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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

1312246

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	Business: Taxation
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 support businesses that are experiencing retrospective withdrawal of input tax claims and fines following the UK’s withdrawal from the EU.
tabling member constituency	Barnsley Central
tabling member printed	Dan Jarvis
uin	187235
answer	answer is ministerial correction date of answer 29/04/2021 answer text <p>There has been no change to the normal rules which apply in respect of input tax deduction in the UK.</p><p> </p><p>Further information on recovering input tax is available in the VAT guide (VAT Notice 700) at <a href="https://www.gov.uk/guidance/vat-guide-notice-700" target="_blank">https://www.gov.uk/guidance/vat-guide-notice-700</a>.</p><p> </p><p>Full guidance for UK businesses on the arrangements following the end of the transition period can be found at <a href="https://www.gov.uk/transition" target="_blank">https://www.gov.uk/transition</a>.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 29/04/2021 09:30:31 answering member 3991 label Biography information for Jesse Norman
tabling member	4243 label Biography information for Dan Jarvis

1310990

registered interest
date	21/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	UK Trade with EU
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 working with his European counterparts to allow the creation of T1 Customs Declaration forms on the departure of goods from the manufacture when exporting from the UK to the EU, rather than the creation of those forms upon goods reaching the cross border carrier, when goods are transported using multiple carriers.
tabling member constituency	Inverness, Nairn, Badenoch and Strathspey
tabling member printed	Drew Hendry
uin	185428
answer	answer is ministerial correction date of answer 26/04/2021 answer text <p>A Common Transit Convention (CTC) transit movement can be started and the Transit Accompanying Document (TAD) can be printed out at the customs office of departure or at the premises of an authorised consignor. Businesses seeking to start transit movements from their own location can seek authorisation to be a consignor.</p><p> </p><p>The requirements of the convention are that the TAD covers a single means of transport, package or container. If this single means of transport is broken, then the transit movement should end. There are processes under the CTC which allow for a change of tractor unit/trailer following an incident; however, this must be marked on the TAD and reported to the nearest customs office. Alternatively, if the transit consignment is in a container then this container can change mode of transport, providing this is overseen by customs authorities.</p><p> </p><p>HMRC are currently involved in discussions with the Common Transit Convention Working Group about removing or reducing the oversight of customs authorities for this change in mode of transport which will make these movements easier.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 26/04/2021 15:06:34 answering member 3991 label Biography information for Jesse Norman
tabling member	4467 label Biography information for Drew Hendry

1311047

registered interest
date	21/04/2021
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 undertake a review into the eligibility thresholds for the Self-Employment Income Support Scheme.
tabling member constituency	Birmingham, Ladywood
tabling member printed	Shabana Mahmood
uin	185335
answer	answer is ministerial correction date of answer 29/04/2021 answer text <p>The Government announced at Budget that the Self-Employment Income Support Scheme (SEISS) will continue with a fourth and final fifth grant. The fourth and fifth grants are an estimated £13.5bn of additional support, taking total support for the self-employed to over £33 billion since the start of the pandemic. This provides certainty to business as the economy reopens and means the SEISS will continue to be one of the most generous schemes for the self-employed in the world.</p><p> </p><p>Further information about the fourth grant is available in recently published guidance, at: <a href="https://www.gov.uk/guidance/claim-a-grant-through-the-coronavirus-covid-19-self-employment-income-support-scheme" target="_blank">https://www.gov.uk/guidance/claim-a-grant-through-the-coronavirus-covid-19-self-employment-income-support-scheme</a>. Further detail on how the fifth grant will operate will be confirmed in future guidance, which will be published in due course.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 29/04/2021 09:32:50 answering member 3991 label Biography information for Jesse Norman
tabling member	3914 label Biography information for Shabana Mahmood

