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1178405

registered interest
date	13/02/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Solar Power: Housing
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what fiscal steps he has introduced to increase the domestic installation of solar roofs since the closure of the Feed in Tariff framework.
tabling member constituency	Norwich South
tabling member printed	Clive Lewis
uin	1964
answer	answer is ministerial correction date of answer 24/02/2020 answer text The Government is committed to greening the economy. HM Treasury and HM Revenue and Customs are working closely together to ensure that the tax system as a whole, as well as future spending decisions, facilitate the Government’s objectives for both the Net Zero Review and its wider fiscal and economic strategy. answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 24/02/2020 13:59:15 answering member 3991 label Biography information for Jesse Norman
tabling member	4500 label Biography information for Clive Lewis

1178415

registered interest
date	13/02/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Alcoholic Drinks: Excise Duties
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether the EU has instigated infringement proceedings against the UK over its post production dilution duty regime; and if he will make a statement.
tabling member constituency	Chesterfield
tabling member printed	Mr Toby Perkins
uin	1971
answer	answer is ministerial correction date of answer 24/02/2020 answer text <p>Budget 2018 announced the Government’s intention to introduce legislation prohibiting the practice of post duty point dilution (PDPD). This change is due to take legal effect from April 2020. The Government’s announcement followed a review by HM Revenue &amp; Customs, which considered a wide range of information from businesses across the drinks industry and their representative bodies.</p><p> </p><p>The review concluded that the practice, which is not adopted across the alcohol sector, leads to certain products enjoying an unjustifiable competitive advantage in the UK market place and that this advantage comes at a significant cost to the Exchequer.</p><p> </p><p>The EU Commission has not instigated formal infringement proceedings against the UK on the matter of PDPD. However, under the EU’s pre-infringement process the Commission did request the UK’s observations regarding the PDPD and its compatibility with EU Law.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 24/02/2020 14:06:41 answering member 3991 label Biography information for Jesse Norman
tabling member	3952 label Biography information for Mr Toby Perkins

1178749

registered interest
date	12/02/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Off-payroll Working: Scotland
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 effect of proposed changes to IR35 rules from April 2020 on SMEs in Scotland.
tabling member constituency	Stirling
tabling member printed	Alyn Smith
uin	15098
answer	answer is ministerial correction date of answer 24/02/2020 answer text <p>The off-payroll working rules are designed to ensure that an individual who works like an employee, but through their own limited company, pays broadly the same Income Tax and National Insurance contributions as other employees. The rules do not apply to the self-employed or stop anyone working through their own company.</p><p> </p><p>The reform of the off-payroll working rules in April 2020 will apply only to medium and large-sized businesses, minimising administrative burdens for the vast majority of engagers. The existing rules will continue to apply to the smallest 1.5m businesses.</p><p> </p><p>The Tax Information and Impact Note (TIIN) published in July 2019 sets out HMRC’s assessment that the reform to the off-payroll working rules is expected to affect 170,000 individuals. The TIIN can be found here: <a href="http://www.gov.uk/government/publications/rules-for-off-payroll-working-from-april-2020/rules-for-off-payroll-working-from-april-2020" target="_blank">www.gov.uk/government/publications/rules-for-off-payroll-working-from-april-2020/rules-for-off-payroll-working-from-april-2020</a>. This is a UK-wide figure.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 24/02/2020 14:22:31 answering member 3991 label Biography information for Jesse Norman
tabling member	4738 label Biography information for Alyn Smith

1178750

registered interest
date	12/02/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Off-payroll Working
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 prepare SMEs for the proposed changes to the IR35 rules from April 2020.
tabling member constituency	Stirling
tabling member printed	Alyn Smith
uin	15099
answer	answer is ministerial correction date of answer 28/02/2020 answer text <p>The Government is committed to working with organisations to ensure changes to the rules are implemented correctly. HMRC are undertaking an extensive programme of education and support to help organisations prepare for the reform. This includes:</p><p> </p><ul><li>Offering one-to-one support to more than 2,000 of the UK’s biggest employers, and writing directly to 43,000 medium sized businesses and other organisations.</li><li>Providing large and medium sized businesses, public bodies, and charities with factsheets to share with their contractors, and publishing this factsheet on gov.uk.</li><li>Holding workshops with small tax agents, recruitment agencies, charities, and public bodies.</li><li>Holding at least weekly webinars, with small tax agents, recruitment agencies, charities, public bodies and contractors.</li><li>An enhanced version of the Check Employment Status for Tax online tool was published in November 2019 to help individuals and organisations make the right status determinations and apply the off-payroll rules correctly.</li></ul><p> </p><p>The reform of the off-payroll working rules in April 2020 will apply only to medium and large-sized businesses, minimising administrative burdens for the vast majority of engagers. The existing rules will continue to apply to the smallest 1.5m businesses.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 15100 question first answered 28/02/2020 10:58:34 answering member 3991 label Biography information for Jesse Norman
tabling member	4738 label Biography information for Alyn Smith

