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1314829

registered interest
date	14/05/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Wholesale Trade: Business Rates
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what assessment his Department has made of the potential economic effect on the wholesale sector of the length of time taken to start the new business rates relief fund.
tabling member constituency	Harrow East
tabling member printed	Bob Blackman
uin	1291
answer	answer is ministerial correction date of answer 21/05/2021 answer text <p>The Government has announced a £1.5 billion pot of additional business rates relief for businesses affected by the COVID-19 pandemic that have not otherwise been eligible for existing reliefs. The statement by the Minister of State for Regional Growth and Local Government of 25 March 2021 explained the relief will be allocated to local authorities based on the stock of properties in the area and the sector-specific economic impacts of COVID-19.</p><p>Formal guidance will follow in due course, setting out the specific considerations that Local Authorities (LAs) should have regard for when providing relief. Relief will be for LAs to award on a discretionary basis. Funding will be available once the legislation relating to material change in circumstance provisions has passed and LAs have established their own local relief schemes. The Government will support LAs to do this as quickly as possible, including through new burdens funding.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 1292 1293 1294 1295 question first answered 21/05/2021 13:20:26 answering member 3991 label Biography information for Jesse Norman
tabling member	4005 label Biography information for Bob Blackman

1314831

registered interest
date	14/05/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Business Rates: Coronavirus
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will meet representatives of the Federation of Wholesale Distributors to discuss the practicalities involved in developing a business rates support system for businesses affected by covid-19 outside the retail, hospitality and leisure sectors.
tabling member constituency	Harrow East
tabling member printed	Bob Blackman
uin	1293
answer	answer is ministerial correction date of answer 21/05/2021 answer text <p>The Government has announced a £1.5 billion pot of additional business rates relief for businesses affected by the COVID-19 pandemic that have not otherwise been eligible for existing reliefs. The statement by the Minister of State for Regional Growth and Local Government of 25 March 2021 explained the relief will be allocated to local authorities based on the stock of properties in the area and the sector-specific economic impacts of COVID-19.</p><p>Formal guidance will follow in due course, setting out the specific considerations that Local Authorities (LAs) should have regard for when providing relief. Relief will be for LAs to award on a discretionary basis. Funding will be available once the legislation relating to material change in circumstance provisions has passed and LAs have established their own local relief schemes. The Government will support LAs to do this as quickly as possible, including through new burdens funding.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 1291 1292 1294 1295 question first answered 21/05/2021 13:20:26 answering member 3991 label Biography information for Jesse Norman
tabling member	4005 label Biography information for Bob Blackman

1314840

registered interest
date	14/05/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Wholesale Trade: Business Rates
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what assessment his Department has made of the economic effect on the wholesale sector of the time taken to start the new business rates relief fund.
tabling member constituency	St Austell and Newquay
tabling member printed	Steve Double
uin	1324
answer	answer is ministerial correction date of answer 21/05/2021 answer text <p>The Government has announced a £1.5 billion pot of additional business rates relief for businesses affected by the COVID-19 pandemic that have not otherwise been eligible for existing reliefs. The statement by the Minister of State for Regional Growth and Local Government of 25 March 2021 explained the relief will be allocated to local authorities based on the stock of properties in the area and the sector-specific economic impacts of COVID-19.</p><p>Formal guidance will follow in due course, setting out the specific considerations that Local Authorities (LAs) should have regard for when providing relief. Relief will be for LAs to award on a discretionary basis. Funding will be available once the legislation relating to material change in circumstance provisions has passed and LAs have established their own local relief schemes. The Government will support LAs to do this as quickly as possible, including through new burdens funding.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 1325 1326 1328 1329 question first answered 21/05/2021 13:16:15 answering member 3991 label Biography information for Jesse Norman
tabling member	4452 label Biography information for Steve Double

