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1300112

registered interest
date	08/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Broadband: Capital Allowances
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether investment in the laying of fibre cables as part of the UK's broadband rollout will qualify for the Super Deduction on capital expenditure announced in Budget 2021.
tabling member constituency	Newcastle upon Tyne Central
tabling member printed	Chi Onwurah
uin	164465
answer	answer is ministerial correction date of answer 11/03/2021 answer text <p>Budget 2021 announced that from 1 April 2021 until 31 March 2023, companies investing in qualifying new plant and machinery assets will benefit from both the 130% super-deduction and a 50% first-year capital allowance.</p><p> </p><p>Expenditure on qualifying plant and machinery capital investments used by a company in the course of a trade can qualify for the relevant first-year allowance, including fibre cables. Software can also qualify for the super-deduction, provided the company makes an election to remove software from the intangible fixed assets regime. Expenditure on the learning and development of staff does not qualify for the super-deduction but is already an allowable expense for tax purposes.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 164468 question first answered 11/03/2021 14:34:39 answering member 3991 label Biography information for Jesse Norman
tabling member	4124 label Biography information for Chi Onwurah

1300119

registered interest
date	08/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Capital Allowances
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 of the Super Deduction capital allowance introduced in Budget 2021 on investment in people and skills.
tabling member constituency	Newcastle upon Tyne Central
tabling member printed	Chi Onwurah
uin	164468
answer	answer is ministerial correction date of answer 11/03/2021 answer text <p>Budget 2021 announced that from 1 April 2021 until 31 March 2023, companies investing in qualifying new plant and machinery assets will benefit from both the 130% super-deduction and a 50% first-year capital allowance.</p><p> </p><p>Expenditure on qualifying plant and machinery capital investments used by a company in the course of a trade can qualify for the relevant first-year allowance, including fibre cables. Software can also qualify for the super-deduction, provided the company makes an election to remove software from the intangible fixed assets regime. Expenditure on the learning and development of staff does not qualify for the super-deduction but is already an allowable expense for tax purposes.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 164465 question first answered 11/03/2021 14:34:39 answering member 3991 label Biography information for Jesse Norman
tabling member	4124 label Biography information for Chi Onwurah

1300142

registered interest
date	08/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Protective Clothing: VAT Zero Rating
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 extending the VAT exemption on personal protective equipment available for (a) funeral homes and (b) other businesses.
tabling member constituency	Coventry South
tabling member printed	Zarah Sultana
uin	164644
answer	answer is ministerial correction date of answer 11/03/2021 answer text <p>The temporary zero rate was an extraordinary measure introduced to help affected sectors such as hospitals and care homes during the initial acute period of the COVID-19 crisis, when global supply of PPE did not meet demand and PPE was procured directly from the open market.</p><p> </p><p>Companies in the funeral sector source their own PPE through their normal supply routes. In extreme circumstances, there is provision for them to approach their Local Resilience Forum (LRF) or local authority, where the LRF has stood down, to discuss access to an emergency supply. Given this, there are no plans to review the VAT treatment of PPE.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 11/03/2021 12:47:18 answering member 3991 label Biography information for Jesse Norman
tabling member	4786 label Biography information for Zarah Sultana

