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1337848

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: Screening
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what estimate his Department has made of the cost to the Exchequer of removing VAT from the price of covid-19 test services in each quarter in 2021-22.
tabling member constituency	Haltemprice and Howden
tabling member printed	Mr David Davis
uin	17676
answer	answer is ministerial correction date of answer 24/06/2021 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. VAT makes a significant contribution towards the public finances, raising about £130 billion in 2019/20. This helped to fund the Government's priorities in key areas such as health, schools, and defence. Any loss in tax revenue would have to be balanced by a reduction in public spending, increased borrowing or increased taxation elsewhere.</p><p> </p><p>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>Competition among private providers in the market for COVID-19 tests has already worked to reduce the cost of PCR tests significantly, without Government intervention, and the Government expects these prices to continue to decrease over time. In order to reflect the recent reduction in the price of PCR tests that are available privately, NHS Test and Trace has already decreased the cost of the tests that they provide for international arrivals.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 17677 question first answered 24/06/2021 14:17:20 answering member 3991 label Biography information for Jesse Norman
tabling member	373 label Biography information for Sir David Davis

1337849

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: Screening
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether his Department has consulted representatives of (a) the travel industry and b) representatives of covid-19 test providers on the potential merits of removing VAT from the cost of covid-19 test services required for travel abroad; and if he will make a statement.
tabling member constituency	Haltemprice and Howden
tabling member printed	Mr David Davis
uin	17677
answer	answer is ministerial correction date of answer 24/06/2021 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. VAT makes a significant contribution towards the public finances, raising about £130 billion in 2019/20. This helped to fund the Government's priorities in key areas such as health, schools, and defence. Any loss in tax revenue would have to be balanced by a reduction in public spending, increased borrowing or increased taxation elsewhere.</p><p> </p><p>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>Competition among private providers in the market for COVID-19 tests has already worked to reduce the cost of PCR tests significantly, without Government intervention, and the Government expects these prices to continue to decrease over time. In order to reflect the recent reduction in the price of PCR tests that are available privately, NHS Test and Trace has already decreased the cost of the tests that they provide for international arrivals.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 17676 question first answered 24/06/2021 14:17:20 answering member 3991 label Biography information for Jesse Norman
tabling member	373 label Biography information for Sir David Davis

1240808

registered interest
date	06/10/2020
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 proportion of loan charge cases remained unsettled after the 30 September deadline.
tabling member constituency	Haltemprice and Howden
tabling member printed	Mr David Davis
uin	99519
answer	answer is ministerial correction date of answer 14/10/2020 answer text <p>At the time of the independent review of the Loan Charge, about 12,000 employers and individuals had the opportunity to avoid the Loan Charge by concluding settlements, having provided all the relevant information to HMRC by 5 April 2019. Early indications are that as at 2 October about 60 percent of these taxpayers have either settled, informed HMRC that they had instead decided to report and pay the Loan Charge, or have been taken out of scope of the Loan Charge following the Government’s changes in response to the independent review.</p><p> </p><p>HMRC are continuing settlement discussions with a relatively small number of taxpayers who were prevented from meeting the 30 September deadline by exceptional circumstances beyond their control, such as recent hospitalisation. HMRC’s criteria for continuing settlement discussions beyond the 30 September deadline are:</p><ul><li>The taxpayer had actively engaged in the settlement process until the occurrence of a factor, and</li><li>The factor is entirely outside the control of the taxpayer, and</li><li>The factor prevented the taxpayer from settling by 30 September, and</li><li>Absent the factor, the taxpayer would have been able to settle by 30 September, and</li><li>The taxpayer will be able, and agrees, to settle within a defined period of no more than 3 months after the 30 September.</li></ul><p> </p><p>HMRC do not hold aggregate data on when individual taxpayers were issued with settlement offers.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 99520 99521 question first answered 14/10/2020 13:40:19 answering member 3991 label Biography information for Jesse Norman
tabling member	373 label Biography information for Sir David Davis

