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1316211

registered interest
date	19/05/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Developing Countries: Corporation Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what assessment his Department has made of the potential effect of the global minimum corporate tax rate being proposed by the US Administration on low and middle income countries.
tabling member constituency	Hornsey and Wood Green
tabling member printed	Catherine West
uin	3974
answer	answer is ministerial correction date of answer 24/05/2021 answer text <p>The Government welcomes the US administration's renewed commitment to reaching a two-pillar solution reforming the international tax framework through the OECD, and it is optimistic that an agreement can be reached.</p><p> </p><p>The OECD proposals to update the international tax framework have been under negotiation for a number of years and the UK has been at the forefront of these talks.</p><p> </p><p>A global minimum tax (Pillar 2) is an important part of the package being developed by the OECD and the UK has been working with other countries on this initiative for a number of years.</p><p> </p><p>The Government supports agreement on a global minimum tax. It is also crucial that this is agreed alongside changes to profit allocation rules (Pillar 1). Pillar 1 is vital to ensure large digital businesses pay more tax in the UK, commensurate with their economic activities.</p><p> </p><p>The Chancellor has made supporting progress towards a two-pillar solution a priority of the UK’s G7 presidency. As such, he has regular discussions with his G7 counterparts on these issues.</p><p> </p><p>Given that these discussions are still in progress and important details are still subject to international negotiation, it would not be appropriate for the Government to provide detailed impact assessments.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 3975 3976 3977 3978 3979 question first answered 24/05/2021 15:15:38 answering member 3991 label Biography information for Jesse Norman
tabling member	4523 label Biography information for Catherine West

1316212

registered interest
date	19/05/2021
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, what assessment his Department has made of the potential merits of securing a global minimum corporation tax rate and a level playing field for UK businesses as part of G7 negotiations.
tabling member constituency	Hornsey and Wood Green
tabling member printed	Catherine West
uin	3975
answer	answer is ministerial correction date of answer 24/05/2021 answer text <p>The Government welcomes the US administration's renewed commitment to reaching a two-pillar solution reforming the international tax framework through the OECD, and it is optimistic that an agreement can be reached.</p><p> </p><p>The OECD proposals to update the international tax framework have been under negotiation for a number of years and the UK has been at the forefront of these talks.</p><p> </p><p>A global minimum tax (Pillar 2) is an important part of the package being developed by the OECD and the UK has been working with other countries on this initiative for a number of years.</p><p> </p><p>The Government supports agreement on a global minimum tax. It is also crucial that this is agreed alongside changes to profit allocation rules (Pillar 1). Pillar 1 is vital to ensure large digital businesses pay more tax in the UK, commensurate with their economic activities.</p><p> </p><p>The Chancellor has made supporting progress towards a two-pillar solution a priority of the UK’s G7 presidency. As such, he has regular discussions with his G7 counterparts on these issues.</p><p> </p><p>Given that these discussions are still in progress and important details are still subject to international negotiation, it would not be appropriate for the Government to provide detailed impact assessments.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 3974 3976 3977 3978 3979 question first answered 24/05/2021 15:15:38 answering member 3991 label Biography information for Jesse Norman
tabling member	4523 label Biography information for Catherine West

1316213

registered interest
date	19/05/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Taxation: USA
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether his Department expressed support for the US Administration's Made in America Tax Plan including a global minimum tax rate proposed at the G7 foreign and development ministers meeting from 3 to 5 May 2021 in London.
tabling member constituency	Hornsey and Wood Green
tabling member printed	Catherine West
uin	3976
answer	answer is ministerial correction date of answer 24/05/2021 answer text <p>The Government welcomes the US administration's renewed commitment to reaching a two-pillar solution reforming the international tax framework through the OECD, and it is optimistic that an agreement can be reached.</p><p> </p><p>The OECD proposals to update the international tax framework have been under negotiation for a number of years and the UK has been at the forefront of these talks.</p><p> </p><p>A global minimum tax (Pillar 2) is an important part of the package being developed by the OECD and the UK has been working with other countries on this initiative for a number of years.</p><p> </p><p>The Government supports agreement on a global minimum tax. It is also crucial that this is agreed alongside changes to profit allocation rules (Pillar 1). Pillar 1 is vital to ensure large digital businesses pay more tax in the UK, commensurate with their economic activities.</p><p> </p><p>The Chancellor has made supporting progress towards a two-pillar solution a priority of the UK’s G7 presidency. As such, he has regular discussions with his G7 counterparts on these issues.</p><p> </p><p>Given that these discussions are still in progress and important details are still subject to international negotiation, it would not be appropriate for the Government to provide detailed impact assessments.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 3974 3975 3977 3978 3979 question first answered 24/05/2021 15:15:38 answering member 3991 label Biography information for Jesse Norman
tabling member	4523 label Biography information for Catherine West

