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1221614

registered interest
date	07/07/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Coronavirus: Screening
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, for what reason a covid-19 test provided by an employer to an employee as part of their work will be treated by HMRC as a benefit in kind and will therefore be taxable; and whether that treatment will apply to tests provided by employers in Wales.
tabling member constituency	Ceredigion
tabling member printed	Ben Lake
uin	70477
answer	answer is ministerial correction date of answer 13/07/2020 answer text <p>The Government is introducing an income tax exemption and National Insurance (NICs) disregard to ensure that coronavirus antigen testing provided by an employer to employees outside the Government’s national testing scheme will not attract tax and NICs liabilities. The new exemption will apply across the United Kingdom for the current tax year 2020-21.</p><p><strong> </strong></p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 13/07/2020 10:37:58 answering member 3991 label Biography information for Jesse Norman
tabling member	4630 label Biography information for Ben Lake

1201356

registered interest
date	08/06/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Coronavirus Job Retention Scheme: Fraud
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many inspections HMRC has undertaken in relation to potential fraudulent use of the Coronavirus Job Retention Scheme.
tabling member constituency	Ceredigion
tabling member printed	Ben Lake
uin	56116
answer	answer is ministerial correction date of answer 11/06/2020 answer text <p>It would not be appropriate for HM Revenue &amp; Customs (HMRC) to publish detailed information about their operational response during the COVID-19 outbreak.</p><p> </p><p>HMRC will subject Coronavirus Job Retention Scheme (CJRS) claims to scrutiny and use their usual compliance tools to carry out proportionate risk-based compliance checks before and after payment to test the veracity of CJRS claims. HMRC will take robust steps to prevent fraudulent claims being paid, to recover any payments made to those who are not eligible, and to respond to those who make fraudulent claims.</p><p> </p><p>In doing so HMRC will protect essential public services and livelihoods at risk during these challenging times.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 11/06/2020 07:05:35 answering member 3991 label Biography information for Jesse Norman
tabling member	4630 label Biography information for Ben Lake

1200592

registered interest
date	04/06/2020
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, what steps he is taking to support directors of limited companies during the covid-19 outbreak.
tabling member constituency	Ceredigion
tabling member printed	Ben Lake
uin	55001
answer	answer is ministerial correction date of answer 09/06/2020 answer text <p>Those who pay themselves a salary through their own company are eligible for the Coronavirus Job Retention Scheme (CJRS). The CJRS is available to employers, including owner-managers, and individuals paying themselves a salary through a PAYE scheme are eligible. Where furloughed directors, including companies with a sole director, need to carry out particular duties to fulfil their statutory obligations, they may do so provided it is no more than would reasonably be judged necessary for that purpose.</p><p> </p><p>Dividends are not covered by the CJRS or the Self-Employment Income Support Scheme (SEISS). Income from dividends is a return on investment in the company, rather than wages. Under current reporting mechanisms it is not possible for HM Revenue and Customs (HMRC) to distinguish between dividends derived from an individual’s own company and dividends from other sources, and between dividends in lieu of employment income and as returns from other corporate activity.</p><p> </p><p>The Government has worked with stakeholders and carefully considered the case for providing a new system for those who pay themselves through dividends. However, targeting additional support for those who pay their wages via dividends is much more complex than existing income support schemes. Unlike announced support schemes, which use information HMRC already holds, it would require owner-managers to make a claim and submit information that HMRC could not efficiently or consistently verify to ensure payments were made to eligible companies, for eligible activity.</p><p> </p><p>The Government has heard the suggestion made that HMRC could adopt a ‘pay now, claw back later’ approach. However, such an approach would be highly resource-intensive to ensure appropriate compliance, and there is a high risk that incorrect or fraudulent payments could not be recovered, ultimately at the cost of UK taxpayers.</p><p> </p><p>The Chancellor of the Exchequer has said there will be no further extension or changes to the SEISS or CJRS. However, other support is available. The CJRS and SEISS continue to be just two elements of a comprehensive package of support for individuals and businesses. This package includes 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.gov.uk/government/collections/financial-support-for-businesses-during-coronavirus-covid-19" target="_blank">www.gov.uk/government/collections/financial-support-for-businesses-during-coronavirus-covid-19</a>.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 54215 55002 question first answered 09/06/2020 12:11:40 answering member 3991 label Biography information for Jesse Norman
tabling member	4630 label Biography information for Ben Lake

