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1344710

registered interest
date	07/07/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Electric Vehicles: Charging Points
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 reducing the VAT rate for on-street electric car charging.
tabling member constituency	Huddersfield
tabling member printed	Mr Barry Sheerman
uin	28946
answer	answer is ministerial correction date of answer 13/07/2021 answer text <p>Electricity supplied at electric vehicle charging points in public places is subject to the standard rate of VAT (20 per cent). In order to keep costs down for families, the supply of electricity for domestic use, including charging electric vehicles at home, attracts the reduced rate of VAT (5 per cent).</p><p> </p><p>Expanding the relief would come at a very high cost. VAT makes a significant contribution towards the public finances, raising about £130 billion in 2019/20, and helps to fund public priorities including the NHS, schools, and defence. Any loss in tax revenue would have to be balanced by a reduction in public spending, increased borrowing or increased taxation elsewhere.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 13/07/2021 13:06:01 answering member 3991 label Biography information for Jesse Norman
tabling member	411 label Biography information for Mr Barry Sheerman

1344780

registered interest
date	07/07/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Revenue and Customs: Legal Costs
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how much HMRC has spent in aggregate on legal costs defending claims from taxpayers which reached court in each of the last 10 available financial years.
tabling member constituency	Ludlow
tabling member printed	Philip Dunne
uin	28999
answer	answer is ministerial correction date of answer 15/07/2021 answer text <p>HMRC incur several different types of legal costs when defending claims in Tribunals and Courts, such as Counsel fees, Court costs and Expert Witness costs. The department’s financial records are not currently set up to differentiate between costs relating to defending claims in Courts or Tribunals and other legal spend.</p><p> </p><p>However, HMRC can provide costs incurred on Counsel fees and Court fees in litigation teams over the last 10 years. Aside from their staff costs, these will cover the vast majority of external legal spend on litigation and related activities.</p><p> </p><table><tbody><tr><td><p>£000s</p></td><td><p>2010/11</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><td><p>2020/21</p></td></tr><tr><td><p>Counsel fees</p></td><td><p>6,643</p></td><td><p>7,983</p></td><td><p>6,851</p></td><td><p>7,326</p></td><td><p>8,840</p></td><td><p>8,599</p></td><td><p>7,956</p></td><td><p>7,923</p></td><td><p>8,926</p></td><td><p>8,464</p></td><td><p>7,935</p></td></tr><tr><td><p>Court costs</p></td><td><p>90</p></td><td><p>109</p></td><td><p>128</p></td><td><p>130</p></td><td><p>90</p></td><td><p>121</p></td><td><p>175</p></td><td><p>127</p></td><td><p>148</p></td><td><p>155</p></td><td><p>134</p></td></tr><tr><td><p>Expert Witness costs*</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><td><p>1,030</p></td><td><p>1,107</p></td></tr></tbody></table><p>*Data not available for years 2010/11 – 2018/19</p><p> </p><p> </p><p> </p><p>The Tax Assurance Commissioner’s Report (part of HMRC’s Annual Report) contains details of the tax protected in litigation by HMRC. Over the last 5 years this has amounted to over £180 billion.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 15/07/2021 15:21:05 answering member 3991 label Biography information for Jesse Norman
tabling member	1542 label Biography information for Philip Dunne

1344078

registered interest
date	06/07/2021
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, pursuant to the Answer of 30 June 2021 to Question 22225 on Coronavirus Job Retention Scheme: Fraud, how many (a) employers and (b) employees have received payments under the Coronavirus Job Retention Scheme; and how many investigations into fraudulent abuse are underway but have not yet reached the stage of being considered for potential prosecution.
tabling member constituency	East Londonderry
tabling member printed	Mr Gregory Campbell
uin	28086
answer	answer is ministerial correction date of answer 12/07/2021 answer text <p>A total of 1.3 million employers have claimed under the furlough scheme (Coronavirus Job Retention Scheme, CJRS) and 11.6 million employments have been put on furlough for at least part of the duration of the scheme. These figures are based on CJRS claims received by HMRC up to 14 June 2021.</p><p> </p><p>Employees may be on furlough from more than one employment, in which case they would appear in these statistics for each job from which they are on furlough.</p><p> </p><p>HMRC have opened 6,150 inquiries into suspected overpayments due to error or fraud as of 30 June. This figure refers to any cases open where HMRC believe there has been fraud or an error which requires HMRC intervention.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 12/07/2021 09:39:40 answering member 3991 label Biography information for Jesse Norman
tabling member	1409 label Biography information for Mr Gregory Campbell