1316214

registered interest
date	19/05/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Taxation: USA
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if the Government will use its presidency of the G7 to ensure the US Administration's proposed Made in America Tax Plan is on the agenda for discussions at the UK 2021 G7 summit in Cornwall.
tabling member constituency	Hornsey and Wood Green
tabling member printed	Catherine West
uin	3977
answer	answer is ministerial correction date of answer 24/05/2021 answer text <p>The Government welcomes the US administration's renewed commitment to reaching a two-pillar solution reforming the international tax framework through the OECD, and it is optimistic that an agreement can be reached.</p><p> </p><p>The OECD proposals to update the international tax framework have been under negotiation for a number of years and the UK has been at the forefront of these talks.</p><p> </p><p>A global minimum tax (Pillar 2) is an important part of the package being developed by the OECD and the UK has been working with other countries on this initiative for a number of years.</p><p> </p><p>The Government supports agreement on a global minimum tax. It is also crucial that this is agreed alongside changes to profit allocation rules (Pillar 1). Pillar 1 is vital to ensure large digital businesses pay more tax in the UK, commensurate with their economic activities.</p><p> </p><p>The Chancellor has made supporting progress towards a two-pillar solution a priority of the UK’s G7 presidency. As such, he has regular discussions with his G7 counterparts on these issues.</p><p> </p><p>Given that these discussions are still in progress and important details are still subject to international negotiation, it would not be appropriate for the Government to provide detailed impact assessments.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 3974 3975 3976 3978 3979 question first answered 24/05/2021 15:15:39 answering member 3991 label Biography information for Jesse Norman
tabling member	4523 label Biography information for Catherine West

1316215

registered interest
date	19/05/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Taxation: USA
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what assessment his Department has made of risk of diplomatic isolation at the G7 summit in the event that the Government does not support the US Administration's proposed Made in America Tax Plan which seeks to introduce a global minimum corporate tax rate.
tabling member constituency	Hornsey and Wood Green
tabling member printed	Catherine West
uin	3978
answer	answer is ministerial correction date of answer 24/05/2021 answer text <p>The Government welcomes the US administration's renewed commitment to reaching a two-pillar solution reforming the international tax framework through the OECD, and it is optimistic that an agreement can be reached.</p><p> </p><p>The OECD proposals to update the international tax framework have been under negotiation for a number of years and the UK has been at the forefront of these talks.</p><p> </p><p>A global minimum tax (Pillar 2) is an important part of the package being developed by the OECD and the UK has been working with other countries on this initiative for a number of years.</p><p> </p><p>The Government supports agreement on a global minimum tax. It is also crucial that this is agreed alongside changes to profit allocation rules (Pillar 1). Pillar 1 is vital to ensure large digital businesses pay more tax in the UK, commensurate with their economic activities.</p><p> </p><p>The Chancellor has made supporting progress towards a two-pillar solution a priority of the UK’s G7 presidency. As such, he has regular discussions with his G7 counterparts on these issues.</p><p> </p><p>Given that these discussions are still in progress and important details are still subject to international negotiation, it would not be appropriate for the Government to provide detailed impact assessments.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 3974 3975 3976 3977 3979 question first answered 24/05/2021 15:15:39 answering member 3991 label Biography information for Jesse Norman
tabling member	4523 label Biography information for Catherine West

