Show Search Form

Search Results

registered interest	true false
date	exactly: or between: and
answering body
answering dept id
answering dept short name
answering dept sort name
hansard heading
house id
legislature	pref label
question text
tabling member constituency
tabling member printed
uin
answer	is ministerial correction true false date of answer exactly: or between: and answer text answering member constituency answering member printed grouped question UIN question first answered answering member label
tabling member	label

Search

1182613

registered interest
date	04/03/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Entrepreneurs' Relief
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what recent assessment he has made of the potential effect of making it his policy to (a) reduce and (b) abolish Entrepreneurs' Relief on (i) incentives for entrepreneurs to start and build up new businesses for ultimate profitable sale, (ii) decisions being taken by entrepreneurs to locate new businesses in the UK in preference to other countries and (iii) financial outcomes for retiring entrepreneurs.
tabling member constituency	New Forest East
tabling member printed	Dr Julian Lewis
uin	24991
answer	answer is ministerial correction date of answer 09/03/2020 answer text <p>The Government’s manifesto set out its intention to review and reform Entrepreneurs’ Relief. Any changes to the tax system, including any reform of Entrepreneurs’ Relief, will be set out in the Budget on 11 March.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 09/03/2020 12:18:13 answering member 3991 label Biography information for Jesse Norman
tabling member	54 label Biography information for Sir Julian Lewis

1182620

registered interest
date	04/03/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	High Rise Flats: Insulation
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, pursuant to the Answer of 3 March 2020 to Question 21888 on Buildings: Insulation, if he will waive the charging of VAT on the cost of repairs to buildings with unsafe (a) HPL and (b) other types of cladding.
tabling member constituency	Leeds Central
tabling member printed	Hilary Benn
uin	25026
answer	answer is ministerial correction date of answer 09/03/2020 answer text <p>The Government keeps all taxes under review, including VAT. While the UK is in a transition period, all existing EU VAT rules and regulations continue to apply, including the standard rate of VAT applied to the removal and replacement of cladding.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 09/03/2020 12:20:55 answering member 3991 label Biography information for Jesse Norman
tabling member	413 label Biography information for Hilary Benn

1182623

registered interest
date	04/03/2020
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 Exchequer, what recent assessment he has made of the (a) preparedness of businesses for the reforms to off-payroll working rules due to be implemented in April 2020 and (b) the potential merits of delaying that implementation date.
tabling member constituency	Bermondsey and Old Southwark
tabling member printed	Neil Coyle
uin	25119
answer	answer is ministerial correction date of answer 12/03/2020 answer text <p>As announced at Budget 2018, the reform of the off-payroll working rules will come into effect from 6 April 2020. 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 affect 170,000 individuals. The TIIN can be found here: <a href="https://www.gov.uk/government/publications/rules-for-off-payroll-working-from-april-2020/rules-for-off-payroll-working-from-april-2020" target="_blank">https://www.gov.uk/government/publications/rules-for-off-payroll-working-from-april-2020/rules-for-off-payroll-working-from-april-2020</a>.</p><p> </p><p>As part of the review published on 27 February 2020, HMRC engaged with a number of affected individuals and businesses through a series of stakeholder roundtables to test business readiness.</p><p>The Government is committed to working with organisations to ensure changes to the off-payroll working rules are implemented correctly from April 2020. HMRC are undertaking an extensive programme of education and support to help organisations prepare for the reform. This includes:</p><p> </p><ul><li>Offering one-to-one support to more than 2,000 of the UK’s biggest employers, and writing directly to 43,000 medium sized businesses and other organisations.</li><li>Providing large and medium sized businesses, public bodies, and charities with factsheets to share with their contractors, and publishing this factsheet on gov.uk.</li><li>Holding workshops with small tax agents, recruitment agencies, charities, and public bodies.</li><li>Holding at least weekly webinars, with small tax agents, recruitment agencies, charities, public bodies and contractors.</li><li>Publishing an enhanced version of the Check Employment Status for Tax online tool in November 2019 to help individuals and organisations make the right status determinations and apply the off-payroll rules correctly.</li></ul> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 25122 question first answered 12/03/2020 14:52:52 answering member 3991 label Biography information for Jesse Norman
tabling member	4368 label Biography information for Neil Coyle