1178751

registered interest
date	12/02/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Off-payroll Working
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 advise people affected by proposed changes to the IR35 rules from April 2020.
tabling member constituency	Stirling
tabling member printed	Alyn Smith
uin	15100
answer	answer is ministerial correction date of answer 28/02/2020 answer text <p>The Government is committed to working with organisations to ensure changes to the rules are implemented correctly. HMRC are undertaking an extensive programme of education and support to help organisations prepare for the reform. This includes:</p><p> </p><ul><li>Offering one-to-one support to more than 2,000 of the UK’s biggest employers, and writing directly to 43,000 medium sized businesses and other organisations.</li><li>Providing large and medium sized businesses, public bodies, and charities with factsheets to share with their contractors, and publishing this factsheet on gov.uk.</li><li>Holding workshops with small tax agents, recruitment agencies, charities, and public bodies.</li><li>Holding at least weekly webinars, with small tax agents, recruitment agencies, charities, public bodies and contractors.</li><li>An enhanced version of the Check Employment Status for Tax online tool was published in November 2019 to help individuals and organisations make the right status determinations and apply the off-payroll rules correctly.</li></ul><p> </p><p>The reform of the off-payroll working rules in April 2020 will apply only to medium and large-sized businesses, minimising administrative burdens for the vast majority of engagers. The existing rules will continue to apply to the smallest 1.5m businesses.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 15099 question first answered 28/02/2020 10:58:34 answering member 3991 label Biography information for Jesse Norman
tabling member	4738 label Biography information for Alyn Smith

1177695

registered interest
date	11/02/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	UK Trade with EU: Import Controls
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what estimate his Department has made of the annual gross cost of checks on goods from the European Economic Area; and what estimate he has made of the (a) staffing costs and (b) infrastructure maintenance costs of those checks after December 2020.
tabling member constituency	Cardiff Central
tabling member printed	Jo Stevens
uin	661
answer	answer is ministerial correction date of answer 24/02/2020 answer text <p>No cross-departmental assessment is held on the annual cost of checking goods from the EEA.</p><p> </p><p>The Border Delivery Group will work closely with all relevant departments and the border industry to ensure that the necessary staffing and infrastructure is in place for new border controls at the end of the transition period.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 24/02/2020 14:27:01 answering member 3991 label Biography information for Jesse Norman
tabling member	4425 label Biography information for Jo Stevens

1177696

registered interest
date	11/02/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Holyhead Port: Infrastructure
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 level of additional infrastructure required (a) in and (b) around the port of Holyhead to conduct checks on goods after the transition period.
tabling member constituency	Cardiff Central
tabling member printed	Jo Stevens
uin	662
answer	answer is ministerial correction date of answer 24/02/2020 answer text <p>The Border Delivery Group is working with departments and with the Welsh Government to understand the implications at the border, including for infrastructure, of the end of the transition period.</p><p> </p><p>This work will include working closely with ports and locations, including Holyhead, which may require new infrastructure.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 24/02/2020 14:29:35 answering member 3991 label Biography information for Jesse Norman
tabling member	4425 label Biography information for Jo Stevens

