Show Search Form

Search Results

registered interest	true false
date	exactly: or between: and
answering body
answering dept id
answering dept short name
answering dept sort name
hansard heading
house id
legislature	pref label
question text
tabling member constituency
tabling member printed
uin
answer	is ministerial correction true false date of answer exactly: or between: and answer text answering member constituency answering member printed grouped question UIN question first answered answering member label
tabling member	label

Search

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

1312962

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	UK Trade with EU: Customs
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor o the Exchequer, what assessment she has made of the potential effect on consumers of increases to custom charges on products sent between the EU and the UK.
tabling member constituency	South Leicestershire
tabling member printed	Alberto Costa
uin	313
answer	answer is ministerial correction date of answer 19/05/2021 answer text The UK-EU Trade and Cooperation Agreement seeks to reduce the costs for traders of customs processes introduced following the end of the transition period with the EU. It supports efficient customs arrangements and ensures that goods originating in the EU or UK are not subject to tariffs. For goods that do not meet requirements of the rules of origin, tariffs still apply. Products sent between the EU to the UK may also be liable for other charges such as excise duty and import VAT. The extent to which any of these charges and impacts feed through to consumer prices is based on a range of factors including individual business decisions. answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 19/05/2021 14:10:09 answering member 3991 label Biography information for Jesse Norman
tabling member	4439 label Biography information for Alberto Costa

1312970

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	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 allocate funding under the new business rates relief fund.
tabling member constituency	Rutherglen and Hamilton West
tabling member printed	Margaret Ferrier
uin	272
answer	answer is ministerial correction date of answer 19/05/2021 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 English local authorities based on the stock of properties in the area and the sector-specific economic impacts of COVID-19.</p><p> </p><p>The devolved administrations will receive an additional £285 million through the Barnett formula as a result of this relief announcement. Wales will receive £90 million, Scotland £145 million and Northern Ireland £50 million. Business rates are devolved in Scotland and are therefore a matter for the Scottish Government.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 273 274 275 question first answered 19/05/2021 13:21:42 answering member 3991 label Biography information for Jesse Norman
tabling member	4386 label Biography information for Margaret Ferrier

1312971

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	Business Rates: Coronavirus
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether his Department has plans to bring forward legislative proposals to provide support for business rates to businesses outside the retail, hospitality and leisure sectors that have been affected by the covid-19 outbreak.
tabling member constituency	Rutherglen and Hamilton West
tabling member printed	Margaret Ferrier
uin	273
answer	answer is ministerial correction date of answer 19/05/2021 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 English local authorities based on the stock of properties in the area and the sector-specific economic impacts of COVID-19.</p><p> </p><p>The devolved administrations will receive an additional £285 million through the Barnett formula as a result of this relief announcement. Wales will receive £90 million, Scotland £145 million and Northern Ireland £50 million. Business rates are devolved in Scotland and are therefore a matter for the Scottish Government.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 272 274 275 question first answered 19/05/2021 13:21:42 answering member 3991 label Biography information for Jesse Norman
tabling member	4386 label Biography information for Margaret Ferrier

1312972

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	Business Rates: Coronavirus
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 developing a business rates support system for businesses affected by the covid-19 outbreak outside the retail, hospitality and leisure sectors.
tabling member constituency	Rutherglen and Hamilton West
tabling member printed	Margaret Ferrier
uin	274
answer	answer is ministerial correction date of answer 19/05/2021 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 English local authorities based on the stock of properties in the area and the sector-specific economic impacts of COVID-19.</p><p> </p><p>The devolved administrations will receive an additional £285 million through the Barnett formula as a result of this relief announcement. Wales will receive £90 million, Scotland £145 million and Northern Ireland £50 million. Business rates are devolved in Scotland and are therefore a matter for the Scottish Government.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 272 273 275 question first answered 19/05/2021 13:21:42 answering member 3991 label Biography information for Jesse Norman
tabling member	4386 label Biography information for Margaret Ferrier

1312973

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	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 merits of including wholesalers in the guidance for local authorities on the administration of the new Business Rates Relief Fund.
tabling member constituency	Rutherglen and Hamilton West
tabling member printed	Margaret Ferrier
uin	275
answer	answer is ministerial correction date of answer 19/05/2021 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 English local authorities based on the stock of properties in the area and the sector-specific economic impacts of COVID-19.</p><p> </p><p>The devolved administrations will receive an additional £285 million through the Barnett formula as a result of this relief announcement. Wales will receive £90 million, Scotland £145 million and Northern Ireland £50 million. Business rates are devolved in Scotland and are therefore a matter for the Scottish Government.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 272 273 274 question first answered 19/05/2021 13:21:42 answering member 3991 label Biography information for Jesse Norman
tabling member	4386 label Biography information for Margaret Ferrier

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

1313027

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	Wholesale Trade: Business Rates
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether his Department plans to include wholesalers in the guidance for local authorities on the administration of the new Business Rates Relief Fund.
tabling member constituency	Crawley
tabling member printed	Henry Smith
uin	206
answer	answer is ministerial correction date of answer 19/05/2021 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> </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 question first answered 19/05/2021 13:22:33 answering member 3991 label Biography information for Jesse Norman
tabling member	3960 label Biography information for Henry Smith

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