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999136

registered interest
date	31/10/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Revenue and Customs: Cumbernauld
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, pursuant to the Answer of 25 October 2018 to Question 182250 on Revenue and Customs: Cumbernauld, what the (a) maximum and (b) minimum duration of any such extension to lease on the HMRC office in Cumbernauld is under the terms of that lease.
tabling member constituency	Cumbernauld, Kilsyth and Kirkintilloch East
tabling member printed	Stuart C. McDonald
uin	186338
answer	answer is ministerial correction date of answer 05/11/2018 answer text <p>Under the terms of HMRC’s Private Finance Initiative contract, the Department has the flexibility to extend the lease on Cumbernauld, Accounts Office, beyond April 2021 for any period which suits its plans up to a maximum of 20 years.</p><p> </p><p>In line with its location strategy, HMRC plans to seek an extension to the lease to allow it to remain in the property until the Glasgow Regional centre opens.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 05/11/2018 17:32:34 answering member 3935 label Biography information for Mel Stride
tabling member	4393 label Biography information for Stuart C McDonald

999200

registered interest
date	31/10/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Revenue and Customs: Brexit
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what recent assessment his Department has made HMRC's readiness for the UK to leave the EU without a Withdrawal Agreement.
tabling member constituency	Cardiff Central
tabling member printed	Jo Stevens
uin	186354
answer	answer is ministerial correction date of answer 05/11/2018 answer text <p>HM Treasury, alongside the Department for Exiting the European Union (DExEU) and Cabinet Office, is continually assessing the readiness of all Departments (including HMRC) to leave the EU with or without a Withdrawal Agreement.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 05/11/2018 17:06:30 answering member 3935 label Biography information for Mel Stride
tabling member	4425 label Biography information for Jo Stevens

999205

registered interest
date	31/10/2018
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, what assessment he has made of the effect on people affected by the 2019 Loan Charge.
tabling member constituency	Welwyn Hatfield
tabling member printed	Grant Shapps
uin	186275
answer	answer is ministerial correction date of answer 05/11/2018 answer text <p>Disguised Remuneration (DR) loan schemes are contrived arrangements that pay loans in place of ordinary remuneration to avoid income tax and National Insurance contributions. The Government estimates that up to 50,000 individuals will be affected by the 2019 loan charge. The loan charge applies to all users of DR tax avoidance schemes. It does not single out a specific group or industry, such as contractors or doctors. HMRC data indicates that fewer than 3% of those affected work in medical services (doctors and nurses) or teaching. If scheme users repay the loan or agree a settlement for the tax that they owe with HMRC, they will not face the charge.</p><p> </p><p>The latest tax information and impact note (TIIN) can be found at: <a href="https://www.gov.uk/government/publications/disguised-remuneration-further-update/disguised-remuneration-further-update" target="_blank">https://www.gov.uk/government/publications/disguised-remuneration-further-update/disguised-remuneration-further-update</a>.</p><p>Further information can be found in the Government’s issue briefing at: <a href="https://www.gov.uk/government/publications/hmrc-issue-briefing-disguised-remuneration-charge-on-loans/hmrc-issue-briefing-disguised-remuneration-charge-on-loans" target="_blank">https://www.gov.uk/government/publications/hmrc-issue-briefing-disguised-remuneration-charge-on-loans/hmrc-issue-briefing-disguised-remuneration-charge-on-loans</a></p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 186276 question first answered 05/11/2018 17:19:19 answering member 3935 label Biography information for Mel Stride
tabling member	1582 label Biography information for Grant Shapps

999209

registered interest
date	31/10/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Locums: 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 an estimate of the number of locum (a) doctors and (b) nurses are affected by the 2019 Loan Charge.
tabling member constituency	Welwyn Hatfield
tabling member printed	Grant Shapps
uin	186276
answer	answer is ministerial correction date of answer 05/11/2018 answer text <p>Disguised Remuneration (DR) loan schemes are contrived arrangements that pay loans in place of ordinary remuneration to avoid income tax and National Insurance contributions. The Government estimates that up to 50,000 individuals will be affected by the 2019 loan charge. The loan charge applies to all users of DR tax avoidance schemes. It does not single out a specific group or industry, such as contractors or doctors. HMRC data indicates that fewer than 3% of those affected work in medical services (doctors and nurses) or teaching. If scheme users repay the loan or agree a settlement for the tax that they owe with HMRC, they will not face the charge.</p><p> </p><p>The latest tax information and impact note (TIIN) can be found at: <a href="https://www.gov.uk/government/publications/disguised-remuneration-further-update/disguised-remuneration-further-update" target="_blank">https://www.gov.uk/government/publications/disguised-remuneration-further-update/disguised-remuneration-further-update</a>.</p><p>Further information can be found in the Government’s issue briefing at: <a href="https://www.gov.uk/government/publications/hmrc-issue-briefing-disguised-remuneration-charge-on-loans/hmrc-issue-briefing-disguised-remuneration-charge-on-loans" target="_blank">https://www.gov.uk/government/publications/hmrc-issue-briefing-disguised-remuneration-charge-on-loans/hmrc-issue-briefing-disguised-remuneration-charge-on-loans</a></p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 186275 question first answered 05/11/2018 17:19:19 answering member 3935 label Biography information for Mel Stride
tabling member	1582 label Biography information for Grant Shapps

