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1230553

registered interest
date	02/09/2020
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, what steps his Department is taking to ensure that reforms to off-payroll working rules do not result in contractors being subject to role-based blanket IR35 assessments that incorrectly classify them as operating inside IR35.
tabling member constituency	Bermondsey and Old Southwark
tabling member printed	Neil Coyle
uin	84270
answer	answer is ministerial correction date of answer 10/09/2020 answer text <p>Organisations must take reasonable care when making status determinations for the off-payroll working rules. The Government is clear that determinations must be made on a case-by-case basis, although it is acceptable to make a determination for a group of workers where the terms and conditions of contracts and working practices are the same.</p><p> </p><p>HMRC’s dedicated education and support team will be delivering an enhanced programme of targeted support ahead of April 2021. This will include working with client organisations to make sure they are able to correctly determine their contractors’ status for tax.</p><p> </p><p>The Government has also already ensured that from April 2021 client organisations are required to introduce a client-led status disagreement process where contractors can raise their concerns with their client organisation if they disagree on how they have been categorised.</p><p> </p><p>HMRC will also commission independent research into the impacts of the reform six months after it has taken effect, which will look at how status decisions are being made. This research will be presented to Parliament.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 10/09/2020 12:55:23 answering member 3991 label Biography information for Jesse Norman
tabling member	4368 label Biography information for Neil Coyle

1230584

registered interest
date	02/09/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Coronavirus Job Retention Scheme: Travel
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, pursuant to the Answer of 20 July 2020 to Question 73946 on Coronavirus Job Retention Scheme: Travel, what businesses and representatives groups from the leisure coach industry Ministers from his Department have met with since the start of the covid-19 outbreak.
tabling member constituency	Nottingham North
tabling member printed	Alex Norris
uin	84335
answer	answer is ministerial correction date of answer 07/09/2020 answer text <p>Treasury ministers and officials have meetings with a wide variety of organisations in the public and private sectors as part of the process of policy development and delivery.</p><p> </p><p>Details of ministerial and permanent secretary meetings with external organisations on departmental business are published on a quarterly basis and are available at: <a href="https://www.gov.uk/government/collections/hmt-ministers-meetings-hospitality-gifts-and-overseas-travel" target="_blank">https://www.gov.uk/government/collections/hmt-ministers-meetings-hospitality-gifts-and-overseas-travel</a></p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 07/09/2020 15:21:10 answering member 3991 label Biography information for Jesse Norman
tabling member	4641 label Biography information for Alex Norris

1230600

registered interest
date	02/09/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Empty Property: Business Rates
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will make it his policy to further support landlords of commercial properties by extending the Business Rates Expanded Retail Discount to owners of vacant retail premises.
tabling member constituency	Tunbridge Wells
tabling member printed	Greg Clark
uin	84178
answer	answer is ministerial correction date of answer 07/09/2020 answer text <p>Properties which were closed temporarily due to the Government’s advice on COVID-19 should be treated as occupied for the purposes of the business rates holiday for retail, hospitality and leisure properties.</p><p> </p><p>The Government maintains an Empty Property Relief (EPR) to support property owners between the reoccupation of vacated premises.   Under EPR, owners of retail properties do not normally have to pay business rates on newly vacated buildings for three months.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 07/09/2020 15:19:46 answering member 3991 label Biography information for Jesse Norman
tabling member	1578 label Biography information for Greg Clark

1230615

registered interest
date	02/09/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Duty Free Allowances
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, when he plans to publish the results of the consultation on duty-free and tax-free goods carried by passengers which closed on 20 May 2020.
tabling member constituency	Cities of London and Westminster
tabling member printed	Nickie Aiken
uin	84344
answer	answer is ministerial correction date of answer 11/09/2020 answer text <p>The Government continued to explore the potential digitisation of the VAT Retail Export Scheme in parallel with the consultation on the approach to duty-free and tax-free goods in Great Britain. There were a range of views submitted and the Government has today published a summary of responses to the consultation.</p><p> </p><p>After reviewing the long-term approach to tax-free goods as part of that consultation, the Government announced today that the VAT Retail Export Scheme would be withdrawn from 1 January 2021 and would therefore not be digitised or extended to EU residents.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 84345 84346 question first answered 11/09/2020 12:47:31 answering member 3991 label Biography information for Jesse Norman
tabling member	4741 label Biography information for Nickie Aiken

1230616

registered interest
date	02/09/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Exports: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what proportion of responses to Question 9 in the consultation on duty-free and tax-free goods carried by passengers supported extending the VAT Retail Export Scheme to visitors from EU member states.
tabling member constituency	Cities of London and Westminster
tabling member printed	Nickie Aiken
uin	84345
answer	answer is ministerial correction date of answer 11/09/2020 answer text <p>The Government continued to explore the potential digitisation of the VAT Retail Export Scheme in parallel with the consultation on the approach to duty-free and tax-free goods in Great Britain. There were a range of views submitted and the Government has today published a summary of responses to the consultation.</p><p> </p><p>After reviewing the long-term approach to tax-free goods as part of that consultation, the Government announced today that the VAT Retail Export Scheme would be withdrawn from 1 January 2021 and would therefore not be digitised or extended to EU residents.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 84344 84346 question first answered 11/09/2020 12:47:32 answering member 3991 label Biography information for Jesse Norman
tabling member	4741 label Biography information for Nickie Aiken

