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1172254

registered interest
date	21/01/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Borders: Northern Ireland
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, when and where the next meeting of the Northern Ireland Borders Steering Group is scheduled to take place.
tabling member constituency	East Londonderry
tabling member printed	Mr Gregory Campbell
uin	6026
answer	answer is ministerial correction date of answer 27/01/2020 answer text <p>The Northern Ireland Steering Group does not have its next meeting date or location planned. Members of the Steering Group will continue to be included in future engagement.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 27/01/2020 10:16:28 answering member 3991 label Biography information for Jesse Norman
tabling member	1409 label Biography information for Mr Gregory Campbell

1172282

registered interest
date	21/01/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Revenue and Customs: Staff
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what the staffing complement is of the HMRC national minimum wage compliance unit; and how many posts in that unit were unfilled as of 20 January 2020.
tabling member constituency	Glasgow South West
tabling member printed	Chris Stephens
uin	6165
answer	answer is ministerial correction date of answer 27/01/2020 answer text <p>The Government is determined that everyone who is entitled to the National Minimum Wage (NMW) receives it.</p><p> </p><p>HMRC investigate every complaint they receive from workers, and also carry out a number of targeted, risk-based investigations to tackle new and emerging threats.</p><p> </p><p>If anyone thinks they are not receiving at least the minimum wage, they can contact Acas, in confidence, on 0300 123 1100 or submit a query online using the link <a href="https://www.gov.uk/government/publications/pay-and-work-rights-complaints" target="_blank">https://www.gov.uk/government/publications/pay-and-work-rights-complaints</a></p><p> </p><p>Based on the most recent available data, as at 30 December 2019 the HMRC National Minimum Wage Compliance Unit had 447 staff in post and 47 vacancies.</p><p> </p><p>In addition, staff across HMRC contribute to enforcing the NMW: these include lawyers, technical advisers, and those specialising in criminal investigations.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 27/01/2020 14:27:03 answering member 3991 label Biography information for Jesse Norman
tabling member	4463 label Biography information for Chris Stephens

1172322

registered interest
date	21/01/2020
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, what assessment he has made of the potential effect of the forthcoming changes to IR35 legislation on the willingness of large companies to employ self-employed contractors.
tabling member constituency	Bosworth
tabling member printed	Dr Luke Evans
uin	6178
answer	answer is ministerial correction date of answer 29/01/2020 answer text <p>The Tax Information and Impact Note (TIIN) published in July 2019 set out HMRC's assessment that extending the reform to large and medium sized organisations in public and third sectors 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>. In addition, independent research conducted by IFF Research and Frontier Economics, following the implementation of the off-payroll reform in the public sector in 2017, showed that the reform had not resulted in significant disruption to the sector, or to its use of contingent labour.</p><p> </p><p>The Government announced a review of changes to off-payroll working rules on 7 January 2020 to determine if any further steps can be taken to ensure the smooth and successful implementation of the reform due to come into force in April 2020. The review will also consider whether any additional support for businesses is needed to ensure that the self-employed, who are not in scope of the rules, are not affected. The review will conclude in mid-February 2020.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 29/01/2020 14:34:48 answering member 3991 label Biography information for Jesse Norman
tabling member	4781 label Biography information for Dr Luke Evans

1171874

registered interest
date	20/01/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Rates and Rating
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what formula is used by Valuation Office Agency assessors to determine rateable value.
tabling member constituency	The Cotswolds
tabling member printed	Sir Geoffrey Clifton-Brown
uin	5321
answer	answer is ministerial correction date of answer 28/01/2020 answer text <p>The Rateable Value (RV) of any non-domestic property represents the annual rent a property would achieve if let on the open market at a valuation date which is set in law. For the current RVs, effective from 1 April 2017, the set valuation date is 1 April 2015.</p><p> </p><p>The VOA uses a hierarchy of internationally recognised valuation approaches for assessing RV:</p><p> </p><ul><li>Rental comparison basis: analysis of rental evidence for similar properties to arrive at a rate for the property being valued. This is the most common method, used where a rental market exists and the nature of the property allows for comparison e.g. shops, offices and factories.</li></ul><p> </p><ul><li>Receipts &amp; expenditure basis: used in the absence of good quality rental information to identify the economic surplus notionally available for rent/RV. Typical properties valued using this method include hotels, caravan parks and race courses.</li></ul><p> </p><ul><li>Contractor’s basis: used when there are no reliable rents and the motive for occupation is not for profit e.g. hospitals, schools and prisons. The value of the land and replacement building costs (adjusted for age and obsolescence) are annualised to provide a notional rent/RV. The annualised rate is known as the ‘decapitalisation’ rate and is specified in legislation at each revaluation.</li></ul> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 28/01/2020 11:48:50 answering member 3991 label Biography information for Jesse Norman
tabling member	249 label Biography information for Sir Geoffrey Clifton-Brown

