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1300515

registered interest
date	09/03/2021
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	What steps his Department is taking to increase funding for UK infrastructure.
tabling member constituency	Wakefield
tabling member printed	Imran Ahmad Khan
uin	913181
answer	answer is ministerial correction date of answer 09/03/2021 answer text <p>The Government is committed to ensuring that businesses and infrastructure projects continue to have access to the finance they need.</p><p> </p><p>Government investment in economic infrastructure will be £27 billion in 2021-22. The Spring Budget set out further details on the new UK Infrastructure Bank.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 09/03/2021 12:44:19 answering member 3991 label Biography information for Jesse Norman
tabling member	4841 label Biography information for Imran Ahmad Khan

1300518

registered interest
date	09/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Hospitality Industry and Tourism: VAT
house id	1
legislature	25259 pref label House of Commons
question text	If his Department will make an assessment of the potential merits of making permanent the five per cent reduced rate of VAT for the tourism and hospitality sector.
tabling member constituency	Orkney and Shetland
tabling member printed	Mr Alistair Carmichael
uin	913203
answer	answer is ministerial correction date of answer 09/03/2021 answer text <p>The temporary reduced rate of VAT was introduced on 15 July to support the cash flow and viability of about 150,000 businesses and to protect over 2.4 million jobs in the hospitality and tourism sectors. As announced at Budget, this relief will now run until 31 March 2022, with a staggered return to the standard rate. Applying this relief permanently would come at a significant cost to the Exchequer, and that cost would have to be balanced by increased taxes elsewhere, or reductions in Government spending.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 09/03/2021 12:45:58 answering member 3991 label Biography information for Jesse Norman
tabling member	1442 label Biography information for Mr Alistair Carmichael

1300694

registered interest
date	09/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Financial Institutions: Disclosure of Information
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what steps his Department has taken to ensure that banks, building societies and other financial institutions report accurate financial data to HMRC; and what redress is available in the event of financial institutions’ non-compliance.
tabling member constituency	Coventry South
tabling member printed	Zarah Sultana
uin	165686
answer	answer is ministerial correction date of answer 17/03/2021 answer text <p>Banks, building societies and other financial institutions are required to provide a variety of information returns to HM Revenue and Customs (HMRC) on an accurate and timely basis. They are subject to HMRC’s usual compliance processes and if the information provided is late or found to be inaccurate following a compliance check, the taxpayer may be subject to penalties.</p><p> </p><p>The UK’s largest businesses, which includes many financial institutions, are subject to an enhanced risk review, as part of HMRC’s Business Risk Review process.</p><p> </p><p>In addition to this, over 98% of banks and building societies are signatories to the Code of Practice on Taxation for Banks. Their commitments under the Code include complying with their tax obligations, which include providing accurate information to HMRC, as well as maintaining a transparent relationship with HMRC. If a signatory is found to be in breach of these commitments, HMRC are able to disclose this, naming the bank in their annual report on the Code.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 17/03/2021 13:52:45 answering member 3991 label Biography information for Jesse Norman
tabling member	4786 label Biography information for Zarah Sultana

1300867

registered interest
date	09/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Self-employment Income Support Scheme
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, for what reasons businesses eligible for the fifth self-employed grant announced in Budget 2021 will be eligible to claim the equivalent of 80 per cent of three months average trading profits capped at £7,500 when the grant period covers five months from May to September; and what plans he has to help meet lost income for the remaining two months.
tabling member constituency	Brighton, Pavilion
tabling member printed	Caroline Lucas
uin	165488
answer	answer is ministerial correction date of answer 17/03/2021 answer text <p>The Government announced at Budget 2021 that the Self-Employment Income Support Scheme (SEISS) will continue until September, with a fourth and a final fifth grant. The fourth SEISS grant, available to claim from late April, will be worth 80% of average trading profits, paid out in a single instalment covering three months’ worth of annual profits, and capped at £7,500 in total. Further details of the fifth SEISS grant will be published in due course.</p><p> </p><p>Grants are now based on 2019-20  tax returns which is the most up to date information HMRC holds for self-employed individuals. This means that the Government is now in a position to provide support to hundreds of thousands of newly eligible self-employed individuals.</p><p>Using these returns requires time to deliver, due to the increased population and new data. Guidance on how to claim the fourth grant will be available in due course.</p><p> </p><p>The SEISS and the Coronavirus Job Retention Scheme (CJRS) are very different schemes. The CJRS pays for hours which are not worked, while SEISS claimants can work while claiming. Furthermore, as the Chancellor announced, employers will be required to contribute to CJRS payments as the economy reopens.  The SEISS is not intended to provide a month-by-month replacement of income. Due to the volatility of self-employed income and the lack of granular data that HMRC hold on self-employed trading profits, precise mapping of income replacement month by month is not possible. Instead, the SEISS provides a lump sum payment to support eligible self-employed individuals whose businesses have been affected by coronavirus.</p><p> </p><p>The SEISS is just one part of a wider package of support for the self-employed. The temporary £20 per week increase to the Universal Credit standard allowance has been extended for six months, and the suspension of the Minimum Income Floor for three months, to the end of July 2021, so that where self-employed claimants' earnings have fallen significantly, their Universal Credit award will have increased to reflect their lower earnings. In addition, they may also have access to other elements of the package, including Restart Grants, the Recovery Loan scheme, business rates relief, and other business support schemes.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 165489 question first answered 17/03/2021 13:42:45 answering member 3991 label Biography information for Jesse Norman
tabling member	3930 label Biography information for Caroline Lucas

