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1312962

registered interest
date	11/05/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	UK Trade with EU: Customs
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor o the Exchequer, what assessment she has made of the potential effect on consumers of increases to custom charges on products sent between the EU and the UK.
tabling member constituency	South Leicestershire
tabling member printed	Alberto Costa
uin	313
answer	answer is ministerial correction date of answer 19/05/2021 answer text The UK-EU Trade and Cooperation Agreement seeks to reduce the costs for traders of customs processes introduced following the end of the transition period with the EU. It supports efficient customs arrangements and ensures that goods originating in the EU or UK are not subject to tariffs. For goods that do not meet requirements of the rules of origin, tariffs still apply. Products sent between the EU to the UK may also be liable for other charges such as excise duty and import VAT. The extent to which any of these charges and impacts feed through to consumer prices is based on a range of factors including individual business decisions. answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 19/05/2021 14:10:09 answering member 3991 label Biography information for Jesse Norman
tabling member	4439 label Biography information for Alberto Costa

1313036

registered interest
date	11/05/2021
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, for what reason HMRC did not reject tax returns where loan charge schemes were listed in the most recent period for which data is available.
tabling member constituency	South Northamptonshire
tabling member printed	Andrea Leadsom
uin	229
answer	answer is ministerial correction date of answer 17/05/2021 answer text <p>HMRC cannot reject Self-Assessment tax returns on the basis of information contained within the returns, including information relating to the Loan Charge or disguised remuneration schemes. Self-Assessment is a process now, check later regime. A Self-Assessment tax return would only be rejected if it fails to satisfy the filing requirements to constitute a statutory return. The Self-Assessment regime also gives HMRC the powers to open an enquiry into a return up to the end of a period of 12 months if the return was filed on or before the statutory filing date.</p><p> </p><p>HMRC have also recently provided guidance on GOV.UK for taxpayers following the outcome of the independent Loan Charge Review which includes information for those taxpayers who have filed or are yet to file their 2018-19 Self-Assessment tax return: <a href="https://www.gov.uk/government/publications/disguised-remuneration-independent-loan-charge-review/guidance" target="_blank">https://www.gov.uk/government/publications/disguised-remuneration-independent-loan-charge-review/guidance</a>.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 17/05/2021 12:09:51 answering member 3991 label Biography information for Jesse Norman
tabling member	4117 label Biography information for Andrea Leadsom

1313160

registered interest
date	11/05/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Tax Avoidance: Prosecutions
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many (a) promoters and (b) operators of schemes now subject to the Loan Charge have been prosecuted.
tabling member constituency	Tatton
tabling member printed	Esther McVey
uin	227
answer	answer is ministerial correction date of answer 19/05/2021 answer text <p>I refer the Right Honourable Member to the answer given on 29 April 2021 to UIN 187240.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 19/05/2021 14:05:30 answering member 3991 label Biography information for Jesse Norman
tabling member	4084 label Biography information for Esther McVey

1313308

registered interest
date	11/05/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Stamp Duty Land Tax: Fraud
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many investigations into land tax fraud his Department has conducted in each of the last five years.
tabling member constituency	North Durham
tabling member printed	Mr Kevan Jones
uin	77
answer	answer is ministerial correction date of answer 19/05/2021 answer text <p>Over the last five years HMRC have undertaken interventions into land tax fraud that have closed 1121 risks and generated £1.563 billion of yield.</p><p> </p><p>HMRC’s statutory duty of taxpayer confidentiality prevent them from commenting on the specifics of any case.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 78 question first answered 19/05/2021 14:02:52 answering member 3991 label Biography information for Jesse Norman
tabling member	1438 label Biography information for Mr Kevan Jones

1313329

registered interest
date	11/05/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Tax Avoidance: Prosecutions
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many promoters and operators of disguised remuneration schemes now subject to the Loan Charge have been prosecuted for promoting and operating those schemes to date.
tabling member constituency	Romford
tabling member printed	Andrew Rosindell
uin	101
answer	answer is ministerial correction date of answer 19/05/2021 answer text <p>I refer the Honourable Member to the answer given on 29 April 2021 to UIN 187240.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 19/05/2021 14:14:16 answering member 3991 label Biography information for Jesse Norman
tabling member	1447 label Biography information for Andrew Rosindell

1312972

registered interest
date	11/05/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Business Rates: Coronavirus
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he we will meet with the Federation of Wholesale Distributors to discuss developing a business rates support system for businesses affected by the covid-19 outbreak outside the retail, hospitality and leisure sectors.
tabling member constituency	Rutherglen and Hamilton West
tabling member printed	Margaret Ferrier
uin	274
answer	answer is ministerial correction date of answer 19/05/2021 answer text <p>The government has announced a £1.5 billion pot of additional business rates relief for businesses affected by the COVID-19 pandemic that have not otherwise been eligible for existing reliefs. The statement by the Minister of State for Regional Growth and Local Government of 25 March 2021 explained the relief will be allocated to English local authorities based on the stock of properties in the area and the sector-specific economic impacts of COVID-19.</p><p> </p><p>The devolved administrations will receive an additional £285 million through the Barnett formula as a result of this relief announcement. Wales will receive £90 million, Scotland £145 million and Northern Ireland £50 million. Business rates are devolved in Scotland and are therefore a matter for the Scottish Government.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 272 273 275 question first answered 19/05/2021 13:21:42 answering member 3991 label Biography information for Jesse Norman
tabling member	4386 label Biography information for Margaret Ferrier