1200593

registered interest
date	04/06/2020
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, if he will make an assessment of the potential merits of a separate covid-19 support scheme for directors of limited companies.
tabling member constituency	Ceredigion
tabling member printed	Ben Lake
uin	55002
answer	answer is ministerial correction date of answer 09/06/2020 answer text <p>Those who pay themselves a salary through their own company are eligible for the Coronavirus Job Retention Scheme (CJRS). The CJRS is available to employers, including owner-managers, and individuals paying themselves a salary through a PAYE scheme are eligible. Where furloughed directors, including companies with a sole director, need to carry out particular duties to fulfil their statutory obligations, they may do so provided it is no more than would reasonably be judged necessary for that purpose.</p><p> </p><p>Dividends are not covered by the CJRS or the Self-Employment Income Support Scheme (SEISS). Income from dividends is a return on investment in the company, rather than wages. Under current reporting mechanisms it is not possible for HM Revenue and Customs (HMRC) to distinguish between dividends derived from an individual’s own company and dividends from other sources, and between dividends in lieu of employment income and as returns from other corporate activity.</p><p> </p><p>The Government has worked with stakeholders and carefully considered the case for providing a new system for those who pay themselves through dividends. However, targeting additional support for those who pay their wages via dividends is much more complex than existing income support schemes. Unlike announced support schemes, which use information HMRC already holds, it would require owner-managers to make a claim and submit information that HMRC could not efficiently or consistently verify to ensure payments were made to eligible companies, for eligible activity.</p><p> </p><p>The Government has heard the suggestion made that HMRC could adopt a ‘pay now, claw back later’ approach. However, such an approach would be highly resource-intensive to ensure appropriate compliance, and there is a high risk that incorrect or fraudulent payments could not be recovered, ultimately at the cost of UK taxpayers.</p><p> </p><p>The Chancellor of the Exchequer has said there will be no further extension or changes to the SEISS or CJRS. However, other support is available. The CJRS and SEISS continue to be just two elements of a comprehensive package of support for individuals and businesses. This package includes 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.gov.uk/government/collections/financial-support-for-businesses-during-coronavirus-covid-19" target="_blank">www.gov.uk/government/collections/financial-support-for-businesses-during-coronavirus-covid-19</a>.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 54215 55001 question first answered 09/06/2020 12:11:40 answering member 3991 label Biography information for Jesse Norman
tabling member	4630 label Biography information for Ben Lake

1200239

registered interest
date	03/06/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Care Workers: Incentives
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 a time-limited exemption for bonuses awarded to care workers from income tax.
tabling member constituency	Ceredigion
tabling member printed	Ben Lake
uin	54226
answer	answer is ministerial correction date of answer 08/06/2020 answer text <p>The UK Government greatly values the contribution of care workers, particularly during the current crisis.</p><p> </p><p>Under the longstanding rules of tax treatment, any payments made in connection with an employment are chargeable to income tax and national insurance contributions.</p><p> </p><p>The Government will work with the Welsh Government to understand the nature of any new payments and determine the tax treatment.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 08/06/2020 14:48:25 answering member 3991 label Biography information for Jesse Norman
tabling member	4630 label Biography information for Ben Lake

1200246

registered interest
date	03/06/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Coronavirus: Quarantine
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what economic support will be made available to (a) employees and (b) self-employed people who are asked to self-isolate in response to the track and trace system.
tabling member constituency	Ceredigion
tabling member printed	Ben Lake
uin	54227
answer	answer is ministerial correction date of answer 08/06/2020 answer text <p>The Government is committed to supporting individuals financially through this difficult time, and has taken unprecedented steps to support people’s incomes. Many people are able to work from home, and those currently supported through the Coronavirus Job Retention Scheme will not see their entitlement affected by needing to isolate.</p><p> </p><p>For employees unable to work from home, DWP has laid new regulations to ensure that people asked to isolate by the Test and Trace service will be eligible for Statutory Sick Pay (SSP). This is in addition to changes already made, which make SSP payable from day one rather than day four of an absence from work. Employees will still be entitled to claim SSP from their employers even if they are asked to self-isolate several times. The SSP Rebate Scheme was announced at Budget to support SMEs which may face a financial strain due to staff absences caused by Covid-19.</p><p> </p><p>Self-employed people are eligible for “new style” Contributory Employment and Support Allowance (ESA) if they are incapable of work due to Covid-19, including those who are required to self-isolate according to Government guidance. The Government has made it easier for people to claim by removing the seven-day waiting period which means people can get support from day one. In addition, the self-employed whose businesses have been adversely affected due to shielding or self-isolating may be able to claim a grant under the Self-Employed Income Support Scheme (SEISS).</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 08/06/2020 14:45:23 answering member 3991 label Biography information for Jesse Norman
tabling member	4630 label Biography information for Ben Lake