999246

registered interest
date	31/10/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Landlords: Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what recent estimate he has made of the tax gap between tax owed and tax paid by private landlords.
tabling member constituency	Wentworth and Dearne
tabling member printed	John Healey
uin	186184
answer	answer is ministerial correction date of answer 05/11/2018 answer text <p>The information requested is not available as HM Revenue and Customs (HMRC) does not make a separate estimate of the proportion of the total tax gap attributable to private landlords.</p><p> </p><p>However, HMRC does estimate the tax gap arising from individuals in employment who have not declared and therefore not paid tax on lettings income. The latest estimate of this tax gap was £600 million for the tax year 2016-17.</p><p> </p><p>HMRC publishes the 2014-15 estimate of this tax gap in Table H.5, and describes the methodology used to project this forward to 2016-17 in paragraphs H61 to H73, in ‘Measuring tax gaps 2018 edition: methodological annex’ available at <a href="https://www.gov.uk/government/statistics/measuring-tax-gaps" target="_blank">https://www.gov.uk/government/statistics/measuring-tax-gaps</a>.</p><p> </p><p>The Government has made excellent progress to lower the overall tax gap, which remains at its lowest level for five years at 5.7% for 2016-17.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 05/11/2018 17:22:10 answering member 3935 label Biography information for Mel Stride
tabling member	400 label Biography information for John Healey

999276

registered interest
date	31/10/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Visual Impairment: 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 blind person's allowance, what the criteria for for people register with (a) central government and (b) local authorities as severely sight-impaired.
tabling member constituency	Birkenhead
tabling member printed	Frank Field
uin	186219
answer	answer is ministerial correction date of answer 05/11/2018 answer text <p>The Blind Persons Allowance (BPA) for the 2018/19 tax year is £2,390 for all eligible individuals.</p><p> </p><p>The eligibility criteria for BPA varies across the UK. In England and Wales the individual must be registered by a local authority as severely sight-impaired. For those in Scotland or Northern Ireland the individual must be unable to do any work for which eyesight is essential.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 05/11/2018 17:40:04 answering member 3935 label Biography information for Mel Stride
tabling member	478 label Biography information for Lord Field of Birkenhead