1313310

registered interest
date	11/05/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Housing: Fire Prevention
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 merits of introducing a VAT exemption for building materials used in remediation works on buildings identified as having fire safety defects; and if he will make a statement.
tabling member constituency	Harrow West
tabling member printed	Gareth Thomas
uin	49
answer	answer is ministerial correction date of answer 19/05/2021 answer text <p>Under the current VAT rules, replacement cladding may qualify for a zero rate when the replacement cladding forms part of the original construction and the person requesting the replacement cladding is either the owner, developer or contractor during the original construction works. Otherwise, remediation work falls under repair and maintenance and attracts the standard rate of VAT.</p><p> </p><p>The Government announced on 10 February 2021 that it would fully fund the cost of replacing unsafe cladding for all leaseholders in residential buildings 18 metres and over in England. It was also announced that for low rise buildings between 11 metres and 18 metres, with a lower risk to safety, there will be new protection from the costs of cladding removal.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 19/05/2021 13:34:18 answering member 3991 label Biography information for Jesse Norman
tabling member	177 label Biography information for Gareth Thomas

1313333

registered interest
date	11/05/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Multinational Companies: Tax Avoidance
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will make it his policy to require Parliamentary approval prior to the UK ratifying or acceding to any agreement under Pillar 2 of the Organisation for Economic Co-operation and Development's Base Erosion and Profit Shifting (BEPS) framework.
tabling member constituency	Romford
tabling member printed	Andrew Rosindell
uin	104
answer	answer is ministerial correction date of answer 19/05/2021 answer text <p>It is a UK priority to reach a comprehensive two-pillar solution addressing the tax challenges of digitalisation.</p><p> </p><p>The details of a final agreement, including on the exact framework for implementation, are still subject to international negotiation.</p><p> </p><p>If a political agreement is reached and both pillars are implemented in the UK, they would be subject to standard tax policymaking process.</p><p> </p><p>As per that process, significant tax measures are legislated for in parliament, with their impacts formally assessed through the OBR forecast process.</p><p> </p><p>This will include legislation in the relevant Finance Bill, with impacts set out in a Tax Information and Impact Note upon the introduction of the legislation.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 103 105 question first answered 19/05/2021 14:00:27 answering member 3991 label Biography information for Jesse Norman
tabling member	1447 label Biography information for Andrew Rosindell

1313449

registered interest
date	11/05/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	High Income Child Benefit Tax Charge
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will review the High Income Child Benefit Tax Charge to remove the disparity between a household with two individual incomes of £49,000 that receives full child benefit entitlement and a single parent household income of £50,000 that is required to pay the High Income Child Benefit Tax Charge.
tabling member constituency	Belfast South
tabling member printed	Claire Hanna
uin	521
answer	answer is ministerial correction date of answer 17/05/2021 answer text <p>The Government introduced the High Income Child Benefit Charge (HICBC) from January 2013 to ensure that support for families is targeted at those who need it most. The tax charge applies to anyone with an individual income over £50,000 who claims Child Benefit, or whose partner claims it.</p><p> </p><p>HICBC is calculated on an individual rather than a household basis, in line with other income tax policy. Basing HICBC on household incomes would mean finding out the incomes of everyone in each of the 7.8 million households currently registered for Child Benefit. This would effectively introduce a new means test, which would be costly to administer and create burdens on the majority of families who receive Child Benefit.</p><p> </p><p>The Government has no current plans to review HICBC but as with all elements of tax policy, keeps this under review as part of the annual Budget process.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 17/05/2021 11:50:23 answering member 3991 label Biography information for Jesse Norman
tabling member	4827 label Biography information for Claire Hanna

1313313

registered interest
date	11/05/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Landfill Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what (a) methodology and (b) evidence HMRC used to estimate the alleged landfill tax fraud at £78 million prior to its raid on Niramax's offices in September 2015.
tabling member constituency	North Durham
tabling member printed	Mr Kevan Jones
uin	78
answer	answer is ministerial correction date of answer 19/05/2021 answer text <p>Over the last five years HMRC have undertaken interventions into land tax fraud that have closed 1121 risks and generated £1.563 billion of yield.</p><p> </p><p>HMRC’s statutory duty of taxpayer confidentiality prevent them from commenting on the specifics of any case.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 77 question first answered 19/05/2021 14:02:52 answering member 3991 label Biography information for Jesse Norman
tabling member	1438 label Biography information for Mr Kevan Jones