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

1276999

registered interest
date	15/01/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Coronavirus Job Retention Scheme
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will extend the Coronavirus Job Retention Scheme to publicly funded workers who are not critical workers but cannot work from home where the worker has (a) childcare responsibilities and (b) health conditions.
tabling member constituency	Worsley and Eccles South
tabling member printed	Barbara Keeley
uin	138424
answer	answer is ministerial correction date of answer 20/01/2021 answer text <p>The Coronavirus Job Retention scheme (CJRS) has been available to the employers of anyone who has been unable to work, including from home, due to caring responsibilities arising from COVID-19, such as caring for children who are at home as a result of school and childcare facilities closing, or caring for a vulnerable individual in their household.</p><p> </p><p>If someone is clinically extremely vulnerable, they are encouraged to talk to their employer as soon as possible to discuss and agree options. The CJRS is available to all employers and employees providing they meet the eligibility criteria, and this includes the clinically extremely vulnerable.</p><p> </p><p>The Government does not expect the CJRS to be widely used by public sector organisations, as most public sector employees have continued to provide essential public services or contribute to the response to the coronavirus outbreak.</p><p> </p><p>Where employers receive public funding for staff costs, and that funding is continuing, the Government expects employers to use that money to continue to pay staff in the usual fashion; and correspondingly not to furlough them through the CJRS. This also applies to non-public sector employers who receive public funding for staff costs.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 20/01/2021 09:34:46 answering member 3991 label Biography information for Jesse Norman
tabling member	1588 label Biography information for Barbara Keeley

1277009

registered interest
date	15/01/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	UK Trade with EU: France
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 implications for his policies of current practice by French customs authorities requiring (a) UK Export Declaration documentation to be terminated on arrival of UK goods at their point of entry into France and (b) fresh Transit documentation to be initiated at that point of entry in order for UK goods to proceed through France to other destinations within the EU; for what reason goods imported from the EU to the UK require only EU Export Declaration documentation to proceed through the UK; how many EU countries apply this asymmetric arrangement to their trade with the UK; what estimate he has made of the competitive disadvantage to UK exporters of having to pay additional charges both to (i) obtain and (ii) terminate the extra documentation required for transiting through France to another EU destination; and for what reason that additional paperwork is required for the high proportion of UK exports to EU countries which are zero-tariff rated.
tabling member constituency	New Forest East
tabling member printed	Dr Julian Lewis
uin	138365
answer	answer is ministerial correction date of answer 20/01/2021 answer text <p>Customs formalities apply on both sides of the UK-EU border. This involves an export declaration in the country of dispatch and an import declaration in the country of destination. UK import controls are similar to those of the EU. However, recognising the impact of COVID-19 on businesses’ ability to prepare and following the announcement in February 2020 that the Government will implement full border controls on imports coming into GB from the EU, the UK Government has taken the decision to introduce new border controls in stages up until 1 July 2021. Until 30 June 2021 traders (or their intermediaries) can import non-controlled goods from the EU by making a declaration in their own records at the point the goods enter GB followed by a delayed supplementary declaration.</p><p> </p><p>The Government also successfully negotiated the UK’s accession to the Convention on Common Transit. This procedure can facilitate border crossings and defer payment of import duties while the goods travel under it throughout the Common Transit Area. Goods moving under a transit declaration do not need to undertake import and export procedures at every border. Instead the goods are exported once in the country of dispatch before being declared into transit. The goods may then cross over multiple customs territories before arriving at their final destination. The goods then will only need to be imported once they reach their final destination. The transit procedure is not mandatory but may be particularly helpful if the goods are for an EU country other than the one in control of the border where they arrive.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 20/01/2021 09:32:41 answering member 3991 label Biography information for Jesse Norman
tabling member	54 label Biography information for Sir Julian Lewis

