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1176006

registered interest
date	04/02/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Infrastructure: Finance
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what the timetable is for the publication of the National Infrastructure Strategy.
tabling member constituency	Barnsley Central
tabling member printed	Dan Jarvis
uin	12270
answer	answer is ministerial correction date of answer 10/02/2020 answer text <p>The Government will be publishing the National Infrastructure Strategy alongside the Budget on 11 March.</p><p> </p><p>The Strategy will set out further details of the Government’s plan to increase investment to transform the UK’s infrastructure; and respond to the recommendations made by the National Infrastructure Commission in the National Infrastructure Assessment.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 10/02/2020 11:21:28 answering member 3991 label Biography information for Jesse Norman
tabling member	4243 label Biography information for Dan Jarvis

1176018

registered interest
date	04/02/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	National Insurance Contributions
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what plans he has to increase the Lower Earning Limit in line with the primary national insurance contribution threshold.
tabling member constituency	Oxford East
tabling member printed	Anneliese Dodds
uin	12375
answer	answer is ministerial correction date of answer 10/02/2020 answer text <p>The Primary Threshold will increase above inflation from £166 to £183 per week. This does not affect State Pension entitlement.</p><p> </p><p>The Government has announced that the Lower Earnings Limit, the point at which employees start to build State Pension entitlement, will be increased in line with inflation from £118 to £120 per week from April 2020.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 10/02/2020 11:25:08 answering member 3991 label Biography information for Jesse Norman
tabling member	4657 label Biography information for Anneliese Dodds

1176101

registered interest
date	04/02/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Enterprise Investment 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 effectiveness of the support offered by the Enterprise Investment Scheme to the independent film industry.
tabling member constituency	Cardiff West
tabling member printed	Kevin Brennan
uin	12246
answer	answer is ministerial correction date of answer 10/02/2020 answer text <p>The Enterprise Investment Scheme is intended to incentivise investment in early-stage, entrepreneurial businesses seeking growth finance. The EIS is designed to apply equally across all qualifying businesses to prevent market distortions.</p><p> </p><p>As such, there has been no assessment on the application of the EIS to specific industries or sectors. In 2018/19, 3,900 companies from a range of industries used EIS to raise over £1.9 billion of capital.</p><p> </p><p>The Government recognises the valuable contribution of the film industry to the UK economy, which is why it also provides industry-specific support via the film tax relief. In 2018-19 alone, the film sector benefitted from over £595m worth of support, and 245 completed films had claimed film tax relief.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 12247 question first answered 10/02/2020 11:15:27 answering member 3991 label Biography information for Jesse Norman
tabling member	1400 label Biography information for Kevin Brennan

1176102

registered interest
date	04/02/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Enterprise Investment Scheme: Film
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what discussions he has had with Cabinet colleagues on the adequacy of the support offered by the Enterprise Investment Scheme to the independent film industry.
tabling member constituency	Cardiff West
tabling member printed	Kevin Brennan
uin	12247
answer	answer is ministerial correction date of answer 10/02/2020 answer text <p>The Enterprise Investment Scheme is intended to incentivise investment in early-stage, entrepreneurial businesses seeking growth finance. The EIS is designed to apply equally across all qualifying businesses to prevent market distortions.</p><p> </p><p>As such, there has been no assessment on the application of the EIS to specific industries or sectors. In 2018/19, 3,900 companies from a range of industries used EIS to raise over £1.9 billion of capital.</p><p> </p><p>The Government recognises the valuable contribution of the film industry to the UK economy, which is why it also provides industry-specific support via the film tax relief. In 2018-19 alone, the film sector benefitted from over £595m worth of support, and 245 completed films had claimed film tax relief.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 12246 question first answered 10/02/2020 11:15:27 answering member 3991 label Biography information for Jesse Norman
tabling member	1400 label Biography information for Kevin Brennan

1176127

registered interest
date	04/02/2020
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, what estimate he has made of the number of people who will be subject to the 2019 Loan Charge after the implementation of the recommendations by Sir Amyas Morse.
tabling member constituency	East Antrim
tabling member printed	Sammy Wilson
uin	12251
answer	answer is ministerial correction date of answer 10/02/2020 answer text <p>Of the estimated 50,000 individuals affected by the loan charge, the Government currently estimates that around 11,000 will be taken out of the loan charge altogether. In addition, individuals who have settled or are settling their tax liability with HMRC will be out of scope of the charge. There is not yet a firm estimate of the number who will choose to settle and so be out of scope of the loan charge.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 10/02/2020 08:56:20 answering member 3991 label Biography information for Jesse Norman
tabling member	1593 label Biography information for Sammy Wilson

1176132

registered interest
date	04/02/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Employment: Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what the timescale is for the completion of the review of IR35 tax regulations.
tabling member constituency	Belfast East
tabling member printed	Gavin Robinson
uin	12421
answer	answer is ministerial correction date of answer 10/02/2020 answer text <p>The review of the off-payroll working rules reform (also known as IR35) was announced on 7 January 2020. As set out at Budget 2018, the reform is due to be extended to medium and large organisations in all sectors from 6 April 2020. The review is looking to determine if any further steps can be taken to ensure smooth and successful implementation of the reform. The review will conclude by mid-February 2020, after which point the recommendations will be made public.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 10/02/2020 08:52:36 answering member 3991 label Biography information for Jesse Norman
tabling member	4360 label Biography information for Gavin Robinson