1230617

registered interest
date	02/09/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Exports: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, when the digitalisation of the VAT Retail Export Scheme, announced in 2016, will be completed.
tabling member constituency	Cities of London and Westminster
tabling member printed	Nickie Aiken
uin	84346
answer	answer is ministerial correction date of answer 11/09/2020 answer text <p>The Government continued to explore the potential digitisation of the VAT Retail Export Scheme in parallel with the consultation on the approach to duty-free and tax-free goods in Great Britain. There were a range of views submitted and the Government has today published a summary of responses to the consultation.</p><p> </p><p>After reviewing the long-term approach to tax-free goods as part of that consultation, the Government announced today that the VAT Retail Export Scheme would be withdrawn from 1 January 2021 and would therefore not be digitised or extended to EU residents.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 84344 84345 question first answered 11/09/2020 12:47:32 answering member 3991 label Biography information for Jesse Norman
tabling member	4741 label Biography information for Nickie Aiken

1230618

registered interest
date	02/09/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Exports: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what activities the HMRC Policy Lab has undertaken in its research on the digitalisation of the VAT Retail Export Scheme; and which companies and organisations they have (a) met and (b) observed as part of that research.
tabling member constituency	Cities of London and Westminster
tabling member printed	Nickie Aiken
uin	84347
answer	answer is ministerial correction date of answer 11/09/2020 answer text <p>The HMRC Policy Lab carried out site visits, observed processes and conducted interviews and surveys in relation to the VAT Retail Export Scheme. This involved a wide variety of stakeholders including Border Force, retailers, VAT refund providers, refund agents, airport operators and shoppers. This research took place in parallel with a consultation on tax-free and duty-free goods.</p><p> </p><p>After reviewing the long-term approach to tax-free goods as part of that consultation, the Government announced today that the VAT Retail Export Scheme would be withdrawn from 1 January 2021 and would therefore not be digitised or extended to EU residents.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 11/09/2020 12:50:17 answering member 3991 label Biography information for Jesse Norman
tabling member	4741 label Biography information for Nickie Aiken

1230623

registered interest
date	02/09/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Hospitality Industry: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what plans he has to allow refunds of VAT to be claimed where paid in advance at the standard rate covering the period of the newly introduced VAT reduction between 15 July 2020 and 12 January 2021 for (a) caravan site fees and (b) other businesses in the hospitality and hotel and holiday accommodation sector; and if he will make a statement.
tabling member constituency	Kilmarnock and Loudoun
tabling member printed	Alan Brown
uin	84292
answer	answer is ministerial correction date of answer 07/09/2020 answer text <p>All businesses that benefit from the temporary reduced rate are able to apply the reduced rate to advance bookings that take place between 15 July 2020 and 12 January 2021. The Government encourages businesses to pass on the saving wherever possible, but it is a decision for them whether to do that or to use the money to support their trading.</p><p> </p><p>Further detail on the application of the reduced rate can be found in Revenue and Customs Brief: Guidance on the temporary reduced rate of VAT for hospitality, holiday accommodation and attractions, on GOV.UK: <a href="https://www.gov.uk/government/publications/revenue-and-customs-brief-10-2020-temporary-reduced-rate-of-vat-for-hospitality-holiday-accommodation-and-attractions/guidance-on-the-temporary-reduced-rate-of-vat-for-hospitality-holiday-accommodation-and-attractions" target="_blank">https://www.gov.uk/government/publications/revenue-and-customs-brief-10-2020-temporary-reduced-rate-of-vat-for-hospitality-holiday-accommodation-and-attractions/guidance-on-the-temporary-reduced-rate-of-vat-for-hospitality-holiday-accommodation-and-attractions</a></p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 07/09/2020 15:17:46 answering member 3991 label Biography information for Jesse Norman
tabling member	4470 label Biography information for Alan Brown

1230636

registered interest
date	02/09/2020
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, pursuant to the Answer of 23 July 2020 to Question 76028, what the evidential basis was for the estimated increase in revenue from the Digital Services Tax from £390 million in 2020-2021 to £510 million in 2024-2025.
tabling member constituency	Newcastle upon Tyne Central
tabling member printed	Chi Onwurah
uin	84235
answer	answer is ministerial correction date of answer 10/09/2020 answer text <p>The revenue is estimated to increase from +£280 million in 2020-2021 to +£510 million in 2024-2025.</p><p> </p><p>The tax base used to make this estimate consisted of all revenues attributable to specific digital business activities, where those revenues were linked to the participation of UK users.</p><p> </p><p>The tax base was established by collecting data on the revenues generated by the specific digital business activities in scope of the measure. The tax base was then projected over the scorecard period using a combination of the historical UK revenue growth of groups in scope and the Office for Budget Responsibility’s (OBR) non-North Sea gross trading profits determinant.</p><p> </p><p>The costing was estimated by applying the policy regime to the tax base described, taking into account the potential behavioural responses of groups to this measure.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 10/09/2020 12:52:55 answering member 3991 label Biography information for Jesse Norman
tabling member	4124 label Biography information for Chi Onwurah

1230638

registered interest
date	02/09/2020
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, what companies are in scope of the Digital Services Tax; and what other forms of taxation are applicable to such companies.
tabling member constituency	Newcastle upon Tyne Central
tabling member printed	Chi Onwurah
uin	84236
answer	answer is ministerial correction date of answer 07/09/2020 answer text <p>The Digital Services Tax applies to revenues generated from the provision of search engines, social media platforms, or online marketplaces to UK users. The requirement to maintain taxpayer confidentiality means it is not possible to disclose which specific businesses will be subject to the tax.</p><p> </p><p>Businesses in scope of the Digital Services Tax may also be subject to Corporation Tax, employer NICs, and other taxes, depending on their activities.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 07/09/2020 15:24:43 answering member 3991 label Biography information for Jesse Norman
tabling member	4124 label Biography information for Chi Onwurah