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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

1343133

registered interest
date	01/07/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Coronavirus: Screening
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, for what reason VAT is payable on PCR tests; and if he will make a statement.
tabling member constituency	Warrington North
tabling member printed	Charlotte Nichols
uin	25972
answer	answer is ministerial correction date of answer 09/07/2021 answer text <p>VAT is a broad-based tax on consumption and the standard rate of 20 per cent normally applies to most goods and services, including PCR tests. Medical testing, where it is administered by registered health professionals, is exempt from VAT. The Government also continues to offer free COVID-19 testing for those with COVID-19 symptoms.</p><p> </p><p>Testing individuals after they arrive in the UK is an important tool to help the Government protect the public from the risk posed by imported cases of COVID-19 and to identify variants of concern. The Government recognises that the cost of PCR tests can be high, which is why it is working with the travel industry and private testing providers to see how costs can be reduced while ensuring that travel remains as safe as possible.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 09/07/2021 12:44:22 answering member 3991 label Biography information for Jesse Norman
tabling member	4799 label Biography information for Charlotte Nichols

1331496

registered interest
date	09/06/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Corporation Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, for what reason he agreed to a global corporation tax rate of 15 per cent rather than 21 per cent as first proposed.
tabling member constituency	Warrington North
tabling member printed	Charlotte Nichols
uin	13238
answer	answer is ministerial correction date of answer 18/06/2021 answer text <p>The Government is delighted that the G7 has come together to back the proposals developed by the OECD to reform the international tax framework.</p><p>Reaching final agreement on a two-pillar solution, which reallocates taxing rights and introduces a global minimum tax, would be a major multilateral achievement that introduces stability into the international tax landscape.</p><p>The Government recognises that there is more to do to reach final agreement with the G20 and 139 members of the OECD Inclusive Framework. Compromise will be necessary to reach that final agreement, including on the level of the global minimum tax rate; a key issue which will need to take into account the position of the wide array of views across the members of the Inclusive Framework. With that consideration in mind a common G7 position has been agreed that could represent a consensus position for the G20 and Inclusive Framework.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 18/06/2021 11:02:30 answering member 3991 label Biography information for Jesse Norman
tabling member	4799 label Biography information for Charlotte Nichols

1337812

registered interest
date	17/06/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Coronavirus Job Retention Scheme: Quarantine
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, for what reason his Department did not widely publicise that the Coronavirus Job Retention Scheme could be used by employees who were self-isolating due to covid-19.
tabling member constituency	Wallasey
tabling member printed	Dame Angela Eagle
uin	17690
answer	answer is ministerial correction date of answer 22/06/2021 answer text <p>It has always been clear that the Coronavirus Job Retention Scheme is designed to protect jobs. HMRC guidance has been clear from the start that the scheme is not intended for short term absences from work due to sickness, and self-isolation should not be a consideration for employers when deciding if they should furlough an employee. The Government has specific, separate support in place for those self-isolating and has always been clear that businesses should support staff who are self isolating to work at home where possible.</p><p> </p><p>An extensive support package is in place for those self-isolating due to coronavirus including help for those on low incomes through the Test and Trace Support Payment scheme, where eligible individuals unable to work from home can receive a £500 one off payment, as well as Statutory Sick Pay being payable from Day 1. If an employer wants to furlough an employee for business reasons and they are currently off sick, then they are eligible to do so as with other employees. This has been set out in guidance since April last year.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 17687 17827 question first answered 22/06/2021 10:13:22 answering member 3991 label Biography information for Jesse Norman
tabling member	491 label Biography information for Dame Angela Eagle

1313879

registered interest
date	12/05/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Hospitality Industry and Tourism: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, for what reasons bowling alleys are excluded from the five per cent VAT reduction for the tourism and hospitality sector.
tabling member constituency	St Albans
tabling member printed	Daisy Cooper
uin	871
answer	answer is ministerial correction date of answer 21/05/2021 answer text <p>The temporary reduced rate of VAT for hospitality and tourism was introduced on 15 July 2020 to support the cash flow and viability of businesses in the hospitality and tourism sectors which have been severely affected by the coronavirus pandemic. Hospitality for the purposes of this relief includes the supply of food and non-alcoholic beverages from restaurants, cafes, pubs and similar establishments for consumption on the premises. It also includes the supply of hot food and non-alcoholic hot beverages to take away.</p><p> </p><p>If a ten-pin bowling business provides hospitality in this way, then it can benefit from the reduced rate. In general, admission charges that entitle a person to participate in events where the primary focus is a sporting activity will not be eligible for the reduced rate. This relief comes at a significant cost to the Exchequer, and there are no plans to extend the scope of the reduced rate. This policy will cost over £7 billion, and while some businesses in some sectors are disappointed, a boundary for eligibility had to be drawn.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 21/05/2021 11:37:50 answering member 3991 label Biography information for Jesse Norman
tabling member	4769 label Biography information for Daisy Cooper

1330731

registered interest
date	08/06/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Taxation: Artificial Intelligence
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, for which taxes artificial intelligence is being used to assist in (a) processing and (b) auditing returns; and what plans he has to extend its use to other taxes.
tabling member constituency	East Renfrewshire
tabling member printed	Kirsten Oswald
uin	12180
answer	answer is ministerial correction date of answer 16/06/2021 answer text <p>HMRC are using the most up to date technology and Artificial Intelligence (AI) capabilities to deliver data and insight into the hands of their decision makers. This will help HMRC to focus on minimising the tax gap and make the tax system more intuitive for taxpayers.</p><p> </p><p>HMRC use AI methods across all their business areas. AI outputs are validated with human oversight before being implemented.</p><p> </p><p>HMRC are in the process of standardising their AI ethical framework in order to ensure it is consistently applied across the organisation. They are working with other public sector bodies to produce an AI strategy publication this autumn.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 16/06/2021 14:52:47 answering member 3991 label Biography information for Jesse Norman
tabling member	4413 label Biography information for Kirsten Oswald

1315131

registered interest
date	17/05/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how his Department works with HMRC to help ensure that VAT rulings are equitable to all stakeholders; and whether his Department monitors the appeals process of those decisions.
tabling member constituency	Peterborough
tabling member printed	Paul Bristow
uin	2469
answer	answer is ministerial correction date of answer 25/05/2021 answer text <p>HM Treasury has no statutory authority over the application of VAT rulings or the appeals process of those decisions; this is wholly within the remit of HM Revenue and Customs. HM Revenue and Customs apply the law objectively to ensure that businesses apply the tax rules correctly.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 25/05/2021 16:08:31 answering member 3991 label Biography information for Jesse Norman
tabling member	4792 label Biography information for Paul Bristow

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

1340239

registered interest
date	25/06/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Coronavirus Job Retention Scheme: Fraud
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many (a) prosecutions and (b) convictions there have been for fraudulent use of the Coronavirus Job Retention Scheme.
tabling member constituency	East Londonderry
tabling member printed	Mr Gregory Campbell
uin	22225
answer	answer is ministerial correction date of answer 30/06/2021 answer text <p>To date there have been no prosecutions or convictions for fraudulent use of the Coronavirus Job Retention Scheme (CJRS). HMRC have made arrests in relation to the CJRS, with the first coming just two months after the scheme was launched. These cases are complex and will take time to investigate thoroughly in order to present to the relevant prosecuting authorities across the United Kingdom for consideration of charge and prosecution.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 30/06/2021 15:04:58 answering member 3991 label Biography information for Jesse Norman
tabling member	1409 label Biography information for Mr Gregory Campbell