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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

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

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

1698614

	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	Tourism: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether he has had recent discussions with airports on the potential merits of reinstating tax-free shopping for international visitors.
	tabling member constituency	Inverness, Nairn, Badenoch and Strathspey
	tabling member printed	Drew Hendry
	type	WrittenParliamentaryQuestion
	uin	20341
	answer	answer is ministerial correction date of answer 15/04/2024 answer text <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> </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:</p><p>https://www.gov.uk/government/collections/hmt-ministers-meetings-hospitality-gifts-and-overseas-travel</p><p> </p><p> </p><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> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston grouped question UIN 20342 20343 20344 question first answered 15/04/2024 08:44:58 answering member 4407 label Biography information for Nigel Huddleston
	tabling member	4467 label Biography information for Drew Hendry

1698616

	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	Tourism: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether he has had recent discussions with airports in Scotland on the potential merits of reinstating tax-free shopping for international visitors.
	tabling member constituency	Inverness, Nairn, Badenoch and Strathspey
	tabling member printed	Drew Hendry
	type	WrittenParliamentaryQuestion
	uin	20342
	answer	answer is ministerial correction date of answer 15/04/2024 answer text <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> </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:</p><p>https://www.gov.uk/government/collections/hmt-ministers-meetings-hospitality-gifts-and-overseas-travel</p><p> </p><p> </p><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> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston grouped question UIN 20341 20343 20344 question first answered 15/04/2024 08:44:58 answering member 4407 label Biography information for Nigel Huddleston
	tabling member	4467 label Biography information for Drew Hendry

1698617

	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	Tourism: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether he had discussions with airports on the potential merits of reinstating tax-free shopping for international visitors before the Spring Budget 2024.
	tabling member constituency	Inverness, Nairn, Badenoch and Strathspey
	tabling member printed	Drew Hendry
	type	WrittenParliamentaryQuestion
	uin	20343
	answer	answer is ministerial correction date of answer 15/04/2024 answer text <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> </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:</p><p>https://www.gov.uk/government/collections/hmt-ministers-meetings-hospitality-gifts-and-overseas-travel</p><p> </p><p> </p><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> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston grouped question UIN 20341 20342 20344 question first answered 15/04/2024 08:44:58 answering member 4407 label Biography information for Nigel Huddleston
	tabling member	4467 label Biography information for Drew Hendry

1698618

	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	Tourism: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether he had discussions with airports in Scotland on the potential merits of reinstating tax-free shopping for international visitors before the Spring Budget 2024.
	tabling member constituency	Inverness, Nairn, Badenoch and Strathspey
	tabling member printed	Drew Hendry
	type	WrittenParliamentaryQuestion
	uin	20344
	answer	answer is ministerial correction date of answer 15/04/2024 answer text <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> </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:</p><p>https://www.gov.uk/government/collections/hmt-ministers-meetings-hospitality-gifts-and-overseas-travel</p><p> </p><p> </p><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> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston grouped question UIN 20341 20342 20343 question first answered 15/04/2024 08:44:58 answering member 4407 label Biography information for Nigel Huddleston
	tabling member	4467 label Biography information for Drew Hendry

1698108

	registered interest
	date	22/03/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Tax Avoidance
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, pursuant to the Answer of 21 March 2024 to Question 19192 on Tax Avoidance, whether it is his Department's policy to cease recovery of any liabilities incurred before December 2010 in cases where a taxpayer has not received an update for a period of 12 months or more from the initial date of an open enquiry or assessment.
	tabling member constituency	St Albans
	tabling member printed	Daisy Cooper
	type	WrittenParliamentaryQuestion
	uin	20111
	answer	answer is ministerial correction date of answer 28/03/2024 answer text <p>In the 2019 Independent Loan Charge Review, Lord Morse recommended that the Loan Charge should only apply to loans made on or after 9 December 2010. The Government accepted this recommendation.</p><p> </p><p>Lord Morse was also clear that, for years before this date, where there is an open enquiry or assessment under appeal, HM Revenue and Customs (HMRC) should still have the ability to pursue the tax due under the existing rules. HMRC has proceeded on this basis and it is its policy to collect tax where it has the ability to do so.</p><p> </p><p>As part of its overall compliance processes and its commitment to update taxpayers at least annually, all of these taxpayers should have received correspondence from HMRC in the last 12 months.</p><p> </p><p>When HMRC opens an enquiry, the information sheet provided includes information about a taxpayer’s right to apply to the First Tier Tribunal for the enquiry to be closed. One of the grounds for making such an application is where there has been an excessive delay during which a taxpayer has not received any communication from HMRC.</p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston question first answered 28/03/2024 13:40:28 answering member 4407 label Biography information for Nigel Huddleston
	tabling member	4769 label Biography information for Daisy Cooper

1698136

	registered interest
	date	22/03/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Income Tax: G7
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what the evidential basis is for his Department's tweet of 6 January 2024 that the UK had the lowest effective average personal tax rate in the G7; and what the effective average personal tax rate is in each G7 country.
	tabling member constituency	East Devon
	tabling member printed	Simon Jupp
	type	WrittenParliamentaryQuestion
	uin	20117
	answer	answer is ministerial correction date of answer 27/03/2024 answer text <p>The Government is committed to rewarding hard work through a fair and simple tax system that is also competitive internationally. The Government is taking a responsible approach by delivering tax cuts within the fiscal rules.</p><p>The tweet of 6 January 2024 was based on the most recently published data from the <a href="https://www.oecd-ilibrary.org/sites/8c99fa4d-en/1/3/1/3/index.html?itemId=/content/publication/8c99fa4d-en&amp;_csp_=f4d3c57328afb7f1cbd530cb119213be&amp;itemIGO=oecd&amp;itemContentType=book" target="_blank">OECD’s Taxing Wages 2023</a> publication. This shows the total personal tax liability divided by salary for a single employed individual with no children on average earnings for Germany (37.4%), Italy (28.8%), France (27.7%), Canada (25.6%), the US (24.8%) and Japan (22.3%). Following the 2p NICs cut made at Autumn Statement, the effective personal tax rate for an employee on £44,300 (the OECD’s figure for UK average earnings) reduced from 23.6% to 21.5%, which would be the lowest rate in the G7, according to the latest available OECD data. This has fallen to 20.1% following the further 2p NICs cut made at Spring Budget.</p><p> </p><p> </p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston question first answered 27/03/2024 15:49:37 answering member 4407 label Biography information for Nigel Huddleston
	tabling member	4862 label Biography information for Simon Jupp

1698139

	registered interest
	date	22/03/2024
	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 potential impact of charging VAT on (a) academic and (b) other educational audiobooks on access to education for people with (i) dyslexia, (ii) sight loss and (iii) impairment who cannot hold books.
	tabling member constituency	Hemel Hempstead
	tabling member printed	Sir Mike Penning
	type	WrittenParliamentaryQuestion
	uin	20033
	answer	answer is ministerial correction date of answer 28/03/2024 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> </p><p>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 actually benefit consumers, including those with disabilities.</p><p> </p><p>Given this, 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 grouped question UIN 20034 question first answered 28/03/2024 13:38:55 answering member 4407 label Biography information for Nigel Huddleston
	tabling member	1528 label Biography information for Sir Mike Penning