1182324

registered interest
date	03/03/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Doncaster Sheffield Airport: Freeports
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 establishing Doncaster Sheffield Airport as a freeport.
tabling member constituency	Don Valley
tabling member printed	Nick Fletcher
uin	24451
answer	answer is ministerial correction date of answer 11/03/2020 answer text <p>The Government is committed to running a fair, transparent and robust allocation process to select up to 10 freeports across the UK.</p><p> </p><p>The Government is currently consulting publicly on freeports policy; the finalised policy and a bidding process will be announced in due course after the consultation has concluded.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 11/03/2020 16:45:23 answering member 3991 label Biography information for Jesse Norman
tabling member	4832 label Biography information for Nick Fletcher

1182399

registered interest
date	03/03/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Renewable Energy: Climate Change Levy
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 environmental merits of removing the Climate Change Levy from commercially purchased renewable energy.
tabling member constituency	Ealing Central and Acton
tabling member printed	Dr Rupa Huq
uin	24386
answer	answer is ministerial correction date of answer 10/03/2020 answer text <p>The Government is committed to meeting its climate change objectives in a cost-effective way.</p><p>Renewable electricity was exempt under the Climate Change Levy (CCL) from 2001-2015. The exemption was removed because, since the exemption was introduced, more targeted policies were introduced to support renewable electricity generation. In 2015-16 alone, the cost of all support measures for low carbon generation was about £4.3billion.</p><p>Without action, the exemption for renewable electricity under the CCL would have cost UK taxpayers £3.9bn from 2015/16-2020/21. One third of this value would have gone to supporting renewable electricity generated overseas. This electricity would not have contributed to the UK's climate change or renewable energy targets and therefore would not have represented good value for money for the taxpayer.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 10/03/2020 16:33:54 answering member 3991 label Biography information for Jesse Norman
tabling member	4511 label Biography information for Dr Rupa Huq

1181708

registered interest
date	02/03/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Entrepreneurs' Relief
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether it is his policy to maintain the Entrepreneurs Relief scheme.
tabling member constituency	Putney
tabling member printed	Fleur Anderson
uin	23410
answer	answer is ministerial correction date of answer 05/03/2020 answer text <p>The Government’s manifesto set out its intention to review and reform Entrepreneurs’ Relief. The Government is committed to a tax system that supports investment and growth and keeps all taxes and reliefs under review to ensure they continue to meet these objectives. Any changes to the tax system, including any reform of Entrepreneurs’ Relief, will be set out in the Budget on 11 March.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 05/03/2020 15:56:01 answering member 3991 label Biography information for Jesse Norman
tabling member	4788 label Biography information for Fleur Anderson

1181723

registered interest
date	02/03/2020
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, if he will establish a statutory definition of the self-employed to better support status determinations for tax purposes under IR35.
tabling member constituency	Brentford and Isleworth
tabling member printed	Ruth Cadbury
uin	23423
answer	answer is ministerial correction date of answer 10/03/2020 answer text <p>Employment status is straightforward for the vast majority of people. HM Revenue and Customs (HMRC) developed the Check Employment Status for Tax (CEST) tool in 2017 in conjunction with tax specialists, contractors, and other stakeholders, to support businesses in applying the off-payroll working rules correctly. CEST was further enhanced in November 2019.</p><p>In the vast majority of uses, CEST will determine whether the engagement is employed or self-employed for tax purposes. For those more complex or finely balanced cases where CEST produces an undetermined outcome, HMRC provide detailed guidance and dedicated support, including in the Employment Status Manual: <a href="https://www.gov.uk/government/publications/employment-status-manual" target="_blank">https://www.gov.uk/government/publications/employment-status-manual</a>. HMRC will stand by CEST’s results provided accurate and correct information is used, in accordance with HMRC's guidance.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 10/03/2020 14:44:37 answering member 3991 label Biography information for Jesse Norman
tabling member	4389 label Biography information for Ruth Cadbury