1344125

registered interest
date	06/07/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Corporation Tax
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 potential benefits to the UK of introducing an international minimum corporation tax rate of 15 per cent.
tabling member constituency	East Londonderry
tabling member printed	Mr Gregory Campbell
uin	28089
answer	answer is ministerial correction date of answer 12/07/2021 answer text <p>Reaching a two-pillar solution on global tax reform which reallocates taxing rights and introduces a global minimum tax has been a long-standing priority for the UK.</p><p> </p><p>The Government is delighted that the G7 agreement secured on this in June has formed the basis for an historic agreement among over 130 members of the OECD Inclusive Framework. The Government looks forward to continuing discussions with its global partners in the coming months with a view to finalising the details by October.</p><p> </p><p>Securing and implementing a final agreement on this will help stabilise the international tax framework and ensure multinational businesses pay their fair share, with the right companies paying the right amount of tax in the right place.</p><p> </p><p>If final agreement is reached and both pillars are implemented in the UK, they would be subject to standard tax policymaking process, with their impacts formally assessed through the OBR forecast process.</p><p><strong> </strong></p><p><strong> </strong></p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 12/07/2021 09:45:04 answering member 3991 label Biography information for Jesse Norman
tabling member	1409 label Biography information for Mr Gregory Campbell

1344319

registered interest
date	06/07/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	UK Trade with EU: VAT
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 impact of the VAT rules introduced in the EU on 1 July 2021 on the ability of (a) SME and (b) micro retailers based in the UK to export to EU member states.
tabling member constituency	Richmond Park
tabling member printed	Sarah Olney
uin	28284
answer	answer is ministerial correction date of answer 12/07/2021 answer text <p>The UK does not provide an impact assessment of policy measures that are introduced by jurisdictions outside of the UK.</p><p> </p><p>The changes to EU VAT rules introduced on 1 July 2021 include the withdrawal of a VAT relief for low value imports into the EU and introduce a system that non-EU businesses selling into the EU can opt to use. This system (the Import One Stop Shop) provides a simplified means of registering and paying VAT on low value consignments. The EU has published guidance about this at <a href="https://ec.europa.eu/taxation_customs/business/vat/ioss_en" target="_blank">https://ec.europa.eu/taxation_customs/business/vat/ioss_en</a>.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 12/07/2021 09:42:56 answering member 3991 label Biography information for Jesse Norman
tabling member	4591 label Biography information for Sarah Olney

1343662

registered interest
date	05/07/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Income Tax: Scotland
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what data is shared with HMRC by NHS Scotland, Scottish health boards or agencies to assist in the implementation of the Scottish rate of income tax.
tabling member constituency	Edinburgh South
tabling member printed	Ian Murray
uin	27129
answer	answer is ministerial correction date of answer 08/07/2021 answer text <p>HM Revenue &amp; Customs (HMRC) administer Scottish income tax as part of the UK income tax system. Scottish income tax is collected through existing PAYE and Self-Assessment processes, which have been adapted to reflect Scottish income tax rates and thresholds.</p><p> </p><p>HMRC receive data from employers across the UK as part of their administration of income tax, and do not have any specific data-sharing arrangements with NHS Scotland or other Scottish health agencies to assist in the administration of Scottish income tax.</p><p> </p><p>Further information about how HMRC administer Scottish income tax and work with employers can be found in the Scottish Income Tax HMRC annual report 2020, which is published on GOV.UK: <a href="https://www.gov.uk/government/publications/scottish-income-tax-hmrc-annual-report-2020" target="_blank">https://www.gov.uk/government/publications/scottish-income-tax-hmrc-annual-report-2020</a>.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 08/07/2021 15:26:52 answering member 3991 label Biography information for Jesse Norman
tabling member	3966 label Biography information for Ian Murray

1343750

registered interest
date	05/07/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Self-employment Income Support Scheme: Morley and Outwood
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many people in Morley and Outwood constituency have (a) applied for and (b) been successful in their application for the Self-Employed Income Support Scheme.
tabling member constituency	Morley and Outwood
tabling member printed	Andrea Jenkyns
uin	27248
answer	answer is ministerial correction date of answer 13/07/2021 answer text <p>HMRC publish statistics on the Self-Employment Income Support Scheme (SEISS) on GOV.UK: <a href="https://www.gov.uk/government/statistics/self-employment-income-support-scheme-statistics-july-2021" target="_blank">https://www.gov.uk/government/statistics/self-employment-income-support-scheme-statistics-july-2021</a>.</p><p> </p><p>HMRC do not publish figures for the number of individuals that applied for the SEISS. As at 6 June 2021, 3,900 individuals successfully claimed a SEISS grant in Morley and Outwood constituency.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 13/07/2021 11:55:39 answering member 3991 label Biography information for Jesse Norman
tabling member	4490 label Biography information for Dame Andrea Jenkyns