1277017

registered interest
date	15/01/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Duty Free Allowances: Northern Ireland
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, pursuant to the Answer of 30 September 2020 to Question 906670 on Duty Free Allowances: Northern Ireland, what guidance was issued, on what date that guidance was issued, and to whom that guidance was issued.
tabling member constituency	East Londonderry
tabling member printed	Mr Gregory Campbell
uin	138401
answer	answer is ministerial correction date of answer 20/01/2021 answer text <p>HMRC published guidance in the fourth quarter of 2020 relating to tax arrangements under the Northern Ireland Protocol, including duty free allowances, on GOV.UK. This guidance can be found through the following links:</p><p> </p><p>General guidance with respect to VAT: <a href="https://www.gov.uk/government/publications/accounting-for-vat-on-goods-moving-between-great-britain-and-northern-ireland-from-1-january-2021" target="_blank">https://www.gov.uk/government/publications/accounting-for-vat-on-goods-moving-between-great-britain-and-northern-ireland-from-1-january-2021</a></p><p> </p><p>General guidance with respect to excise: <a href="https://www.gov.uk/government/publications/moving-excise-goods-as-freight-under-the-northern-ireland-protocol-from-1-january-2021/moving-excise-goods-as-freight-under-the-northern-ireland-protocol-from-1-january-2021#excise-movements-from-great-britain-to-northern-ireland-via-the-eu" target="_blank">https://www.gov.uk/government/publications/moving-excise-goods-as-freight-under-the-northern-ireland-protocol-from-1-january-2021/moving-excise-goods-as-freight-under-the-northern-ireland-protocol-from-1-january-2021#excise-movements-from-great-britain-to-northern-ireland-via-the-eu</a></p><p> </p><p>Guidance on duty-free allowances: <a href="https://www.gov.uk/duty-free-goods" target="_blank">https://www.gov.uk/duty-free-goods</a></p><p> </p><p>Public notice on UK customs information: <a href="https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/948077/UK_customs_information_Northern_Ireland.pdf" target="_blank">https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/948077/UK_customs_information_Northern_Ireland.pdf</a></p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 20/01/2021 09:36:45 answering member 3991 label Biography information for Jesse Norman
tabling member	1409 label Biography information for Mr Gregory Campbell

1277020

registered interest
date	15/01/2021
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, how many people have been actively pursued for payment of the Loan Charge (a) in each lockdown period and (b) overall since the beginning of the covid-19 outbreak; what estimate he has made of the numbers of (i) bankruptcies and (ii) suicides associated with Loan Charge payment demands; what steps HMRC has taken against companies which advised their clients to use disguised remuneration schemes; and what data has been collected on contractors who worked for HMRC while utilising disguised remuneration schemes.
tabling member constituency	New Forest East
tabling member printed	Dr Julian Lewis
uin	138366
answer	answer is ministerial correction date of answer 20/01/2021 answer text <p>Taxpayers had until 30 September 2020 to file and pay the Loan Charge or agree a Time to Pay arrangement. Since then, HMRC have contacted taxpayers with a Loan Charge liability to establish what, if any, support they need to pay the amount due. HMRC’s helpline and the dedicated Loan Charge helpline are available to support taxpayers in managing their debt and agreeing arrangements to pay their liability, including referral for independent debt advice and explaining guaranteed Time to Pay criteria.</p><p> </p><p>HMRC do not want to make anyone bankrupt, and insolvency is only ever considered as a last resort. HMRC will work with individuals to reach sustainable and manageable payment plans wherever possible. In line with current practice, HMRC will pause recovery action where a taxpayer has no ability to pay, until there is a significant change of circumstances. HMRC are not always the only creditor and some individuals may choose to enter insolvency themselves based on their overall financial position. HMRC have not made an estimate of the number of people who may become bankrupt and have a Loan Charge liability.</p><p> </p><p>HMRC records show that in six cases taxpayers have very sadly taken their lives and have also been identified as having used a disguised remuneration scheme. On each occasion HMRC referred the case to the Independent Office for Police Conduct (IOPC), and HMRC undertook an internal investigation. Four investigations have been concluded and in all no staff misconduct was identified which might warrant disciplinary action.</p><p> </p><p>In March 2020, HMRC published on GOV.UK their strategy for tackling promoters of tax avoidance schemes, including those who promote disguised remuneration schemes. The strategy sets out HMRC’s work to date and outlines how HMRC will continue to take robust action against promoters of tax avoidance.</p><p> </p><p>HMRC collect certain details of all the contractors they engage as contingent labour, including names, National Insurance numbers and engagement periods. As with other taxpayers, HMRC also hold information returned through PAYE. HMRC maintain a compliance database with information on both individuals and employers who are associated with known avoidance schemes. HMRC do not engage in, or enter into, disguised remuneration schemes. It is possible for a contractor providing services to HMRC to use a disguised remuneration scheme without HMRC’s knowledge or participation.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 20/01/2021 17:52:24 answering member 3991 label Biography information for Jesse Norman
tabling member	54 label Biography information for Sir Julian Lewis

