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1173180

registered interest
date	24/01/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Child Benefit: Decreases
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will make an assessment of the equity of child benefit payment reductions in relation to (a) an individual earning more than £50,000 and (b) a couple with a combined income of nearly £100,000 where each individual earns less than £50,000.
tabling member constituency	Dudley North
tabling member printed	Marco Longhi
uin	7680
answer	answer is ministerial correction date of answer 29/01/2020 answer text <p><strong></strong></p><p>The Government introduced the High Income Child Benefit Charge (HICBC) from January 2013 to ensure that support is targeted at those who need it most. It applies to anyone with an individual income over £50,000, who claims Child Benefit or whose partner claims it, regardless of the make-up of their household.</p><p><strong> </strong></p><p> </p><p>Basing HICBC on household incomes would mean finding out the incomes of everyone in each of the eight million households eligible for child benefit. This would effectively introduce a new means test.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 29/01/2020 14:26:16 answering member 3991 label Biography information for Jesse Norman
tabling member	4789 label Biography information for Marco Longhi

1173189

registered interest
date	24/01/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Digital Technology: 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 effect on businesses of ending the MOSS system on 1 February 2020.
tabling member constituency	Richmond Park
tabling member printed	Sarah Olney
uin	7652
answer	answer is ministerial correction date of answer 29/01/2020 answer text <p>The UK will leave the EU on 31 January 2020 and enter the Implementation Period ending in December 2020. UK VAT rules will remain aligned to the EU during this period and businesses will continue to have access to the VAT MOSS system. Businesses can then choose to register for the non-Union scheme in any EU country and continue to use MOSS.</p><p> </p><p>Businesses will be able to use the UK MOSS system after the Implementation Period to declare VAT on digital sales made during the Implementation Period.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 29/01/2020 14:30:56 answering member 3991 label Biography information for Jesse Norman
tabling member	4591 label Biography information for Sarah Olney

1173190

registered interest
date	24/01/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Electronic Commerce: VAT
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 businesses that make digital sales in the EU that will be required to register for VAT in multiple EU countries after the MOSS system is ended on 1 February 2020.
tabling member constituency	Richmond Park
tabling member printed	Sarah Olney
uin	7653
answer	answer is ministerial correction date of answer 29/01/2020 answer text <p>There are approximately 2,000 UK businesses registered for the VAT MOSS system. Businesses will be able to continue to use the system for sales made during the Implementation Period. Businesses can then choose to register for the non-Union scheme in any EU country and continue to use VAT MOSS. They will not have to register in each EU country unless they choose to do so.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 29/01/2020 14:28:51 answering member 3991 label Biography information for Jesse Norman
tabling member	4591 label Biography information for Sarah Olney

1173039

registered interest
date	23/01/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Television: Tax Allowances
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how much High-end Television Tax Relief was claimed in each of the last ten years.
tabling member constituency	Barking
tabling member printed	Dame Margaret Hodge
uin	7092
answer	answer is ministerial correction date of answer 28/01/2020 answer text <p>HMRC publish annual statistics on the number and cost of claims for creative industry tax reliefs. The latest release can be found here:</p><p><a href="https://www.gov.uk/government/statistics/creative-industries-statistics-august-2019" target="_blank">https://www.gov.uk/government/statistics/creative-industries-statistics-august-2019</a></p><p> </p><p>Table 2.3 gives annual totals for High-end Television Tax Relief since it was introduced in 2013.</p><p> </p><p>Table 1.3 gives annual totals for Film Tax Relief since 2007.</p><p> </p><p>Totals for the other creative industry reliefs can be found in tables 3.3, 4.3, 5.3, 6.3, 7.2 and 8.2.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 7093 7094 7095 question first answered 28/01/2020 13:39:43 answering member 3991 label Biography information for Jesse Norman
tabling member	140 label Biography information for Dame Margaret Hodge

1173041

registered interest
date	23/01/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Television: Tax Allowances
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many companies received High-end Television Tax Relief in each of the last ten years.
tabling member constituency	Barking
tabling member printed	Dame Margaret Hodge
uin	7093
answer	answer is ministerial correction date of answer 28/01/2020 answer text <p>HMRC publish annual statistics on the number and cost of claims for creative industry tax reliefs. The latest release can be found here:</p><p><a href="https://www.gov.uk/government/statistics/creative-industries-statistics-august-2019" target="_blank">https://www.gov.uk/government/statistics/creative-industries-statistics-august-2019</a></p><p> </p><p>Table 2.3 gives annual totals for High-end Television Tax Relief since it was introduced in 2013.</p><p> </p><p>Table 1.3 gives annual totals for Film Tax Relief since 2007.</p><p> </p><p>Totals for the other creative industry reliefs can be found in tables 3.3, 4.3, 5.3, 6.3, 7.2 and 8.2.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 7092 7094 7095 question first answered 28/01/2020 13:39:44 answering member 3991 label Biography information for Jesse Norman
tabling member	140 label Biography information for Dame Margaret Hodge

