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1242324

registered interest
date	12/10/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Sanitary Products: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what comparative assessment he has made of the effect of VAT rates from January 2021 on the affordability of reusable menstrual underwear and other female hygiene products.
tabling member constituency	Brecon and Radnorshire
tabling member printed	Fay Jones
uin	102170
answer	answer is ministerial correction date of answer 19/10/2020 answer text <p>The zero rate for women’s sanitary products announced in the March 2020 Budget will apply from 1 January 2021 to those products which are currently subject to the reduced rate of 5 per cent. This covers the supply of any sanitary protection product that is designed and marketed solely for the absorption or collection of menstrual flow or lochia, whether disposable or reusable. The relief excludes dual purpose period and incontinence products, items of clothing such as reusable menstrual underwear, or purely incontinence products.</p><p> </p><p>The new zero rate will ensure that every woman needing sanitary protection during their monthly cycle will, from the start of January and for the first time, have access to a variety of zero rated sanitary protection products on which they had previously paid a 5 per cent rate of VAT.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 102171 question first answered 19/10/2020 08:30:46 answering member 3991 label Biography information for Jesse Norman
tabling member	4763 label Biography information for Fay Jones

1242325

registered interest
date	12/10/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Sanitary Products: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, when his Department devised its definition of women’s sanitary products qualifying for the reduced rate of VAT from January 2021; and whether he has made an assessment of the potential merits of including reusable menstrual underwear within that definition.
tabling member constituency	Brecon and Radnorshire
tabling member printed	Fay Jones
uin	102171
answer	answer is ministerial correction date of answer 19/10/2020 answer text <p>The zero rate for women’s sanitary products announced in the March 2020 Budget will apply from 1 January 2021 to those products which are currently subject to the reduced rate of 5 per cent. This covers the supply of any sanitary protection product that is designed and marketed solely for the absorption or collection of menstrual flow or lochia, whether disposable or reusable. The relief excludes dual purpose period and incontinence products, items of clothing such as reusable menstrual underwear, or purely incontinence products.</p><p> </p><p>The new zero rate will ensure that every woman needing sanitary protection during their monthly cycle will, from the start of January and for the first time, have access to a variety of zero rated sanitary protection products on which they had previously paid a 5 per cent rate of VAT.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 102170 question first answered 19/10/2020 08:30:46 answering member 3991 label Biography information for Jesse Norman
tabling member	4763 label Biography information for Fay Jones

1242341

registered interest
date	12/10/2020
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, whether HMRC has received reports of people receiving incorrect advice from advisers on settlement of the loan charge; and if he will reopen the settlement process for the people affected.
tabling member constituency	Gravesham
tabling member printed	Adam Holloway
uin	101995
answer	answer is ministerial correction date of answer 16/10/2020 answer text <p>HMRC do not hold data on reports from individual taxpayers who may feel they have received incorrect advice from advisers about their settlements. A core principle of the tax system is that an individual is responsible for their own tax affairs. The actions of a third party adviser are not normally considered to be an exceptional circumstance beyond the control of the taxpayer.</p><p> </p><p>HMRC are continuing settlement discussions with a relatively small number of taxpayers who were prevented from meeting the 30 September deadline by exceptional circumstances beyond their control, such as recent hospitalisation.</p><p> </p><p>The criteria HMRC consider for continuing settlement discussions beyond the 30 September deadline are:</p><ul><li>The taxpayer had actively engaged in the settlement process until the occurrence of a factor;</li><li>The factor is entirely outside the control of the taxpayer,</li><li>The factor prevented the taxpayer from settling by 30 September; and</li><li>Absent the factor, the taxpayer would have been able to settle by 30 September, and</li><li>The taxpayer is able, and agrees, to settle within a defined period of no more than 3 months after the 30 September.</li></ul> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 101996 question first answered 16/10/2020 13:57:40 answering member 3991 label Biography information for Jesse Norman
tabling member	1522 label Biography information for Adam Holloway

