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1304996

registered interest
date	23/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Housing: Insulation
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 exempting from VAT the fire safety works required for leaseholders under surveys deemed necessary to inspect cladding and other materials after the Grenfell tragedy.
tabling member constituency	Bermondsey and Old Southwark
tabling member printed	Neil Coyle
uin	174137
answer	answer is ministerial correction date of answer 13/04/2021 answer text <p>The Government announced on 10 February 2021 that it would fully fund the cost of replacing unsafe cladding for all leaseholders in residential buildings 18 metres and over in England.</p><p> </p><p>It was also announced that for low rise buildings between 11 metres and 18 metres, with a lower risk to safety, there will be new protection from the costs of cladding removal. This would be made through a long-term, low interest, Government-backed financing arrangement to pay for cladding removal, where it is needed.</p><p> </p><p>In most cases, the standard rate of VAT will be applied to the removal and replacement of cladding. However, the cost of replacing cladding can be zero rated if it is tied to the initial construction of the building and the cladding is shown to be defective.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 13/04/2021 14:44:51 answering member 3991 label Biography information for Jesse Norman
tabling member	4368 label Biography information for Neil Coyle

1305021

registered interest
date	23/03/2021
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, on what date the fourth self-employed income support grant is planned to open for applications.
tabling member constituency	Upper Bann
tabling member printed	Carla Lockhart
uin	174338
answer	answer is ministerial correction date of answer 29/03/2021 answer text <p>I refer the Honourable Member to the answer given on 23 March 2021 to UIN 171650.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 29/03/2021 12:45:20 answering member 3991 label Biography information for Jesse Norman
tabling member	4857 label Biography information for Carla Lockhart

1305055

registered interest
date	23/03/2021
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, whether he has made a recent assessment of the potential merits of bringing forward the application window for the fourth Self-Employment Income Support Scheme grant.
tabling member constituency	Ealing Central and Acton
tabling member printed	Dr Rupa Huq
uin	174189
answer	answer is ministerial correction date of answer 13/04/2021 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> </p><p>The Government also announced a significant change in access to the SEISS. Basing the fourth and fifth grants on 2019-20 Self Assessment tax returns 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 tax return.</p><p> </p><p>Using these returns requires time to deliver, due to the increased population and new data. In order to allow HM Revenue and Customs (HMRC) time to process 2019-20 tax returns it has not been possible to invite applications or open the claims service earlier.</p><p> </p><p>Individuals must have submitted their 2019-20 tax return by 2 March to be considered for the SEISS. This date balances access for the vast majority of eligible self-employed individuals, with the duty to protect the taxpayer against fraud as the details of the SEISS grants became public.</p><p> </p><p>HMRC will open the online claims service for the fourth SEISS grant from late April 2021 and expects to notify potentially eligible people of their personal claim date from mid-April.</p><p> </p><p>The SEISS is just one part of a wider package of support for the self-employed, including Restart Grants, the Recovery Loan scheme, business rates relief, and other business support schemes.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 174136 question first answered 13/04/2021 14:26:45 answering member 3991 label Biography information for Jesse Norman
tabling member	4511 label Biography information for Dr Rupa Huq

1305093

registered interest
date	23/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Leisure: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether he has plans to extend the 5 per cent VAT rate in response to the covid-19 outbreak for indoor leisure to March 2022.
tabling member constituency	Stevenage
tabling member printed	Stephen McPartland
uin	174116
answer	answer is ministerial correction date of answer 13/04/2021 answer text <p>The temporary reduced rate of VAT (5 per cent) was introduced on 15 July 2020 to support the cash flow and viability of about 150,000 businesses and protect over 2.4 million jobs in the hospitality and tourism sectors. Admission to leisure centres is not included within the reduced rate, but where a leisure centre operates activity that falls within the reduced rate, e.g. an on-site café, that service will qualify.</p><p> </p><p>As announced at Budget 2021, the Government has extended the temporary reduced rate of VAT for hospitality and tourism and it will now end on 30 September 2021. In addition, to help businesses manage the transition back to the standard rate, a 12.5 per cent rate will then apply for a further six months, until 31 March 2022.</p><p> </p><p>This relief already comes at a £7 billion cost to the Exchequer, and there are no plans to extend the scope of the reduced rate. While some businesses in some sectors are disappointed, a boundary for eligibility had to be drawn.</p><p> </p><p>The Government has made available a comprehensive wider package of support which includes extensions to the furlough scheme; extensions to the COVID-19 loan schemes; grant support; a business rates holiday for all retail, hospitality and leisure business properties; mortgage holidays; enhanced Time to Pay for taxes; and VAT deferrals.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 13/04/2021 14:28:19 answering member 3991 label Biography information for Jesse Norman
tabling member	4093 label Biography information for Stephen McPartland

