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1312944

registered interest
date	11/05/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Digital Technology: Taxation
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 resolution 2370, entitled fighting fiscal injustice: the work of the OECD on taxation of the digital economy, passed at the Council of Europe on 20 April 2021; and whether the Government plans to take steps following the passing of that resolution.
tabling member constituency	Henley
tabling member printed	John Howell
uin	180
answer	answer is ministerial correction date of answer 19/05/2021 answer text <p>The Government notes the resolution and welcomes the Council’s support for the work of the OECD’s Inclusive Framework on Base Erosion and Profit Shifting (BEPS).</p><p> </p><p>The Government has been proactive in pressing for an international solution to the tax challenges posed by digitisation of the economy for a number of years.</p><p> </p><p>It is a Government priority to reach a comprehensive global solution this year which includes outputs on both OECD Pillars: on both reallocation of taxing rights and minimum taxation.</p><p> </p><p>Reaching agreement on this would be a major multilateral achievement that introduces stability into the international tax landscape.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 19/05/2021 14:12:55 answering member 3991 label Biography information for Jesse Norman
tabling member	1606 label Biography information for John Howell

1312970

registered interest
date	11/05/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Wholesale Trade: Business Rates
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 potential economic effect on the wholesale sector of the length of time taken to allocate funding under the new business rates relief fund.
tabling member constituency	Rutherglen and Hamilton West
tabling member printed	Margaret Ferrier
uin	272
answer	answer is ministerial correction date of answer 19/05/2021 answer text <p>The government has announced a £1.5 billion pot of additional business rates relief for businesses affected by the COVID-19 pandemic that have not otherwise been eligible for existing reliefs. The statement by the Minister of State for Regional Growth and Local Government of 25 March 2021 explained the relief will be allocated to English local authorities based on the stock of properties in the area and the sector-specific economic impacts of COVID-19.</p><p> </p><p>The devolved administrations will receive an additional £285 million through the Barnett formula as a result of this relief announcement. Wales will receive £90 million, Scotland £145 million and Northern Ireland £50 million. Business rates are devolved in Scotland and are therefore a matter for the Scottish Government.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 273 274 275 question first answered 19/05/2021 13:21:42 answering member 3991 label Biography information for Jesse Norman
tabling member	4386 label Biography information for Margaret Ferrier

1312971

registered interest
date	11/05/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Business Rates: Coronavirus
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether his Department has plans to bring forward legislative proposals to provide support for business rates to businesses outside the retail, hospitality and leisure sectors that have been affected by the covid-19 outbreak.
tabling member constituency	Rutherglen and Hamilton West
tabling member printed	Margaret Ferrier
uin	273
answer	answer is ministerial correction date of answer 19/05/2021 answer text <p>The government has announced a £1.5 billion pot of additional business rates relief for businesses affected by the COVID-19 pandemic that have not otherwise been eligible for existing reliefs. The statement by the Minister of State for Regional Growth and Local Government of 25 March 2021 explained the relief will be allocated to English local authorities based on the stock of properties in the area and the sector-specific economic impacts of COVID-19.</p><p> </p><p>The devolved administrations will receive an additional £285 million through the Barnett formula as a result of this relief announcement. Wales will receive £90 million, Scotland £145 million and Northern Ireland £50 million. Business rates are devolved in Scotland and are therefore a matter for the Scottish Government.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 272 274 275 question first answered 19/05/2021 13:21:42 answering member 3991 label Biography information for Jesse Norman
tabling member	4386 label Biography information for Margaret Ferrier

1312972

registered interest
date	11/05/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Business Rates: Coronavirus
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he we will meet with the Federation of Wholesale Distributors to discuss developing a business rates support system for businesses affected by the covid-19 outbreak outside the retail, hospitality and leisure sectors.
tabling member constituency	Rutherglen and Hamilton West
tabling member printed	Margaret Ferrier
uin	274
answer	answer is ministerial correction date of answer 19/05/2021 answer text <p>The government has announced a £1.5 billion pot of additional business rates relief for businesses affected by the COVID-19 pandemic that have not otherwise been eligible for existing reliefs. The statement by the Minister of State for Regional Growth and Local Government of 25 March 2021 explained the relief will be allocated to English local authorities based on the stock of properties in the area and the sector-specific economic impacts of COVID-19.</p><p> </p><p>The devolved administrations will receive an additional £285 million through the Barnett formula as a result of this relief announcement. Wales will receive £90 million, Scotland £145 million and Northern Ireland £50 million. Business rates are devolved in Scotland and are therefore a matter for the Scottish Government.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 272 273 275 question first answered 19/05/2021 13:21:42 answering member 3991 label Biography information for Jesse Norman
tabling member	4386 label Biography information for Margaret Ferrier

1313000

registered interest
date	11/05/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Off-payroll Working: Ethnic Groups
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 on members of ethnic minority communities of the changes to IR35 rules which came into effect in April 2021.
tabling member constituency	Chipping Barnet
tabling member printed	Theresa Villiers
uin	129
answer	answer is ministerial correction date of answer 17/05/2021 answer text <p>The off-payroll working rules only apply to individuals who are working like employees under the current employment status tests, and do not apply to the self-employed.</p><p> </p><p>The Tax Information and Impact Note (TIIN) published at Spring Budget 2021 set out that the reform of the off-payroll working rules is expected to affect up to 60,000 medium and large enterprises, about 180,000 individuals working through their own companies, and approximately 20,000 agencies nationally. The TIIN can be found on GOV.UK: <a href="https://www.gov.uk/government/publications/off-payroll-working-rules-from-april-2021/off-payroll-working-rules-from-april-2021" target="_blank">https://www.gov.uk/government/publications/off-payroll-working-rules-from-april-2021/off-payroll-working-rules-from-april-2021</a>.</p><p> </p><p>As set out in the TIIN, the reform of the off-payroll working rules is not anticipated to have an impact on groups sharing protected characteristics.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 17/05/2021 11:53:15 answering member 3991 label Biography information for Jesse Norman
tabling member	1500 label Biography information for Theresa Villiers