1310564

registered interest
date	20/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Freeports: Tees Valley
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 annual cost to the public purse of reliefs granted in the Tees Freeport on (a) employers' national insurance contributions, (b) Stamp Duty Land Tax, (c) Enhanced Capital Allowance, (d) business rates and (e) Enhanced Structures Buildings Allowance to 2026.
tabling member constituency	Stockton North
tabling member printed	Alex Cunningham
uin	184440
answer	answer is ministerial correction date of answer 26/04/2021 answer text <p>The Government has considered the costs of the tax reliefs that will be granted across each of the eight English freeport locations, including the Teesside Freeport. However, as a result of these tax reliefs applying only in tax sites agreed and confirmed by Government, estimates of their cost will be dependent on the final locations once agreed.</p><p> </p><p>Bidders were required to submit initial proposals for their tax sites as part of their bids. The Government will outline the process for confirming tax sites in due course and expects to score the costs of tax reliefs at the next fiscal event. These costings will undergo the usual scrutiny from the Office for Budget Responsibility.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 26/04/2021 15:02:51 answering member 3991 label Biography information for Jesse Norman
tabling member	4122 label Biography information for Alex Cunningham

1310099

registered interest
date	19/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Stamp Duties
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will bring forward legislative proposals to allow people to reclaim the additional stamp duty charge where those people have (a) purchased a second home with the intention of selling the first, (b) been unable to sell that home as a result of cladding-related issues and (c) been unable to reclaim the three per cent additional property stamp duty charge paid on the purchase of the second property.
tabling member constituency	Sheffield, Hallam
tabling member printed	Olivia Blake
uin	183317
answer	answer is ministerial correction date of answer 22/04/2021 answer text <p>A refund of the higher rate of SDLT paid can be claimed if an old main residence is sold within three years of the purchase of the new main residence. For most people, three years is enough time to sell a previous main residence. However someone who purchases a new main residence on or after 1 January 2017 will still be eligible to apply for a refund if exceptional circumstances meant they were unable to sell their previous main residence in three years and they sold the property as soon as possible after those exceptional circumstances ended.</p><p> </p><p>Where a person is not permitted to sell a previous main residence, such as due to fire safety issues, the circumstances are likely to be considered exceptional. HMRC will consider each case on its own merits.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 22/04/2021 14:17:49 answering member 3991 label Biography information for Jesse Norman
tabling member	4864 label Biography information for Olivia Blake

1310124

registered interest
date	19/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Valuation Office Agency
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 that the time taken for Valuation Office Agency assessments is not affected when large units are split into multiple small units to assist with the economic recovery of city centres.
tabling member constituency	York Central
tabling member printed	Rachael Maskell
uin	183198
answer	answer is ministerial correction date of answer 22/04/2021 answer text <p>The Valuation Office Agency (VOA) actively monitors work volumes and prioritises any hardship cases. The VOA also flexes its resources to meet any changing demand.</p><p> </p><p>Ratepayers can request changes to their rating assessment, such as splits into multiple units, by using the VOA’s Check and Challenge service. The system is designed to provide resolution as early as possible in the process.</p><p> </p><p>At “Check” ratepayers should provide the revised facts about the property. Once validated or agreed, an assessment can be changed at that stage. If the facts are not agreed, or the ratepayer believes the valuation is incorrect, they can move on to Challenge.</p><p> </p><p>The majority of cases are settled at Check, without the need for ratepayers to Challenge. About 70% are settled at Check and the VOA aims to clear Check cases within three months.</p><p> </p><p>The VOA publishes statistics on Checks, Challenges and assessment reviews (for England) against the 2017 Rating List. The figures at 31 December 2020 can be found at <a href="http://www.gov.uk/government/statistics/non-domestic-rating-challenges-and-changes-2017-and-2010-rating-lists-december-2020" target="_blank">www.gov.uk/government/statistics/non-domestic-rating-challenges-and-changes-2017-and-2010-rating-lists-december-2020</a>.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 22/04/2021 14:01:35 answering member 3991 label Biography information for Jesse Norman
tabling member	4471 label Biography information for Rachael Maskell