1305094

registered interest
date	23/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Leisure: Business Rates
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what plans he has to extend the business rates holiday in response to the covid-19 outbreak for indoor leisure to March 2022.
tabling member constituency	Stevenage
tabling member printed	Stephen McPartland
uin	174117
answer	answer is ministerial correction date of answer 13/04/2021 answer text <p>The Budget announced a three-month extension to the business rates holiday for eligible businesses in the retail, hospitality and leisure sectors that was provided at Budget 2020. This means over 350,000 properties will pay no business rates for three months.</p><p> </p><p>From 1 July 2021, 66% relief will be available subject to a cash cap that depends on whether businesses have been required to close or were able to open. This additional relief takes the total value of support in 2021-22 to £6 billion and means the vast majority of businesses will on average receive 75% relief across the year.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 13/04/2021 14:46:16 answering member 3991 label Biography information for Jesse Norman
tabling member	4093 label Biography information for Stephen McPartland

1305103

registered interest
date	23/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Immigration: Disclosure of Information
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what steps HMRC has taken to share Highly Skilled Tier 1 (General) migrant data with the Home Office for indefinite leave to remain decisions.
tabling member constituency	Manchester, Gorton
tabling member printed	Afzal Khan
uin	174258
answer	answer is ministerial correction date of answer 13/04/2021 answer text <p>Where legally permitted and proportionate, HMRC undertake to share data with the Home Office (HO) under the relevant legislation and where requested by HO, which is governed by a single Partnership Agreement.</p><p>The Partnership Agreement sets out the framework under which HMRC and HO work together. Under this partnership agreement, HMRC may undertake to share data where there is a Data Usage Agreement (DUA) or Memorandum of Understanding (MoU) for the purpose outlined within the agreements.</p><p>These documents are signed off by both departments and outline the approved legal gateway for the data share, the purpose of the data share, how the data will be used, what data is to be shared and how, data security obligations, and data retention policy.</p><p>HMRC have extensive senior governance in place to assure that DUAs adhere to legal requirements and are proportionate in their requests. All DUAs are assessed under relevant legislation and are reviewed under a regular schedule. Secure data transfer infrastructure is in place for data exchange, and data is only permitted to be used for the agreed purpose.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 13/04/2021 14:34:15 answering member 3991 label Biography information for Jesse Norman
tabling member	4671 label Biography information for Afzal Khan

1305264

registered interest
date	23/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Retail Trade: Business Rates
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether he has made an assessment of the potential merits of providing business rates relief to vacant retail units that are being used to facilitate temporary routine covid-19 testing for employees of nearby businesses.
tabling member constituency	York Outer
tabling member printed	Julian Sturdy
uin	174110
answer	answer is ministerial correction date of answer 29/03/2021 answer text <p>The Budget announced a three-month extension to the business rates holiday for eligible businesses in the retail, hospitality and leisure sectors that was provided at Budget 2020. This means over 350,000 properties will pay no business rates for three months.</p><p> </p><p>From 1 July 2021, 66% relief will be available subject to a cash cap that depends on whether businesses have been required to close or were able to open. This additional relief takes the total value of support in 2021-22 to £6 billion and means that the vast majority of businesses will receive an average 75% relief across the year.</p><p> </p><p>Local authorities are responsible for awarding this discount, having regard to the guidance provided by the Ministry of Housing, Communities and Local Government.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 29/03/2021 12:41:47 answering member 3991 label Biography information for Jesse Norman
tabling member	4079 label Biography information for Julian Sturdy