1300868

registered interest
date	09/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Self-employment Income Support Scheme
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what steps the Government is taking to provide financial support for people potentially eligible for the Self-Employed Income Support Scheme (SEISS) prior to being able to make a claim to either the fourth or fifth SEISS grants; and for what reasons that scheme does not deliver parity with the Coronavirus Job Retention Scheme with regard to the payment schedule.
tabling member constituency	Brighton, Pavilion
tabling member printed	Caroline Lucas
uin	165489
answer	answer is ministerial correction date of answer 17/03/2021 answer text <p>The Government announced at Budget 2021 that the Self-Employment Income Support Scheme (SEISS) will continue until September, with a fourth and a final fifth grant. The fourth SEISS grant, available to claim from late April, will be worth 80% of average trading profits, paid out in a single instalment covering three months’ worth of annual profits, and capped at £7,500 in total. Further details of the fifth SEISS grant will be published in due course.</p><p> </p><p>Grants are now based on 2019-20  tax returns which is the most up to date information HMRC holds for self-employed individuals. This means that the Government is now in a position to provide support to hundreds of thousands of newly eligible self-employed individuals.</p><p>Using these returns requires time to deliver, due to the increased population and new data. Guidance on how to claim the fourth grant will be available in due course.</p><p> </p><p>The SEISS and the Coronavirus Job Retention Scheme (CJRS) are very different schemes. The CJRS pays for hours which are not worked, while SEISS claimants can work while claiming. Furthermore, as the Chancellor announced, employers will be required to contribute to CJRS payments as the economy reopens.  The SEISS is not intended to provide a month-by-month replacement of income. Due to the volatility of self-employed income and the lack of granular data that HMRC hold on self-employed trading profits, precise mapping of income replacement month by month is not possible. Instead, the SEISS provides a lump sum payment to support eligible self-employed individuals whose businesses have been affected by coronavirus.</p><p> </p><p>The SEISS is just one part of a wider package of support for the self-employed. The temporary £20 per week increase to the Universal Credit standard allowance has been extended for six months, and the suspension of the Minimum Income Floor for three months, to the end of July 2021, so that where self-employed claimants' earnings have fallen significantly, their Universal Credit award will have increased to reflect their lower earnings. In addition, they may also have access to other elements of the package, including Restart Grants, the Recovery Loan scheme, business rates relief, and other business support schemes.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 165488 question first answered 17/03/2021 13:42:45 answering member 3991 label Biography information for Jesse Norman
tabling member	3930 label Biography information for Caroline Lucas

1300968

registered interest
date	09/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Software: Capital Allowances
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether he plans to make investment in software eligible for the Super Deduction allowance.
tabling member constituency	Newcastle upon Tyne Central
tabling member printed	Chi Onwurah
uin	165538
answer	answer is ministerial correction date of answer 12/03/2021 answer text <p>Budget 2021 announced that from 1 April 2021 until 31 March 2023, companies investing in qualifying new plant and machinery assets will benefit from both the 130% super-deduction and a 50% first-year capital allowance.</p><p> </p><p>Expenditure on qualifying plant and machinery capital investments used by a company in the course of a trade can qualify for the relevant first-year allowance, including fibre cables. Software can also qualify for the super-deduction, provided the company makes an election to remove software from the intangible fixed assets regime. Expenditure on the learning and development of staff does not qualify for the super-deduction but is already an allowable expense for tax purposes.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 12/03/2021 07:48:08 answering member 3991 label Biography information for Jesse Norman
tabling member	4124 label Biography information for Chi Onwurah

1300970

registered interest
date	09/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Valuation Office Agency: Staff
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many staff were employed by the Valuation Office Agency in (a) 2016, (b) 2017, (c) 2018, (d) 2019 and (e) 2020; and how many staff are currently employed by that office.
tabling member constituency	Feltham and Heston
tabling member printed	Seema Malhotra
uin	165551
answer	answer is ministerial correction date of answer 12/03/2021 answer text <p>The VOA publish staff numbers in their Annual Reports. Reports from 2016 onwards can be found at: <a href="https://bit.ly/3t9cTdg" target="_blank">https://bit.ly/3t9cTdg</a>.</p><p> </p><p>The VOA publish the latest staff figures in the Workforce Management Information report, which can be found at: <a href="http://www.gov.uk/government/publications/hmrc-and-voa-workforce-management-information-january-2021" target="_blank">www.gov.uk/government/publications/hmrc-and-voa-workforce-management-information-january-2021</a>.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 12/03/2021 11:51:50 answering member 3991 label Biography information for Jesse Norman
tabling member	4253 label Biography information for Seema Malhotra

