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1351067

registered interest
date	18/08/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Food: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what recent assessment he has made of the potential merits of introducing a permanent lower level of VAT for all food and beverages sold in pubs to support the pubs and brewery sector.
tabling member constituency	Coventry South
tabling member printed	Zarah Sultana
uin	41325
answer	answer is ministerial correction date of answer 10/09/2021 answer text <p>In order to support the cash flow and viability of around 150,000 businesses and to protect over 2.4 million jobs, the Government has applied a temporary reduced rate of VAT (5 per cent) to goods and services supplied by the tourism and hospitality sectors, which will now end on 30 September 2021. On 1 October 2021, a new reduced rate of 12.5 per cent will be introduced for these goods and services to help affected businesses manage the transition back to the standard rate. The new rate will end on 31 March 2022.</p><p> </p><p>The Government has been clear that the reduced rate of VAT is a temporary measure. It is right that, as restrictions are lifted and demand for goods and services in the tourism and hospitality sectors increases, this relief is reduced and eventually removed in order to rebuild and strengthen the public finances. This policy will cost the Exchequer over £7 billion and, while the Government keeps all taxes under review, there are no plans to make the reduced rate of VAT permanent.</p><p> </p><p>VAT raised around £130 billion in 2019/20 and helps to fund key spending priorities. Any reduction in tax paid is a reduction in the money available to support important public services, including the NHS and policing. While all taxes are kept under review, any decision to grant new permanent VAT reliefs would have to be balanced by a reduction in public spending, increased borrowing or increased taxation elsewhere.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 37517 37518 question first answered 10/09/2021 13:26:30 answering member 3991 label Biography information for Jesse Norman
tabling member	4786 label Biography information for Zarah Sultana

1337964

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	Digital Technology: Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he has made an assessment of the potential merits of increasing the Digital Services Tax from 2 per cent to 10 per cent to help rebuild the economy following Covid-19' and if he will make it his policy to implement that change.
tabling member constituency	Coventry South
tabling member printed	Zarah Sultana
uin	17862
answer	answer is ministerial correction date of answer 24/06/2021 answer text <p>It is right that profitable companies share in the burden of restoring the public finances to a sustainable footing following the COVID-19 pandemic. In order to support this goal, the Chancellor announced at the Budget that Corporation Tax would increase to 25% from April 2023, raising over £45 billion over the next five years.</p><p> </p><p>The Government supports the G7 agreement on global tax reform that would lead to large digital businesses paying more tax here in the UK and UK HQ multinationals paying more tax on their global profits, helping to fund public services and level the playing field for UK firms.</p><p> </p><p>The DST is intended to serve as a temporary solution before a global digital tax solution is reached. It is the Government’s strong preference to secure a comprehensive global solution on digital tax and remove the DST once this is implemented.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 24/06/2021 14:15:12 answering member 3991 label Biography information for Jesse Norman
tabling member	4786 label Biography information for Zarah Sultana

1337384

registered interest
date	16/06/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Self-employment Income Support Scheme: Carers
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, with reference to the Answer of 19 May 2020 to Question 45025 on Self-Employment Income Support Scheme: Carers, if he will make an assessment of the potential merits of amending the eligibility criteria for the Self-Employment Income Support Scheme so that trading income does not have to exceed the amount of (a) other income and (b) taxable benefits including carer's allowance.
tabling member constituency	Coventry South
tabling member printed	Zarah Sultana
uin	16963
answer	answer is ministerial correction date of answer 21/06/2021 answer text <p>The design of the Self-Employment Income Support Scheme including the requirement that trading profits must be at least equal to non-trading income, means it is targeted at those who are most dependent on their self-employment income. That continues to be the case.</p><p> </p><p>HMRC data shows that the majority of people with positive profits who do not meet the 50 per cent self-employment income test had income from employment, which means they potentially have access to the Coronavirus Job Retention Scheme, as well as other elements of the very substantial package of support made available by the Government</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 21/06/2021 14:25:39 answering member 3991 label Biography information for Jesse Norman
tabling member	4786 label Biography information for Zarah Sultana

1313839

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	Sanitary Products: VAT
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 potential merits of including reusable and environmentally sustainable menstrual products in sanitary products that are supplied at the zero rate of VAT.
tabling member constituency	Coventry South
tabling member printed	Zarah Sultana
uin	884
answer	answer is ministerial correction date of answer 17/05/2021 answer text <p>A zero rate of VAT has applied to women’s sanitary products since 1 January 2021. This applies to those products which were previously subject to the reduced rate of 5 per cent, for example, tampons and pads, and also includes reusable and environmentally sustainable menstrual products, such as keepers.</p><p> </p><p>The relief specifically excludes articles of clothing. Such exclusions are designed to ensure that the relief is properly targeted, since difficulties in policing the scope of the relief create the potential for litigation, erosion of the tax base and a reduction in revenue.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 17/05/2021 11:51:52 answering member 3991 label Biography information for Jesse Norman
tabling member	4786 label Biography information for Zarah Sultana