1305271

registered interest
date	23/03/2021
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 assessment he has made of the potential merits of inviting applications for the fourth grant of the Self-Employed Income Support Scheme earlier than mid-April 2021.
tabling member constituency	Belfast East
tabling member printed	Gavin Robinson
uin	174136
answer	answer is ministerial correction date of answer 13/04/2021 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> </p><p>The Government also announced a significant change in access to the SEISS. Basing the fourth and fifth grants on 2019-20 Self Assessment tax returns 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 tax return.</p><p> </p><p>Using these returns requires time to deliver, due to the increased population and new data. In order to allow HM Revenue and Customs (HMRC) time to process 2019-20 tax returns it has not been possible to invite applications or open the claims service earlier.</p><p> </p><p>Individuals must have submitted their 2019-20 tax return by 2 March to be considered for the SEISS. This date balances access for the vast majority of eligible self-employed individuals, with the duty to protect the taxpayer against fraud as the details of the SEISS grants became public.</p><p> </p><p>HMRC will open the online claims service for the fourth SEISS grant from late April 2021 and expects to notify potentially eligible people of their personal claim date from mid-April.</p><p> </p><p>The SEISS is just one part of a wider package of support for the self-employed, including Restart Grants, the Recovery Loan scheme, business rates relief, and other business support schemes.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 174189 question first answered 13/04/2021 14:26:45 answering member 3991 label Biography information for Jesse Norman
tabling member	4360 label Biography information for Gavin Robinson

