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1458925

	registered interest
	date	20/04/2022
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Self-employment Income Support Scheme
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what plans he has to support self-employed workers facing (a) financial hardship or (b) bankruptcy due to tax repayments on SEISS grants.
	tabling member constituency	Coventry South
	tabling member printed	Zarah Sultana
	type	WrittenParliamentaryQuestion
	uin	156604
	answer	answer is ministerial correction date of answer 25/04/2022 answer text <p>The Government has supported UK households throughout the pandemic with nearly £400 billion of COVID support, including through the Self-Employment Income Support Scheme (SEISS) which provided over £28 billion in grants to 2.9 million individuals.</p><p> </p><p>The SEISS was designed to support those whose income had dropped temporarily due to COVID-19. Like self-employed income, SEISS grants are subject to Income Tax and self-employed National Insurance contributions at the recipient’s rate of Income Tax in the year the grant was received. This was set out by the Chancellor when announcing the scheme in March 2020, and in subsequent SEISS guidance throughout the scheme’s lifetime.</p><p> </p><p>The Government does not think it is right to allow SEISS recipients to alter the rate of tax paid on that income over time. This is to ensure fairness for recipients of support across various schemes and for the taxpayers who are funding the schemes.</p><p> </p><p>The Government has implemented an unprecedented package of support for taxpayers struggling with paying tax liabilities. HMRC has scaled up its longstanding Time to Pay policy, which allows any business or individual in temporary financial difficulty to schedule their tax debts into affordable, sustainable, and tailored instalment arrangements.</p><p> </p><p>Anyone experiencing difficulties paying their tax bill can discuss payment options with HMRC, who are committed to supporting taxpayers through difficult times and will agree a Time to Pay arrangement wherever possible. There are further details available on GOV.UK.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 25/04/2022 16:38:34 answering member 4517 label Biography information for Lucy Frazer
	tabling member	4786 label Biography information for Zarah Sultana

1458773

	registered interest
	date	20/04/2022
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Holiday Accommodation: Taxation
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what assessment of the potential merits of applying additional taxation to short-term holiday lets; and what options he has considered as part of that assessment.
	tabling member constituency	York Central
	tabling member printed	Rachael Maskell
	type	WrittenParliamentaryQuestion
	uin	156526
	answer	answer is ministerial correction date of answer 27/04/2022 answer text <p>The Government announced on 14 January 2022 that it is closing a tax loophole which allowed owners of second homes to claim that their often-empty properties were holiday lets, so that they received Small Business Rates Relief instead of paying Council Tax.</p><p> </p><p>The new, fairer rules mean that from April 2023 second homeowners will have to prove holiday lets are being rented out for a minimum of 70 days a year and are available to let for a minimum of 140 days a year to access Small Business Rates Relief.</p><p> </p><p>All tax policy remains under review, however, it would not be appropriate to comment on the likelihood of future tax changes outside of fiscal events.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 27/04/2022 14:22:28 answering member 4517 label Biography information for Lucy Frazer
	tabling member	4471 label Biography information for Rachael Maskell

1458765

	registered interest
	date	20/04/2022
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Revenue and Customs: Newcastle upon Tyne
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, who owns the freehold for the Benton Park View site in Newcastle upon Tyne that is used by HMRC.
	tabling member constituency	Newcastle upon Tyne East
	tabling member printed	Mr Nicholas Brown
	type	WrittenParliamentaryQuestion
	uin	156389
	answer	answer is ministerial correction date of answer 25/04/2022 answer text <p>Newcastle Estates Partnership, part of the Semperian Group, own the freehold for the Benton Park View site in Newcastle upon Tyne.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 25/04/2022 16:38:12 answering member 4517 label Biography information for Lucy Frazer
	tabling member	523 label Biography information for Mr Nicholas Brown