1300971

registered interest
date	09/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Business: Valuation
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many businesses are awaiting confirmation of their rateable value so that they can receive a rate demand from their local authority; and how many of those awaiting confirmation received a visit from the Valuation Office Agency in (a) 2019, (b) January to March 2020 and (c) since March 2020.
tabling member constituency	Feltham and Heston
tabling member printed	Seema Malhotra
uin	165552
answer	answer is ministerial correction date of answer 12/03/2021 answer text <p>The table below shows the number of cases the Valuation Office Agency (VOA) had outstanding in England at 31 December 2020 for properties that were new or required a split or merger (reconstitution). It also includes the number of property inspections undertaken on any of these outstanding cases.</p><p> </p><p>When assessing properties the VOA have access to a variety of information sources, which means it is not always necessary to visit a property to complete a case. The VOA will inspect where they need to gather additional information or confirm facts.</p><p> </p><p>The VOA’s systems are property based, rather than occupier based, and therefore the information is by case/property, rather than by business.</p><p> </p><table><tbody><tr><td><p> </p></td><td><p>Outstanding</p></td></tr><tr><td><p>New Assessments<sup>(1)</sup></p></td><td><p>4,854</p></td></tr><tr><td><p>of which had either a full, partial or external inspection in:</p></td><td><p> </p></td></tr><tr><td><p>Jan 2019 - Dec 2019</p></td><td><p>-</p></td></tr><tr><td><p>Jan 2020 - Mar 2020</p></td><td><p>-</p></td></tr><tr><td><p>Apr 2020 - Dec 2020</p></td><td><p>55</p></td></tr><tr><td><p> </p></td><td><p> </p></td></tr><tr><td><p>Reconstitution<sup>(1)</sup></p></td><td><p>5,678</p></td></tr><tr><td><p>of which had either a full, partial or external inspection in:</p></td><td><p> </p></td></tr><tr><td><p>Jan 2019 - Dec 2019</p></td><td><p>0</p></td></tr><tr><td><p>Jan 2020 - Mar 2020</p></td><td><p>-</p></td></tr><tr><td><p>Apr 2020 - Dec 2020</p></td><td><p>12</p></td></tr></tbody></table><p> </p><p>(1) New Assessments and Reconstitutions represent all cases of these types in either a Check, Challenge or Assessment Review.</p><p> </p><p>For disclosure reasons, numbers above 0 and below 5 are denoted with a ‘-‘.</p><p> </p><p>Statistics on all outstanding Checks, Challenges and Assessment Reviews are published on a quarterly basis at <a href="http://www.gov.uk/government/statistics/non-domestic-rating-challenges-and-changes-2017-and-2010-rating-lists-december-2020" target="_blank">www.gov.uk/government/statistics/non-domestic-rating-challenges-and-changes-2017-and-2010-rating-lists-december-2020</a>.</p><p> </p><p> </p><p> </p><p> </p><p><strong> </strong></p><p><strong> </strong></p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 12/03/2021 07:50:50 answering member 3991 label Biography information for Jesse Norman
tabling member	4253 label Biography information for Seema Malhotra

1300112

registered interest
date	08/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Broadband: Capital Allowances
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether investment in the laying of fibre cables as part of the UK's broadband rollout will qualify for the Super Deduction on capital expenditure announced in Budget 2021.
tabling member constituency	Newcastle upon Tyne Central
tabling member printed	Chi Onwurah
uin	164465
answer	answer is ministerial correction date of answer 11/03/2021 answer text <p>Budget 2021 announced that from 1 April 2021 until 31 March 2023, companies investing in qualifying new plant and machinery assets will benefit from both the 130% super-deduction and a 50% first-year capital allowance.</p><p> </p><p>Expenditure on qualifying plant and machinery capital investments used by a company in the course of a trade can qualify for the relevant first-year allowance, including fibre cables. Software can also qualify for the super-deduction, provided the company makes an election to remove software from the intangible fixed assets regime. Expenditure on the learning and development of staff does not qualify for the super-deduction but is already an allowable expense for tax purposes.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 164468 question first answered 11/03/2021 14:34:39 answering member 3991 label Biography information for Jesse Norman
tabling member	4124 label Biography information for Chi Onwurah

1300119

registered interest
date	08/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Capital Allowances
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 Super Deduction capital allowance introduced in Budget 2021 on investment in people and skills.
tabling member constituency	Newcastle upon Tyne Central
tabling member printed	Chi Onwurah
uin	164468
answer	answer is ministerial correction date of answer 11/03/2021 answer text <p>Budget 2021 announced that from 1 April 2021 until 31 March 2023, companies investing in qualifying new plant and machinery assets will benefit from both the 130% super-deduction and a 50% first-year capital allowance.</p><p> </p><p>Expenditure on qualifying plant and machinery capital investments used by a company in the course of a trade can qualify for the relevant first-year allowance, including fibre cables. Software can also qualify for the super-deduction, provided the company makes an election to remove software from the intangible fixed assets regime. Expenditure on the learning and development of staff does not qualify for the super-deduction but is already an allowable expense for tax purposes.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 164465 question first answered 11/03/2021 14:34:39 answering member 3991 label Biography information for Jesse Norman
tabling member	4124 label Biography information for Chi Onwurah