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1333946

registered interest
date	14/06/2021
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, which foreign Governments have (a) informed him of their support for a 21 per cent minimum global corporation tax rate and (b) asked the UK to support that rate.
tabling member constituency	Slough
tabling member printed	Mr Tanmanjeet Singh Dhesi
uin	15359
answer	answer is ministerial correction date of answer 17/06/2021 answer text <p>The Government is delighted that the G7 has come together to back the proposals developed by the OECD to reform the international tax framework.</p><p> </p><p>Reaching final agreement, with the G20 and OECD Inclusive Framework, on a two-pillar solution which reallocates taxing rights and introduces a global minimum tax would be a major multilateral achievement that introduces stability into the international tax landscape.</p><p> </p><p>The details of a final agreement are still subject to international negotiation and it would not be appropriate for the Government to provide detailed commentary on those discussions.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 17/06/2021 13:17:43 answering member 3991 label Biography information for Jesse Norman
tabling member	4638 label Biography information for Mr Tanmanjeet Singh Dhesi

1334006

registered interest
date	14/06/2021
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, what assessment he has made of the potential effect of the proposed minimum global corporation tax rate on (a) the UK economy and (b) other European economies that the UK has trading links with.
tabling member constituency	East Londonderry
tabling member printed	Mr Gregory Campbell
uin	15178
answer	answer is ministerial correction date of answer 17/06/2021 answer text <p>The Government is delighted that the G7 has come together to back the proposals developed by the OECD to reform the international tax framework.</p><p> </p><p>Reaching final agreement, with the G20 and OECD Inclusive Framework, on a two-pillar solution which reallocates taxing rights and introduces a global minimum tax would be a major multilateral achievement and introduce greater stability into the international tax landscape.</p><p> </p><p>The details of a final agreement are still subject to international negotiation, and it would not be appropriate to provide a detailed impact assessment.</p><p> </p><p>If a political 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> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 17/06/2021 13:19:07 answering member 3991 label Biography information for Jesse Norman
tabling member	1409 label Biography information for Mr Gregory Campbell

1334070

registered interest
date	14/06/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Stamp Duty Land Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will extend the reclaim period for additional stamp duty for properties unable to sell as a result of issues relating to cladding and external wall survey forms.
tabling member constituency	Putney
tabling member printed	Fleur Anderson
uin	15413
answer	answer is ministerial correction date of answer 17/06/2021 answer text <p>A refund of the higher rate of SDLT paid can be claimed if an old main residence is sold within three years of the purchase of the new main residence. For most people, three years is enough time to sell a previous main residence. However, someone who purchases a new main residence on or after 1 January 2017 will still be eligible to apply for a refund if exceptional circumstances meant they were unable to sell their previous main residence in three years and they sold the property as soon as possible after those exceptional circumstances ended.</p><p> </p><p>Where a person is not permitted to sell a previous main residence, such as due to fire safety issues, the circumstances may be considered exceptional. HMRC will consider each case on its own merits.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 17/06/2021 13:13:12 answering member 3991 label Biography information for Jesse Norman
tabling member	4788 label Biography information for Fleur Anderson

1334112

registered interest
date	14/06/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Revenue and Customs: Freedom of Information
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether HM Revenue and Customs has referred any Freedom of Information requests received by his Department to the central Cabinet Office Clearing House on Freedom of Information requests for advice on handling in the last two years.
tabling member constituency	Houghton and Sunderland South
tabling member printed	Bridget Phillipson
uin	15231
answer	answer is ministerial correction date of answer 17/06/2021 answer text <p>FOI requests are referred to the Clearing House in line with the published criteria available on GOV.UK. The Clearing House, which has been in existence since 2004, provides advice to ensure a consistent approach across Government to requests for information.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 17/06/2021 13:14:42 answering member 3991 label Biography information for Jesse Norman
tabling member	4046 label Biography information for Bridget Phillipson

1334129

registered interest
date	14/06/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	SME Brexit Support Fund
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how much and what proportion of the SME Brexit Support Fund has been spent to date.
tabling member constituency	Richmond Park
tabling member printed	Sarah Olney
uin	15341
answer	answer is ministerial correction date of answer 17/06/2021 answer text <p>Up to 14 June 2021, c.£3.6m of grants have been offered, which represents nearly a fifth of the £20m SME Brexit Support fund.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 17/06/2021 13:16:09 answering member 3991 label Biography information for Jesse Norman
tabling member	4591 label Biography information for Sarah Olney

