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1312401

registered interest
date	27/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	VAT: Coronavirus
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, for what reason the VAT charge on PCR tests is 20 per cent.
tabling member constituency	Richmond Park
tabling member printed	Sarah Olney
uin	188136
answer	answer is ministerial correction date of answer 29/04/2021 answer text <p>VAT is a broad-based tax on consumption and the standard rate of 20% normally applies to most goods and services, including PCR tests. However, medical testing administered by registered health professionals is exempt from VAT.</p><p>The Government also continues to offer free Covid-19 testing for those with Covid-19 symptoms, and everyone in England, including those without symptoms, are able to take a free rapid coronavirus test twice a week.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 29/04/2021 08:25:11 answering member 3991 label Biography information for Jesse Norman
tabling member	4591 label Biography information for Sarah Olney

1312029

registered interest
date	26/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Self-employed: Government Assistance
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what steps his Department is taking to support an increase in freelance working.
tabling member constituency	Preston
tabling member printed	Sir Mark Hendrick
uin	187153
answer	answer is ministerial correction date of answer 29/04/2021 answer text <p>The Government recognises the importance of supporting the self-employed, including freelancers, during the COVID-19 outbreak and has taken steps to deliver a very substantial economic support package, designed to provide individuals and businesses with the assistance and certainty they need over the course of the pandemic. This includes over £33bn of support provided to eligible self-employed individuals through the Self-Employment Income Support Scheme (SEISS), as well as increased levels of Universal Credit, Extended Loss Carry Back rules, the Recovery Loan scheme, tax deferrals, rental support, mortgage holidays, self-isolation support payments and other business support grants.</p><p> </p><p>As restrictions are eased, economic activity and demand will gradually pick up as a result, and the Government will continue to consider how it can support all parts of the labour market, recognising that businesses will need some time to recover and adapt.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 29/04/2021 08:26:41 answering member 3991 label Biography information for Jesse Norman
tabling member	473 label Biography information for Sir Mark Hendrick

1312101

registered interest
date	26/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Tax Avoidance: Prosecutions
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many (a) promoters and (b) operators of schemes now subject to the Loan Charge have been prosecuted.
tabling member constituency	Bermondsey and Old Southwark
tabling member printed	Neil Coyle
uin	187240
answer	answer is ministerial correction date of answer 29/04/2021 answer text <p>A number of individuals are currently under criminal investigation by HMRC for offences linked to schemes subject to the Loan Charge.</p><p> </p><p>In addition to schemes subject to the Loan Charge; since 1 April 2016, more than 20 individuals have been convicted for offences relating to arrangements which have been promoted and marketed as tax avoidance, including offences related to disguised remuneration. These have resulted in over 100 years of custodial sentences. The majority of these convictions relate to promoters.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 29/04/2021 09:28:44 answering member 3991 label Biography information for Jesse Norman
tabling member	4368 label Biography information for Neil Coyle

1312104

registered interest
date	26/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Revenue and Customs: Tax Avoidance
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 HMRC on its reported engagement with contractors who used disguised remuneration schemes.
tabling member constituency	Bermondsey and Old Southwark
tabling member printed	Neil Coyle
uin	187242
answer	answer is ministerial correction date of answer 29/04/2021 answer text <p>HM Revenue and Customs (HMRC) do not engage in, or enter into, disguised remuneration (DR) schemes. It is possible for a contractor providing services to HMRC to use a DR scheme without the department’s knowledge or participation. Where HMRC become aware of a contractor who is using a DR scheme, they take robust compliance action, including immediate action to terminate the engagement. These individuals are subject to the same tax compliance action in respect of their DR scheme use as any other scheme user.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 29/04/2021 09:09:04 answering member 3991 label Biography information for Jesse Norman
tabling member	4368 label Biography information for Neil Coyle

1312105

registered interest
date	26/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Revenue and Customs: Tax Avoidance
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, with reference to the Stephen Hoey v The Commissioners for HM Revenue and Customs case, whether HMRC plans to accept the decision of that case relating to contactors with pre-2010 open years in respect of owed tax.
tabling member constituency	Bermondsey and Old Southwark
tabling member printed	Neil Coyle
uin	187243
answer	answer is ministerial correction date of answer 29/04/2021 answer text <p>HMRC are carefully considering the Upper Tribunal decision of 12 April in the case of Stephen Hoey v The Commissioners for HM Revenue and Customs.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 29/04/2021 09:14:42 answering member 3991 label Biography information for Jesse Norman
tabling member	4368 label Biography information for Neil Coyle