1171925

registered interest
date	20/01/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Personal Income
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 households with a single-earner income of over £50,000 in (a) North East Hampshire constituency and (b) the UK; and if he will make it his policy to support those households through the tax system.
tabling member constituency	North East Hampshire
tabling member printed	Mr Ranil Jayawardena
uin	5481
answer	answer is ministerial correction date of answer 28/01/2020 answer text <p>The number of households with a single-earner income of over £50,000 is based on Department for Work and Pensions analysis of Households Below Average Income (HBAI) data sourced from the 2017-18 Family Resources Survey (FRS).</p><p> </p><p>The survey sample sizes are too small to produce robust estimates at local authority or constituency level. The Department for Work and Pensions estimate that in the UK in 2017-18 there were 2.7m households with one person earning over £50,000 per year from employment (either as an employee or self-employed). Of these, 700,000 households contained only one person in employment.</p><p> </p><p> </p><p>The Government has made substantial increases to the personal allowance and higher rate threshold in recent years. In April 2019, the Government increased the personal allowance to £12,500 and the higher rate threshold to £50,000. This ensured that nearly one million fewer people pay the higher rate of tax compared to 2015-16 and that a typical higher rate taxpayer pays over £1,800 less income tax than in 2010-11.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 28/01/2020 13:56:47 answering member 3991 label Biography information for Jesse Norman
tabling member	4498 label Biography information for Mr Ranil Jayawardena

1171954

registered interest
date	20/01/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Electronic Publishing: 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 implications for his policies of the Upper Tribunal’s ruling in News Corp UK & Ireland Limited v Commissioners for HMRC [2019] on VAT on digital publications; and if he will make a statement.
tabling member constituency	Harlow
tabling member printed	Robert Halfon
uin	5407
answer	answer is ministerial correction date of answer 28/01/2020 answer text <p>The Government keeps all taxes under review, including VAT.</p><p> </p><p>The impact on literacy and people with disabilities 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 events process.</p><p> </p><p>Over the past year the Government has engaged with industry on this issue. It will continue to consider the benefits and risks associated with changing the VAT rate for e-publications; for digital businesses, high street retailers, consumers and taxpayers.</p><p> </p><p>HMRC are carefully considering the Upper Tribunal’s ruling.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 5408 5409 question first answered 28/01/2020 13:48:51 answering member 3991 label Biography information for Jesse Norman
tabling member	3985 label Biography information for Robert Halfon

1171956

registered interest
date	20/01/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Electronic Publishing: VAT
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 effect of reducing VAT on digital reading formats on the annual cost of low literacy rates; and if he will make a statement.
tabling member constituency	Harlow
tabling member printed	Robert Halfon
uin	5408
answer	answer is ministerial correction date of answer 28/01/2020 answer text <p>The Government keeps all taxes under review, including VAT.</p><p> </p><p>The impact on literacy and people with disabilities 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 events process.</p><p> </p><p>Over the past year the Government has engaged with industry on this issue. It will continue to consider the benefits and risks associated with changing the VAT rate for e-publications; for digital businesses, high street retailers, consumers and taxpayers.</p><p> </p><p>HMRC are carefully considering the Upper Tribunal’s ruling.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 5407 5409 question first answered 28/01/2020 13:48:51 answering member 3991 label Biography information for Jesse Norman
tabling member	3985 label Biography information for Robert Halfon

1171957

registered interest
date	20/01/2020
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 make an assessment of the effect of charging VAT for e-books and audiobooks on (a) literacy rates and (b) the wellbeing of people with disabilities.
tabling member constituency	Harlow
tabling member printed	Robert Halfon
uin	5409
answer	answer is ministerial correction date of answer 28/01/2020 answer text <p>The Government keeps all taxes under review, including VAT.</p><p> </p><p>The impact on literacy and people with disabilities 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 events process.</p><p> </p><p>Over the past year the Government has engaged with industry on this issue. It will continue to consider the benefits and risks associated with changing the VAT rate for e-publications; for digital businesses, high street retailers, consumers and taxpayers.</p><p> </p><p>HMRC are carefully considering the Upper Tribunal’s ruling.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 5407 5408 question first answered 28/01/2020 13:48:51 answering member 3991 label Biography information for Jesse Norman
tabling member	3985 label Biography information for Robert Halfon

1171297

registered interest
date	16/01/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Housing: Repairs and Maintenance
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 rate of VAT for retrofitting costs of residential housing.
tabling member constituency	York Central
tabling member printed	Rachael Maskell
uin	4406
answer	answer is ministerial correction date of answer 23/01/2020 answer text Applying the reduced rate of VAT on the retrofitting of residential buildings would come at a significant cost to the Exchequer. The Government keeps all taxes under review and assesses them against a range of fiscal and environmental considerations. Any future decisions on VAT will continue to be taken in line with the normal Budget process. answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 23/01/2020 15:35:20 answering member 3991 label Biography information for Jesse Norman
tabling member	4471 label Biography information for Rachael Maskell

1171298

registered interest
date	16/01/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Housing: Foreign Nationals
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what plans he has to introduce a surcharge on purchases of property in the UK for overseas buyers.
tabling member constituency	Manchester Central
tabling member printed	Lucy Powell
uin	4343
answer	answer is ministerial correction date of answer 23/01/2020 answer text <p>The Government is committed to introducing a new Stamp Duty Land Tax (SDLT) surcharge on non-UK residents purchasing residential property in England and Northern Ireland. The surcharge will help control house price growth and therefore help those residents in the UK to get on to the housing ladder. The revenue raised by the surcharge will be used to tackle rough sleeping.</p><p> </p><p>The Government will announce further updates on all tax measures at the Budget, which the Chancellor has announced will be held on 11 March.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 23/01/2020 15:45:22 answering member 3991 label Biography information for Jesse Norman
tabling member	4263 label Biography information for Lucy Powell