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

1274674

registered interest
date	08/01/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Buildings: 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 potential merits of reducing the VAT rate on building refurbishment works to zero.
tabling member constituency	Wycombe
tabling member printed	Mr Steve Baker
uin	134418
answer	answer is ministerial correction date of answer 13/01/2021 answer text The Government already maintains a reduced rate of VAT at five per cent, subject to certain conditions, for residential renovations.<p> </p><p>Introducing a zero rate of VAT would come at a significant cost to the Exchequer, estimated at about £4 billion per year, which would have to be balanced by a reduction in public spending, higher borrowing or increased taxation elsewhere. While the Government keeps all taxes under review, there are no plans to change the VAT treatment of the repair and renovation of buildings.A</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 134445 question first answered 13/01/2021 15:43:20 answering member 3991 label Biography information for Jesse Norman
tabling member	4064 label Biography information for Mr Steve Baker

1274675

registered interest
date	08/01/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Energy: 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 potential merits of reducing the VAT rate to zero for existing dwellings when making energy efficient improvements as part of any climate change strategy.
tabling member constituency	Wycombe
tabling member printed	Mr Steve Baker
uin	134419
answer	answer is ministerial correction date of answer 18/01/2021 answer text <p>The installation of various environmentally friendly home improvement materials, such as insulation and draft stripping, is already eligible for relief from VAT, subject to certain conditions.</p><p> </p><p>Although the Government keeps all taxes under review, there are no plans to change the VAT treatment of home improvements at present.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 18/01/2021 14:36:15 answering member 3991 label Biography information for Jesse Norman
tabling member	4064 label Biography information for Mr Steve Baker

1274688

registered interest
date	08/01/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Revenue and Customs: Yorkshire and the Humber
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many HMRC tax offices there were in Yorkshire and the Humber region in (a) 2010 and (b) 2020.
tabling member constituency	Hemsworth
tabling member printed	Jon Trickett
uin	134351
answer	answer is ministerial correction date of answer 18/01/2021 answer text <p>In January 2010, HMRC had 34 staffed offices and stand-alone enquiry centres in Yorkshire and the Humber region.</p><p> </p><p>On 19 October 2020, an updated list of HMRC office closures, current staffed offices and regional centre opening dates, on a region by region basis, was committed to the House of Commons Library. This list has been deposited as paper reference DEP 2020-0609: <a href="http://data.parliament.uk/DepositedPapers/Files/DEP2020-0609/HMRC_Office_closures_and_regional_centre_opening_dates.pdf" target="_blank">http://data.parliament.uk/DepositedPapers/Files/DEP2020-0609/HMRC_Office_closures_and_regional_centre_opening_dates.pdf</a>.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 18/01/2021 14:38:04 answering member 3991 label Biography information for Jesse Norman
tabling member	410 label Biography information for Jon Trickett

1274694

registered interest
date	08/01/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Coronavirus Job Retention Scheme
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if the Government will require businesses to actively offer furlough to clinically extremely vulnerable employees.
tabling member constituency	Sheffield South East
tabling member printed	Mr Clive Betts
uin	134335
answer	answer is ministerial correction date of answer 13/01/2021 answer text <p>An employer can claim for any employees who were employed and on their PAYE payroll on 30 October 2020. The employer must have made a PAYE Real Time Information (RTI) submission to HMRC between 20 March 2020 and 30 October 2020, notifying a payment of earnings for that employee.</p><p> </p><p>This includes education supply staff who are unable to work and clinically extremely vulnerable people, where they meet these eligibility criteria.</p><p> </p><p>The furloughing of staff through the CJRS is a voluntary arrangement entered at the employers’ discretion and agreed by employees. The decision whether an individual firm should put its staff on furlough, or take them off it is one for the employer, in consultation with the employee.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 134496 question first answered 13/01/2021 15:54:30 answering member 3991 label Biography information for Jesse Norman
tabling member	394 label Biography information for Mr Clive Betts

