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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

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

1274732

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	Children's Play: Facilities
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, pursuant to the Answer of 15 July 2020 to Question 72196 on Children's Play: Facilities, whether soft play centres are included in the temporary 5 per cent VAT provisions as set out in Revenue and Customs Brief 10 (2020).
tabling member constituency	Edinburgh South
tabling member printed	Ian Murray
uin	134408
answer	answer is ministerial correction date of answer 13/01/2021 answer text <p>Admissions to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas and exhibitions and similar cultural events and facilities are covered by the temporary reduced rate of VAT for attractions. This is set out in GOV.UK guidance on admission charges to attractions.</p><p> </p><p>Whether the temporary reduced rate applies depends on the facts of each individual case. Generally, where an admission fee is charged for entry to premises that are predominantly dedicated to soft play for children, this would be covered by the reduced rate.</p><p> </p><p>Further detail about the operation of the new reduced rate more generally can be found in Revenue and Customs Brief 10 (2020) on the temporary reduced rate of VAT for hospitality, holiday accommodation and attractions, which can be found on GOV.UK.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 13/01/2021 16:17:56 answering member 3991 label Biography information for Jesse Norman
tabling member	3966 label Biography information for Ian Murray

1274759

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: Supply Teachers
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what discussions he has had with Secretary of State for Education on ensuring that agencies employing education supply staff use the Coronavirus Job Retention scheme for those staff that are unable to work.
tabling member constituency	Swansea East
tabling member printed	Carolyn Harris
uin	134496
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 134335 question first answered 13/01/2021 15:54:30 answering member 3991 label Biography information for Jesse Norman
tabling member	4480 label Biography information for Carolyn Harris

1274773

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, what assessment he has made of the potential merits of reducing the rate of VAT on refurbishment, repair and maintenance of buildings from 20 per cent to five per cent.
tabling member constituency	Belfast East
tabling member printed	Gavin Robinson
uin	134445
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 134418 question first answered 13/01/2021 15:43:20 answering member 3991 label Biography information for Jesse Norman
tabling member	4360 label Biography information for Gavin Robinson

1274802

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	VAT: Coronavirus
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether he has plans to enable businesses to stagger payments of VAT that were deferred due to the covid-19 outbreak.
tabling member constituency	Newport West
tabling member printed	Ruth Jones
uin	134554
answer	answer is ministerial correction date of answer 18/01/2021 answer text <p>As part of the Winter Economy Plan, the Government announced further support for taxpayers who deferred their VAT between 20 March 2020 and 30 June 2020. The VAT deferral new payment scheme will allow taxpayers to spread what they owe over smaller monthly payments. The scheme will open in February. Further information can be found on GOV.UK.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 18/01/2021 16:01:41 answering member 3991 label Biography information for Jesse Norman
tabling member	4716 label Biography information for Ruth Jones

1274867

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	UK Internal Trade: Northern Ireland
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether removal companies require a Goods Movement Reference to transport personal effects from Great Britain to Northern Ireland.
tabling member constituency	South Antrim
tabling member printed	Paul Girvan
uin	134531
answer	answer is ministerial correction date of answer 13/01/2021 answer text <p>No customs charges are due on personal belongings when moving home to Northern Ireland from Great Britain. Removal companies will need to submit a customs declaration using the Customs Declaration Service (CDS). If they are new to customs processes, they can sign up for the free Trader Support Service which can complete declarations on their behalf without the need for specialist advice or software. They will also need to use the Goods Vehicle Movement Service and get a Goods Movement Reference to use the system.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 13/01/2021 15:39:21 answering member 3991 label Biography information for Jesse Norman
tabling member	4633 label Biography information for Paul Girvan