1175541

registered interest
date	03/02/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Capital Gains Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what steps he is taking to ensure people selling residential properties which may lead to a potential capital gains tax payment are aware of the changes to that tax which will be introduced from 6 April 2020.
tabling member constituency	East Londonderry
tabling member printed	Mr Gregory Campbell
uin	11458
answer	answer is ministerial correction date of answer 06/02/2020 answer text <p>From 6 April 2020 anyone disposing of a UK residential property on which a chargeable gain arises, such as on a second home or a rental property, will be required to report and pay any capital gains tax due within 30 days of the completion of the sale.</p><p> </p><p>HMRC recognise that this is a significant change and are starting to roll out a comprehensive communications plan, so that people understand what the changes mean for them and what they need to do.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 06/02/2020 12:54:12 answering member 3991 label Biography information for Jesse Norman
tabling member	1409 label Biography information for Mr Gregory Campbell

1175543

registered interest
date	03/02/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Inheritance Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, when he plans to respond to the report from the Office of Tax Simplification entitled Inheritance Tax Review, second report: Simplifying the design of Inheritance Tax, published July 2019.
tabling member constituency	East Londonderry
tabling member printed	Mr Gregory Campbell
uin	11460
answer	answer is ministerial correction date of answer 06/02/2020 answer text The Office of Tax Simplification have produced two reports on inheritance tax on both the administration of the tax and its policy design. The Government will consider the recommendations made, and as is customary for tax policy, any changes to inheritance tax will be delivered through a future fiscal event. answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 06/02/2020 13:02:59 answering member 3991 label Biography information for Jesse Norman
tabling member	1409 label Biography information for Mr Gregory Campbell

1175563

registered interest
date	03/02/2020
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, whether the review of changes to off-payroll working rules will recognise that freelance contractors are not employees.
tabling member constituency	Linlithgow and East Falkirk
tabling member printed	Martyn Day
uin	11565
answer	answer is ministerial correction date of answer 06/02/2020 answer text <p>The off-payroll working rules are designed to ensure that an individual who works like an employee, but through their own limited company, pays broadly the same Income Tax and National Insurance contributions as other employees. Employment status is not a matter of choice but depends on the facts and actual working practices of an engagement.</p><p>From April 2020, following the roll-out of the reforms to the off-payroll working rules to large and medium sized organisations in all sectors, clients will be required to assess a contractor’s employment status and determine whether they fall within the scope of the rules. HMRC's Check Employment Status for Tax (CEST) digital service was developed in conjunction with tax specialists, contractors and other stakeholders, and is available to help organisations apply the off-payroll working rules correctly.</p><p> </p><p>The Tax Information and Impact Note (TIIN) published in July 2019 sets out HMRC’s assessment that the reform to the off-payroll working rules is expected to raise around £3 billion by 2024, and is not expected to have any significant macro-economic impacts. The TIIN can be found here: <a href="https://bit.ly/2YTbOaA" target="_blank">https://bit.ly/2YTbOaA</a>. Furthermore, independent research conducted by IFF Research and Frontier Economics following the implementation of the 2017 public sector reform showed the reform had not resulted in significant disruption to the sector, or to its use of contingent labour.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 11566 11567 question first answered 06/02/2020 13:10:00 answering member 3991 label Biography information for Jesse Norman
tabling member	4488 label Biography information for Martyn Day

1175564

registered interest
date	03/02/2020
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, whether the ongoing review of changes to off-payroll working rules will estimate the additional tax revenue that will be raised as a result of the proposed changes.
tabling member constituency	Linlithgow and East Falkirk
tabling member printed	Martyn Day
uin	11566
answer	answer is ministerial correction date of answer 06/02/2020 answer text <p>The off-payroll working rules are designed to ensure that an individual who works like an employee, but through their own limited company, pays broadly the same Income Tax and National Insurance contributions as other employees. Employment status is not a matter of choice but depends on the facts and actual working practices of an engagement.</p><p>From April 2020, following the roll-out of the reforms to the off-payroll working rules to large and medium sized organisations in all sectors, clients will be required to assess a contractor’s employment status and determine whether they fall within the scope of the rules. HMRC's Check Employment Status for Tax (CEST) digital service was developed in conjunction with tax specialists, contractors and other stakeholders, and is available to help organisations apply the off-payroll working rules correctly.</p><p> </p><p>The Tax Information and Impact Note (TIIN) published in July 2019 sets out HMRC’s assessment that the reform to the off-payroll working rules is expected to raise around £3 billion by 2024, and is not expected to have any significant macro-economic impacts. The TIIN can be found here: <a href="https://bit.ly/2YTbOaA" target="_blank">https://bit.ly/2YTbOaA</a>. Furthermore, independent research conducted by IFF Research and Frontier Economics following the implementation of the 2017 public sector reform showed the reform had not resulted in significant disruption to the sector, or to its use of contingent labour.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 11565 11567 question first answered 06/02/2020 13:10:00 answering member 3991 label Biography information for Jesse Norman
tabling member	4488 label Biography information for Martyn Day