1274711

registered interest
date	08/01/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Self-employed: Unpaid Taxes
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will extend the 31 January 2021 deadline by six months for the self employed who have taxes to be paid for the tax year 2019-20.
tabling member constituency	Belfast South
tabling member printed	Claire Hanna
uin	134623
answer	answer is ministerial correction date of answer 13/01/2021 answer text <p>The Government encourages as many people as possible to file on time even if they cannot pay their tax straight away, but where a taxpayer is unable to do so because of the impact of COVID-19 HMRC will accept they have a reasonable excuse and cancel penalties, provided they manage to file as soon as possible after that.</p><p> </p><p>HMRC are looking into potential changes that could be introduced to the process for making a reasonable excuse claim and getting penalties cancelled, in order to make the process easier and quicker for taxpayers, agents and HMRC. HMRC have already given taxpayers and agents more time to appeal by extending the penalty appeal period by three months.</p><p> </p><p>Only by filing a Self-Assessment return will taxpayers and their agents be able to determine the tax due for 2019/20 and the amount of any payments on account for 2020/21. For those taxpayers who will have difficulty in paying all of their Self-Assessment liabilities due on 31 January 2021, HMRC’s enhanced Time to Pay arrangements will make it easier to pay over an extended period.</p><p> </p><p>If taxpayers or their agents are struggling to obtain the required information in time for their Self-Assessment return to be submitted by the 31 January filing date, they can provide provisional figures on their return and then provide HMRC with the actual figures as soon as they can. They must state that provisional figures are being provided by ticking the appropriate data item box on the return.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 13/01/2021 16:24:39 answering member 3991 label Biography information for Jesse Norman
tabling member	4827 label Biography information for Claire Hanna

1274715

registered interest
date	08/01/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Self-employed: Unpaid Taxes
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will take steps to remove the simple interest applied on HMRC's Enhanced Time to Pay mechanism for self-employed people with taxes to pay for the year 2019-20.
tabling member constituency	Belfast South
tabling member printed	Claire Hanna
uin	134624
answer	answer is ministerial correction date of answer 13/01/2021 answer text <p>The purpose of interest is to recompense the party deprived of the use of money that is owed. Interest reinforces the fact that taxes are due for payment on particular dates and brings a degree of fairness into the system where those payment dates are met by some taxpayers but not by others. Interest is not a penalty for late payment.</p><p><em> </em></p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 13/01/2021 16:21:55 answering member 3991 label Biography information for Jesse Norman
tabling member	4827 label Biography information for Claire Hanna

1273742

registered interest
date	06/01/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Coronavirus Job Retention Scheme: Disability
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what additional financial support is being made available for workers living with disabilities who have been furloughed under the Coronavirus Job Retention Scheme.
tabling member constituency	Enfield, Southgate
tabling member printed	Bambos Charalambous
uin	134052
answer	answer is ministerial correction date of answer 11/01/2021 answer text <p>Individuals living with disabilities will benefit from the substantial financial support provided during the COVID-19 pandemic. This includes the Coronavirus Job Retention Scheme (CJRS), which has been extended until the end of April 2021. It is up to the employer to make the best decision for their organisation and their employees about whether to furlough staff. Standard discrimination law applies: an employer cannot decide who should be furloughed based on any protected characteristic. However, if people with a protected characteristic disproportionately request furlough, it is acceptable that furloughs would be disproportionately weighted towards that group. It is acceptable – indeed encouraged – to consult on the process with employees.</p><p>The Government recognises the challenges presented by COVID-19 for all those who are living with a disability and are Clinically Extremely Vulnerable (CEV). CEV individuals can access the Coronavirus Job Retention Scheme (CJRS) and the Self-Employment Income Support Scheme (SEISS), both of which can both be claimed during lockdown.</p><p>The Government’s support package during the pandemic sits alongside a substantial set of welfare support for individuals with disabilities. The Government will spend over £55 billion in 2020/21 on benefits to support disabled people and people with health conditions. The Personal Independence Payment remains the primary means of support to help with some of the extra cost of long-term ill-health or disability. Universal Credit and new style Employment and Support Allowance are available for those who have a disability or health condition that may affect how much they can work. <br> <br> The Government has implemented a range of measures to make access to disability benefits easier and to protect existing claimants during the current situation. This includes temporarily suspending face to face assessments.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 11/01/2021 16:03:56 answering member 3991 label Biography information for Jesse Norman
tabling member	4610 label Biography information for Bambos Charalambous

