Show Search Form

Search Results

registered interest	true false
date	exactly: or between: and
answering body
answering dept id
answering dept short name
answering dept sort name
hansard heading
house id
legislature	pref label
question text
tabling member constituency
tabling member printed
uin
answer	is ministerial correction true false date of answer exactly: or between: and answer text answering member constituency answering member printed grouped question UIN question first answered answering member label
tabling member	label

Search

1353848

registered interest
date	08/09/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Maternity Allowance and Parental Pay
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many new parents received (a) statutory paternity pay, (b) statutory maternity pay and (c) maternity allowance in each financial year since 2010-11.
tabling member constituency	East Renfrewshire
tabling member printed	Kirsten Oswald
uin	45154
answer	answer is ministerial correction date of answer 16/09/2021 answer text <p>The information is not held in the form requested. HM Revenue and Customs (HMRC) do hold information on claimants of statutory parental payments, but this is not limited to new parents and will include claimants in each year in which they received statutory payments.</p><p> </p><p>The Department for Work and Pensions (DWP) publish statistics about benefits, including Statutory Maternity Pay and Maternity Allowance:</p><p><a href="https://www.gov.uk/government/collections/benefit-expenditure-tables" target="_blank">https://www.gov.uk/government/collections/benefit-expenditure-tables</a>.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 16/09/2021 13:58:27 answering member 3991 label Biography information for Jesse Norman
tabling member	4413 label Biography information for Kirsten Oswald

1350932

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	Self-employment Income Support Scheme: Driving Instruction
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will consider the operational challenges facing self-employed driving instructors, who are unable to operate their businesses at full capacity as a result of the need to mitigate against the transmission of covid-19, when deciding which types of businesses are eligible for funding in the future under the Self-Employment Income Support Scheme.
tabling member constituency	East Renfrewshire
tabling member printed	Kirsten Oswald
uin	40953
answer	answer is ministerial correction date of answer 10/09/2021 answer text <p>The Government recognises that many self-employed people have encountered immense challenges during the COVID-19 pandemic.</p><p> </p><p>The Self-Employment Income Support Scheme (SEISS) provides substantial support to self-employed people who meet the eligibility criteria, including self-employed driving instructors.</p><p> </p><p>Together, the five SEISS grants combined will have provided an individual with support of up to £36,570, making it one of the most generous self-employment income support schemes in the world.</p><p> </p><p>At the Spring Budget 2021, the Chancellor announced a generous extension of economic support for businesses and individuals, with many schemes including the SEISS continuing well beyond Step 4 of the Roadmap in order to accommodate even a cautious view about the time it might have taken to exit restrictions. The Government has confirmed that the Coronavirus Job Retention Scheme (CJRS) and the SEISS will be closing at the end of September 2021 and the Government will maintain its focus on helping people back into work.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 10/09/2021 13:31:35 answering member 3991 label Biography information for Jesse Norman
tabling member	4413 label Biography information for Kirsten Oswald

1330731

registered interest
date	08/06/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Taxation: Artificial Intelligence
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, for which taxes artificial intelligence is being used to assist in (a) processing and (b) auditing returns; and what plans he has to extend its use to other taxes.
tabling member constituency	East Renfrewshire
tabling member printed	Kirsten Oswald
uin	12180
answer	answer is ministerial correction date of answer 16/06/2021 answer text <p>HMRC are using the most up to date technology and Artificial Intelligence (AI) capabilities to deliver data and insight into the hands of their decision makers. This will help HMRC to focus on minimising the tax gap and make the tax system more intuitive for taxpayers.</p><p> </p><p>HMRC use AI methods across all their business areas. AI outputs are validated with human oversight before being implemented.</p><p> </p><p>HMRC are in the process of standardising their AI ethical framework in order to ensure it is consistently applied across the organisation. They are working with other public sector bodies to produce an AI strategy publication this autumn.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 16/06/2021 14:52:47 answering member 3991 label Biography information for Jesse Norman
tabling member	4413 label Biography information for Kirsten Oswald