1314841

registered interest
date	14/05/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Business Rates: Coronavirus
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, when his Department plans to bring forward legislative proposals for business rates support to be granted to businesses affected by covid-19 outside the retail, hospitality and leisure sectors.
tabling member constituency	St Austell and Newquay
tabling member printed	Steve Double
uin	1325
answer	answer is ministerial correction date of answer 21/05/2021 answer text <p>The Government has announced a £1.5 billion pot of additional business rates relief for businesses affected by the COVID-19 pandemic that have not otherwise been eligible for existing reliefs. The statement by the Minister of State for Regional Growth and Local Government of 25 March 2021 explained the relief will be allocated to local authorities based on the stock of properties in the area and the sector-specific economic impacts of COVID-19.</p><p>Formal guidance will follow in due course, setting out the specific considerations that Local Authorities (LAs) should have regard for when providing relief. Relief will be for LAs to award on a discretionary basis. Funding will be available once the legislation relating to material change in circumstance provisions has passed and LAs have established their own local relief schemes. The Government will support LAs to do this as quickly as possible, including through new burdens funding.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 1324 1326 1328 1329 question first answered 21/05/2021 13:16:15 answering member 3991 label Biography information for Jesse Norman
tabling member	4452 label Biography information for Steve Double

1314842

registered interest
date	14/05/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Wholesale Trade: Business Rates
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he we will meet with the Federation of Wholesale Distributors to discuss practicalities involved with developing a business rates support system for businesses affected by the covid-19 outside the retail, hospitality, and leisure sectors.
tabling member constituency	St Austell and Newquay
tabling member printed	Steve Double
uin	1326
answer	answer is ministerial correction date of answer 21/05/2021 answer text <p>The Government has announced a £1.5 billion pot of additional business rates relief for businesses affected by the COVID-19 pandemic that have not otherwise been eligible for existing reliefs. The statement by the Minister of State for Regional Growth and Local Government of 25 March 2021 explained the relief will be allocated to local authorities based on the stock of properties in the area and the sector-specific economic impacts of COVID-19.</p><p>Formal guidance will follow in due course, setting out the specific considerations that Local Authorities (LAs) should have regard for when providing relief. Relief will be for LAs to award on a discretionary basis. Funding will be available once the legislation relating to material change in circumstance provisions has passed and LAs have established their own local relief schemes. The Government will support LAs to do this as quickly as possible, including through new burdens funding.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 1324 1325 1328 1329 question first answered 21/05/2021 13:16:15 answering member 3991 label Biography information for Jesse Norman
tabling member	4452 label Biography information for Steve Double

1313839

registered interest
date	12/05/2021
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 assessment he has made of the potential merits of including reusable and environmentally sustainable menstrual products in sanitary products that are supplied at the zero rate of VAT.
tabling member constituency	Coventry South
tabling member printed	Zarah Sultana
uin	884
answer	answer is ministerial correction date of answer 17/05/2021 answer text <p>A zero rate of VAT has applied to women’s sanitary products since 1 January 2021. This applies to those products which were previously subject to the reduced rate of 5 per cent, for example, tampons and pads, and also includes reusable and environmentally sustainable menstrual products, such as keepers.</p><p> </p><p>The relief specifically excludes articles of clothing. Such exclusions are designed to ensure that the relief is properly targeted, since difficulties in policing the scope of the relief create the potential for litigation, erosion of the tax base and a reduction in revenue.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 17/05/2021 11:51:52 answering member 3991 label Biography information for Jesse Norman
tabling member	4786 label Biography information for Zarah Sultana

1314097

registered interest
date	12/05/2021
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 his Department plans to provide support for self-employed individuals who were not aware that late filing of 2019-20 tax returns would obstruct their access to the Self-Employment Income Support Scheme.
tabling member constituency	Kingston and Surbiton
tabling member printed	Ed Davey
uin	607
answer	answer is ministerial correction date of answer 17/05/2021 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 hundreds of thousands of people, many of whom became self-employed in 2019-20, may now be able to claim the fourth and fifth grants.</p><p> </p><p>The Government has already given self-employed people more than a month after the statutory deadline to submit their returns. 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 after the terms and criteria of the SEISS grants were announced on 3 March would have created a significant incentive for fraud. The Government has a duty to protect the tax system from the small minority who would seek to exploit it. The 2 March cut-off point balances access for the vast majority of eligible self-employed individuals, with the Government’s duty to protect the taxpayer against fraud.</p><p> </p><p>The SEISS continues to be just one element of a substantial package of support to the self-employed. The Government has also provided a wide range of loan schemes, business grants, business rates relief, tax cuts, mortgage holidays, increased welfare support, and the Kickstart and Restart schemes.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 17/05/2021 12:08:17 answering member 3991 label Biography information for Jesse Norman
tabling member	188 label Biography information for Ed Davey

