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1504803

registered interest
date	05/09/2022
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Sunscreens: 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 merits of reducing the rate of VAT on sunscreen, sunblock and other sun safety products.
tabling member constituency	East Dunbartonshire
tabling member printed	Amy Callaghan
uin	47673
answer	answer is ministerial correction date of answer 08/09/2022 answer text <p>The Government keeps all taxes under constant review.</p><p> </p><p>Under the current VAT rules, sun protection products are subject to the standard rate of VAT. High-factor sunscreen is on the NHS prescription list for certain conditions and therefore is provided VAT free when dispensed by a pharmacist.</p><p> </p><p>More widely, the Government’s approach to this matter is to support safety campaigns that ensure that sunscreen is placed within its proper context; as one of the precautions that people can take against the harmful rays of the sun, but one that does not provide 100 per cent protection. Advice from leading cancer charities recommends a range of steps people can take for protection, which includes avoiding long periods of exposure, staying in the shade at peak hours, and protecting themselves with a hat and sunglasses.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer grouped question UIN 47674 47675 question first answered 08/09/2022 12:46:28 answering member 4517 label Biography information for Lucy Frazer
tabling member	4770 label Biography information for Amy Callaghan

1504804

registered interest
date	05/09/2022
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Sunscreens: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, when his Department last made an assessment of the adequacy of the level of VAT on sunscreen products.
tabling member constituency	East Dunbartonshire
tabling member printed	Amy Callaghan
uin	47674
answer	answer is ministerial correction date of answer 08/09/2022 answer text <p>The Government keeps all taxes under constant review.</p><p> </p><p>Under the current VAT rules, sun protection products are subject to the standard rate of VAT. High-factor sunscreen is on the NHS prescription list for certain conditions and therefore is provided VAT free when dispensed by a pharmacist.</p><p> </p><p>More widely, the Government’s approach to this matter is to support safety campaigns that ensure that sunscreen is placed within its proper context; as one of the precautions that people can take against the harmful rays of the sun, but one that does not provide 100 per cent protection. Advice from leading cancer charities recommends a range of steps people can take for protection, which includes avoiding long periods of exposure, staying in the shade at peak hours, and protecting themselves with a hat and sunglasses.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer grouped question UIN 47673 47675 question first answered 08/09/2022 12:46:28 answering member 4517 label Biography information for Lucy Frazer
tabling member	4770 label Biography information for Amy Callaghan

1504805

registered interest
date	05/09/2022
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Sunscreens: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, for what reason high factor sunscreen products currently incur VAT.
tabling member constituency	East Dunbartonshire
tabling member printed	Amy Callaghan
uin	47675
answer	answer is ministerial correction date of answer 08/09/2022 answer text <p>The Government keeps all taxes under constant review.</p><p> </p><p>Under the current VAT rules, sun protection products are subject to the standard rate of VAT. High-factor sunscreen is on the NHS prescription list for certain conditions and therefore is provided VAT free when dispensed by a pharmacist.</p><p> </p><p>More widely, the Government’s approach to this matter is to support safety campaigns that ensure that sunscreen is placed within its proper context; as one of the precautions that people can take against the harmful rays of the sun, but one that does not provide 100 per cent protection. Advice from leading cancer charities recommends a range of steps people can take for protection, which includes avoiding long periods of exposure, staying in the shade at peak hours, and protecting themselves with a hat and sunglasses.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer grouped question UIN 47673 47674 question first answered 08/09/2022 12:46:28 answering member 4517 label Biography information for Lucy Frazer
tabling member	4770 label Biography information for Amy Callaghan

1503534

registered interest
date	02/09/2022
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Off-payroll Working
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will take steps to provide (a) individuals and (b) companies with a certificate of compliance to prove they are IR35 compliant.
tabling member constituency	Glasgow South
tabling member printed	Stewart Malcolm McDonald
uin	45213
answer	answer is ministerial correction date of answer 07/09/2022 answer text <p>The off-payroll working rules (commonly known as IR35) have been in place for over twenty years and are designed to ensure that individuals working like employees but through their own company, usually a personal service company (PSC), pay broadly the same Income Tax and National Insurance contributions (NICs) as those who are directly employed.</p><p> </p><p>Following reforms in 2017 and 2021, public authorities and medium and large-sized clients in the private sector are responsible for deciding if the off-payroll working rules apply to an engagement.</p><p> </p><p>Organisations must take reasonable care when making status determinations under the rules and are already required to issue a Status Determination Statement (SDS) for all contractors determined to be working like an employee. Failure to take reasonable care will result in the organisation becoming responsible for the worker’s Income Tax and National Insurance Contributions.</p><p> </p><p>HMRC has undertaken extensive activity to support organisations in operating the rules correctly and have published their <a href="https://www.gov.uk/government/publications/hmrc-issue-briefing-supporting-organisations-to-comply-with-changes-to-the-off-payroll-working-rules-ir35" target="_blank">compliance strategy</a> for dealing with non-compliance.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 07/09/2022 12:54:52 answering member 4517 label Biography information for Lucy Frazer
tabling member	4461 label Biography information for Stewart Malcolm McDonald