1302621

registered interest
date	15/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Self-employment Income Support Scheme: Self-assessment
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, pursuant to the Answer of 15 March 2021 to Question 166463 on Taxation: Self-assessment, how many and what proportion of people already in receipt of a Self-Employed Income Support Scheme grant received prior notice that failure to submit a tax return for the tax year 2019-20 by (a) 2 March 2021 or (b) any other date would result in them being ineligible for the fourth and fifth grants.
tabling member constituency	East Renfrewshire
tabling member printed	Kirsten Oswald
uin	168954
answer	answer is ministerial correction date of answer 18/03/2021 answer text <p>The Government announced at Budget 2021 on 3 March 2021 that the Self-Employment Income Support Scheme (SEISS) will continue until September, with a fourth and a final fifth grant. This provides certainty on the policy to business as the economy reopens and means that the SEISS continues to be one of the most generous schemes for the self-employed in the world.</p><p> </p><p>The Chancellor also announced that the fourth and fifth SEISS grants would be based on 2019-20 Self-Assessment tax returns and individuals must have submitted their 2019-20 tax return by 2 March 2021.</p><p> </p><p>The effect of this is that more than 600,000 people are brought into scope who either became self-employed in 2019-20, or were ineligible for previous grants but now may be eligible for the fourth grant on the basis of submitting their 2019-20 Self Assessment tax return.</p><p> </p><p>As in previous years HMRC ran a prominent communications campaign in order to prompt taxpayers to file their return by the due date. This year, in addition, they issued further press releases during February, complemented by messaging via social media and, where possible, direct emails and SMS texts to taxpayers who had not yet filed returns, and their agents.</p><p> </p><p>HMRC analysis of filing volumes around this period suggests that an estimated 97% of individuals who claimed the third SEISS grant (about 2.1 million people) had submitted their 2019-20 Self-Assessment tax return by 28 February.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 18/03/2021 11:53:53 answering member 3991 label Biography information for Jesse Norman
tabling member	4413 label Biography information for Kirsten Oswald

1301297

registered interest
date	10/03/2021
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, what estimate he has made of the number of self-employed people who will be ineligible to apply for the fourth round of Self-Employed Income Support Scheme grants as a result of their tax return for the tax year 2019-20 not having been submitted by 2 March 2021.
tabling member constituency	East Renfrewshire
tabling member printed	Kirsten Oswald
uin	166462
answer	answer is ministerial correction date of answer 15/03/2021 answer text <p>HMRC waived the late filing penalty for tax returns filed online by 28 February in order to provide relief to all Self-Assessment taxpayers and agents at a time of significant pressure. The statutory filing deadline of 31 January did not change.</p><p> </p><p>According to HMRC, 11.4 million people had submitted their 2019-20 Self-Assessment tax returns by 28 February. About 1.1 million returns are outstanding. Not all of these cases will ultimately file a return or will be self-employed.</p><p> </p><p>HMRC analysis of filing volumes around this period suggests that an estimated 97% of individuals who claimed the third Self-Employment Income Support Scheme (SEISS) grant, about 2.1 million people, had submitted their 2019-20 Self-Assessment tax return by 28 February.</p><p> </p><p>An estimate of the number of self-employed individuals who will be ineligible for the fourth SEISS grant as a result of their tax return for the tax year 2019-20 not having been submitted by 2 March 2021 is not available. This will depend on the number of individuals that file a 2019-20 return after that date and the information they submit.</p><p> </p><p>At Spring Budget the Government announced a major improvement in access to the SEISS. HMRC will use 2019-20 tax returns to determine eligibility for the fourth and fifth grants, provided they were submitted by 2 March.</p><p> </p><p>This means about 600,000 people, many of whom became self-employed in 2019-20, may now be able to claim the fourth and fifth grants, bringing the total number of people who could be eligible to about 3.7 million.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 166464 question first answered 15/03/2021 15:33:36 answering member 3991 label Biography information for Jesse Norman
tabling member	4413 label Biography information for Kirsten Oswald