1316216

registered interest
date	19/05/2021
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, what his Department’s policy is on the US Administration's proposals for a global minimum corporation tax rate in the event that the Government does not secure a Digital Sales Tax in OECD Pillar One negotiations.
tabling member constituency	Hornsey and Wood Green
tabling member printed	Catherine West
uin	3979
answer	answer is ministerial correction date of answer 24/05/2021 answer text <p>The Government welcomes the US administration's renewed commitment to reaching a two-pillar solution reforming the international tax framework through the OECD, and it is optimistic that an agreement can be reached.</p><p> </p><p>The OECD proposals to update the international tax framework have been under negotiation for a number of years and the UK has been at the forefront of these talks.</p><p> </p><p>A global minimum tax (Pillar 2) is an important part of the package being developed by the OECD and the UK has been working with other countries on this initiative for a number of years.</p><p> </p><p>The Government supports agreement on a global minimum tax. It is also crucial that this is agreed alongside changes to profit allocation rules (Pillar 1). Pillar 1 is vital to ensure large digital businesses pay more tax in the UK, commensurate with their economic activities.</p><p> </p><p>The Chancellor has made supporting progress towards a two-pillar solution a priority of the UK’s G7 presidency. As such, he has regular discussions with his G7 counterparts on these issues.</p><p> </p><p>Given that these discussions are still in progress and important details are still subject to international negotiation, it would not be appropriate for the Government to provide detailed impact assessments.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 3974 3975 3976 3977 3978 question first answered 24/05/2021 15:15:39 answering member 3991 label Biography information for Jesse Norman
tabling member	4523 label Biography information for Catherine West

1313299

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	Musical Instruments: Customs
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 13 April 2021 to Question 174927, whether there is a reciprocal exemption in place for musical instruments when leaving and entering the EU, so that musicians carrying portable musical instruments for professional purposes do not need (a) to make a customs declaration and (b) a carnet.
tabling member constituency	Hornsey and Wood Green
tabling member printed	Catherine West
uin	384
answer	answer is ministerial correction date of answer 17/05/2021 answer text <p>The EU operates both a Temporary Admission procedure and a Returned Goods Relief. However, the management of EU import and export procedures is the responsibility of the customs authorities of its Member States so it is important that travellers/traders confirm the processes at their port of arrival and any conditions or procedures that may apply. Information can be found at <a href="https://ec.europa.eu/taxation_customs/customs_en" target="_blank">https://ec.europa.eu/taxation_customs/customs_en</a>.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 17/05/2021 11:48:35 answering member 3991 label Biography information for Jesse Norman
tabling member	4523 label Biography information for Catherine West

1305564

registered interest
date	24/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Musical Instruments: Customs
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if the Government will publish guidance on how (a) instruments carried in vehicles and (b) music-related equipment are to be considered by (i) UK and (ii) EU regulations for ATA carnet exemptions.
tabling member constituency	Hornsey and Wood Green
tabling member printed	Catherine West
uin	174927
answer	answer is ministerial correction date of answer 13/04/2021 answer text <p>ATA carnets can be used for commercial goods, professional equipment or goods going to trade fairs or exhibitions in participating countries, which are moved on a temporary basis to a new customs territory (i.e. they will not be sold and will return to the country of origin). This includes musical instruments and equipment.</p><p> </p><p>The ATA Carnet system is an internationally agreed method of moving certain goods between customs territories temporarily (i.e. a passport for goods). An ATA Carnet simplifies the customs formalities by allowing a single document to be used for clearing goods through customs in the countries that are part of the ATA Carnet system. The ATA Carnet must be presented to customs for endorsement each time the goods enter or leave a customs territory. It is valid for one year and allows for movement of the goods shown on the Carnet as many times as required during the 12 months to any of the destinations applied for. The use of a Carnet is optional, depending on an individual/business’s specific circumstances. Further information can be found at <a href="https://www.gov.uk/taking-goods-out-uk-temporarily/get-an-ata-carnet" target="_blank">https://www.gov.uk/taking-goods-out-uk-temporarily/get-an-ata-carnet</a>.</p><p> </p><p>Temporary Admission is an alternative procedure to an ATA Carnet to import goods temporarily into the UK. Information on the Temporary Admission procedures in the UK can be found at <a href="https://www.gov.uk/guidance/apply-to-import-goods-temporarily-to-the-uk-or-eu" target="_blank">https://www.gov.uk/guidance/apply-to-import-goods-temporarily-to-the-uk-or-eu</a>.</p><p> </p><p>Portable musical instruments which are carried in a traveller’s baggage or personal vehicle can also be “declared by conduct” if they attract a relief from import duty such as Returned Goods Relief (RGR). This means they can be declared to UK Customs by walking or driving through the ‘green channel’ at the port or airport. Returned Goods Relief (RGR) allows the re-importation of items that were originally in the UK without payment of import duty and VAT. To qualify for RGR the goods must have been in free circulation with all duties and taxes paid when they were exported from the UK. Further information can be found at <a href="https://www.gov.uk/guidance/pay-less-import-duty-and-vat-when-re-importing-goods-to-the-uk-and-eu" target="_blank">https://www.gov.uk/guidance/pay-less-import-duty-and-vat-when-re-importing-goods-to-the-uk-and-eu</a>.</p><p> </p><p>The EU will have similar processes to the UK. However, the management of EU import and export procedures is the responsibility of the customs authorities of the Member States so it is important that travellers/traders confirm the processes at their port of arrival and any conditions or procedures that may apply. Information can be found at <a href="https://ec.europa.eu/taxation_customs/customs_en" target="_blank">https://ec.europa.eu/taxation_customs/customs_en</a>.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 13/04/2021 14:47:34 answering member 3991 label Biography information for Jesse Norman
tabling member	4523 label Biography information for Catherine West

