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1149204

registered interest
date	15/10/2019
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 the objectives of the Entrepreneur Relief scheme are; and what assessment his Department has made as to whether those objectives are being met.
tabling member constituency	Scunthorpe
tabling member printed	Nic Dakin
uin	537
answer	answer is ministerial correction date of answer 23/10/2019 answer text <p>The objective of Entrepreneurs’ Relief (ER) is to promote enterprise by offering a reduced rate of tax to individuals who have contributed to the creation and growth of a business.</p><p> </p><p>The Government continues to monitor the effectiveness of ER. HMRC’s most recent evaluation was published in December 2017, and is available <a href="https://www.gov.uk/government/publications/capital-gains-tax-entrepreneurs-relief-behaviours-and-motivations" target="_blank">here</a>. The Government has no current plans to abolish ER, but keeps all taxes and reliefs under review.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 538 539 question first answered 23/10/2019 15:00:53 answering member 3991 label Biography information for Jesse Norman
tabling member	4056 label Biography information for Nic Dakin

1149205

registered interest
date	15/10/2019
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 assessment he has made of the (a) effect and (b) cost effectiveness of the Entrepreneur Relief scheme on incentivising investment in business.
tabling member constituency	Scunthorpe
tabling member printed	Nic Dakin
uin	538
answer	answer is ministerial correction date of answer 23/10/2019 answer text <p>The objective of Entrepreneurs’ Relief (ER) is to promote enterprise by offering a reduced rate of tax to individuals who have contributed to the creation and growth of a business.</p><p> </p><p>The Government continues to monitor the effectiveness of ER. HMRC’s most recent evaluation was published in December 2017, and is available <a href="https://www.gov.uk/government/publications/capital-gains-tax-entrepreneurs-relief-behaviours-and-motivations" target="_blank">here</a>. The Government has no current plans to abolish ER, but keeps all taxes and reliefs under review.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 537 539 question first answered 23/10/2019 15:00:53 answering member 3991 label Biography information for Jesse Norman
tabling member	4056 label Biography information for Nic Dakin

1149206

registered interest
date	15/10/2019
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, if he will make an assessment of the potential merits of the Association of Accounting Technicians' proposal for the Government to abolish Entrepreneurs Relief and invest the £3 billion saving in initiatives or reliefs that encourage business start-ups or scale-up activity.
tabling member constituency	Scunthorpe
tabling member printed	Nic Dakin
uin	539
answer	answer is ministerial correction date of answer 23/10/2019 answer text <p>The objective of Entrepreneurs’ Relief (ER) is to promote enterprise by offering a reduced rate of tax to individuals who have contributed to the creation and growth of a business.</p><p> </p><p>The Government continues to monitor the effectiveness of ER. HMRC’s most recent evaluation was published in December 2017, and is available <a href="https://www.gov.uk/government/publications/capital-gains-tax-entrepreneurs-relief-behaviours-and-motivations" target="_blank">here</a>. The Government has no current plans to abolish ER, but keeps all taxes and reliefs under review.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 537 538 question first answered 23/10/2019 15:00:53 answering member 3991 label Biography information for Jesse Norman
tabling member	4056 label Biography information for Nic Dakin