1458736

	registered interest
	date	20/04/2022
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Airports: PAYE
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether HMRC have withdrawn personal statement PAYE validation services for airport staff awaiting security clearance.
	tabling member constituency	Sheffield, Heeley
	tabling member printed	Louise Haigh
	type	WrittenParliamentaryQuestion
	uin	156539
	answer	answer is ministerial correction date of answer 27/04/2022 answer text HMRC has not withdrawn any such services and continues to make employment history available to any employee. This can be found through the HMRC app: <a href="https://www.gov.uk/government/publications/the-official-hmrc-app/the-free-hmrc-app" target="_blank">https://www.gov.uk/government/publications/the-official-hmrc-app/the-free-hmrc-app</a> and the employee’s digital Personal Tax Account: <a href="https://www.gov.uk/personal-tax-account" target="_blank">https://www.gov.uk/personal-tax-account</a>. There are also arrangements in place to support those unable to access their digital tax account. HMRC would be happy to investigate any specific claims where it appears that such services have been withdrawn. answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 27/04/2022 15:35:57 answering member 4517 label Biography information for Lucy Frazer
	tabling member	4473 label Biography information for Louise Haigh

1458917

	registered interest
	date	20/04/2022
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Taxation: Russia
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether he has plans to remove non-domiciled tax status for Russians with close links to President Putin.
	tabling member constituency	Edinburgh West
	tabling member printed	Christine Jardine
	type	WrittenParliamentaryQuestion
	uin	156571
	answer	answer is ministerial correction date of answer 26/04/2022 answer text <p>As with all aspects of the tax system, the Government keeps policy surrounding tax residence under review as part of the Budget process.</p><p><strong> </strong></p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 26/04/2022 15:36:04 answering member 4517 label Biography information for Lucy Frazer
	tabling member	4634 label Biography information for Christine Jardine

1459004

	registered interest
	date	20/04/2022
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Research: Tax Allowances
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, with reference to the statement on page 31 of the Spring Statement that the definition of R&D for tax reliefs will be expanded by clarifying that pure mathematics is a qualifying cost and that the Government will legislate so that expenditure on overseas R&D activities can still qualify, what assessment has been made of the financial implications of that matter; and what the rationale was for that decision.
	tabling member constituency	Newcastle upon Tyne Central
	tabling member printed	Chi Onwurah
	type	WrittenParliamentaryQuestion
	uin	156449
	answer	answer is ministerial correction date of answer 25/04/2022 answer text <p>The Government recognises that pure mathematics research underpins wider R&amp;D expenditure. It is therefore right that expenditure on mathematical research should be considered as qualifying expenditure for tax reliefs. This reform will support sectors where the UK has a comparative advantage such as AI, quantum computing, and robotics, while also supporting sectors such as manufacturing and design. The Government believes this reform will have negligible effects on the public finances.</p><p> </p><p>There has been a rise in claims for tax credits in recent years, but these have not doubled in the period between 2018-19 and 2019-20. In 2019-20, 82,950 companies submitted claims, of which 9,675 were for R&amp;D expenditure credit (RDEC) and 76,225 were for the small or medium-sized enterprise (SME) scheme. This compared to 71,760 claims in the previous year, of which 8,725 were for RDEC and 65,480 were for the SME scheme. Regional analysis into the location of where the R&amp;D takes place does not exist, as only the locations of companies’ registered offices are recorded.</p><p> </p><p>The Government is currently undertaking a review of R&amp;D tax reliefs, to ensure the UK remains a competitive location for cutting edge research, that the reliefs continue to be fit for purpose, and that taxpayer money is effectively targeted. The review is also considering reasons for why the cost of support for both schemes has increased substantially in recent years. As announced at Spring Statement 2022, the Government will consider further reforms ahead of the Autumn.</p><p> </p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer grouped question UIN 156450 question first answered 25/04/2022 16:47:30 answering member 4517 label Biography information for Lucy Frazer
	tabling member	4124 label Biography information for Chi Onwurah