1300173

registered interest
date	08/03/2021
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 make an assessment of the potential merits of extending the Self-Employment Income Support Scheme to include people who did not return a self-assessment form before 3 March 2021.
tabling member constituency	Romford
tabling member printed	Andrew Rosindell
uin	164380
answer	answer is ministerial correction date of answer 16/03/2021 answer text <p>At the Budget on 3 March, the Government announced the details of two further rounds of the Self-Employment Income Support Scheme (SEISS). Alongside this, the Government announced that HMRC will now use 2019-20 tax returns to determine the eligibility and award for the SEISS, provided these returns were submitted by 2 March.</p><p> </p><p>This means that more than 600,000 people, many of whom became self-employed in 2019-20, may now be able to claim the fourth and fifth grants, bringing the total number of people who could be eligible to 3.7 million.</p><p> </p><p>The Government has already given self-employed people more than a month after the statutory deadline to submit their returns without penalty. HMRC waived late filing penalties until 28 February. Self-employed individuals who did not file by 31 January will, where possible, have received a notification from HMRC that their return was late.</p><p> </p><p>Allowing returns submitted on or after the terms and criteria of the SEISS grants were announced on 3 March would create a significant incentive for fraud.</p><p><strong> </strong></p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 16/03/2021 13:19:30 answering member 3991 label Biography information for Jesse Norman
tabling member	1447 label Biography information for Andrew Rosindell

1300184

registered interest
date	08/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Corporation Tax: 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 increasing corporation tax now for those companies with a higher profit margin during the covid-19 outbreak.
tabling member constituency	Coventry South
tabling member printed	Zarah Sultana
uin	164652
answer	answer is ministerial correction date of answer 16/03/2021 answer text <p>It is right that businesses share in the burden of restoring the public finances to a sustainable footing; that is why the Government announced an increase in the rate of Corporation Tax at Budget. The rate increase will not come into force until April 2023, by which time GDP is forecast to have recovered to its pre-pandemic level.</p><p> </p><p>Companies that have made profits during the pandemic have continued to pay Corporation Tax on those profits as normal. Corporation Tax is charged in line with the level of a company’s profits, so more profitable companies will have contributed more.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 16/03/2021 13:20:51 answering member 3991 label Biography information for Jesse Norman
tabling member	4786 label Biography information for Zarah Sultana

1299910

registered interest
date	05/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Stamp Duties: First Time Buyers
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what proportion of people who have benefitted from stamp duty relief for first time buyers have been women in each year since the introduction of that relief.
tabling member constituency	Bristol West
tabling member printed	Thangam Debbonaire
uin	163710
answer	answer is ministerial correction date of answer 10/03/2021 answer text HM Revenue & Customs do not directly hold information on the sex or gender of first-time buyers, as this information is not a mandatory requirement for the independent calculation of the amount of Stamp Duty Land Tax liable on the purchase of a property. answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 10/03/2021 16:50:55 answering member 3991 label Biography information for Jesse Norman
tabling member	4433 label Biography information for Thangam Debbonaire

1299911

registered interest
date	05/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Research: Tax Allowances
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, with reference to page 39 of the Budget Report 2021, for what reasons steps taken to prevent the abuse of the Research and Development relief for small and medium-sized enterprises result in an increase in the cost to the Exchequer of that programme.
tabling member constituency	Newcastle upon Tyne Central
tabling member printed	Chi Onwurah
uin	163690
answer	answer is ministerial correction date of answer 15/03/2021 answer text <p>In order to deter abuse, for accounting periods beginning on or after 1 April 2021, the amount of SME payable R&amp;D tax credit that a business can receive in any one year will be capped at £20,000 plus three times the company’s total PAYE and NICs liability (unless a limited exemption applies). The figures published in the costing report at Budget 2021 relate to changes that have been made to the design of the measure since April 2020 (following the second policy consultation) and the delay in implementation to April 2021. The measure is expected to raise £145 million from the end of the scorecard 2025-26.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 15/03/2021 14:36:12 answering member 3991 label Biography information for Jesse Norman
tabling member	4124 label Biography information for Chi Onwurah