1198017

registered interest
date	01/06/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Self-employed: Coronavirus
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 (a) introducing a second phase of the Self Employed Income Support Scheme to align with the timescale of the Coronaviurs Job Retention Scheme and (b) introducing a further package of economic support for the self-employed.
tabling member constituency	Ceredigion
tabling member printed	Ben Lake
uin	52358
answer	answer is ministerial correction date of answer 04/06/2020 answer text <p>The Chancellor of the Exchequer announced an extension of the Self-Employed Income Support Scheme on 29 May and eligible individuals may now qualify for a second and final grant. This means the UK continues to have one of the most generous self-employed COVID-19 support schemes in the world as the economy reopens.</p><p> </p><p>The extension of the SEISS now means that eligible individuals whose businesses are adversely affected by COVID-19 will be able to claim a second and final grant when the scheme reopens for applications in August. This will be a taxable grant worth 70 per cent of their average monthly trading profits, paid out in a single instalment covering three months’ worth of profits, and capped at £6,570 in total. This is in line with changes to the Coronavirus Job Retention Scheme as the economy reopens, and the eligibility criteria remain the same for this final grant. An individual does not need to have claimed the first grant to receive the second grant: for example, they may only have been adversely affected by coronavirus in this later phase.</p><p> </p><p>The SEISS is one element of a comprehensive package of Government support for individuals and businesses, including the self-employed. This package includes 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.gov.uk/government/collections/financial-support-for-businesses-during-coronavirus-covid-19" target="_blank">www.gov.uk/government/collections/financial-support-for-businesses-during-coronavirus-covid-19</a>.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 04/06/2020 16:03:02 answering member 3991 label Biography information for Jesse Norman
tabling member	4630 label Biography information for Ben Lake

1197546

registered interest
date	20/05/2020
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 assessment he has made of the potential merits of excluding pension income from the definition of non-trading income for the purposes of the Self-Employment Support Scheme.
tabling member constituency	Ceredigion
tabling member printed	Ben Lake
uin	49808
answer	answer is ministerial correction date of answer 02/06/2020 answer text <p>The Self-Employment Income Support Scheme (SEISS) helps those adversely affected by COVID-19 and is one of the most generous self-employed COVID-19 support schemes in the world. The SEISS, including the eligibility requirement that an individual’s trading profits must be no more than £50,000 and at least equal to their non-trading income, is designed to be targeted at those who most need it, and who are most reliant on their self-employment income.</p><p> </p><p>Individuals receiving more than half of their income from other sources, such as pensions, could still be eligible for other support. The SEISS is part of a comprehensive package of support for self-employed people, including Bounce Back loans, income tax deferrals, rental support, increases to Universal Credit, mortgage holidays, and various business support measures. More information about the full range of business support measures is available at <a href="http://www.gov.uk/government/collections/financial-support-for-businesses-during-coronavirus-covid-19" target="_blank">www.gov.uk/government/collections/financial-support-for-businesses-during-coronavirus-covid-19</a>.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 02/06/2020 06:59:51 answering member 3991 label Biography information for Jesse Norman
tabling member	4630 label Biography information for Ben Lake

1196169

registered interest
date	15/05/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Unemployment: Young People
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what support his Department plans to provide to help prevent youth unemployment.
tabling member constituency	Ceredigion
tabling member printed	Ben Lake
uin	47419
answer	answer is ministerial correction date of answer 20/05/2020 answer text <p>The Government has provided unprecedented support for the economy during this crisis. This includes paying people’s wages to help keep as many people as possible in their existing jobs; loans to help support viable businesses to stay afloat; and protecting the incomes of the most vulnerable.</p><p> </p><p>The Government’s aim is to maintain the productive capacity of the British economy. As the country starts to recover from coronavirus, the Government will continue to review what can be done to support that recovery.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 20/05/2020 15:10:04 answering member 3991 label Biography information for Jesse Norman
tabling member	4630 label Biography information for Ben Lake

1195558

registered interest
date	13/05/2020
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 estimate he has made of the number of people who are ineligible for a grant under the Self-Employment Income Support Scheme as a result of their receiving a higher level of income through working tax credit and child tax credit than they earn through self-employment.
tabling member constituency	Ceredigion
tabling member printed	Ben Lake
uin	46782
answer	answer is ministerial correction date of answer 18/05/2020 answer text <p>No one will become ineligible for a grant under the Self-Employment Income Support Scheme as a result of tax credit or child tax credit payments.</p><p> </p><p>Tax credit payments are not taxable income and are not included in the calculation for the Self-Employment Income Support eligibility checker or grant amount.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 46783 question first answered 18/05/2020 15:37:51 answering member 3991 label Biography information for Jesse Norman
tabling member	4630 label Biography information for Ben Lake