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1310108

registered interest
date	19/04/2021
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, what steps he is taking to ensure that the fourth instalment of the Self-Employment Income Support Scheme is accessible to people who have drawn a lump sum from their pension.
tabling member constituency	Ceredigion
tabling member printed	Ben Lake
uin	183252
answer	answer is ministerial correction date of answer 27/04/2021 answer text <p>The Government recognises that many self-employed people have encountered immense challenges during the COVID-19 pandemic, and it has not been possible to support everyone as they would want.</p><p> </p><p>The design of the SEISS, including the requirement that trading profits must be at least equal to non-trading income, means it is targeted at those who need it the most and who rely most on their self-employed trade. Non-trading income includes income from pensions. The scheme provides value for money to the taxpayer while reaching as many people as possible.</p><p> </p><p>People ineligible for the SEISS on the basis of these criteria may be eligible for other elements of the package of support available, including Restart Grants, the Recovery Loan scheme, business rates relief, and other business support schemes.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 183253 question first answered 27/04/2021 07:41:13 answering member 3991 label Biography information for Jesse Norman
tabling member	4630 label Biography information for Ben Lake

1310109

registered interest
date	19/04/2021
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, for what reason pension income, including taxable elements of any lump sum drawdowns, is included within non-trading income calculations for the Self-Employment Income Support Scheme.
tabling member constituency	Ceredigion
tabling member printed	Ben Lake
uin	183253
answer	answer is ministerial correction date of answer 27/04/2021 answer text <p>The Government recognises that many self-employed people have encountered immense challenges during the COVID-19 pandemic, and it has not been possible to support everyone as they would want.</p><p> </p><p>The design of the SEISS, including the requirement that trading profits must be at least equal to non-trading income, means it is targeted at those who need it the most and who rely most on their self-employed trade. Non-trading income includes income from pensions. The scheme provides value for money to the taxpayer while reaching as many people as possible.</p><p> </p><p>People ineligible for the SEISS on the basis of these criteria may be eligible for other elements of the package of support available, including Restart Grants, the Recovery Loan scheme, business rates relief, and other business support schemes.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 183252 question first answered 27/04/2021 07:41:13 answering member 3991 label Biography information for Jesse Norman
tabling member	4630 label Biography information for Ben Lake

1307521

registered interest
date	12/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Self-employment Income Support Scheme: Internet
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, when he plans to open the online claims service for the fourth Self-Employment Income Support Scheme grant to applicants.
tabling member constituency	Ceredigion
tabling member printed	Ben Lake
uin	179376
answer	answer is ministerial correction date of answer 15/04/2021 answer text I refer the Honourable Member to the answer given on 23 March 2021 to UIN 171650. answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 15/04/2021 14:43:29 answering member 3991 label Biography information for Jesse Norman
tabling member	4630 label Biography information for Ben Lake

1308065

registered interest
date	12/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Capital Allowances: Impact Assessments
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether his Department has conducted a regional economic impact assessment by NUTS-1 region of the capital allowance super-deduction.
tabling member constituency	Ceredigion
tabling member printed	Ben Lake
uin	179377
answer	answer is ministerial correction date of answer 15/04/2021 answer text <p>Conducting a regional economic impact assessment by NUTS-1 region for the super-deduction is not feasible as the data available would be inadequate for such an assessment. HMRC’s corporation tax outturns data reflects the geographic locations where companies are registered; rather than where the assets on which capital allowances are claimed are located. In addition, the ONS does not collect regional breakdowns of business investment.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 15/04/2021 14:18:41 answering member 3991 label Biography information for Jesse Norman
tabling member	4630 label Biography information for Ben Lake

1308090

registered interest
date	12/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Taxation: USA
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what recent discussions he has had with his US counterpart on a (a) Digital Tax and (b) minimum corporation tax.
tabling member constituency	Ceredigion
tabling member printed	Ben Lake
uin	179378
answer	answer is ministerial correction date of answer 15/04/2021 answer text <p>Securing a global solution to the tax challenges posed by digitisation remains a priority for the UK.</p><p> </p><p>The Chancellor has made supporting progress towards a two-pillar solution a priority of the UK’s G7 presidency.</p><p> </p><p>As such, he has been in regular discussion with his G7 counterparts on these issues, including with his US counterpart, with a view to supporting that aim.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 15/04/2021 14:45:26 answering member 3991 label Biography information for Jesse Norman
tabling member	4630 label Biography information for Ben Lake

