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1328163

registered interest
date	26/05/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Sixth Form Colleges: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will exempt Catholic sixth form colleges from paying VAT; and if he will make a statement.
tabling member constituency	Harrow West
tabling member printed	Gareth Thomas
uin	7726
answer	answer is ministerial correction date of answer 10/06/2021 answer text <p>Under the current VAT rules, the supply of education by an eligible body, including sixth form colleges, without a charge is outside the scope of VAT. Where a charge is applied, it is exempt from VAT. In either case, this means that no VAT is charged on these services. The Government has no plans to review these provisions.</p><p><em> </em></p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 10/06/2021 15:23:04 answering member 3991 label Biography information for Jesse Norman
tabling member	177 label Biography information for Gareth Thomas

1313310

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	Housing: Fire Prevention
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 introducing a VAT exemption for building materials used in remediation works on buildings identified as having fire safety defects; and if he will make a statement.
tabling member constituency	Harrow West
tabling member printed	Gareth Thomas
uin	49
answer	answer is ministerial correction date of answer 19/05/2021 answer text <p>Under the current VAT rules, replacement cladding may qualify for a zero rate when the replacement cladding forms part of the original construction and the person requesting the replacement cladding is either the owner, developer or contractor during the original construction works. Otherwise, remediation work falls under repair and maintenance and attracts the standard rate of VAT.</p><p> </p><p>The Government announced on 10 February 2021 that it would fully fund the cost of replacing unsafe cladding for all leaseholders in residential buildings 18 metres and over in England. It was also announced that for low rise buildings between 11 metres and 18 metres, with a lower risk to safety, there will be new protection from the costs of cladding removal.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 19/05/2021 13:34:18 answering member 3991 label Biography information for Jesse Norman
tabling member	177 label Biography information for Gareth Thomas

1305528

registered interest
date	24/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Stamp Duty Land Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will extend the zero rate of Stamp Duty Land Tax beyond 30 June 2021 for leaseholders unable to complete property sales in buildings awaiting remedial works required to obtain an EWS1 certificate; and if he will make a statement.
tabling member constituency	Harrow West
tabling member printed	Gareth Thomas
uin	174719
answer	answer is ministerial correction date of answer 19/04/2021 answer text <p>The SDLT nil rate band will continue to be set at £500,000 until 30 June 2021. In order to ease the housing market back to the standard rates, from 1 July the nil rate band will step down to £250,000, before returning to the standard rate of £125,000 from 1 October 2021.</p><p> </p><p>The Government has always been clear that the SDLT relief is a temporary measure to support the housing market. There will not be a further extension of the SDLT holiday.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 19/04/2021 14:32:41 answering member 3991 label Biography information for Jesse Norman
tabling member	177 label Biography information for Gareth Thomas

1293282

registered interest
date	01/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Self-assessment: Proof of Identity
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what estimate he has made of the number of taxpayers who do not hold a UK passport who have contacted his Department as a result of being unable to provide proof of identity in line with the new identity verification requirements for submitting self-assessment tax returns online; and what assessment he has made of the effect of those new identity verification requirements on people without a UK passport who submit their self-assessment tax returns online; and if he will make a statement.
tabling member constituency	Harrow West
tabling member printed	Gareth Thomas
uin	160513
answer	answer is ministerial correction date of answer 09/03/2021 answer text <p>HMRC do not hold estimates for the number of Self-Assessment taxpayers who contact HMRC due to being unable to pass the online identity verification challenge and who also do not hold a UK passport.</p><p> </p><p>Where taxpayers are unable to prove their identity online it is as a consequence of being unable to pass successfully through the end-to-end identity challenge. Success or failure to pass the online identity checks is not dependent on holding a passport.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 09/03/2021 14:17:57 answering member 3991 label Biography information for Jesse Norman
tabling member	177 label Biography information for Gareth Thomas

1278283

registered interest
date	19/01/2021
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, if he will extend Social Investment Tax Relief for cooperatives and social enterprises beyond April 2021; and if he will make a statement.
tabling member constituency	Harrow West
tabling member printed	Gareth Thomas
uin	139969
answer	answer is ministerial correction date of answer 25/01/2021 answer text <p>The Social Investment Tax Relief (SITR) was introduced in 2014 to incentivise risk finance investments in qualifying social enterprises and charities. HMRC statistics show that up to 2018-19 about 110 enterprises have used the scheme to raise £11.2 million.</p><p> </p><p>The Government keeps all taxes and reliefs under review in order to ensure they continue to meet policy objectives and represent value for money for taxpayers. The Government previously published a Call for Evidence on SITR’s use to date. A response to the consultation will be published in due course and a decision on SITR’s future will be announced at the Budget ahead of its sunset clause in April 2021.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 25/01/2021 14:37:40 answering member 3991 label Biography information for Jesse Norman
tabling member	177 label Biography information for Gareth Thomas