1305315

registered interest
date	23/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Tax Evasion: Prosecutions
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many people were the subject of a criminal prosecution by HMRC in each calendar year from (a) 2005 to (b) 2020; and in respect of how many offences those prosecutions were so brought in each of those years.
tabling member constituency	Houghton and Sunderland South
tabling member printed	Bridget Phillipson
uin	174103
answer	answer is ministerial correction date of answer 13/04/2021 answer text <p>HMRC are able to provide data for questions 174103 and 174107. The earliest year for which data is available is 2011-12; data as far back as 2005 is not available. In relation to questions 174104, 174105 and 174106, HMRC are unable to provide information, as this level of data is not held centrally.</p><p> </p><p>The following table (Table 1) details those individuals subject to criminal prosecution by HMRC each year since records began in 2011/2012. In order to obtain the total prosecutions figures, convictions and acquittals are included.</p><p> </p><p> </p><p>HMRC do not hold a central count of the offences relating to individual prosecutions, and so HMRC have provided prosecution totals only for each respective year. Please note HMRC report on a financial year basis and as such they have provided the data in that format and not by calendar year.</p><p> </p><p>The reduced number of prosecutions is the result of HMRC increasingly focusing their criminal investigations on the most severe fraud, where a visible deterrent is needed or where other compliance approaches are likely to be ineffective; often this is at the top end of the highest-harm and most complex organised crime and serious frauds, where criminal interventions have the most impact.</p><p> </p><p>HMRC’s publicly stated policy is clear that they deal with serious fraud by using the most cost-effective civil interventions when appropriate. HMRC focus criminal investigations on those cases where the behaviour is very severe, where civil sanctions alone will not work and where a criminal prosecution will act as a strong deterrent to others. HMRC’s focus is on reaching the right outcome for the UK, rather than chasing arbitrary targets for arrests and prosecutions.</p><p> </p><p>It should also be noted that HMRC are not a prosecuting authority. HMRC prepare cases to the highest evidential standard and pass the case to the relevant prosecuting authority to make a decision on whether the case proceeds to court, or not.</p><p>Table 1:</p><p> </p><table><tbody><tr><td><p>Prosecutions</p></td><td><p> </p></td><td><p> </p></td><td><p> </p></td><td><p> </p></td><td><p> </p></td><td><p> </p></td><td><p> </p></td><td><p> </p></td><td><p> </p></td></tr><tr><td><p>Financial Year</p></td><td><p>2011/12</p></td><td><p>2012/13</p></td><td><p>2013/14</p></td><td><p>2014/15</p></td><td><p>2015/16</p></td><td><p>2016/17</p></td><td><p>2017/18</p></td><td><p>2018/19</p></td><td><p>2019/20</p></td></tr><tr><td><p>Total</p></td><td><p>449</p></td><td><p>576</p></td><td><p>761</p></td><td><p>709</p></td><td><p>880</p></td><td><p>887</p></td><td><p>917</p></td><td><p>749</p></td><td><p>691</p></td></tr></tbody></table><p> </p><p> </p><p>HMRC are unable to provide data in relation to questions 174104, 174105 and 174106 as they only hold prosecution details at individual level. The level of data requested would be held by the various case teams on a case by case basis, but HMRC do not hold this centrally.</p><p> </p><p>The following table (Table 2) details the number of individuals charged with Tax Evasion by HMRC each year since their records began in 2011/2012. The figures include all regimes excluding Drugs, International Trade, Miscellaneous : Obstruction, Money Laundering/Money Laundering Regulations (ML/MLR), Other, Other Prohibitions &amp; Restrictions (OPR) and Proceeds of Crime Act (POCA) (or name variances thereof). Please note HMRC report on a financial year basis and as such they have provided the data in that format and not by calendar year.</p><p> </p><p>However, as there will be cases recorded under those regimes which form part of HMRC’s work to tackle tax evasion, HMRC are currently reviewing how they define and report on Tax Evasion, so HMRC have also provided the total number of charging decisions over the same period, to show the full picture.</p><p> </p><p>Table 2:</p><table><tbody><tr><td colspan="3"><p><strong>Positive Charging Decisions</strong></p></td></tr><tr><td><p> </p></td><td><p> </p></td><td><p> </p></td></tr><tr><td><p><strong>Year</strong></p></td><td><p><strong>Total</strong></p></td><td><p><strong>Tax Evasion</strong></p></td></tr><tr><td><p>2011/12</p></td><td><p>545</p></td><td><p>501</p></td></tr><tr><td><p>2012/13</p></td><td><p>770</p></td><td><p>739</p></td></tr><tr><td><p>2013/14</p></td><td><p>915</p></td><td><p>880</p></td></tr><tr><td><p>2014/15</p></td><td><p>1288</p></td><td><p>1254</p></td></tr><tr><td><p>2015/16</p></td><td><p>1135</p></td><td><p>1066</p></td></tr><tr><td><p>2016/17</p></td><td><p>1097</p></td><td><p>1067</p></td></tr><tr><td><p>2017/18</p></td><td><p>999</p></td><td><p>914</p></td></tr><tr><td><p>2018/19</p></td><td><p>831</p></td><td><p>757</p></td></tr><tr><td><p>2019/20</p></td><td><p>573</p></td><td><p>548</p></td></tr></tbody></table> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 174104 174105 174106 174107 question first answered 13/04/2021 15:02:40 answering member 3991 label Biography information for Jesse Norman
tabling member	4046 label Biography information for Bridget Phillipson