1177697

registered interest
date	11/02/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	UK Trade with EU: Import Controls
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what advice his Department has issued to businesses on the steps required to prepare for importing goods from the European Economic Area after December 2020.
tabling member constituency	Cardiff Central
tabling member printed	Jo Stevens
uin	663
answer	answer is ministerial correction date of answer 24/02/2020 answer text <p>In January 2020, HMRC wrote to 219,000 VAT-registered businesses that trade with the EU, explaining the actions they need to take to prepare for changes to customs arrangements after the transition period. The letter set out that businesses will need to make customs declarations for GB-EU trade and that they should start to prepare for this now by considering whether they want to use a customs agent or make declarations themselves. It also explained that businesses will need an Economic Operator Registration and Identification (EORI) number that starts with the letters GB to be able to submit customs declarations. HMRC has already issued around 200,000 of these. This letter was supported by emails and social media to reach a wider group of businesses.</p><p>Alongside this HMRC are continuing to engage with key stakeholders (including Business Representative Bodies and Trade Associations) to seek their input and amplify HMRC’s messaging to ensure it is wide reaching and readily available to those who need to take action. This includes monthly meetings with the top 35 organisations who represent over 500,000 businesses in the UK.</p><p>HMRC will continue to provide clear guidance on the actions businesses will need to take, and HMRC will engage with them throughout the transition period to support their readiness to comply with these new requirements.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 24/02/2020 14:15:53 answering member 3991 label Biography information for Jesse Norman
tabling member	4425 label Biography information for Jo Stevens

1177731

registered interest
date	11/02/2020
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 promoters of loan charge schemes have been (a) charged and (b) fined in relation to their activities.
tabling member constituency	Midlothian
tabling member printed	Owen Thompson
uin	685
answer	answer is ministerial correction date of answer 19/02/2020 answer text <p>A key part of HM Revenue &amp; Customs’ (HMRC) strategy in tackling promoters of disguised remuneration and other tax avoidance schemes is to change their behaviour so that they stop this activity altogether.</p><p> </p><p>HMRC have a range of legislative powers to tackle promoters, under three main regimes: Disclosure of Tax Avoidance Schemes (DOTAS), Promoters of Tax Avoidance Schemes (POTAS), and the Enablers penalty. Penalties can be charged for various failures to comply with the requirements of these regimes. HMRC’s Counter-Avoidance directorate, created in 2013, is responsible for applying these penalties in cases of marketed tax avoidance.</p><p> </p><p>Fewer than five penalties have been charged under DOTAS by the Counter-Avoidance team since 2013. Before then a further 11 penalties were charged for more historic DOTAS failings.</p><p> </p><p>In addition, there are four litigation decisions received since 2017, all in relation to disguised remuneration (DR) avoidance arrangements, which confirmed HMRC’s view that the schemes are notifiable under the DOTAS regime. Penalty action is being considered in each case.</p><p> </p><p>No penalties have to date been issued under the POTAS or Enablers legislation. These regimes have had a positive impact in changing the behaviour of some promoters. As a result of HMRC’s concerted action under these regimes, a number of major promoters have now cooperated with HMRC and have either stopped selling schemes or ceased business altogether.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 19/02/2020 13:32:26 answering member 3991 label Biography information for Jesse Norman
tabling member	4482 label Biography information for Owen Thompson

1177732

registered interest
date	11/02/2020
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 steps he is taking to ensure the proportionality of his Department's policy on (a) promoters and enablers of loan charge schemes and (b) people who have been mis-sold a financial arrangement.
tabling member constituency	Midlothian
tabling member printed	Owen Thompson
uin	686
answer	answer is ministerial correction date of answer 19/02/2020 answer text <p>The Government is determined to continue to tackle promoters of tax avoidance schemes.</p><p> </p><p>The Government announced measures to reduce the scope for promoters to market tax avoidance schemes in its response to the independent Loan Charge Review. Further detail of the measures will be set out at Budget, and new legislation will be scrutinised by Parliament during the passage of the 2020/21 Finance Bill.</p><p> </p><p>In 2019/20 HMRC are doubling their resource involved in tackling promoters and have committed to publish a revised strategy for tackling promoters of tax avoidance schemes by the end of March 2020.</p><p> </p><p>While the Government empathises with anyone who believes they were misled into using a disguised remuneration scheme, it is an individual’s responsibility to ensure the accuracy of their tax return and to understand the consequences of their decisions. It remains right that the Government takes action to tackle tax avoidance, which is unfair to the vast majority of taxpayers who pay the correct tax.</p><p> </p><p>The Government does recognise the importance of taxpayers being able to get reliable tax advice and announced, in response to the Review, a call for evidence on what steps the Government can take to raise standards in the tax advice market to give taxpayers more assurance that the advice they are receiving is reliable.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 19/02/2020 10:01:45 answering member 3991 label Biography information for Jesse Norman
tabling member	4482 label Biography information for Owen Thompson