1173043

registered interest
date	23/01/2020
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: Romford
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many children there are in households to which the high income child benefit charge applies in Romford constituency.
tabling member constituency	Romford
tabling member printed	Andrew Rosindell
uin	7138
answer	answer is ministerial correction date of answer 30/01/2020 answer text <p>The information requested is not readily available and could only be provided at disproportionate cost.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 30/01/2020 14:44:55 answering member 3991 label Biography information for Jesse Norman
tabling member	1447 label Biography information for Andrew Rosindell

1173044

registered interest
date	23/01/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Film: Tax Allowances
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what was the total amount of Film Tax Relief granted in each of the last ten years.
tabling member constituency	Barking
tabling member printed	Dame Margaret Hodge
uin	7094
answer	answer is ministerial correction date of answer 28/01/2020 answer text <p>HMRC publish annual statistics on the number and cost of claims for creative industry tax reliefs. The latest release can be found here:</p><p><a href="https://www.gov.uk/government/statistics/creative-industries-statistics-august-2019" target="_blank">https://www.gov.uk/government/statistics/creative-industries-statistics-august-2019</a></p><p> </p><p>Table 2.3 gives annual totals for High-end Television Tax Relief since it was introduced in 2013.</p><p> </p><p>Table 1.3 gives annual totals for Film Tax Relief since 2007.</p><p> </p><p>Totals for the other creative industry reliefs can be found in tables 3.3, 4.3, 5.3, 6.3, 7.2 and 8.2.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 7092 7093 7095 question first answered 28/01/2020 13:39:44 answering member 3991 label Biography information for Jesse Norman
tabling member	140 label Biography information for Dame Margaret Hodge

1173048

registered interest
date	23/01/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Arts: Tax Allowances
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what was the total amount of creative industry tax reliefs granted in each of the last ten years.
tabling member constituency	Barking
tabling member printed	Dame Margaret Hodge
uin	7095
answer	answer is ministerial correction date of answer 28/01/2020 answer text <p>HMRC publish annual statistics on the number and cost of claims for creative industry tax reliefs. The latest release can be found here:</p><p><a href="https://www.gov.uk/government/statistics/creative-industries-statistics-august-2019" target="_blank">https://www.gov.uk/government/statistics/creative-industries-statistics-august-2019</a></p><p> </p><p>Table 2.3 gives annual totals for High-end Television Tax Relief since it was introduced in 2013.</p><p> </p><p>Table 1.3 gives annual totals for Film Tax Relief since 2007.</p><p> </p><p>Totals for the other creative industry reliefs can be found in tables 3.3, 4.3, 5.3, 6.3, 7.2 and 8.2.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 7092 7093 7094 question first answered 28/01/2020 13:39:44 answering member 3991 label Biography information for Jesse Norman
tabling member	140 label Biography information for Dame Margaret Hodge

1172604

registered interest
date	22/01/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Vans: Input Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will issue updated guidance on the makes and models of car-derived vans and combi-vans which HMRC defines as (a) cars and (b) vans for input tax deduction purposes.
tabling member constituency	Bristol North West
tabling member printed	Darren Jones
uin	6747
answer	answer is ministerial correction date of answer 30/01/2020 answer text HM Revenue and Customs update the list of relevant vehicles upon receipt of a notification from manufacturers or sole concessionaires of new vehicles that qualify as car-derived vans and combi-vans for input tax deduction purposes. The current list was discussed with The Society of Motor Manufacturers and Traders trade body in April 2019 and to date no new notifications have been received. answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 30/01/2020 10:25:49 answering member 3991 label Biography information for Jesse Norman
tabling member	4621 label Biography information for Darren Jones

1172656

registered interest
date	22/01/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Audiobooks and Electronic Publishing: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will review the merits of VAT on eBooks and audiobooks in the upcoming Budget.
tabling member constituency	Manchester, Gorton
tabling member printed	Afzal Khan
uin	6756
answer	answer is ministerial correction date of answer 30/01/2020 answer text <p>The Government keeps all taxes under review, including VAT.</p><p> </p><p>The impact on literacy levels of any reduction of VAT on e-publications is likely to depend on commercial decisions about the extent to which any tax saving would lead to price reductions for consumers, and any associated behavioural changes.</p><p> </p><p>Any amendments to the VAT regime as it applies to physical publications and e-publications must be carefully assessed against policy, economic and fiscal considerations. Any representations on this issue will be considered as part of the fiscal event process.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 6757 question first answered 30/01/2020 14:15:04 answering member 3991 label Biography information for Jesse Norman
tabling member	4671 label Biography information for Afzal Khan