1273795

registered interest
date	06/01/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Directors: Coronavirus
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether he will implement the Directors Income Support Scheme proposal from FSB, Forgotten Ltd and ACCA UK, which would provide a taxable grant calculated at 80 per cent of 3 months average monthly trading profits, paid out in a single instalment and capped at £7,500 in total, to be paid into the company and form part of its taxable profits and mirror the existing framework offered by the Self-Employed Income Support Scheme.
tabling member constituency	Liverpool, Riverside
tabling member printed	Kim Johnson
uin	134239
answer	answer is ministerial correction date of answer 14/01/2021 answer text <p>The Government has recognised that taxpayers have faced immense challenges during the COVID-19 pandemic. It has prioritised delivering support to as many people as possible as quickly as possible, while guarding against the risk of fraud or abuse.</p><p> </p><p>The Government always welcomes constructive proposals from stakeholders to improve the design of its COVID-19 business support schemes, including the suggestion for a Directors Income Support Scheme (DISS). This proposal aims to provide a new system to provide support for company directors, based on reported profits. The Government is currently scrutinising the proposal.</p><p> </p><p>In addition, company owner managers could be eligible for existing support schemes including the Coronavirus Job Retention Scheme for the income taken by company owner managers via PAYE, Bounce Back loans, tax deferrals, rental support, increased levels of Universal Credit, mortgage holidays and other business support grants. More information about the full range of business support measures is available at: <a href="http://www.businesssupport.gov.uk/coronavirus-business-support" target="_blank">www.businesssupport.gov.uk/coronavirus-business-support</a></p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 14/01/2021 11:37:35 answering member 3991 label Biography information for Jesse Norman
tabling member	4824 label Biography information for Kim Johnson

1273796

registered interest
date	06/01/2021
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, if he will open the Self Employed Income Support scheme to people in self-employment who were not eligible in the initial March 2020 launch of that scheme and now have two years' trading but are still not eligible for the latest round of support.
tabling member constituency	Liverpool, Riverside
tabling member printed	Kim Johnson
uin	134240
answer	answer is ministerial correction date of answer 14/01/2021 answer text <p>In designing and delivering the SEISS, the Government prioritised delivering support to as many people as possible as quickly as possible while guarding against the risk of fraud or abuse. The Government recognises that the rules needed to ensure that the SEISS works for the vast majority may mean that some people are not eligible for the grant. However, as the NAO acknowledges, the SEISS has been successful in supporting millions of people and protecting from large scale job losses.</p><p> </p><p>The Government has taken a flexible and responsive approach and will continue to consider the matter carefully and work closely with stakeholders to explore how it can best support different groups.</p><p> </p><p>The SEISS continues to be just one element of the package of support available to self-employed individuals, including Bounce Back loans, tax deferrals, rental support, increased levels of Universal Credit, mortgage holidays, and other business support grants.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 14/01/2021 11:37:03 answering member 3991 label Biography information for Jesse Norman
tabling member	4824 label Biography information for Kim Johnson

1273802

registered interest
date	06/01/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	UK Trade with EU: Origin Marking
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what steps he is taking to reduce paperwork and other bureaucracy required on issues relating to rules of origin affecting companies exporting to the EU from 2022; and if he will make a statement.
tabling member constituency	East Yorkshire
tabling member printed	Sir Greg Knight
uin	133718
answer	answer is ministerial correction date of answer 11/01/2021 answer text <p>The Government has been clear that leaving the Single Market and Customs Union will result in new customs processes for businesses trading with the EU. The UK has moved to a Free Trade Agreement (FTA) relationship, and Rules of Origin are a standard part of all FTAs.</p><p> </p><p>The Government has secured a number of administrative facilitations, such as self-certification of origin, and, until 31 December 2021, an easement on the need for UK businesses to hold supplier declarations at the time they issue statements on origin, which will considerably reduce the administrative burdens of complying with rules of origin in trade with the EU. The easement on supplier declarations has been introduced to allow businesses time to establish the necessary arrangements to meet the requirements of the agreement.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 11/01/2021 13:42:37 answering member 3991 label Biography information for Jesse Norman
tabling member	1200 label Biography information for Sir Greg Knight