1305317

registered interest
date	23/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Tax Evasion: Prosecutions
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many corporations were the subject of a criminal prosecution by HMRC in each calendar year from (a) 2005 to (b) 2020; and in respect of how many total offences those prosecutions were so brought in each of those years.
tabling member constituency	Houghton and Sunderland South
tabling member printed	Bridget Phillipson
uin	174104
answer	answer is ministerial correction date of answer 13/04/2021 answer text <p>HMRC are able to provide data for questions 174103 and 174107. The earliest year for which data is available is 2011-12; data as far back as 2005 is not available. In relation to questions 174104, 174105 and 174106, HMRC are unable to provide information, as this level of data is not held centrally.</p><p> </p><p>The following table (Table 1) details those individuals subject to criminal prosecution by HMRC each year since records began in 2011/2012. In order to obtain the total prosecutions figures, convictions and acquittals are included.</p><p> </p><p> </p><p>HMRC do not hold a central count of the offences relating to individual prosecutions, and so HMRC have provided prosecution totals only for each respective year. Please note HMRC report on a financial year basis and as such they have provided the data in that format and not by calendar year.</p><p> </p><p>The reduced number of prosecutions is the result of HMRC increasingly focusing their criminal investigations on the most severe fraud, where a visible deterrent is needed or where other compliance approaches are likely to be ineffective; often this is at the top end of the highest-harm and most complex organised crime and serious frauds, where criminal interventions have the most impact.</p><p> </p><p>HMRC’s publicly stated policy is clear that they deal with serious fraud by using the most cost-effective civil interventions when appropriate. HMRC focus criminal investigations on those cases where the behaviour is very severe, where civil sanctions alone will not work and where a criminal prosecution will act as a strong deterrent to others. HMRC’s focus is on reaching the right outcome for the UK, rather than chasing arbitrary targets for arrests and prosecutions.</p><p> </p><p>It should also be noted that HMRC are not a prosecuting authority. HMRC prepare cases to the highest evidential standard and pass the case to the relevant prosecuting authority to make a decision on whether the case proceeds to court, or not.</p><p>Table 1:</p><p> </p><table><tbody><tr><td><p>Prosecutions</p></td><td><p> </p></td><td><p> </p></td><td><p> </p></td><td><p> </p></td><td><p> </p></td><td><p> </p></td><td><p> </p></td><td><p> </p></td><td><p> </p></td></tr><tr><td><p>Financial Year</p></td><td><p>2011/12</p></td><td><p>2012/13</p></td><td><p>2013/14</p></td><td><p>2014/15</p></td><td><p>2015/16</p></td><td><p>2016/17</p></td><td><p>2017/18</p></td><td><p>2018/19</p></td><td><p>2019/20</p></td></tr><tr><td><p>Total</p></td><td><p>449</p></td><td><p>576</p></td><td><p>761</p></td><td><p>709</p></td><td><p>880</p></td><td><p>887</p></td><td><p>917</p></td><td><p>749</p></td><td><p>691</p></td></tr></tbody></table><p> </p><p> </p><p>HMRC are unable to provide data in relation to questions 174104, 174105 and 174106 as they only hold prosecution details at individual level. The level of data requested would be held by the various case teams on a case by case basis, but HMRC do not hold this centrally.</p><p> </p><p>The following table (Table 2) details the number of individuals charged with Tax Evasion by HMRC each year since their records began in 2011/2012. The figures include all regimes excluding Drugs, International Trade, Miscellaneous : Obstruction, Money Laundering/Money Laundering Regulations (ML/MLR), Other, Other Prohibitions &amp; Restrictions (OPR) and Proceeds of Crime Act (POCA) (or name variances thereof). Please note HMRC report on a financial year basis and as such they have provided the data in that format and not by calendar year.</p><p> </p><p>However, as there will be cases recorded under those regimes which form part of HMRC’s work to tackle tax evasion, HMRC are currently reviewing how they define and report on Tax Evasion, so HMRC have also provided the total number of charging decisions over the same period, to show the full picture.</p><p> </p><p>Table 2:</p><table><tbody><tr><td colspan="3"><p><strong>Positive Charging Decisions</strong></p></td></tr><tr><td><p> </p></td><td><p> </p></td><td><p> </p></td></tr><tr><td><p><strong>Year</strong></p></td><td><p><strong>Total</strong></p></td><td><p><strong>Tax Evasion</strong></p></td></tr><tr><td><p>2011/12</p></td><td><p>545</p></td><td><p>501</p></td></tr><tr><td><p>2012/13</p></td><td><p>770</p></td><td><p>739</p></td></tr><tr><td><p>2013/14</p></td><td><p>915</p></td><td><p>880</p></td></tr><tr><td><p>2014/15</p></td><td><p>1288</p></td><td><p>1254</p></td></tr><tr><td><p>2015/16</p></td><td><p>1135</p></td><td><p>1066</p></td></tr><tr><td><p>2016/17</p></td><td><p>1097</p></td><td><p>1067</p></td></tr><tr><td><p>2017/18</p></td><td><p>999</p></td><td><p>914</p></td></tr><tr><td><p>2018/19</p></td><td><p>831</p></td><td><p>757</p></td></tr><tr><td><p>2019/20</p></td><td><p>573</p></td><td><p>548</p></td></tr></tbody></table> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 174103 174105 174106 174107 question first answered 13/04/2021 15:02:40 answering member 3991 label Biography information for Jesse Norman
tabling member	4046 label Biography information for Bridget Phillipson