1308481

registered interest
date	13/04/2021
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, with reference to the implementation of changes to the loan charge, what estimate he has made of the number of people that are (a) falling into debt and (b) declaring bankruptcy as a result of those changes; and what assessment he has made of the effect on the mental health of people affected by those changes.
tabling member constituency	Coventry South
tabling member printed	Zarah Sultana
uin	180619
answer	answer is ministerial correction date of answer 20/04/2021 answer text <p>No estimate can be provided for the number of people who have fallen into debt, or who have been declared bankrupt, as a result of the loan charge. Falling into debt or being declared bankrupt can occur for many reasons, not necessarily as a direct result of a loan charge liability.</p><p>HMRC are not always the only creditor; some individuals may fall into debt or are declared bankrupt as a result of a non-HMRC debt and some individuals may choose to enter insolvency themselves based on their overall financial position.</p><p>HMRC only ever consider insolvency as a last resort and encourage taxpayers to get in contact to agree the best way to settle their tax debts. Anyone who is worried about being able to pay what they owe is encouraged to get in touch with HMRC as soon as possible on 03000 599110. Where a taxpayer is unable to pay their debt in full HMRC will work with them to agree an instalment arrangement based on their individual financial circumstances, and there is no maximum length.</p><p>The Government recognises that tax burdens can add significant pressures. HMRC also recognise that some taxpayers need extra help because of their individual needs or circumstances. HMRC are committed to identifying and supporting taxpayers who need extra help with their tax affairs.</p><p>HMRC have signposted the extra help available to taxpayers in correspondence and on calls. Staff look out for indications that a taxpayer may need extra support, and where appropriate will transfer them to an Extra Support adviser who has the skills and knowledge needed to help them.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 20/04/2021 15:05:06 answering member 3991 label Biography information for Jesse Norman
tabling member	4786 label Biography information for Zarah Sultana

1308587

registered interest
date	13/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Business: Overseas Trade
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what measures the Government has put in place to support businesses that have experienced a decline in (a) exports and (b) imports between December 2020 and March 2021.
tabling member constituency	Coventry South
tabling member printed	Zarah Sultana
uin	180620
answer	answer is ministerial correction date of answer 19/04/2021 answer text <p>The Government has put in place a range of measures to facilitate trade with the EU and to avoid disruption at ports including publishing comprehensive guidance on the new arrangements for trade with the EU and operating a staged approach to customs controls. Until 31 December 2021 most traders importing non-controlled goods from the EU can make a declaration in their own records and defer making a customs declaration to HMRC for 175 days. Further information can be found at <a href="https://www.gov.uk/guidance/delaying-declarations-for-eu-goods-brought-into-great-britain" target="_blank">https://www.gov.uk/guidance/delaying-declarations-for-eu-goods-brought-into-great-britain</a>. The Government has also provided a £20 million Brexit Support Fund to support small and medium sized businesses (SMEs) in adjusting to new customs, rules of origin, and VAT rules when trading with the EU.</p><p> </p><p>In addition, businesses can choose to use customs facilitations to make trading across borders quicker, cheaper and easier. Further information can be found at <a href="https://www.gov.uk/guidance/check-if-you-can-delay-customs-duty-and-import-vat" target="_blank">https://www.gov.uk/guidance/check-if-you-can-delay-customs-duty-and-import-vat</a>.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 180621 question first answered 19/04/2021 14:27:29 answering member 3991 label Biography information for Jesse Norman
tabling member	4786 label Biography information for Zarah Sultana

1308588

registered interest
date	13/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Business: UK Trade with EU
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what steps the Government has taken to support businesses that are unable to purchase essential materials from the EU.
tabling member constituency	Coventry South
tabling member printed	Zarah Sultana
uin	180621
answer	answer is ministerial correction date of answer 19/04/2021 answer text <p>The Government has put in place a range of measures to facilitate trade with the EU and to avoid disruption at ports including publishing comprehensive guidance on the new arrangements for trade with the EU and operating a staged approach to customs controls. Until 31 December 2021 most traders importing non-controlled goods from the EU can make a declaration in their own records and defer making a customs declaration to HMRC for 175 days. Further information can be found at <a href="https://www.gov.uk/guidance/delaying-declarations-for-eu-goods-brought-into-great-britain" target="_blank">https://www.gov.uk/guidance/delaying-declarations-for-eu-goods-brought-into-great-britain</a>. The Government has also provided a £20 million Brexit Support Fund to support small and medium sized businesses (SMEs) in adjusting to new customs, rules of origin, and VAT rules when trading with the EU.</p><p> </p><p>In addition, businesses can choose to use customs facilitations to make trading across borders quicker, cheaper and easier. Further information can be found at <a href="https://www.gov.uk/guidance/check-if-you-can-delay-customs-duty-and-import-vat" target="_blank">https://www.gov.uk/guidance/check-if-you-can-delay-customs-duty-and-import-vat</a>.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 180620 question first answered 19/04/2021 14:27:29 answering member 3991 label Biography information for Jesse Norman
tabling member	4786 label Biography information for Zarah Sultana