1242342

registered interest
date	12/10/2020
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 circumstances are included for HMRC to extend the settlement window for people subject to the Loan Charge after 30 September 2020.
tabling member constituency	Gravesham
tabling member printed	Adam Holloway
uin	101996
answer	answer is ministerial correction date of answer 16/10/2020 answer text <p>HMRC do not hold data on reports from individual taxpayers who may feel they have received incorrect advice from advisers about their settlements. A core principle of the tax system is that an individual is responsible for their own tax affairs. The actions of a third party adviser are not normally considered to be an exceptional circumstance beyond the control of the taxpayer.</p><p> </p><p>HMRC are continuing settlement discussions with a relatively small number of taxpayers who were prevented from meeting the 30 September deadline by exceptional circumstances beyond their control, such as recent hospitalisation.</p><p> </p><p>The criteria HMRC consider for continuing settlement discussions beyond the 30 September deadline are:</p><ul><li>The taxpayer had actively engaged in the settlement process until the occurrence of a factor;</li><li>The factor is entirely outside the control of the taxpayer,</li><li>The factor prevented the taxpayer from settling by 30 September; and</li><li>Absent the factor, the taxpayer would have been able to settle by 30 September, and</li><li>The taxpayer is able, and agrees, to settle within a defined period of no more than 3 months after the 30 September.</li></ul> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 101995 question first answered 16/10/2020 13:57:40 answering member 3991 label Biography information for Jesse Norman
tabling member	1522 label Biography information for Adam Holloway

1242409

registered interest
date	12/10/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Gaming Machines: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, with reference to the outcome of HMRC v The Rank Group PLC; Done Brothers (Cash Betting) Ltd and Others, what steps HMRC has taken to make appropriate repayments to operators; and whether HMRC is prioritising the repayment of operators in a particular order.
tabling member constituency	Blackpool South
tabling member printed	Scott Benton
uin	102192
answer	answer is ministerial correction date of answer 16/10/2020 answer text <p>Revenue and Customs Brief 5 (2020): VAT treatment on fixed odds betting terminals and gaming machines published on 26 May 2020 (updated on 26 June 2020) sets out the process for claimants in relation to the Rank Group PLC and Done Brothers (Cash Betting) Ltd and Others litigation to be repaid the sums due to them. Repayments have now started and will continue. There has been no prioritisation of any particular claimant.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 16/10/2020 13:25:37 answering member 3991 label Biography information for Jesse Norman
tabling member	4793 label Biography information for Scott Benton

1242424

registered interest
date	12/10/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Small Businesses: Corporation Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will make it his policy to provide a Corporation Tax payment break or exemption to small businesses for the next 12 months.
tabling member constituency	Stockton North
tabling member printed	Alex Cunningham
uin	102069
answer	answer is ministerial correction date of answer 15/10/2020 answer text <p>The Government has established an unprecedented package of support for businesses to help them get through the pandemic, including support for businesses in difficulty with their Corporation Tax (CT) payments. HMRC have scaled up their Time to Pay service where any taxpayer with outstanding debts to HMRC may be able to agree tailored plans to defer certain tax payments owed, including CT, and repay them over an agreed period of time.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 15/10/2020 12:01:27 answering member 3991 label Biography information for Jesse Norman
tabling member	4122 label Biography information for Alex Cunningham

1242432

registered interest
date	12/10/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Customs Declaration Services Programme: 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 effect of the covid-19 outbreak on the transfer of businesses to the Customs Declaration Service model.
tabling member constituency	East Londonderry
tabling member printed	Mr Gregory Campbell
uin	101981
answer	answer is ministerial correction date of answer 15/10/2020 answer text <p>The Government is committed to delivering an operating customs model by December 2020 as set out in the Withdrawal Agreement, with the introduction of customs controls over a period from 1 January 2021.</p><p>The Government keeps its delivery plans for the Customs Declaration Service under continuous review, alongside input from software developers, Community Systems Providers and Express Operators, in order to ensure that any impacts from the COVID-19 pandemic are considered.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 15/10/2020 11:59:03 answering member 3991 label Biography information for Jesse Norman
tabling member	1409 label Biography information for Mr Gregory Campbell