1240809

registered interest
date	06/10/2020
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 criteria HM Revenue and Customs use to decide whether individual Loan Charge settlement discussions can continue past the 30 September settlement deadline.
tabling member constituency	Haltemprice and Howden
tabling member printed	Mr David Davis
uin	99520
answer	answer is ministerial correction date of answer 14/10/2020 answer text <p>At the time of the independent review of the Loan Charge, about 12,000 employers and individuals had the opportunity to avoid the Loan Charge by concluding settlements, having provided all the relevant information to HMRC by 5 April 2019. Early indications are that as at 2 October about 60 percent of these taxpayers have either settled, informed HMRC that they had instead decided to report and pay the Loan Charge, or have been taken out of scope of the Loan Charge following the Government’s changes in response to the independent review.</p><p> </p><p>HMRC are continuing settlement discussions with a relatively small number of taxpayers who were prevented from meeting the 30 September deadline by exceptional circumstances beyond their control, such as recent hospitalisation. HMRC’s criteria for continuing settlement discussions beyond the 30 September deadline are:</p><ul><li>The taxpayer had actively engaged in the settlement process until the occurrence of a factor, and</li><li>The factor is entirely outside the control of the taxpayer, and</li><li>The factor prevented the taxpayer from settling by 30 September, and</li><li>Absent the factor, the taxpayer would have been able to settle by 30 September, and</li><li>The taxpayer will be able, and agrees, to settle within a defined period of no more than 3 months after the 30 September.</li></ul><p> </p><p>HMRC do not hold aggregate data on when individual taxpayers were issued with settlement offers.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 99519 99521 question first answered 14/10/2020 13:40:19 answering member 3991 label Biography information for Jesse Norman
tabling member	373 label Biography information for Sir David Davis

1240810

registered interest
date	06/10/2020
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, how many people subject to the Loan Charge were offered settlements (a) four weeks, (b) three weeks, (c) two weeks, (d) one week and (e) less than one week before the 30 September settlement deadline.
tabling member constituency	Haltemprice and Howden
tabling member printed	Mr David Davis
uin	99521
answer	answer is ministerial correction date of answer 14/10/2020 answer text <p>At the time of the independent review of the Loan Charge, about 12,000 employers and individuals had the opportunity to avoid the Loan Charge by concluding settlements, having provided all the relevant information to HMRC by 5 April 2019. Early indications are that as at 2 October about 60 percent of these taxpayers have either settled, informed HMRC that they had instead decided to report and pay the Loan Charge, or have been taken out of scope of the Loan Charge following the Government’s changes in response to the independent review.</p><p> </p><p>HMRC are continuing settlement discussions with a relatively small number of taxpayers who were prevented from meeting the 30 September deadline by exceptional circumstances beyond their control, such as recent hospitalisation. HMRC’s criteria for continuing settlement discussions beyond the 30 September deadline are:</p><ul><li>The taxpayer had actively engaged in the settlement process until the occurrence of a factor, and</li><li>The factor is entirely outside the control of the taxpayer, and</li><li>The factor prevented the taxpayer from settling by 30 September, and</li><li>Absent the factor, the taxpayer would have been able to settle by 30 September, and</li><li>The taxpayer will be able, and agrees, to settle within a defined period of no more than 3 months after the 30 September.</li></ul><p> </p><p>HMRC do not hold aggregate data on when individual taxpayers were issued with settlement offers.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 99519 99520 question first answered 14/10/2020 13:40:19 answering member 3991 label Biography information for Jesse Norman
tabling member	373 label Biography information for Sir David Davis

1240811

registered interest
date	06/10/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Tax Avoidance: Coronavirus
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what arrangements HM Revenue and Customs been put in place for people subject to the Loan Charge who are experiencing financial hardship as a result of the coronavirus outbreak.
tabling member constituency	Haltemprice and Howden
tabling member printed	Mr David Davis
uin	99522
answer	answer is ministerial correction date of answer 14/10/2020 answer text <p>The Government and Her Majesty’s Revenue and Customs (HMRC) are acutely aware of the current economic challenges facing taxpayers as a result of the COVID-19 outbreak.</p><p> </p><p>HMRC have a strong, established approach to supporting those who are unable to pay the tax they owe in full, through payment arrangements for those who reach a settlement agreement with HMRC, and Time to Pay (TTP) arrangements which are available for those paying the Loan Charge. These are tailored to each individual’s financial circumstances.</p><p> </p><p>Anyone worried about their ability to pay tax owed, as a result of a change in their financial circumstances, should get in touch with HMRC as soon as possible. A TTP arrangement is designed to be flexible and is not a fixed contract. It can be amended over time in order to enable HMRC to lengthen the arrangement if expenses increase or income decreases.</p><p> </p><p>HMRC are also able to refer taxpayers to an external body to provide independent advice on options available to people who are unable to pay or are in difficulty with their debts.</p><p><strong> </strong></p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 14/10/2020 14:01:20 answering member 3991 label Biography information for Jesse Norman
tabling member	373 label Biography information for Sir David Davis