1256229

registered interest
date	27/11/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Child Tax Credit and Working Tax Credit: Overpayments
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many (a) Working Tax Credit and (b) Child Tax Credit claims in (i) total and (ii) as a percentage of total claims in each of have incurred an overpayment in each of the last five years.
tabling member constituency	Harrow West
tabling member printed	Gareth Thomas
uin	121793
answer	answer is ministerial correction date of answer 07/12/2020 answer text <p>The table below summarises the number of personal tax credits overpayments as a percentage of all personal tax credit claims for the most recent 5 years for which data is available. HMRC are unable to break down the figures to Working Tax Credit or Child Tax Credit because a case may involve both.</p><p> </p><p> </p><table><tbody><tr><td colspan="6"><p><strong>Estimated number of Working Tax Credit and Child Tax Credit claims and overpaid claims between 2013/14 to 2017/18</strong></p></td></tr><tr><td><p> </p></td><td><p> </p></td><td><p> </p></td><td><p> </p></td><td><p> </p></td><td><p> </p></td></tr><tr><td><p> </p></td><td><p><strong>2013/14</strong></p></td><td><p><strong>2014/15</strong></p></td><td><p><strong>2015/16</strong></p></td><td><p><strong>2016/17</strong></p></td><td><p><strong>2017/18</strong></p></td></tr><tr><td><p> </p></td><td><p><strong> </strong></p></td><td><p><strong> </strong></p></td><td><p><strong> </strong></p></td><td><p><strong> </strong></p></td><td><p><strong> </strong></p></td></tr><tr><td><p><strong>Estimated number of Working Tax Credit and Child Tax Credit claims (000s)</strong></p></td><td><p>5,564</p></td><td><p>5,406</p></td><td><p>5,271</p></td><td><p>4,988</p></td><td><p>4,600</p></td></tr><tr><td><p> </p></td><td><p> </p></td><td><p> </p></td><td><p> </p></td><td><p> </p></td><td><p> </p></td></tr><tr><td><p><strong>Total number of overpaid Working Tax Credit and Child Tax Credit claims (000s)</strong></p></td><td><p>1,685</p></td><td><p>1,535</p></td><td><p>1,396</p></td><td><p>1,572</p></td><td><p>1,445</p></td></tr><tr><td><p> </p></td><td><p> </p></td><td><p> </p></td><td><p> </p></td><td><p> </p></td><td><p> </p></td></tr><tr><td><p><em>Overpaid Working Tax Credit and Child Tax Credit awards as a % of all Working Tax Credit and Child Tax Credit awards</em></p></td><td><p>30%</p></td><td><p>28%</p></td><td><p>26%</p></td><td><p>32%</p></td><td><p>31%</p></td></tr><tr><td><p> </p></td><td><p> </p></td><td><p> </p></td><td><p> </p></td><td><p> </p></td><td><p> </p></td></tr></tbody></table><p>Source: These figures have been taken from HMRC’s annually published Child and Working Tax Credits statistics: finalised annual awards, supplement on payments for 2013/14 – 2017/18, which can be found here:</p><p>https://www.gov.uk/government/collections/personal-tax-credits-statistics</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 07/12/2020 15:29:18 answering member 3991 label Biography information for Jesse Norman
tabling member	177 label Biography information for Gareth Thomas

1256230

registered interest
date	27/11/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Child Tax Credit and Working Tax Credit: Overpayments
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many claims of (a) Working Tax Credit and (b) Child Tax Credit have received a sanction or other financial penalty after incurring an overpayment in (i) total and (ii) as a percentage of total claims in each of the last five years.
tabling member constituency	Harrow West
tabling member printed	Gareth Thomas
uin	121794
answer	answer is ministerial correction date of answer 07/12/2020 answer text <p><strong>HMRC do not impose sanctions but do charge penalties. HMRC are unable to break down the figures to Working Tax Credit or Child Tax Credit, as a case may involve both.</strong></p><table><tbody><tr><td><p><strong>Year</strong></p></td><td><p><strong>Number of Penalties</strong></p></td><td><p><strong>Live C</strong><strong>laims</strong></p><p><strong>(millions)</strong></p></td><td><p><strong>Percentage</strong></p></td></tr><tr><td><p><strong>2014/15</strong></p></td><td><p><strong>14,335</strong></p></td><td><p><strong>4.7</strong></p></td><td><p><strong>0.30%</strong></p></td></tr><tr><td><p><strong>2015/16</strong></p></td><td><p><strong>16,266</strong></p></td><td><p><strong>4.4</strong></p></td><td><p><strong>0.37%</strong></p></td></tr><tr><td><p><strong>2016/17</strong></p></td><td><p><strong>13,135</strong></p></td><td><p><strong>3.7</strong></p></td><td><p><strong>0.36%</strong></p></td></tr><tr><td><p><strong>2017/18</strong></p></td><td><p><strong>11,524</strong></p></td><td><p><strong>3.8</strong></p></td><td><p><strong>0.30%</strong></p></td></tr><tr><td><p><strong>2018/19</strong></p></td><td><p><strong>11,793</strong></p></td><td><p><strong>3.1</strong></p></td><td><p><strong>0.38%</strong></p></td></tr></tbody></table> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 07/12/2020 15:06:43 answering member 3991 label Biography information for Jesse Norman
tabling member	177 label Biography information for Gareth Thomas