1242466

registered interest
date	12/10/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Job Retention Bonus
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, prior to taking his decision to introduce the Job Retention Bonus, what assessment his Department made of the potential merits of allocating the funding assigned to that Bonus to either (a) reducing the level of employer contribution to the Job Support Scheme or (b) providing sector-specific job support schemes during the covid-19 outbreak.
tabling member constituency	North Down
tabling member printed	Stephen Farry
uin	102213
answer	answer is ministerial correction date of answer 20/10/2020 answer text <p>The combination of the Job Retention Bonus (JRB) and the Job Support Scheme (JSS) will help to protect jobs. The JRB helps with employers' costs: for the average claim, the JRB will subsidise about 20% of the employment costs from November to January. For employees at the lower earnings limit, it will subsidise about 60% of employment costs.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 20/10/2020 14:34:39 answering member 3991 label Biography information for Jesse Norman
tabling member	4856 label Biography information for Stephen Farry

1242468

registered interest
date	12/10/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Employment: 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 providing additional financial support to people of working age who were employed or self-employed before the start of the covid-19 outbreak but who have since been unable to work as a result of having underlying health conditions that make them vulnerable to covid-19 infection.
tabling member constituency	North Down
tabling member printed	Stephen Farry
uin	102215
answer	answer is ministerial correction date of answer 20/10/2020 answer text <p>Individuals with underlying health conditions have access to the unprecedented package of support for individuals that the Government has introduced. This includes the introduction of the Coronavirus Job Retention Scheme, the Job Support Scheme, and the Self-Employment Income Support Scheme.</p><p> </p><p>For those on low incomes or unable to work, the Government has injected a further £9.3 billion into the welfare system and has made several changes to support the most vulnerable. These changes include: a £20 per week increase to the UC standard allowance and Working Tax Credit basic element, and a relaxation of the UC minimum income floor for all self-employed claimants. In addition, those with a health condition which prevents them from working or preparing for work may be entitled to an extra amount of Universal Credit.</p><p> </p><p>Since 1 August, the Government has relaxed national advice for workers who are clinically extremely vulnerable. The advice is the same as for the clinically vulnerable; to work from home where possible. However, if they are unable to work from home, they will be able to return, provided their workplace is COVID-safe.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 20/10/2020 15:52:15 answering member 3991 label Biography information for Jesse Norman
tabling member	4856 label Biography information for Stephen Farry

1242499

registered interest
date	12/10/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Social Enterprises: Tax Allowances
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether it remains his policy to make a decision on the future of Social Investment Tax Relief in Autumn 2020.
tabling member constituency	Chatham and Aylesford
tabling member printed	Tracey Crouch
uin	102028
answer	answer is ministerial correction date of answer 16/10/2020 answer text <p>The Social Investment Tax Relief (SITR) is intended to address a specific access to finance market failure for social enterprises by incentivising individuals to invest in these ventures.</p><p> </p><p>The scheme is intended to support a broad range of social enterprises, with a variety of social missions and community benefits. SITR is not designed directly to encourage employment or to support particular geographical areas: qualifying social enterprises are free to use SITR wherever they are in the country in whatever way they determine is best for their growth and development.</p><p> </p><p>The Government committed to a full review of SITR within two years of its expansion, and published a Call for Evidence last year on the use of the scheme to date. A Summary of Responses will be published in due course alongside a decision on the policy’s future.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 102029 102755 question first answered 16/10/2020 14:01:42 answering member 3991 label Biography information for Jesse Norman
tabling member	3950 label Biography information for Dame Tracey Crouch