1313035

registered interest
date	11/05/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Tax Avoidance
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 compatibility of the retrospective application of the Loan Charge with the standard principles of the UK's tax regime.
tabling member constituency	South Northamptonshire
tabling member printed	Andrea Leadsom
uin	228
answer	answer is ministerial correction date of answer 17/05/2021 answer text <p>The Loan Charge was legislated in Finance Act 2017, following the normal Parliamentary process.</p><p> </p><p>The Loan Charge is not retrospective. It is a new charge on disguised remuneration loan balances outstanding at 5 April 2019 and was announced three years before the legislation took effect.</p><p> </p><p>Lord Morse conducted an independent Review of the Loan Charge. His report was published in December 2019 and the Government welcomed his finding that the Loan Charge was a justified policy to draw a line under use of disguised remuneration tax avoidance.</p><p> </p><p>The Government accepted all but one of the Review’s 20 recommendations. This included a recommendation that the Loan Charge should only apply to disguised remuneration loans which were entered into after 9 December 2010.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 17/05/2021 12:05:19 answering member 3991 label Biography information for Jesse Norman
tabling member	4117 label Biography information for Andrea Leadsom

1313036

registered interest
date	11/05/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Tax Avoidance
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, for what reason HMRC did not reject tax returns where loan charge schemes were listed in the most recent period for which data is available.
tabling member constituency	South Northamptonshire
tabling member printed	Andrea Leadsom
uin	229
answer	answer is ministerial correction date of answer 17/05/2021 answer text <p>HMRC cannot reject Self-Assessment tax returns on the basis of information contained within the returns, including information relating to the Loan Charge or disguised remuneration schemes. Self-Assessment is a process now, check later regime. A Self-Assessment tax return would only be rejected if it fails to satisfy the filing requirements to constitute a statutory return. The Self-Assessment regime also gives HMRC the powers to open an enquiry into a return up to the end of a period of 12 months if the return was filed on or before the statutory filing date.</p><p> </p><p>HMRC have also recently provided guidance on GOV.UK for taxpayers following the outcome of the independent Loan Charge Review which includes information for those taxpayers who have filed or are yet to file their 2018-19 Self-Assessment tax return: <a href="https://www.gov.uk/government/publications/disguised-remuneration-independent-loan-charge-review/guidance" target="_blank">https://www.gov.uk/government/publications/disguised-remuneration-independent-loan-charge-review/guidance</a>.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 17/05/2021 12:09:51 answering member 3991 label Biography information for Jesse Norman
tabling member	4117 label Biography information for Andrea Leadsom

1312285

registered interest
date	27/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Multinational Companies: Taxation
house id	1
legislature	25259 pref label House of Commons
question text	What recent discussions he has had with his international counterparts on the potential merits of co-ordinated taxation of multinational companies.
tabling member constituency	Carmarthen East and Dinefwr
tabling member printed	Jonathan Edwards
uin	914860
answer	answer is ministerial correction date of answer 27/04/2021 answer text <p>The UK has been at the forefront of global efforts to update the international corporation tax framework in response to challenges created by digitisation, and it has played an active role at the OECD in helping to develop a comprehensive two-pillar solution.</p><p> </p><p>The Chancellor has made it a priority of the UK’s G7 presidency to support progress towards a final agreement by mid-2021 and he has regular discussions with his counterparts on these issues.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 27/04/2021 11:49:53 answering member 3991 label Biography information for Jesse Norman
tabling member	3943 label Biography information for Jonathan Edwards

1312401

registered interest
date	27/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	VAT: Coronavirus
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, for what reason the VAT charge on PCR tests is 20 per cent.
tabling member constituency	Richmond Park
tabling member printed	Sarah Olney
uin	188136
answer	answer is ministerial correction date of answer 29/04/2021 answer text <p>VAT is a broad-based tax on consumption and the standard rate of 20% normally applies to most goods and services, including PCR tests. However, medical testing administered by registered health professionals is exempt from VAT.</p><p>The Government also continues to offer free Covid-19 testing for those with Covid-19 symptoms, and everyone in England, including those without symptoms, are able to take a free rapid coronavirus test twice a week.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 29/04/2021 08:25:11 answering member 3991 label Biography information for Jesse Norman
tabling member	4591 label Biography information for Sarah Olney

1312029

registered interest
date	26/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Self-employed: Government Assistance
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what steps his Department is taking to support an increase in freelance working.
tabling member constituency	Preston
tabling member printed	Sir Mark Hendrick
uin	187153
answer	answer is ministerial correction date of answer 29/04/2021 answer text <p>The Government recognises the importance of supporting the self-employed, including freelancers, during the COVID-19 outbreak and has taken steps to deliver a very substantial economic support package, designed to provide individuals and businesses with the assistance and certainty they need over the course of the pandemic. This includes over £33bn of support provided to eligible self-employed individuals through the Self-Employment Income Support Scheme (SEISS), as well as increased levels of Universal Credit, Extended Loss Carry Back rules, the Recovery Loan scheme, tax deferrals, rental support, mortgage holidays, self-isolation support payments and other business support grants.</p><p> </p><p>As restrictions are eased, economic activity and demand will gradually pick up as a result, and the Government will continue to consider how it can support all parts of the labour market, recognising that businesses will need some time to recover and adapt.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 29/04/2021 08:26:41 answering member 3991 label Biography information for Jesse Norman
tabling member	473 label Biography information for Sir Mark Hendrick