1306945

registered interest
date	12/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Capital Gains Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what the evidential basis was for not raising the Capital Gains Tax in line with Income Tax as part of Budget 2021.
tabling member constituency	Coventry South
tabling member printed	Zarah Sultana
uin	178615
answer	answer is ministerial correction date of answer 15/04/2021 answer text <p>The Government keeps all taxes under review, and any changes are made at fiscal events within the context of wider public finances. As demonstrated in last month’s Budget, the Government’s priority is supporting jobs and the economic recovery from the pandemic.</p><p> </p><p>Any changes to the tax system will balance the need to raise revenue with the principles of fairness and market efficiency.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 15/04/2021 14:35:28 answering member 3991 label Biography information for Jesse Norman
tabling member	4786 label Biography information for Zarah Sultana

1307046

registered interest
date	12/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Self-employed: Coronavirus
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what steps he has taken to support self-employed people who have had no financial income for the duration of the covid-19 restrictions and lockdowns who are ineligible for support through universal credit or the Self-Employment Income Support Scheme.
tabling member constituency	Coventry South
tabling member printed	Zarah Sultana
uin	179603
answer	answer is ministerial correction date of answer 15/04/2021 answer text <p>The Self-Employment Income Support Scheme (SEISS) has provided and will continue to provide generous support to self-employed people who meet the eligibility criteria. The Government will have spent over £33 billion supporting those in self-employment through the SEISS, making it one of the most generous self-employment income COVID support schemes in the world.</p><p> </p><p>The Government is bringing more people into the scheme: changes to the fourth grant mean that over 600,000 people previously ineligible for SEISS may now be eligible, including those newly self-employed in 2019-20. This brings the total number of people who could be eligible to 3.7m.</p><p> </p><p>The Government recognises that some of the rules, criteria and conditions vital to ensuring that the SEISS works for the vast majority mean that some people may not qualify.</p><p> </p><p>Those ineligible for the SEISS may still be eligible for other elements of the support available. The Government has decided to extend the suspension of the Universal Credit Minimum Income Floor for three months, to the end of July 2021, so that where self-employed claimants' earnings have fallen significantly, their Universal Credit award will have increased to reflect their lower earnings.</p><p> </p><p>New style Jobseeker’s Allowance is also available to individuals with sufficient National Insurance Contributions who now work under 16 hours a week on average, and does not assess household capital.</p><p>Self-employed people may also have access to other elements of support available, including Restart Grants, the Recovery Loan scheme, business rates relief, and other business support schemes.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 15/04/2021 14:17:17 answering member 3991 label Biography information for Jesse Norman
tabling member	4786 label Biography information for Zarah Sultana

1307047

registered interest
date	12/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Taxis: Coronavirus
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what steps he has taken to support self-employed taxi drivers experiencing reductions in work as a result of the covid-19 outbreak and who require financial support to bridge the gaps between receipt of Self-Employment Income Support Scheme grants.
tabling member constituency	Coventry South
tabling member printed	Zarah Sultana
uin	179604
answer	answer is ministerial correction date of answer 15/04/2021 answer text <p>The Government recognises that this is a challenging time for many sectors and individuals, including self-employed taxi drivers.</p><p> </p><p>The Government has acted to support those that are self-employed and have been affected by the COVID-19 outbreak, and announced at Budget 2021 that the Self-Employment Income Support Scheme (SEISS) will continue until September, with a fourth and a final fifth grant.</p><p> </p><p>The Government will have spent over £33 billion supporting those in self-employment through the SEISS, making it one of the most generous self-employment income COVID-19 support schemes in the world.</p><p> </p><p>The SEISS is not intended to provide a month-by-month replacement of income. Due to the volatility of self-employed income and the lack of granular data that HMRC holds on self-employed trading profits, precise mapping of income replacement month by month is not possible. Instead, the SEISS provides a lump sum payment to support eligible self-employed individuals whose businesses have been affected by coronavirus.</p><p> </p><p>The SEISS is just one part of a wider package of support for the self-employed, which includes automatic, self-serve time-to-pay arrangements, loans, welfare support, and other business support grants.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 15/04/2021 14:34:11 answering member 3991 label Biography information for Jesse Norman
tabling member	4786 label Biography information for Zarah Sultana