1304862

registered interest
date	22/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Small Businesses: Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what impact assessment his Department conducted of Making Tax Digital on small businesses.
tabling member constituency	Ceredigion
tabling member printed	Ben Lake
uin	173128
answer	answer is ministerial correction date of answer 29/03/2021 answer text <p>HMRC have engaged extensively with representative bodies within business and with the accountancy and audit professions, as well as with software developers, to shape the design and implementation of MTD and to understand the potential impacts on businesses of all sizes.</p><p> </p><p>HMRC will continue to work with stakeholders including businesses and their representatives in order to minimise costs and ensure effective support is in place during the transition.</p><p> </p><p>HMRC are also committed to ensuring the availability of software products to meet the needs of those using MTD. HMRC have confidence that the software industry will provide free software products for VAT and ITSA, as well as products that incorporate business management tools.</p><p> </p><p>Support for small businesses will be available directly from HMRC, for example through guidance, videos, webinars and software choices information, as well as through agents and software providers.</p><p> </p><p>The Government published a Tax Information and Impact Note (TIIN) for the smaller VAT businesses being brought into MTD from April 2022 at Budget. The Government will publish further details on the impacts of MTD for Income Tax from April 2023 later this year.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 173129 question first answered 29/03/2021 12:31:54 answering member 3991 label Biography information for Jesse Norman
tabling member	4630 label Biography information for Ben Lake

1304863

registered interest
date	22/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Small Businesses: Taxation
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 small businesses to meet the new requirements of Making Tax Digital.
tabling member constituency	Ceredigion
tabling member printed	Ben Lake
uin	173129
answer	answer is ministerial correction date of answer 29/03/2021 answer text <p>HMRC have engaged extensively with representative bodies within business and with the accountancy and audit professions, as well as with software developers, to shape the design and implementation of MTD and to understand the potential impacts on businesses of all sizes.</p><p> </p><p>HMRC will continue to work with stakeholders including businesses and their representatives in order to minimise costs and ensure effective support is in place during the transition.</p><p> </p><p>HMRC are also committed to ensuring the availability of software products to meet the needs of those using MTD. HMRC have confidence that the software industry will provide free software products for VAT and ITSA, as well as products that incorporate business management tools.</p><p> </p><p>Support for small businesses will be available directly from HMRC, for example through guidance, videos, webinars and software choices information, as well as through agents and software providers.</p><p> </p><p>The Government published a Tax Information and Impact Note (TIIN) for the smaller VAT businesses being brought into MTD from April 2022 at Budget. The Government will publish further details on the impacts of MTD for Income Tax from April 2023 later this year.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 173128 question first answered 29/03/2021 12:31:54 answering member 3991 label Biography information for Jesse Norman
tabling member	4630 label Biography information for Ben Lake

1287937

registered interest
date	22/02/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Revenue and Customs: Staff
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many staff work as part of the Customs Handling of Import and Export Freight email response team.
tabling member constituency	Ceredigion
tabling member printed	Ben Lake
uin	156510
answer	answer is ministerial correction date of answer 25/02/2021 answer text <p>There are 36 staff working as part of Customs Handling of Import and Export Freight email response team. Complicated queries may need additional investigation or referral for technical advice, meaning they cannot be answered straight away. In order to help with this, there are an additional 51 staff supporting this team in resolving these complicated queries.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 25/02/2021 16:28:32 answering member 3991 label Biography information for Jesse Norman
tabling member	4630 label Biography information for Ben Lake

1287755

registered interest
date	19/02/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Cultural Heritage: Tax Allowances
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what assessment HMRC has made of the effectiveness of tax relief to national heritage assets to ensure continued Public Rights of Way access.
tabling member constituency	Ceredigion
tabling member printed	Ben Lake
uin	155322
answer	answer is ministerial correction date of answer 01/03/2021 answer text <p>The tax exemption scheme for heritage assets preserves and protects national heritage, which may otherwise have been sold or taken out of the UK, for the benefit of the public. It also ensures that the public have access to heritage assets in private ownership which they would otherwise not see.</p><p> </p><p>Although public rights of way are not exclusive to land within the exemption scheme and are not regulated by HMRC, where they exist, they are, together with bridleways, byways and permissive paths, likely to form a part of the public access requirement. If so, the agreement with HMRC will normally include measures to keep the rights of way open.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 01/03/2021 14:40:09 answering member 3991 label Biography information for Jesse Norman
tabling member	4630 label Biography information for Ben Lake

1287762

registered interest
date	19/02/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Customs: ICT
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 improve the performance of the Customs Handling of Import and Export Freight (CHIEF) system for small and medium-sized enterprises.
tabling member constituency	Ceredigion
tabling member printed	Ben Lake
uin	155323
answer	answer is ministerial correction date of answer 01/03/2021 answer text <p>HMRC test the performance of CHIEF continuously in order to maintain resilience for all users. The CHIEF computer system continues to work well and is already used successfully by hundreds of thousands of international traders to make customs declarations to HMRC.</p><p>HMRC are supporting businesses to comply with the new border processes following the end of the transition period.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 01/03/2021 14:31:41 answering member 3991 label Biography information for Jesse Norman
tabling member	4630 label Biography information for Ben Lake