1459005

	registered interest
	date	20/04/2022
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Research: Tax Allowances
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what assessment his Department has made of the factors that contributed to the doubling of R&D tax credit claims in 2019-2020 when compared to 2018-2019; and in which regions that increase occurred.
	tabling member constituency	Newcastle upon Tyne Central
	tabling member printed	Chi Onwurah
	type	WrittenParliamentaryQuestion
	uin	156450
	answer	answer is ministerial correction date of answer 25/04/2022 answer text <p>The Government recognises that pure mathematics research underpins wider R&amp;D expenditure. It is therefore right that expenditure on mathematical research should be considered as qualifying expenditure for tax reliefs. This reform will support sectors where the UK has a comparative advantage such as AI, quantum computing, and robotics, while also supporting sectors such as manufacturing and design. The Government believes this reform will have negligible effects on the public finances.</p><p> </p><p>There has been a rise in claims for tax credits in recent years, but these have not doubled in the period between 2018-19 and 2019-20. In 2019-20, 82,950 companies submitted claims, of which 9,675 were for R&amp;D expenditure credit (RDEC) and 76,225 were for the small or medium-sized enterprise (SME) scheme. This compared to 71,760 claims in the previous year, of which 8,725 were for RDEC and 65,480 were for the SME scheme. Regional analysis into the location of where the R&amp;D takes place does not exist, as only the locations of companies’ registered offices are recorded.</p><p> </p><p>The Government is currently undertaking a review of R&amp;D tax reliefs, to ensure the UK remains a competitive location for cutting edge research, that the reliefs continue to be fit for purpose, and that taxpayer money is effectively targeted. The review is also considering reasons for why the cost of support for both schemes has increased substantially in recent years. As announced at Spring Statement 2022, the Government will consider further reforms ahead of the Autumn.</p><p> </p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer grouped question UIN 156449 question first answered 25/04/2022 16:47:30 answering member 4517 label Biography information for Lucy Frazer
	tabling member	4124 label Biography information for Chi Onwurah

1458740

	registered interest
	date	20/04/2022
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Taxation: Domicil
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what steps he took to avoid a conflict of interests when considering changes to tax rules for non-domiciled residents.
	tabling member constituency	Erith and Thamesmead
	tabling member printed	Abena Oppong-Asare
	type	WrittenParliamentaryQuestion
	uin	156621
	answer	answer is ministerial correction date of answer 25/04/2022 answer text <p>The Ministerial Code sets out the process by which Ministers should declare their interests, and take advice from their Permanent Secretary and the Independent Adviser on Ministers' Interests about any action that may be needed to avoid a conflict or the perception of a conflict.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 25/04/2022 16:44:38 answering member 4517 label Biography information for Lucy Frazer
	tabling member	4820 label Biography information for Abena Oppong-Asare

1458940

	registered interest
	date	20/04/2022
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Health and Social Care Levy: Publicity
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what discussions (a) he or (b) other Ministers in his Department have had with HMRC about the advice issued to employers to add the message, 1.25 per cent uplift in NICs funds NHS, health & social care, to payslips in relation to the increase in national insurance.
	tabling member constituency	Erith and Thamesmead
	tabling member printed	Abena Oppong-Asare
	type	WrittenParliamentaryQuestion
	uin	156622
	answer	answer is ministerial correction date of answer 25/04/2022 answer text <p>The Health and Social Care Levy (HSCL) was developed in partnership with HM Treasury, Ministers, and HMRC. The Chancellor of the Exchequer announced the policy on 7 September 2021 and the HSCL was legislated for via the HSCL Act 2021.</p><p> </p><p>HMRC is responsible for the administration and successful delivery of tax policy set by the Government. As part of this function, HMRC have issued guidance to employers to include factual messaging on payslips in 2022-23 to highlight the temporary change in NICs rates before the new Levy begins in 2023-24; however, this is not mandatory.</p><p> </p><p>From April 2023, the HSCL will be a separate tax and will be itemised as a separate deduction on payslips.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 25/04/2022 16:45:46 answering member 4517 label Biography information for Lucy Frazer
	tabling member	4820 label Biography information for Abena Oppong-Asare

1458941

	registered interest
	date	20/04/2022
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Health and Social Care Levy
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether he approved the HMRC guidance, Prepare for the Health and Social Care Levy, issued on 31 January 2022 and last updated on 7 February 2022.
	tabling member constituency	Erith and Thamesmead
	tabling member printed	Abena Oppong-Asare
	type	WrittenParliamentaryQuestion
	uin	156623
	answer	answer is ministerial correction date of answer 25/04/2022 answer text HMRC work in partnership with HM Treasury and Ministers on developing and delivering policy, including in connection with the implementation of the temporary increase to certain National Insurance Contributions rates rise for 2022-23 from April 2022.<p> </p><p>HMRC regularly publishes operational guidance on all manner of Income Tax and National Insurance changes to relay the detail of how a given policy is intended to operate for staff and the general public. Minsters are not involved in the sign off of operational guidance, but there is a stringent process in place to quality assure all published guidance.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 25/04/2022 16:44:10 answering member 4517 label Biography information for Lucy Frazer
	tabling member	4820 label Biography information for Abena Oppong-Asare