1256231

registered interest
date	27/11/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Welfare Tax Credits: Overpayments
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what steps his Department has taken to prevent tax credit claimants incurring overpayments in the last 12 months; and if he will make a statement.
tabling member constituency	Harrow West
tabling member printed	Gareth Thomas
uin	121795
answer	answer is ministerial correction date of answer 07/12/2020 answer text <p>HMRC have built on existing measures to address the risk of tax credits claimants incurring overpayments. This activity incorporates improvements to education and guidance, including to identify and address error and fraud at an earlier stage.</p><p>HMRC have delivered an ambitious training programme in 2019-20 to equip frontline staff with a wider range of tools and skills to help claimants maintain their correct entitlements. This includes continuing development of prompts to support conversations with claimants to keep their awards on the right footing.</p><p>HMRC have extended the range of their education and reminder campaigns to promote the correct reporting of the various factors that affect a claimant’s entitlement: for example, targeted letters to increase understanding of the criteria for single or joint claims or how to declare self-assessed income.</p><p>HMRC have also put measures in place to respond to the impacts of COVID-19 on claimants’ lives. In recognition that many claimants are not able to work their normal hours (including because they have been furloughed) the Government has legislated to suspend the eligibility criteria on “hours worked” in Working Tax Credit for claimants temporarily affected by the pandemic. This eliminates a potential source of overpayments.</p><p>For overpayments resulting from error and fraud, in five of the last six years for which results are available, HMRC have met the target set by ministers to restrict outturn levels to below five per cent of total expenditure. This includes 4.9% in 2018-19, the latest year for which HMRC have published Official Statistics; details of these can be found at: <a href="https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/920091/child_and_working_tax_credits_EF_2018-19_first_release.pdf" target="_blank">https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/920091/child_and_working_tax_credits_EF_2018-19_first_release.pdf</a></p><p>HMRC continue to develop options to challenge losses from error and fraud, including working with their counterparts across Government and the wider public sector.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 07/12/2020 15:14:58 answering member 3991 label Biography information for Jesse Norman
tabling member	177 label Biography information for Gareth Thomas

1243107

registered interest
date	13/10/2020
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, what assessment he has made of the potential merits for businesses of extending the business rate holiday by six months after April 2021; and if he will make a statement.
tabling member constituency	Harrow West
tabling member printed	Gareth Thomas
uin	102658
answer	answer is ministerial correction date of answer 21/10/2020 answer text <p>As part of the Government’s package to support businesses affected by coronavirus, the Government has provided a business rates holiday for eligible properties in retail, hospitality and leisure, worth £10 billion this year.</p><p> </p><p>As set out in the Call for Evidence for the fundamental review of business rates, the Government anticipates setting out preliminary conclusions from the review on the most pressing areas, including reliefs, in the Autumn, ahead of final conclusions in Spring 2021.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 21/10/2020 09:50:46 answering member 3991 label Biography information for Jesse Norman
tabling member	177 label Biography information for Gareth Thomas

1240725

registered interest
date	06/10/2020
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 extend the business rates holiday to 2021-22; and if he will make a statement.
tabling member constituency	Harrow West
tabling member printed	Gareth Thomas
uin	99512
answer	answer is ministerial correction date of answer 14/10/2020 answer text <p>As part of the Government’s package to support businesses affected by coronavirus, the Government has provided a business rates holiday for eligible properties in retail, hospitality and leisure, worth £10 billion this year.</p><p> </p><p>As set out in the Call for Evidence for the fundamental review of business rates, the Government anticipates setting out preliminary conclusions from the review on the most pressing areas, including reliefs, in the autumn, ahead of final conclusions in spring 2021.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 14/10/2020 14:10:35 answering member 3991 label Biography information for Jesse Norman
tabling member	177 label Biography information for Gareth Thomas