1181733

registered interest
date	02/03/2020
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 accuracy of the Check Employment Status Tool in correctly identifying the employment status of individuals in relation to IR35.
tabling member constituency	Brentford and Isleworth
tabling member printed	Ruth Cadbury
uin	23436
answer	answer is ministerial correction date of answer 10/03/2020 answer text <p>HMRC developed the Check Employment Status for Tax (CEST) online tool to help organisations and individuals determine employment status for tax and decide whether the off-payroll working rules apply.</p><p> </p><p>The CEST service was developed in conjunction with tax specialists, contractors and other stakeholders. It was rigorously tested against established case law and settled cases to ensure it provides accurate results in line with current binding judgments. In the vast majority of uses, CEST will determine whether the engagement is employed or self-employed for tax purposes. HMRC will stand by CEST’s results provided accurate and correct information is used, in accordance with HMRC’s guidance.</p><p> </p><p>In November 2019, HMRC launched an enhanced version of CEST, having worked with over 300 stakeholders to identify improvements. The tool’s enhancements included making questions and the results clearer, increasing the number of questions to provide a more thorough assessment, and building in features to reduce user errors.</p><p> </p><p>Since launch, HMRC have monitored customer feedback and have updated the tool’s language where this improves the customer experience. This includes providing additional help text and links to off-payroll guidance in HMRC’s Employment Status Manual. HMRC are continuing to monitor feedback with a view to making future usability updates.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 23433 23435 23439 question first answered 10/03/2020 14:49:00 answering member 3991 label Biography information for Jesse Norman
tabling member	4389 label Biography information for Ruth Cadbury

1181734

registered interest
date	02/03/2020
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 his Department has made of the effectiveness of the enhanced Check Employment Status Tool in relation to IR35.
tabling member constituency	Brentford and Isleworth
tabling member printed	Ruth Cadbury
uin	23433
answer	answer is ministerial correction date of answer 10/03/2020 answer text <p>HMRC developed the Check Employment Status for Tax (CEST) online tool to help organisations and individuals determine employment status for tax and decide whether the off-payroll working rules apply.</p><p> </p><p>The CEST service was developed in conjunction with tax specialists, contractors and other stakeholders. It was rigorously tested against established case law and settled cases to ensure it provides accurate results in line with current binding judgments. In the vast majority of uses, CEST will determine whether the engagement is employed or self-employed for tax purposes. HMRC will stand by CEST’s results provided accurate and correct information is used, in accordance with HMRC’s guidance.</p><p> </p><p>In November 2019, HMRC launched an enhanced version of CEST, having worked with over 300 stakeholders to identify improvements. The tool’s enhancements included making questions and the results clearer, increasing the number of questions to provide a more thorough assessment, and building in features to reduce user errors.</p><p> </p><p>Since launch, HMRC have monitored customer feedback and have updated the tool’s language where this improves the customer experience. This includes providing additional help text and links to off-payroll guidance in HMRC’s Employment Status Manual. HMRC are continuing to monitor feedback with a view to making future usability updates.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 23435 23436 23439 question first answered 10/03/2020 14:49:00 answering member 3991 label Biography information for Jesse Norman
tabling member	4389 label Biography information for Ruth Cadbury

1181736

registered interest
date	02/03/2020
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 steps his Department has taken to improve the accuracy of the Check Employment Status Tool since November 2019.
tabling member constituency	Brentford and Isleworth
tabling member printed	Ruth Cadbury
uin	23435
answer	answer is ministerial correction date of answer 10/03/2020 answer text <p>HMRC developed the Check Employment Status for Tax (CEST) online tool to help organisations and individuals determine employment status for tax and decide whether the off-payroll working rules apply.</p><p> </p><p>The CEST service was developed in conjunction with tax specialists, contractors and other stakeholders. It was rigorously tested against established case law and settled cases to ensure it provides accurate results in line with current binding judgments. In the vast majority of uses, CEST will determine whether the engagement is employed or self-employed for tax purposes. HMRC will stand by CEST’s results provided accurate and correct information is used, in accordance with HMRC’s guidance.</p><p> </p><p>In November 2019, HMRC launched an enhanced version of CEST, having worked with over 300 stakeholders to identify improvements. The tool’s enhancements included making questions and the results clearer, increasing the number of questions to provide a more thorough assessment, and building in features to reduce user errors.</p><p> </p><p>Since launch, HMRC have monitored customer feedback and have updated the tool’s language where this improves the customer experience. This includes providing additional help text and links to off-payroll guidance in HMRC’s Employment Status Manual. HMRC are continuing to monitor feedback with a view to making future usability updates.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 23433 23436 23439 question first answered 10/03/2020 14:49:00 answering member 3991 label Biography information for Jesse Norman
tabling member	4389 label Biography information for Ruth Cadbury