1309477

registered interest
date	15/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Digital Technology: Taxation
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 prevent large technology firms from passing on the Digital Services Tax to online retailers who use their platform.
tabling member constituency	Hampstead and Kilburn
tabling member printed	Tulip Siddiq
uin	181360
answer	answer is ministerial correction date of answer 22/04/2021 answer text <p>The Digital Services Tax is a tax that ensures providers of search engines, social media platforms, and online marketplaces pay UK tax that reflects the value they derive from UK users.</p><p> </p><p>It is for businesses to decide their pricing strategies and how those strategies take account of taxes to which they are liable.</p><p> </p><p>It remains the Government’s aim to agree a comprehensive multilateral solution on the taxation of digital companies, and to remove the Digital Services Tax once this is implemented.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 22/04/2021 14:25:46 answering member 3991 label Biography information for Jesse Norman
tabling member	4518 label Biography information for Tulip Siddiq

1308525

registered interest
date	14/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	First-time Buyers: Stamp Duty Land Tax
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 potentially detrimental effects of the extension of the stamp duty holiday on the ability of first-time buyers to purchase a home; and what steps he is taking with Cabinet colleagues to mitigate those effects.
tabling member constituency	Ealing Central and Acton
tabling member printed	Dr Rupa Huq
uin	180563
answer	answer is ministerial correction date of answer 19/04/2021 answer text <p>The temporary SDLT relief was designed to stimulate immediate momentum in a property market where property transactions fell by as much as 50 per cent during the COVID-19 lockdown in March. This momentum in the property market has supported jobs which rely on custom from the property industry, such as retailers and tradespeople.</p><p> </p><p>First Time Buyers will benefit from the increase in available properties and save up to an additional £10,000 in SDLT, on top of the £5,000 they could already save under First Time Buyers relief. When the nil rate band steps down to £250,000 in July, first-time buyers still benefit from their first-time buyer SDLT advantage.</p><p> </p><p>The Government has also introduced help for first-time buyers, particularly those with smaller deposits, through the new mortgage guarantee scheme which will help to re-introduce 95% loan to value mortgage products to first-time buyers.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 19/04/2021 14:30:32 answering member 3991 label Biography information for Jesse Norman
tabling member	4511 label Biography information for Dr Rupa Huq

1306848

registered interest
date	13/04/2021
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 she has made of the effect on women's income of excluding reusable sanitary underwear from the new zero rate of VAT.
tabling member constituency	Wrexham
tabling member printed	Sarah Atherton
uin	178541
answer	answer is ministerial correction date of answer 20/04/2021 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 to reusable menstrual products, such as keepers.</p><p> </p><p>The relief specifically excludes articles of clothing, such as “period pants”. 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. Under existing rules “period pants” may already qualify for the zero rate, if they have been specifically designed to be worn by a child, meet the sizing criteria, and are held out for sale specifically for use by girls under the age of 14 years old.</p><p> </p><p>Details are provided in VAT Notice 714: zero-rating young children's clothing and footwear: <a href="https://www.gov.uk/government/publications/vat-notice-714-zero-rating-young-childrens-clothing-and-footwear/vat-notice-714-zero-rating-young-childrens-clothing-and-footwear#items-suitable-only-for-young-children" target="_blank">https://www.gov.uk/government/publications/vat-notice-714-zero-rating-young-childrens-clothing-and-footwear/vat-notice-714-zero-rating-young-childrens-clothing-and-footwear#items-suitable-only-for-young-children</a>.</p><p> </p><p>The Treasury, along with other relevant departments, carefully considers the impact of its decisions on those sharing protected characteristics, including at Budgets and other fiscal events, in line with both its legal obligations and with its commitment to promoting fairness.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 20/04/2021 15:03:53 answering member 3991 label Biography information for Jesse Norman
tabling member	4855 label Biography information for Sarah Atherton