1149386

registered interest
date	15/10/2019
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 recent discussions he has had with the representatives of large companies on their ability to assess the employment status of their workers for the purpose of IR35 rules; and if he will make a statement.
tabling member constituency	Tewkesbury
tabling member printed	Mr Laurence Robertson
uin	423
answer	answer is ministerial correction date of answer 21/10/2019 answer text <p>The off-payroll working rules (sometimes known as IR35) have been in place since 2000. They are designed to ensure that individuals working like employees pay broadly the same amount of tax and National Insurance Contributions, regardless of the structure they work through. They do not affect the self-employed.</p><p> </p><p>Budget 2018 announced that reforms introduced in 2017 for the public sector would be extended to all sectors, from 6 April 2020, giving businesses time to prepare.</p><p> </p><p>The Government has worked closely with external stakeholders, including contractor representatives, businesses and parliamentary colleagues to ensure that customers are ready for these changes, providing targeted support for customers to help them implement these changes. HM Revenue and Customs (HMRC) will continue working with stakeholders to enhance the Check Employment Status for Tax (CEST) digital service. Customers can use the CEST service to help make decisions on the employment status of their workers for tax purposes.</p><p> </p><p>In addition, HMRC have set up dedicated teams to provide education and guidance to all businesses affected by the reforms. This support will include one-to-one support for 2,000 of the UK’s biggest employers and direct communications to around 15,000 medium-sized businesses.</p><p> </p><p>HMRC have produced guidance for large and medium-sized customers, which can be found on GOV.UK;</p><p><a href="https://www.gov.uk/guidance/april-2020-changes-to-off-payroll-working-for-clients" target="_blank">https://www.gov.uk/guidance/april-2020-changes-to-off-payroll-working-for-clients</a></p><p> </p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 21/10/2019 15:14:00 answering member 3991 label Biography information for Jesse Norman
tabling member	253 label Biography information for Mr Laurence Robertson

1149470

registered interest
date	15/10/2019
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 the Government has taken to evaluate the potential effect of IR35 on the economic viability of businesses that rely on (a) seasonal and (b) demand-driven workforces.
tabling member constituency	Huddersfield
tabling member printed	Mr Barry Sheerman
uin	450
answer	answer is ministerial correction date of answer 23/10/2019 answer text <p>The off-payroll working rules (sometimes known as IR35) have been in place since 2000. They are designed to ensure that individuals working like employees pay broadly the same amount of tax and National Insurance Contributions, regardless of the structure they work through. They do not affect the self-employed.</p><p> </p><p>Budget 2018 announced that reforms introduced in 2017 for the public sector would be extended to all sectors, from April 2020, giving businesses time to prepare. The Government has consulted extensively on the reform, and HM Revenue and Customs (HMRC) have published guidance and are delivering an education and support programme to help customers prepare.</p><p> </p><p>On 11 July 2019, HMRC published a Tax Information and Impact Note setting out the costs to business and individuals, and the economic impact of the off-payroll reform. This can be found here:</p><p><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> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 23/10/2019 14:57:46 answering member 3991 label Biography information for Jesse Norman
tabling member	411 label Biography information for Mr Barry Sheerman

1149473

registered interest
date	15/10/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Small Businesses: 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 ensure that SMEs are adequately prepared for IR35.
tabling member constituency	Huddersfield
tabling member printed	Mr Barry Sheerman
uin	452
answer	answer is ministerial correction date of answer 23/10/2019 answer text <p>Budget 2018 announced that reforms introduced in 2017 for the public sector would be extended to all sectors, from 6 April 2020, giving businesses time to prepare. The Government consulted widely on the proposed extension of the reform to all sectors, including over summer 2018 and spring 2019. Having listened to concerns, the Government announced the changes be introduced from April 2020 for medium and large-sized organisations only.</p><p> </p><p>The Government has worked closely with external stakeholders to ensure that they are ready for these changes, providing targeted support for companies to help them implement these changes. HM Revenue and Customs (HMRC) continue to work with stakeholders to make improvements to the Check Employment Status for Tax (CEST) digital service to help them make decisions on the employment status for tax purposes of their workers.</p><p> </p><p>In addition, HMRC have set up dedicated teams to provide education and guidance to all businesses affected by the reforms. This support will include one-to-one support for 2,000 of the UK’s biggest employers and direct communications to around 15,000 medium-sized businesses.</p><p> </p><p>HMRC have produced guidance for customers affected by the rule changes, which can be found on GOV.UK:</p><p><strong><a href="https://www.gov.uk/guidance/april-2020-changes-to-off-payroll-working-for-clients" target="_blank">https://www.gov.uk/guidance/april-2020-changes-to-off-payroll-working-for-clients</a></strong></p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 23/10/2019 15:03:08 answering member 3991 label Biography information for Jesse Norman
tabling member	411 label Biography information for Mr Barry Sheerman