1240812

registered interest
date	06/10/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Tax Avoidance: Mental Health and Suicide
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 of his Department's decision not to extend the Loan Charge settlement deadline on the (a) mental health of and (b) risk of suicide in people subject to the Loan Charge.
tabling member constituency	Haltemprice and Howden
tabling member printed	Mr David Davis
uin	99523
answer	answer is ministerial correction date of answer 14/10/2020 answer text <p>The Government announced in December 2019 that it would extend the Loan Charge deadline from 31 January 2020 to 30 September 2020, for individuals due to pay the Loan Charge to submit their 2018/19 Self Assessment returns and pay the tax due or agree a time to pay arrangement.</p><p> </p><p>The Government takes concerns over the physical and mental wellbeing of taxpayers very seriously. These cases are complex and typically involve many different factors.</p><p> </p><p>HMRC have signposted the extra help available to taxpayers in correspondence and on calls. Their staff are trained to detect signs of stress, and look out for indications that a taxpayer may need extra support; and where appropriate will transfer them to an Extra Support adviser who has additional skills, knowledge and tools to help them. Where appropriate, HMRC also refer taxpayers to expert outside organisations that can provide further independent advice and support.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 14/10/2020 13:42:04 answering member 3991 label Biography information for Jesse Norman
tabling member	373 label Biography information for Sir David Davis

1240813

registered interest
date	06/10/2020
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, whether any recipient of Loan Charge settlement letters has received letters containing confidential information belonging to other people.
tabling member constituency	Haltemprice and Howden
tabling member printed	Mr David Davis
uin	99524
answer	answer is ministerial correction date of answer 14/10/2020 answer text <p>HMRC take taxpayer confidentiality seriously. Of the tens of thousands of items of communication that HMRC have sent to taxpayers in recent months about their disguised remuneration usage, HMRC are aware of fewer than 10 occasions where confidential information was sent to the wrong taxpayer in error. In these circumstances HMRC follow the necessary processes to undertake corrective action.</p><p> </p><p>HMRC issue settlement calculations to those who have come forward to settle their tax affairs based on the information they provided to HMRC. The settlement offer letter explains that they can ask HMRC to reconsider the calculations if they believe the figures set out in the letter are not correct.</p><p> </p><p>To maintain a consistent approach, the terms of any settlement opportunity must fall within HMRC’s published Litigation and Settlement Strategy and apply equally to all those who may wish to take up the opportunity. As set out in the Litigation and Settlement Strategy, HMRC will only settle for an amount that is consistent with the law.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 99525 question first answered 14/10/2020 13:33:51 answering member 3991 label Biography information for Jesse Norman
tabling member	373 label Biography information for Sir David Davis

1240814

registered interest
date	06/10/2020
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, how HM Revenue and Customs calculates loan charge settlement offers; and what processes are in place to ensure all loan charge settlement offers are calculated consistently.
tabling member constituency	Haltemprice and Howden
tabling member printed	Mr David Davis
uin	99525
answer	answer is ministerial correction date of answer 14/10/2020 answer text <p>HMRC take taxpayer confidentiality seriously. Of the tens of thousands of items of communication that HMRC have sent to taxpayers in recent months about their disguised remuneration usage, HMRC are aware of fewer than 10 occasions where confidential information was sent to the wrong taxpayer in error. In these circumstances HMRC follow the necessary processes to undertake corrective action.</p><p> </p><p>HMRC issue settlement calculations to those who have come forward to settle their tax affairs based on the information they provided to HMRC. The settlement offer letter explains that they can ask HMRC to reconsider the calculations if they believe the figures set out in the letter are not correct.</p><p> </p><p>To maintain a consistent approach, the terms of any settlement opportunity must fall within HMRC’s published Litigation and Settlement Strategy and apply equally to all those who may wish to take up the opportunity. As set out in the Litigation and Settlement Strategy, HMRC will only settle for an amount that is consistent with the law.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 99524 question first answered 14/10/2020 13:33:51 answering member 3991 label Biography information for Jesse Norman
tabling member	373 label Biography information for Sir David Davis

1183924

registered interest
date	10/03/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Tax Avoidance: Suicide
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what estimate his Department has made of the number of people that have died by suicide as a result of the 2019 Loan Charge.
tabling member constituency	Haltemprice and Howden
tabling member printed	Mr David Davis
uin	27494
answer	answer is ministerial correction date of answer 18/03/2020 answer text <p>The Government takes concerns over the physical and mental wellbeing of taxpayers very seriously. These cases are complex and typically involve many different factors.</p><p> </p><p>There are no cases in which suicide is known to have been the result of the Loan Charge. HMRC have referred five cases to the Independent Office for Police Conduct (IOPC) where HMRC have been notified that an individual has taken their life and had used a disguised remuneration scheme.</p><p> </p><p>The IOPC has advised in two of these cases that they felt it was appropriate for HMRC to review the case internally. In the other three, it returned the matter to HMRC to proceed as appropriate.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 18/03/2020 19:03:18 answering member 3991 label Biography information for Jesse Norman
tabling member	373 label Biography information for Sir David Davis