1332242

registered interest
date	11/06/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Raw Materials: Overseas Trade
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how much (a) raw natural fibres comprising thread and raw materials such as wool and cotton and (b) man made fibres comprising thread and raw materials from for example polyester were (i) imported to and (ii) exported from the UK in each of the last 30 years.
tabling member constituency	North West Durham
tabling member printed	Mr Richard Holden
uin	14229
answer	answer is ministerial correction date of answer 16/06/2021 answer text <p>HM Revenue &amp; Customs (HMRC) are responsible for the collection and publication of data on imports and exports of goods to and from the UK. HMRC release this information monthly, as a National Statistic called the Overseas Trade in Goods Statistics (OTS), which is available via their dedicated website (<a href="http://www.uktradeinfo.com/" target="_blank">www.uktradeinfo.com</a>). From this website, it is possible to build data tables based upon bespoke search criteria.</p><p> </p><p>HMRC use an 8-digit coding system to classify UK imports and exports which is used for UK Customs Tariff and trade statistics purposes. This coding system is based upon the internationally recognised Harmonized Commodity Description and Coding System (HS) developed by the World Customs Organisation: <a href="http://www.wcoomd.org/en/topics/nomenclature/overview/what-is-the-harmonized-system.aspx" target="_blank">http://www.wcoomd.org/en/topics/nomenclature/overview/what-is-the-harmonized-system.aspx</a>.</p><p>HMRC are unable to provide the requested trade data as the HS system does not classify goods as described in this question.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 16/06/2021 14:48:36 answering member 3991 label Biography information for Jesse Norman
tabling member	4813 label Biography information for Mr Richard Holden

1332244

registered interest
date	11/06/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Raw Materials: Overseas Trade
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how much finished garment product made with (a) raw natural fibres such as wool and cotton and (b) man made fibres such as polyester were (i) imported to and (ii) exported from the UK in each of the last 30 years.
tabling member constituency	North West Durham
tabling member printed	Mr Richard Holden
uin	14231
answer	answer is ministerial correction date of answer 16/06/2021 answer text <p>HM Revenue &amp; Customs (HMRC) are responsible for the collection and publication of data on imports and exports of goods to and from the UK. HMRC release this information monthly, as a National Statistic called the Overseas Trade in Goods Statistics (OTS), which is available via their dedicated website (<a href="http://www.uktradeinfo.com/" target="_blank">www.uktradeinfo.com</a>). From this website, it is possible to build data tables based upon bespoke search criteria.</p><p> </p><p>HMRC use an 8-digit coding system to classify UK imports and exports which is used for UK Customs Tariff and trade statistics purposes. This coding system is based upon the internationally recognised Harmonized Commodity Description and Coding System (HS) developed by the World Customs Organisation: <a href="http://www.wcoomd.org/en/topics/nomenclature/overview/what-is-the-harmonized-system.aspx" target="_blank">http://www.wcoomd.org/en/topics/nomenclature/overview/what-is-the-harmonized-system.aspx</a>.</p><p>HMRC are unable to provide the requested trade data as the HS system does not classify goods as described in this question.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 16/06/2021 14:47:08 answering member 3991 label Biography information for Jesse Norman
tabling member	4813 label Biography information for Mr Richard Holden

1332262

registered interest
date	11/06/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Shipping: Assets
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what discussions his Department has had with relevant stakeholders on changing the classification of long-term assets in the maritime sector.
tabling member constituency	Argyll and Bute
tabling member printed	Brendan O'Hara
uin	14164
answer	answer is ministerial correction date of answer 16/06/2021 answer text <p>Treasury officials are in regular contact with HMRC colleagues.</p><p> </p><p>HMRC do not classify which assets should be written down at the main or special rate of writing down allowances. Instead, businesses should identify whether an asset they have acquired has a useful economic life (UEL) of more or less than 25 years when new. This UEL test for plant and machinery should be applied on the asset as a whole, rather than individual components, since for tax purposes the asset is depreciated as a single unit.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 14166 question first answered 16/06/2021 14:40:25 answering member 3991 label Biography information for Jesse Norman
tabling member	4371 label Biography information for Brendan O'Hara

1332263

registered interest
date	11/06/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Shipping: Assets
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what discussions his Department has had with relevant stakeholders on HMRC’s enforcement of classification of long- and short-term assets for commercial maritime vessels.
tabling member constituency	Argyll and Bute
tabling member printed	Brendan O'Hara
uin	14165
answer	answer is ministerial correction date of answer 16/06/2021 answer text <p>Treasury officials are in regular contact with HMRC colleagues.</p><p> </p><p>HMRC do not classify which assets should be written down at the main or special rate of writing down allowances. Instead, businesses should identify whether an asset they have acquired has a useful economic life (UEL) of more or less than 25 years when new. This UEL test for plant and machinery should be applied on the asset as a whole, rather than individual components, since for tax purposes the asset is depreciated as a single unit.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 16/06/2021 14:41:58 answering member 3991 label Biography information for Jesse Norman
tabling member	4371 label Biography information for Brendan O'Hara

1332264

registered interest
date	11/06/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Shipping: Capital Allowances
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what discussions his Department has had with HMRC on the classification of long- and short-term vessels under the Capital Allowance scheme for commercial maritime vessels.
tabling member constituency	Argyll and Bute
tabling member printed	Brendan O'Hara
uin	14166
answer	answer is ministerial correction date of answer 16/06/2021 answer text <p>Treasury officials are in regular contact with HMRC colleagues.</p><p> </p><p>HMRC do not classify which assets should be written down at the main or special rate of writing down allowances. Instead, businesses should identify whether an asset they have acquired has a useful economic life (UEL) of more or less than 25 years when new. This UEL test for plant and machinery should be applied on the asset as a whole, rather than individual components, since for tax purposes the asset is depreciated as a single unit.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 14164 question first answered 16/06/2021 14:40:25 answering member 3991 label Biography information for Jesse Norman
tabling member	4371 label Biography information for Brendan O'Hara