1149521

registered interest
date	15/10/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Self-employed: Manchester Gorton
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many people in the Manchester, Gorton constituency filed (a) the SA103F form, (b) the SA103S form and (c) both forms with HMRC; what the 10 most common occupations were of the people who filed those forms; and what proportion of the people who filed in that constituency (i) were in each (A) occupation and (B) age category, (ii) were male, (iii) were female and (iv) received income taxed via PAYE in the most recent financial year for which data is available.
tabling member constituency	Manchester, Gorton
tabling member printed	Afzal Khan
uin	746
answer	answer is ministerial correction date of answer 21/10/2019 answer text <p>The information requested is not readily available and could be provided only at disproportionate cost.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 747 question first answered 21/10/2019 15:22:40 answering member 3991 label Biography information for Jesse Norman
tabling member	4671 label Biography information for Afzal Khan

1148777

registered interest
date	14/10/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Electric Vehicles: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what plans he has to stimulate demand for commercial electric vehicles by reducing VAT for those vehicles.
tabling member constituency	Stevenage
tabling member printed	Stephen McPartland
uin	171
answer	answer is ministerial correction date of answer 17/10/2019 answer text <p>The Government has set an ambitious, legally binding target to reach net-zero greenhouse gas emissions from the UK by 2050.</p><p> </p><p>Although there are no plans at present to reduce the VAT charge on electric vehicles, the Government keeps all taxes under review and assesses them against a range of fiscal and environmental considerations. The Government already makes available an incentive for the public to purchase electric vehicles over conventional vehicles: the Plug-in Car Grant (PiCG) provides grants of up to £3,500 for the purchase of a new battery electric vehicle. PiCG was launched in 2011 and has supported the purchase of around 170,000 Ultra Low Emission Vehicles.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 17/10/2019 14:12:54 answering member 3991 label Biography information for Jesse Norman
tabling member	4093 label Biography information for Stephen McPartland

1148814

registered interest
date	14/10/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Equipment: Customs
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what (a) quantity and (b) value of business equipment will require an ATA Carnet for the (i) financial, (ii) musical, (iii) entertainment, (iv) professional services, (v) manufacturing and (vi) sporting sectors after the UK leaves the EU.
tabling member constituency	Carshalton and Wallington
tabling member printed	Tom Brake
uin	17
answer	answer is ministerial correction date of answer 17/10/2019 answer text <p>In the event of the UK exiting the EU without a deal, the UK will become a single customs territory and use of an ATA Carnet will be an option for moving goods, such as exhibition stands and musical instruments, temporarily between the UK-EU.</p><p> </p><p>However, ATA Carnets are just one option when moving goods temporarily between customs territories. Their use is a commercial decision and should be considered alongside temporary admission / Returned Goods Relief procedures.</p><p> </p><p>For this reason it is not possible to give an accurate answer to this question.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 17/10/2019 14:50:51 answering member 3991 label Biography information for Jesse Norman
tabling member	151 label Biography information for Tom Brake

1148833

registered interest
date	14/10/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Ceramics: Staffordshire
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what recent steps he has taken to ensure that ceramics companies in North Staffordshire are able to avoid (a) delays in transferring raw materials to factories and (b) incurring additional costs when exporting goods in the event that the UK leaves the EU without a deal.
tabling member constituency	Newcastle-under-Lyme
tabling member printed	Paul Farrelly
uin	52
answer	answer is ministerial correction date of answer 17/10/2019 answer text <p>The Government’s priority is to keep goods moving and avoid delays at the border. As the UK’s customs authority, HMRC will act to ensure that border processes are as smooth as possible, without compromising security.</p><p> </p><p>In the event that the UK leaves the EU without a deal, businesses which trade with the EU will broadly be subject to customs controls in the same way as businesses who are presently trading with the rest of the world, although there are a number of temporary easements in place to help businesses make this transition.</p><p> </p><p>To support traders with customs declarations, where the majority of UK businesses that currently export outside of the EU use an intermediary, the Government has made available £24m in grants to support training and IT costs for intermediaries and an additional £10m to support intermediaries with the costs of hiring new staff.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 17/10/2019 14:20:20 answering member 3991 label Biography information for Jesse Norman
tabling member	1436 label Biography information for Paul Farrelly