1277023

registered interest
date	15/01/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Food: Wholesale Trade
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will grant business rates relief to food service wholesalers that are closed due to the covid-19 lockdown announced in January 2021.
tabling member constituency	Swansea East
tabling member printed	Carolyn Harris
uin	138471
answer	answer is ministerial correction date of answer 21/01/2021 answer text <p>The Government has provided enhanced support to the retail, hospitality and leisure sectors through business rates relief given the direct and acute impacts of the COVID-19 pandemic on those sectors. Business rates are devolved in Wales, and so are a matter for the Welsh Government.</p><p> </p><p>The Government has sympathy with all businesses affected by COVID-19, and has provided various schemes that can support specific firms such as wholesalers, including Coronavirus Business Interruption Loans, Bounce Back Loans, grants and VAT deferrals.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 21/01/2021 14:38:41 answering member 3991 label Biography information for Jesse Norman
tabling member	4480 label Biography information for Carolyn Harris

1277077

registered interest
date	15/01/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Off-payroll Working
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether his Department has received any representations on delaying the introduction of IR35 from April 2021.
tabling member constituency	Oxford East
tabling member printed	Anneliese Dodds
uin	138496
answer	answer is ministerial correction date of answer 20/01/2021 answer text <p>The Government has been clear that the reform of the off-payroll working rules will be introduced on 6 April 2021. The Government remains committed to introducing this policy in order to address the unfairness of non-compliance with the existing off-payroll working rules. Organisations should continue to prepare for the implementation of the reform. Since the reform was delayed in April 2020, Parliament has passed legislation enacting the reform from April 2021.</p><p> </p><p>Many businesses have already made significant preparations to ensure they are ready for the reform and HMRC are committed to supporting businesses and individuals in the run up to and beyond the reform being implemented. HMRC are providing webinars, workshops and one-to-one calls as well as publishing updated guidance and factsheets to enable businesses to prepare.</p><p> </p><p>The Government regularly engages with a range of stakeholders to inform policy making. The Government continues to engage with key stakeholders and affected organisations in relation to their preparations for the forthcoming reform.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 138497 question first answered 20/01/2021 09:30:31 answering member 3991 label Biography information for Jesse Norman
tabling member	4657 label Biography information for Anneliese Dodds

1277078

registered interest
date	15/01/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Off-payroll Working
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether his Department plans to delay the introduction of IR35 from April 2021.
tabling member constituency	Oxford East
tabling member printed	Anneliese Dodds
uin	138497
answer	answer is ministerial correction date of answer 20/01/2021 answer text <p>The Government has been clear that the reform of the off-payroll working rules will be introduced on 6 April 2021. The Government remains committed to introducing this policy in order to address the unfairness of non-compliance with the existing off-payroll working rules. Organisations should continue to prepare for the implementation of the reform. Since the reform was delayed in April 2020, Parliament has passed legislation enacting the reform from April 2021.</p><p> </p><p>Many businesses have already made significant preparations to ensure they are ready for the reform and HMRC are committed to supporting businesses and individuals in the run up to and beyond the reform being implemented. HMRC are providing webinars, workshops and one-to-one calls as well as publishing updated guidance and factsheets to enable businesses to prepare.</p><p> </p><p>The Government regularly engages with a range of stakeholders to inform policy making. The Government continues to engage with key stakeholders and affected organisations in relation to their preparations for the forthcoming reform.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 138496 question first answered 20/01/2021 09:30:31 answering member 3991 label Biography information for Jesse Norman
tabling member	4657 label Biography information for Anneliese Dodds

1277131

registered interest
date	15/01/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Revenue and Customs: Tax Avoidance
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many contractors have worked for HMRC while using disguised remuneration schemes to date.
tabling member constituency	Wansbeck
tabling member printed	Ian Lavery
uin	138440
answer	answer is ministerial correction date of answer 21/01/2021 answer text I refer the Honourable Member to the answer given to UIN 119261. answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 21/01/2021 14:37:20 answering member 3991 label Biography information for Jesse Norman
tabling member	4139 label Biography information for Ian Lavery

1277134

registered interest
date	15/01/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	High Income Child Benefit Tax Charge
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 households where total earnings are over £50,000 but where each member of the household earns less than £50,000 they are not subject to the High-Income Child Benefit Charge.
tabling member constituency	North East Fife
tabling member printed	Wendy Chamberlain
uin	138520
answer	answer is ministerial correction date of answer 20/01/2021 answer text <p>The information requested could only be made available at disproportionate cost.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 20/01/2021 09:38:44 answering member 3991 label Biography information for Jesse Norman
tabling member	4765 label Biography information for Wendy Chamberlain