1304100

registered interest
date	18/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Customs: EU Countries
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will provide guidance on how ATA carnet rules will be applied when travelling between EU Member States for multi-country tours.
tabling member constituency	Hornsey and Wood Green
tabling member printed	Catherine West
uin	171680
answer	answer is ministerial correction date of answer 23/03/2021 answer text <p>The ATA Carnet system is an internationally agreed method of moving certain goods between customs territories temporarily (i.e. a passport for goods). An ATA Carnet simplifies the customs formalities by allowing a single document to be used for clearing goods through customs in the countries that are part of the ATA Carnet system.</p><p> </p><p>The ATA Carnet must be presented to customs for endorsement each time the goods enter or leave a customs territory (for customs purposes the EU is treated as a single territory) and is currently a manual, paper-based process. It is valid for one year and allows for movement of the goods shown on the Carnet as many times as required during the 12 months to any of the destinations applied for; this would allow for multi-country tours.</p><p> </p><p>In the UK, ATA Carnets are administered by the London Chamber of Commerce and Industry. The London Chamber of Commerce and Industry can be contacted directly to discuss particular needs, and further information is available on their website.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 23/03/2021 15:05:12 answering member 3991 label Biography information for Jesse Norman
tabling member	4523 label Biography information for Catherine West

1275788

registered interest
date	12/01/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Self-employment Income Support Scheme
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether he plans to (a) close the gaps in the Self-Employment Income Support Scheme identified by the Institute for Fiscal Studies in the fourth round of the scheme for February-April 2021 and (b) pay arrears in respect of rounds one to three inclusive for creative (i) professionals and (ii) other self-employed people who have been ineligible from support under the scheme since March 2020.
tabling member constituency	Hornsey and Wood Green
tabling member printed	Catherine West
uin	136576
answer	answer is ministerial correction date of answer 18/01/2021 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.</p><p>The Government recognises that taxpayers have faced immense challenges during the COVID-19 pandemic. The Government has prioritised delivering support to as many people as possible while guarding against the risk of fraud or abuse.</p><p>The design of the SEISS, including the eligibility requirements that an individual’s trading profits must be no more than £50,000 and at least equal to their non-trading income, means it is targeted at those who most need it, and who are most reliant on their self-employment income.</p><p>The first SEISS grant supported 2.7 million individuals with claims totalling £7.8 billion. A further £5.9 billion has been claimed through the second grant and, as of 13 December, £4.8 billion through the third SEISS grant.</p><p>The fourth grant will cover February to April 2021. The Government will set out further details in due course</p><p>The SEISS continues to be just one element of a comprehensive package of support for the self-employed which includes Bounce Back loans, tax deferrals, rental support, mortgage holidays, self-isolation support payments and other business support grants.</p><p>The Government recognises the value of the cultural sector and creative professionals and has announced a £1.57 billion Culture Recovery Fund to protect the cultural sectors through the COVID-19 pandemic. To date, more than £790m of grants and loans have been allocated to over 3,000 cultural organisations in England. Organisations supported include galleries, theatres, museums, orchestras, music venues, comedy clubs and festivals. This funding will help to support jobs and organisations across the country.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 18/01/2021 15:48:06 answering member 3991 label Biography information for Jesse Norman
tabling member	4523 label Biography information for Catherine West