1301302

registered interest
date	10/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Self-Employment Income Support Scheme: Self-assessment
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what notice his Department provided to people already in receipt of a Self-Employed Income Support Scheme (SEISS) grant that they would be required to submit their tax return for the 2019-20 financial year by 2 March 2021 to be eligible to apply for the fourth round of grants under that scheme.
tabling member constituency	East Renfrewshire
tabling member printed	Kirsten Oswald
uin	166463
answer	answer is ministerial correction date of answer 15/03/2021 answer text <p>The Government 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>This means more than 600,000 people are brought into scope who either became self-employed in 2019-20, or were ineligible for previous grants but now may be eligible for the fourth grant on the basis of submitting their 2019-20 Self-Assessment tax return.</p><p>HM Revenue &amp; Customs waived the late filing penalty for Self-Assessment tax returns filed online by 28 February to provide relief to taxpayers and agents at a time of unprecedented pressure. The statutory filing deadline of 31 January did not change.</p><p> </p><p>Taxpayers who are registered for Self-Assessment will have been issued with a notice to file their return.</p><p> </p><p>HMRC run a prominent, annual communications campaign to prompt taxpayers to file their return by the due date. This year, in addition, they issued further press releases during February, complemented by messaging via social media and, where possible, direct emails and SMS texts to taxpayers who had not yet filed returns, and their agents.</p><p><strong> </strong></p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 15/03/2021 15:27:40 answering member 3991 label Biography information for Jesse Norman
tabling member	4413 label Biography information for Kirsten Oswald

1301307

registered interest
date	10/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Self-assessment
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 number of (a) tax returns for the tax year 2019-20 that were outstanding as at 31 January 2021 and (b) recipients of support under the third round of Self-Employed Income Support Scheme grants whose tax returns for tax year 2019-20 were outstanding as at 31 January 2021.
tabling member constituency	East Renfrewshire
tabling member printed	Kirsten Oswald
uin	166464
answer	answer is ministerial correction date of answer 15/03/2021 answer text <p>HMRC waived the late filing penalty for tax returns filed online by 28 February in order to provide relief to all Self-Assessment taxpayers and agents at a time of significant pressure. The statutory filing deadline of 31 January did not change.</p><p> </p><p>According to HMRC, 11.4 million people had submitted their 2019-20 Self-Assessment tax returns by 28 February. About 1.1 million returns are outstanding. Not all of these cases will ultimately file a return or will be self-employed.</p><p> </p><p>HMRC analysis of filing volumes around this period suggests that an estimated 97% of individuals who claimed the third Self-Employment Income Support Scheme (SEISS) grant, about 2.1 million people, had submitted their 2019-20 Self-Assessment tax return by 28 February.</p><p> </p><p>An estimate of the number of self-employed individuals who will be ineligible for the fourth SEISS grant as a result of their tax return for the tax year 2019-20 not having been submitted by 2 March 2021 is not available. This will depend on the number of individuals that file a 2019-20 return after that date and the information they submit.</p><p> </p><p>At Spring Budget the Government announced a major improvement in access to the SEISS. HMRC will use 2019-20 tax returns to determine eligibility for the fourth and fifth grants, provided they were submitted by 2 March.</p><p> </p><p>This means about 600,000 people, many of whom became self-employed in 2019-20, may now be able to claim the fourth and fifth grants, bringing the total number of people who could be eligible to about 3.7 million.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 166462 question first answered 15/03/2021 15:33:36 answering member 3991 label Biography information for Jesse Norman
tabling member	4413 label Biography information for Kirsten Oswald