999284

registered interest
date	31/10/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Income Tax: Tax Allowances
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, with reference to table 2.1 of Budget 2018, what estimate he has made of the cost of the public purse of (a) increasing the personal allowance to £12,500 and (b) increasing the higher rate threshold to £50,000, in each year of the forecast period.
tabling member constituency	Barnsley East
tabling member printed	Stephanie Peacock
uin	186423
answer	answer is ministerial correction date of answer 05/11/2018 answer text <p>A breakdown for the Exchequer impact of the changes to the Income Tax Personal Allowance (PA) and Higher Rate Threshold (HRT) announced at the Budget 2018 on 29 October 2018 is provided in Table 1.</p><p> </p><p>Table 1: Exchequer Impact of Budget 2018 announcement– “Personal Allowance and Higher Rate Threshold: increase to £12,500 and £50,000 for 2019-20 and 2020-21”, and Exchequer Impacts of the Personal Allowance and Higher Rate Threshold Elements.</p><p> </p><table><tbody><tr><td><p>Budget 2018 announcement (£ million)</p></td><td><p>2018-19</p></td><td><p>2019-20</p></td><td><p>2020-21</p></td><td><p>2021-22</p></td><td><p>2022-23</p></td><td><p>2023-24</p></td></tr><tr><td><p>Personal Allowance and Higher Rate Threshold: increase to £12,500 and £50,000 for 2019-20 and 2020-21</p></td><td><p>0</p></td><td><p>-2,790</p></td><td><p>-1,935</p></td><td><p>-1,445</p></td><td><p>-1,605</p></td><td><p>-1,780</p></td></tr><tr><td><p><em>of which</em></p></td><td><p> </p></td><td><p> </p></td><td><p> </p></td><td><p> </p></td><td><p> </p></td><td><p> </p></td></tr><tr><td><p>(i) Personal Allowance: increase to £12,500 for 2019-20 and 2020-21*</p></td><td><p>0</p></td><td><p>-1,980</p></td><td><p>-885</p></td><td><p>-600</p></td><td><p>-650</p></td><td><p>-725</p></td></tr><tr><td><p>(ii) Higher Rate Threshold: increase to £50,000 for 2019-20 and 2020-21 (given (i))**</p></td><td><p>0</p></td><td><p>-810</p></td><td><p>-1,050</p></td><td><p>-845</p></td><td><p>-955</p></td><td><p>-1,055</p></td></tr></tbody></table><p> </p><p>* This line assumes no change to the Basic Rate Limit (BRL).</p><p> </p><p>** This line reflects the impact of increasing the HRT to £50,000, assuming the PA has been increased to £12,500.</p><p>The Exchequer impact above includes the impact from the Upper Earnings Limit and Upper Profits Limit for National Insurance being aligned with the Income Tax Higher Rate Threshold. Further information on the Exchequer impact from the “Personal Allowance and Higher Rate Threshold: increase to £12,500 and £50,000 in 2019-20 and 2020-21” measure can be found in “Budget 2018: policy costings”.</p><p>Totals may not sum due to rounding.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 186304 186305 question first answered 05/11/2018 17:28:25 answering member 3935 label Biography information for Mel Stride
tabling member	4607 label Biography information for Stephanie Peacock

999331

registered interest
date	31/10/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Income Tax: 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 figures in the table entitled Exchequer Impact (£m) on page 5 of his Department's document, Budget 2018: policy costings, published on 29 October 2018, if he will publish a separate figure for the Exchequer impact of the increase in the personal allowance to £12,500 for each of those financial years.
tabling member constituency	Edinburgh South
tabling member printed	Ian Murray
uin	186304
answer	answer is ministerial correction date of answer 05/11/2018 answer text <p>A breakdown for the Exchequer impact of the changes to the Income Tax Personal Allowance (PA) and Higher Rate Threshold (HRT) announced at the Budget 2018 on 29 October 2018 is provided in Table 1.</p><p> </p><p>Table 1: Exchequer Impact of Budget 2018 announcement– “Personal Allowance and Higher Rate Threshold: increase to £12,500 and £50,000 for 2019-20 and 2020-21”, and Exchequer Impacts of the Personal Allowance and Higher Rate Threshold Elements.</p><p> </p><table><tbody><tr><td><p>Budget 2018 announcement (£ million)</p></td><td><p>2018-19</p></td><td><p>2019-20</p></td><td><p>2020-21</p></td><td><p>2021-22</p></td><td><p>2022-23</p></td><td><p>2023-24</p></td></tr><tr><td><p>Personal Allowance and Higher Rate Threshold: increase to £12,500 and £50,000 for 2019-20 and 2020-21</p></td><td><p>0</p></td><td><p>-2,790</p></td><td><p>-1,935</p></td><td><p>-1,445</p></td><td><p>-1,605</p></td><td><p>-1,780</p></td></tr><tr><td><p><em>of which</em></p></td><td><p> </p></td><td><p> </p></td><td><p> </p></td><td><p> </p></td><td><p> </p></td><td><p> </p></td></tr><tr><td><p>(i) Personal Allowance: increase to £12,500 for 2019-20 and 2020-21*</p></td><td><p>0</p></td><td><p>-1,980</p></td><td><p>-885</p></td><td><p>-600</p></td><td><p>-650</p></td><td><p>-725</p></td></tr><tr><td><p>(ii) Higher Rate Threshold: increase to £50,000 for 2019-20 and 2020-21 (given (i))**</p></td><td><p>0</p></td><td><p>-810</p></td><td><p>-1,050</p></td><td><p>-845</p></td><td><p>-955</p></td><td><p>-1,055</p></td></tr></tbody></table><p> </p><p>* This line assumes no change to the Basic Rate Limit (BRL).</p><p> </p><p>** This line reflects the impact of increasing the HRT to £50,000, assuming the PA has been increased to £12,500.</p><p>The Exchequer impact above includes the impact from the Upper Earnings Limit and Upper Profits Limit for National Insurance being aligned with the Income Tax Higher Rate Threshold. Further information on the Exchequer impact from the “Personal Allowance and Higher Rate Threshold: increase to £12,500 and £50,000 in 2019-20 and 2020-21” measure can be found in “Budget 2018: policy costings”.</p><p>Totals may not sum due to rounding.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 186305 186423 question first answered 05/11/2018 17:28:25 answering member 3935 label Biography information for Mel Stride
tabling member	3966 label Biography information for Ian Murray