1343765

registered interest
date	05/07/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Coronavirus Job Retention Scheme: Young People
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what recent estimate he has made of (a) the proportion of people on furlough who are aged under 25 and (b) the number of people aged under 25 who are at risk of unemployment once that scheme ends.
tabling member constituency	Wirral South
tabling member printed	Alison McGovern
uin	27149
answer	answer is ministerial correction date of answer 08/07/2021 answer text <p>HM Revenue &amp; Customs publish statistics on the Coronavirus Job Retention Scheme regularly. The latest statistics were published on 1 July 2021 and can be found on GOV.UK.</p><p> </p><p>Figures from these statistics show that on 31 May 2021, 14% of jobs on furlough (or 322,400) were held by an employee aged under 25. These are provisional figures.</p><p> </p><p>HMRC have not made an estimate of the number of people aged under 25 who are at risk of unemployment once that scheme ends.</p><p> </p><p>Recognising the impact the pandemic has had on young people, the Government has put in place a comprehensive package of support to help young people find work. This includes the £2bn Kickstart Scheme, which will create hundreds of thousands of new, fully subsidised jobs for young people, and the new Youth Offer, which provides a guaranteed foundation of support to all 18-24 year olds on Universal Credit in the Intensive Work Search group.</p><p> </p><p>The Government has also made significant investment in skills and training support to help young people build the skills they need to find work. This includes the expansion of traineeships for 16-24 year olds, a bespoke offer for school leavers to take high value Level 2 and 3 courses, and increased apprenticeship incentives for employers, with £3,000 for each new apprentice hired between 1 April 2021 and 30 September 2021.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 08/07/2021 15:25:24 answering member 3991 label Biography information for Jesse Norman
tabling member	4083 label Biography information for Alison McGovern

1343810

registered interest
date	05/07/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Coronavirus Job Retention Scheme: West Yorkshire
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many people were in receipt of support from the Coronavirus Job Retention Scheme in (a) Morley and Outwood constituency and (b) West Yorkshire as at 1 July 2021.
tabling member constituency	Morley and Outwood
tabling member printed	Andrea Jenkyns
uin	27252
answer	answer is ministerial correction date of answer 13/07/2021 answer text <p>HM Revenue and Customs publish statistics on the Coronavirus Job Retention Scheme regularly. The latest statistics were published on 1 July 2021 and can be found on GOV.UK.</p><p> </p><p>These statistics, the latest available, report that on 31 May 2021 there were (a) 3,200 employments on furlough where the employee was resident in Morley and Outwood constituency, and (b) 72,200 employments on furlough where the employee was resident in the West Yorkshire Metropolitan Area. Employees can have more than one furloughed employment. These are provisional figures.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 13/07/2021 11:54:26 answering member 3991 label Biography information for Jesse Norman
tabling member	4490 label Biography information for Dame Andrea Jenkyns

1343304

registered interest
date	02/07/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Social Enterprises: Government Assistance
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what recent fiscal steps he has taken to support businesses in the social enterprise sector.
tabling member constituency	Wolverhampton South West
tabling member printed	Stuart Anderson
uin	26165
answer	answer is ministerial correction date of answer 12/07/2021 answer text <p>The Government recognises the important social and economic contribution that social enterprises are making across every industry in this country.</p><p> </p><p>Last year, the Government made available an unprecedented £750 million package of support, specifically for charities, social enterprises and the voluntary sector, along with an additional £150 million from dormant bank and building society accounts. This funding has helped over 13,000 organisations continue to deliver vital services for those most affected by the pandemic.</p><p>In addition, at Budget 2021 the Chancellor extended the Social Investment Tax Relief (SITR) for two years until April 2023. This ensures the scheme will continue to incentivise individuals to invest in social enterprises, while also allowing more time for the Government to assess the most effective way to support the social investment sector sustainably. Since SITR was launched in 2014-2015, social enterprises have raised funds of £15.8m through the scheme, with £3.3m raised in 2019-2020.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 12/07/2021 09:41:16 answering member 3991 label Biography information for Jesse Norman
tabling member	4742 label Biography information for Stuart Anderson