1289969

registered interest
date	25/02/2021
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, if he will amend the earnings criteria for the Self Employed Income Support Scheme in the context of the periods of lockdown that have taken place since the commencement of that scheme.
tabling member constituency	East Renfrewshire
tabling member printed	Kirsten Oswald
uin	158962
answer	answer is ministerial correction date of answer 02/03/2021 answer text <p>The Government recognises the impact that periods of lockdown across the country have had on the self-employed and remains committed to supporting them through the impact of the virus.</p><p> </p><p>The self-employed are very diverse and have a wide mix of turnover and profits, with monthly and annual variations even in normal times, and in some cases with substantial alternative forms of income too. The design of the Self-Employment Income Support Scheme (SEISS), including the eligibility requirement 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 need it the most, and who are most reliant on their self-employment income.</p><p> </p><p>The SEISS has already provided generous support to self-employed individuals, with claims across the first three grants totalling over £19.7 billion. The Government has also confirmed that there will be a fourth SEISS grant, covering the period from February to April 2021.</p><p> </p><p>Further details of the SEISS, including the fourth grant, will be released on 3 March.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 02/03/2021 12:28:22 answering member 3991 label Biography information for Jesse Norman
tabling member	4413 label Biography information for Kirsten Oswald

1280585

registered interest
date	26/01/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Construction: 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 effect on companies of introducing a reverse VAT charge for the building and construction services sector with effect from 1 March 2021 in the context of the ongoing covid-19 outbreak; and if he will make a statement.
tabling member constituency	East Renfrewshire
tabling member printed	Kirsten Oswald
uin	143798
answer	answer is ministerial correction date of answer 01/02/2021 answer text <p>The Government remains committed to introducing the VAT reverse charge for building and construction on 1 March 2021. VAT fraud in this sector still presents a significant risk to the Exchequer.</p><p> </p><p>There are several UK anti-fraud reverse charge measures already in operation and their impact on business and supply chains is well understood and explained in the Impact Assessment for this measure. The Government provided a very long lead-in time for this measure ahead of the original implementation date of 1 October 2019 and has listened carefully to industry concerns, especially those in relation to cashflow and the impact of the COVID-19 pandemic on the sector. The Government has subsequently delayed the introduction of the reverse charge on two occasions to give businesses even more time to prepare.</p><p> </p><p>HMRC continue to work closely with the construction industry, providing support and communications to ensure that businesses are fully aware and can prepare for cashflow challenges ahead of implementation on 1 March 2021.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 01/02/2021 15:26:10 answering member 3991 label Biography information for Jesse Norman
tabling member	4413 label Biography information for Kirsten Oswald

1273197

registered interest
date	30/12/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Taxation: Self-assessment
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 number of taxpayers who will be unable to meet the deadline of 31 January 2021 for payment of tax for the tax year 2019-20 as a result of the effect of the covid-19 outbreak on the income levels of self-assessment taxpayers.
tabling member constituency	East Renfrewshire
tabling member printed	Kirsten Oswald
uin	132964
answer	answer is ministerial correction date of answer 11/01/2021 answer text <p>The Government recognises that because of the exceptional circumstances posed by COVID-19, some taxpayers will have difficulty paying their 2019/20 Self-Assessment (SA) liabilities on time.</p><p> </p><p>For that reason, the Chancellor announced in March 2020 that SA taxpayers could defer paying their July 2020 Payment on Account until 31 January 2021. This provided an immediate financial easement to about 1.5 million taxpayers who took up the option and deferred a total of about £5.8 billion.</p><p> </p><p>The Government understands that many taxpayers will still struggle to pay their SA payments becoming due on 31 January 2021. Although it is not possible accurately to estimate the number of taxpayers who will be affected in this way, the numbers may be considerably higher than in previous years.</p><p> </p><p>Therefore, in order to support taxpayers facing financial difficulty, HMRC have made significant changes to their online self-service Time to Pay Service, enabling taxpayers to set up a Direct Debit instalment payment arrangement with HMRC without having to contact HMRC beforehand.</p><p> </p><p>Previously, this service was only available to taxpayers with Self-Assessment liabilities of up to £10,000. That threshold has been increased to £30,000 to enable more taxpayers to use the service, allowing payment in up to 12 monthly instalments.</p><p> </p><p>Taxpayers with Self-Assessment liabilities over £30,000 will still be able to contact HMRC directly to agree a Time to Pay arrangement.</p><p> </p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 11/01/2021 15:13:52 answering member 3991 label Biography information for Jesse Norman
tabling member	4413 label Biography information for Kirsten Oswald