1312131

registered interest
date	26/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Sheltered Housing: VAT
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 (a) reduce or (a) zero rate VAT charges applied to the costs of onsite staff of sheltered housing schemes for older people where those staff are supplied by property management companies.
tabling member constituency	Bexhill and Battle
tabling member printed	Huw Merriman
uin	187260
answer	answer is ministerial correction date of answer 29/04/2021 answer text <p>Although the supply of staff is generally standard rated, in order to keep costs down for older people, the supply of sheltered housing schemes is exempt from VAT, meaning no VAT is charged to the final consumer</p><p>Going further would come at a cost to the Exchequer and must be viewed in the context of over £50 billion of relief requests from VAT since the EU referendum.  VAT makes a significant contribution to the public finances, raising about £130 billion in 2019/20, and helps to fund key spending priorities including on health, schools, and defence. Given this, there are no current plans to change the VAT treatment of supplies of staff.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 29/04/2021 09:13:48 answering member 3991 label Biography information for Jesse Norman
tabling member	4442 label Biography information for Huw Merriman

1312162

registered interest
date	26/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	VAT: Scotland
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many businesses are affected by the VAT reduction for hospitality, holiday accommodation and attractions in (a) the Scottish Borders and (b) in Scotland.
tabling member constituency	Berwickshire, Roxburgh and Selkirk
tabling member printed	John Lamont
uin	187299
answer	answer is ministerial correction date of answer 29/04/2021 answer text <p>It is estimated that about 13,000 businesses in Scotland benefit from the VAT reduced rate for hospitality, accommodation and attractions. Estimates are not available for lower level geographic areas.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 29/04/2021 09:04:03 answering member 3991 label Biography information for Jesse Norman
tabling member	4608 label Biography information for John Lamont

1312167

registered interest
date	26/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	UK Internal Trade: Northern Ireland
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 access to the UK Trader Scheme to companies without a formal base in Northern Ireland.
tabling member constituency	North Down
tabling member printed	Stephen Farry
uin	187364
answer	answer is ministerial correction date of answer 29/04/2021 answer text <p>The conditions for authorisation for the UK Trader Scheme (UKTS) are set out in the Withdrawal Agreement Joint Committee’s decision on ‘not at risk’ goods. The Government has already provided an easement to allow GB traders who do not have a fixed place of business in Northern Ireland time to prepare, allowing them to be authorised for the UKTS until 1 November 2021 providing they meet other UKTS eligibility requirements. As part of current discussions to address outstanding issues with the Protocol and ensure it operates in the pragmatic and proportionate way intended, the Government would want to consider flexibilities that could support the streamlined flow of goods between Great Britain and Northern Ireland.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 29/04/2021 08:50:08 answering member 3991 label Biography information for Jesse Norman
tabling member	4856 label Biography information for Stephen Farry

1312177

registered interest
date	26/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Mileage 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 merits of exempting volunteer drivers from HMRC mileage rates for travel over 10,000 miles.
tabling member constituency	North West Norfolk
tabling member printed	James Wild
uin	187343
answer	answer is ministerial correction date of answer 29/04/2021 answer text <p>Volunteer drivers who are reimbursed for their reasonable out of pocket expenses are not liable for Income Tax or National Insurance contributions (NICs). HM Revenue &amp; Customs (HMRC) accept that generally, allowances paid to volunteer drivers do no more than reimburse them for their actual expenses. Tax is only paid on any allowances received which exceed expenses and result in a profit.</p><p> </p><p>In order to support the voluntary sector, the Government allows voluntary organisations to make payments under the Approved Mileage Allowance Payments (AMAPs) scheme to their volunteer drivers. The current AMAPs rate for cars and vans is 45p per mile for the first 10,000 miles and 25p per mile for each subsequent mile. The Passenger Payment is 5p per mile. The rates are set by Parliament and are reviewed regularly.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 29/04/2021 09:29:23 answering member 3991 label Biography information for Jesse Norman
tabling member	4787 label Biography information for James Wild

1312202

registered interest
date	26/04/2021
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, how many people are subject to the Loan Charge as of 26 April 2021.
tabling member constituency	Ealing Central and Acton
tabling member printed	Dr Rupa Huq
uin	187285
answer	answer is ministerial correction date of answer 29/04/2021 answer text <p>HMRC’s latest estimates of those affected by the Loan Charge are included in their GOV.UK publication titled Independent Loan Charge review: HMRC report on implementation.</p><p> </p><p>As set out in this report, in January 2020, HMRC wrote to more than 55,000 individuals and employers who were identified as potentially affected by the Loan Charge. HMRC estimate the changes to the Loan Charge enacted in Finance Act 2020 took 11,000 people out of paying the charge altogether.</p><p> </p><p>The report goes on to state that 5,600 employers and individuals settled their use of disguised remuneration schemes in the period to 30 September 2020.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 185325 187261 question first answered 29/04/2021 09:35:28 answering member 3991 label Biography information for Jesse Norman
tabling member	4511 label Biography information for Dr Rupa Huq