47:54 answering member 4407 label Biography information for Nigel Huddleston
	tabling member	1447 label Biography information for Andrew Rosindell

1698548

	registered interest
	date	25/03/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Oil: Imports
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether any oil being imported to the UK has been (a) rejected and (b) turned away on the basis that it originated in Russia.
	tabling member constituency	East Lothian
	tabling member printed	Kenny MacAskill
	type	WrittenParliamentaryQuestion
	uin	20433
	answer	answer is ministerial correction date of answer 15/04/2024 answer text <p>The Government announced measures against the import of oil of Russian origin or originating in Russia on 21 July 2022. Since that date, HMRC has implemented border controls so that if such consignments were declared onto the Customs Declaration Service, then HMRC would take appropriate enforcement action.</p><p> </p><p>HMRC has a range of enforcement options available such as education, warning letters, issuing compound settlements, seizures / disruptions and in the most serious of cases, referral to the Crown Prosecution Service for consideration for prosecution.</p><p><br></p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston question first answered 15/04/2024 08:31:28 answering member 4407 label Biography information for Nigel Huddleston
	tabling member	4772 label Biography information for Kenny MacAskill