1299914

registered interest
date	05/03/2021
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 recent measures his Department has taken to support self-employed workers whose trade is affected by ongoing covid-19 restrictions.
tabling member constituency	Romford
tabling member printed	Andrew Rosindell
uin	163648
answer	answer is ministerial correction date of answer 15/03/2021 answer text <p>The Government announced at Budget 2021 that the Self-Employment Income Support Scheme (SEISS) will continue until September, with a fourth and a final fifth grant. This provides certainty to business as the economy reopens and places the SEISS among the most generous schemes for the self-employed in the world.</p><p> </p><p>The Government has also announced a major improvement in access to the SEISS. HMRC will now take into account 2019-20 tax returns to determine eligibility and calculate the fourth and fifth grants. This will increase the number of self-employed people who could claim these grants by about 600,000 to a total of up to 3.7 million.</p><p> </p><p>The fourth SEISS grant, available to be claimed from late April, will be worth 80% of average trading profits, paid out in a single instalment covering three months’ worth of annual profits, and capped at £7,500 in total.</p><p>The fifth and final SEISS grant will cover May to September. Further details of the SEISS grants will be published in due course.</p><p> </p><p>The fourth and fifth SEISS grants constitute an estimated £13.5bn of additional support, taking total support for the self-employed to over £33 billion since the start of the pandemic.</p><p> </p><p>In addition, there have been extensions within the wider package of support for the self-employed.</p><p> </p><p>The temporary £20 per week increase to the Universal Credit standard allowance has been extended for six months, and the Government has decided to extend the suspension of the Minimum Income Floor for three months, to the end of July 2021, so that where self-employed claimants' earnings have fallen significantly, their Universal Credit award will have increased to reflect their lower earnings.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 15/03/2021 14:46:12 answering member 3991 label Biography information for Jesse Norman
tabling member	1447 label Biography information for Andrew Rosindell

1299923

registered interest
date	05/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Retail Trade: Business Rates
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he has made an assessment of the potential merits of extending the business rates holiday to empty retail units to reduce the costs to leisure and retail property owners.
tabling member constituency	Romford
tabling member printed	Andrew Rosindell
uin	163650
answer	answer is ministerial correction date of answer 15/03/2021 answer text <p>The Government maintains an Empty Property Relief (EPR) to support property owners between the reoccupation of vacated premises.</p><p> </p><p>Under EPR, owners of retail properties do not normally have to pay business rates on newly vacated buildings for three months.</p><p> </p><p>Properties which have closed temporarily due to the Government’s advice on COVID-19 should be treated as occupied for the purposes of the business rates holiday for retail, hospitality and leisure properties.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 15/03/2021 14:41:02 answering member 3991 label Biography information for Jesse Norman
tabling member	1447 label Biography information for Andrew Rosindell

1300019

registered interest
date	05/03/2021
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, whether HMRC can use its discretion in individual cases when approving applications to the Self-Employment Income Support Scheme.
tabling member constituency	Epsom and Ewell
tabling member printed	Chris Grayling
uin	163646
answer	answer is ministerial correction date of answer 10/03/2021 answer text <p>There is no legal right of appeal against decisions made in relation to the Self-Employment Income Support Scheme (SEISS), and there is also no legal provision for ‘reasonable excuse’ within the legal framework for SEISS.</p><p> </p><p>HMRC have limited discretion in operating the SEISS and any exercise of this discretion must be rational and justifiable on the grounds of good management and administration. This discretion can only be used in exceptional circumstances. Such circumstances could include situations where HMRC have made an error which has affected an individual’s eligibility for, or amount of, a SEISS grant.</p><p> </p><p>The SEISS continues to be just one element of a substantial package of support for the self-employed. Those ineligible for the SEISS may still be eligible for other elements of the support available. The temporary £20 per week increase to the Universal Credit standard allowance has been extended for six months, and the Government has decided to extend the suspension of the Minimum Income Floor for three months, to the end of July 2021, so that where self-employed claimants' earnings have fallen significantly, their Universal Credit award will have increased to reflect their lower earnings. In addition to this, they may also have access to other elements of the package, including Restart Grants, the Recovery Loan scheme, business rates relief, and other business support schemes.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 10/03/2021 16:49:29 answering member 3991 label Biography information for Jesse Norman
tabling member	1413 label Biography information for Chris Grayling