1504423

registered interest
date	02/09/2022
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Tax Allowances
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether he has plans to (a) review inheritance policy and (b) increase the annual allowance for gifts.
tabling member constituency	Stockton North
tabling member printed	Alex Cunningham
uin	45818
answer	answer is ministerial correction date of answer 07/09/2022 answer text <p>As with all taxes, the Government keeps this under review.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 07/09/2022 12:52:49 answering member 4517 label Biography information for Lucy Frazer
tabling member	4122 label Biography information for Alex Cunningham

1504507

registered interest
date	02/09/2022
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Northern Ireland Protocol: Costs
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what estimate he has made of the total cost to the public purse of the Trader Support Scheme operated under the Northern Ireland Protocol between 1 January and 1 July 2022.
tabling member constituency	East Londonderry
tabling member printed	Mr Gregory Campbell
uin	45732
answer	answer is ministerial correction date of answer 07/09/2022 answer text <p>The total cost of the Trader Support Service from 1 January 2022 to 1 July 2022 is £63 million.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 07/09/2022 12:51:11 answering member 4517 label Biography information for Lucy Frazer
tabling member	1409 label Biography information for Mr Gregory Campbell

1491356

registered interest
date	21/07/2022
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Stamp Duty Land Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether he has made an assessment of the potential merits of using differential rates of Stamp Duty to incentivise the development or purchase of comparatively energy efficient housing.
tabling member constituency	North Down
tabling member printed	Stephen Farry
uin	42297
answer	answer is ministerial correction date of answer 05/09/2022 answer text <p>The Government does not have any plans to reform Stamp Duty Land Tax (SDLT).</p><p> </p><p>SDLT is charged on the purchase of property or land in England and Northern Ireland where the value is over £125,000. First-time buyers do not pay any SDLT on purchases below £300,000. Introducing incentives based on energy consumption would add significant complexity to the current operation of the system.</p><p> </p><p>The Government keeps all taxes under review.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 05/09/2022 07:29:32 answering member 4517 label Biography information for Lucy Frazer
tabling member	4856 label Biography information for Stephen Farry

1491603

registered interest
date	21/07/2022
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether he plans to regulate the use of deeds of assignment in taxation mandates by practitioner agents.
tabling member constituency	North Somerset
tabling member printed	Dr Liam Fox
uin	41923
answer	answer is ministerial correction date of answer 05/09/2022 answer text <p>The Government launched a consultation “Raising standards in tax advice: protecting customers claiming tax repayments” on 22 June 2022, which proposes measures to prohibit the assignment of tax repayments. This consultation forms part of the Government’s agenda to raise standards in the market for tax advice. It will close on 14 September 2022, after which the Government will set out how it will proceed.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 05/09/2022 07:05:18 answering member 4517 label Biography information for Lucy Frazer
tabling member	223 label Biography information for Sir Liam Fox

1491054

registered interest
date	20/07/2022
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	National Insurance
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what steps his Department is taking to ensure that National Insurance Numbers are issued three months before a person's 16th birthday.
tabling member constituency	Burton
tabling member printed	Kate Griffiths
uin	40949
answer	answer is ministerial correction date of answer 05/09/2022 answer text <p>HMRC issues National Insurance Numbers to most young people just before their 16<sup>th</sup> birthday.</p><p> </p><p>In order for a child to be issued a National Insurance Number (NINo) automatically, the child must be part of a live Child Benefit claim when they are 15 years, 9 months old.</p><p> </p><p>If a child has been part of a claim, but is not part of a claim when they are 15 years, 9 months old, HMRC can be contacted to request a NINo. This process takes approximately 15 working days.</p><p> </p><p>If a child has never been part of a Child Benefit claim (or a claim for a childcare service administered by HMRC) HMRC will have no record of them. An online application can be made to the Department for Work and Pensions to obtain a NINo. HMRC does not collate information on the number of young people who cannot be included in the automatic process.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer grouped question UIN 40950 question first answered 05/09/2022 07:23:16 answering member 4517 label Biography information for Lucy Frazer
tabling member	4773 label Biography information for Kate Kniveton

1491055

registered interest
date	20/07/2022
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	National Insurance
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many and what proportion of people were not issued a National Insurance number in the three months before their 16th birthday in each of the last three years.
tabling member constituency	Burton
tabling member printed	Kate Griffiths
uin	40950
answer	answer is ministerial correction date of answer 05/09/2022 answer text <p>HMRC issues National Insurance Numbers to most young people just before their 16<sup>th</sup> birthday.</p><p> </p><p>In order for a child to be issued a National Insurance Number (NINo) automatically, the child must be part of a live Child Benefit claim when they are 15 years, 9 months old.</p><p> </p><p>If a child has been part of a claim, but is not part of a claim when they are 15 years, 9 months old, HMRC can be contacted to request a NINo. This process takes approximately 15 working days.</p><p> </p><p>If a child has never been part of a Child Benefit claim (or a claim for a childcare service administered by HMRC) HMRC will have no record of them. An online application can be made to the Department for Work and Pensions to obtain a NINo. HMRC does not collate information on the number of young people who cannot be included in the automatic process.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer grouped question UIN 40949 question first answered 05/09/2022 07:23:16 answering member 4517 label Biography information for Lucy Frazer
tabling member	4773 label Biography information for Kate Kniveton