1313000

registered interest
date	11/05/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Off-payroll Working: Ethnic Groups
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 on members of ethnic minority communities of the changes to IR35 rules which came into effect in April 2021.
tabling member constituency	Chipping Barnet
tabling member printed	Theresa Villiers
uin	129
answer	answer is ministerial correction date of answer 17/05/2021 answer text <p>The off-payroll working rules only apply to individuals who are working like employees under the current employment status tests, and do not apply to the self-employed.</p><p> </p><p>The Tax Information and Impact Note (TIIN) published at Spring Budget 2021 set out that the reform of the off-payroll working rules is expected to affect up to 60,000 medium and large enterprises, about 180,000 individuals working through their own companies, and approximately 20,000 agencies nationally. The TIIN can be found on GOV.UK: <a href="https://www.gov.uk/government/publications/off-payroll-working-rules-from-april-2021/off-payroll-working-rules-from-april-2021" target="_blank">https://www.gov.uk/government/publications/off-payroll-working-rules-from-april-2021/off-payroll-working-rules-from-april-2021</a>.</p><p> </p><p>As set out in the TIIN, the reform of the off-payroll working rules is not anticipated to have an impact on groups sharing protected characteristics.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 17/05/2021 11:53:15 answering member 3991 label Biography information for Jesse Norman
tabling member	1500 label Biography information for Theresa Villiers

1313035

registered interest
date	11/05/2021
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 assessment he has made of the compatibility of the retrospective application of the Loan Charge with the standard principles of the UK's tax regime.
tabling member constituency	South Northamptonshire
tabling member printed	Andrea Leadsom
uin	228
answer	answer is ministerial correction date of answer 17/05/2021 answer text <p>The Loan Charge was legislated in Finance Act 2017, following the normal Parliamentary process.</p><p> </p><p>The Loan Charge is not retrospective. It is a new charge on disguised remuneration loan balances outstanding at 5 April 2019 and was announced three years before the legislation took effect.</p><p> </p><p>Lord Morse conducted an independent Review of the Loan Charge. His report was published in December 2019 and the Government welcomed his finding that the Loan Charge was a justified policy to draw a line under use of disguised remuneration tax avoidance.</p><p> </p><p>The Government accepted all but one of the Review’s 20 recommendations. This included a recommendation that the Loan Charge should only apply to disguised remuneration loans which were entered into after 9 December 2010.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 17/05/2021 12:05:19 answering member 3991 label Biography information for Jesse Norman
tabling member	4117 label Biography information for Andrea Leadsom

1313036

registered interest
date	11/05/2021
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, for what reason HMRC did not reject tax returns where loan charge schemes were listed in the most recent period for which data is available.
tabling member constituency	South Northamptonshire
tabling member printed	Andrea Leadsom
uin	229
answer	answer is ministerial correction date of answer 17/05/2021 answer text <p>HMRC cannot reject Self-Assessment tax returns on the basis of information contained within the returns, including information relating to the Loan Charge or disguised remuneration schemes. Self-Assessment is a process now, check later regime. A Self-Assessment tax return would only be rejected if it fails to satisfy the filing requirements to constitute a statutory return. The Self-Assessment regime also gives HMRC the powers to open an enquiry into a return up to the end of a period of 12 months if the return was filed on or before the statutory filing date.</p><p> </p><p>HMRC have also recently provided guidance on GOV.UK for taxpayers following the outcome of the independent Loan Charge Review which includes information for those taxpayers who have filed or are yet to file their 2018-19 Self-Assessment tax return: <a href="https://www.gov.uk/government/publications/disguised-remuneration-independent-loan-charge-review/guidance" target="_blank">https://www.gov.uk/government/publications/disguised-remuneration-independent-loan-charge-review/guidance</a>.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 17/05/2021 12:09:51 answering member 3991 label Biography information for Jesse Norman
tabling member	4117 label Biography information for Andrea Leadsom