999332

registered interest
date	31/10/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Income Tax: Tax Rates and Bands
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, with reference to the figures in the table entitled Exchequer Impact (£m) on page 5 of his Department's document, Budget 2018: policy costings, published on 29 October 2018, if he will publish a separate figure for the Exchequer effect of the increase in the higher rate threshold to £50,000 for each of those financial years.
tabling member constituency	Edinburgh South
tabling member printed	Ian Murray
uin	186305
answer	answer is ministerial correction date of answer 05/11/2018 answer text <p>A breakdown for the Exchequer impact of the changes to the Income Tax Personal Allowance (PA) and Higher Rate Threshold (HRT) announced at the Budget 2018 on 29 October 2018 is provided in Table 1.</p><p> </p><p>Table 1: Exchequer Impact of Budget 2018 announcement– “Personal Allowance and Higher Rate Threshold: increase to £12,500 and £50,000 for 2019-20 and 2020-21”, and Exchequer Impacts of the Personal Allowance and Higher Rate Threshold Elements.</p><p> </p><table><tbody><tr><td><p>Budget 2018 announcement (£ million)</p></td><td><p>2018-19</p></td><td><p>2019-20</p></td><td><p>2020-21</p></td><td><p>2021-22</p></td><td><p>2022-23</p></td><td><p>2023-24</p></td></tr><tr><td><p>Personal Allowance and Higher Rate Threshold: increase to £12,500 and £50,000 for 2019-20 and 2020-21</p></td><td><p>0</p></td><td><p>-2,790</p></td><td><p>-1,935</p></td><td><p>-1,445</p></td><td><p>-1,605</p></td><td><p>-1,780</p></td></tr><tr><td><p><em>of which</em></p></td><td><p> </p></td><td><p> </p></td><td><p> </p></td><td><p> </p></td><td><p> </p></td><td><p> </p></td></tr><tr><td><p>(i) Personal Allowance: increase to £12,500 for 2019-20 and 2020-21*</p></td><td><p>0</p></td><td><p>-1,980</p></td><td><p>-885</p></td><td><p>-600</p></td><td><p>-650</p></td><td><p>-725</p></td></tr><tr><td><p>(ii) Higher Rate Threshold: increase to £50,000 for 2019-20 and 2020-21 (given (i))**</p></td><td><p>0</p></td><td><p>-810</p></td><td><p>-1,050</p></td><td><p>-845</p></td><td><p>-955</p></td><td><p>-1,055</p></td></tr></tbody></table><p> </p><p>* This line assumes no change to the Basic Rate Limit (BRL).</p><p> </p><p>** This line reflects the impact of increasing the HRT to £50,000, assuming the PA has been increased to £12,500.</p><p>The Exchequer impact above includes the impact from the Upper Earnings Limit and Upper Profits Limit for National Insurance being aligned with the Income Tax Higher Rate Threshold. Further information on the Exchequer impact from the “Personal Allowance and Higher Rate Threshold: increase to £12,500 and £50,000 in 2019-20 and 2020-21” measure can be found in “Budget 2018: policy costings”.</p><p>Totals may not sum due to rounding.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 186304 186423 question first answered 05/11/2018 17:28:25 answering member 3935 label Biography information for Mel Stride
tabling member	3966 label Biography information for Ian Murray

999371

registered interest
date	31/10/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Hospices: VAT Zero Rating
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 ensure that hospices throughout the UK will be zero rated from VAT after the UK leaves the EU; and if he will make a statement.
tabling member constituency	North Down
tabling member printed	Lady Hermon
uin	186237
answer	answer is ministerial correction date of answer 09/11/2018 answer text Charities providing palliative care, such as hospices, are already able to fully recover their input VAT under Section 33C and Section 33D of the 1994 VAT Act. This means that VAT is not a burden on those hospices. VAT incurred by NHS Palliative care organisations is funded by the government through existing budgets.<p><strong> </strong></p> answering member constituency Central Devon answering member printed Mel Stride question first answered 09/11/2018 14:49:45 answering member 3935 label Biography information for Mel Stride
tabling member	1437 label Biography information for Lady Hermon