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1311620

registered interest
date	22/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Taxation: Domicil
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many (a) individuals and (b) organisations made representations to his Department on the change to the Statutory Residence Test announced on 9 April 2020.
tabling member constituency	Oxford East
tabling member printed	Anneliese Dodds
uin	186020
answer	answer is ministerial correction date of answer 27/04/2021 answer text <p>At the start of the pandemic, HMT and HMRC received a large number of requests for easements, all of which were considered, resulting in more than 80 COVID-19 related easements and exemptions being introduced to support businesses and individuals since March 2020, with many of these still in place.</p><p> </p><p>The Government took a principled approach to changing the rules for the Statutory Residence Test so that any individual within certain critical sectors working on COVID-19 related activity would have benefited from the exemption.</p><p> </p><p>For further details, please see the statement published by the Prime Minister’s office on 23 April:<br> https://www.gov.uk/government/news/information-relating-to-the-ventilator-challenge-and-the-statutory-residence-test</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 186024 question first answered 27/04/2021 14:40:26 answering member 3991 label Biography information for Jesse Norman
tabling member	4657 label Biography information for Anneliese Dodds

1311621

registered interest
date	22/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Taxation: Domicil
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether his Department has made an estimate of the number of people who have been affected by the change to the Statutory Residence Test announced on the 9 April 2020 in the (a) 2019-20 and (b) 2020-21 financial years.
tabling member constituency	Oxford East
tabling member printed	Anneliese Dodds
uin	186021
answer	answer is ministerial correction date of answer 27/04/2021 answer text <p>COVID-19 measures and guidance related to the Statutory Residence Test (SRT) have been estimated to have a negligible cost to the exchequer. This is because they will in most cases preserve what an individual's tax residence determination would be in the absence of COVID-19.</p><p> </p><p>The number of individuals affected by the change is expected to be small.</p><p> </p><p>Further information is available in the corresponding Tax Information and Impact Note on GOV.UK:</p><p> </p><p><a href="https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/895361/Statutory_Residence_Test.pdf" target="_blank">https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/895361/Statutory_Residence_Test.pdf</a></p><p> </p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 186022 question first answered 27/04/2021 14:42:40 answering member 3991 label Biography information for Jesse Norman
tabling member	4657 label Biography information for Anneliese Dodds

1311622

registered interest
date	22/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Taxation: Domicil
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether his Department has made an assessment of the effect on revenue to the Exchequer of the change to the Statutory Residence Test announced on 9 April 2020 in the (a) 2019-20 and (b) 2020-21 financial years.
tabling member constituency	Oxford East
tabling member printed	Anneliese Dodds
uin	186022
answer	answer is ministerial correction date of answer 27/04/2021 answer text <p>COVID-19 measures and guidance related to the Statutory Residence Test (SRT) have been estimated to have a negligible cost to the exchequer. This is because they will in most cases preserve what an individual's tax residence determination would be in the absence of COVID-19.</p><p> </p><p>The number of individuals affected by the change is expected to be small.</p><p> </p><p>Further information is available in the corresponding Tax Information and Impact Note on GOV.UK:</p><p> </p><p><a href="https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/895361/Statutory_Residence_Test.pdf" target="_blank">https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/895361/Statutory_Residence_Test.pdf</a></p><p> </p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 186021 question first answered 27/04/2021 14:42:41 answering member 3991 label Biography information for Jesse Norman
tabling member	4657 label Biography information for Anneliese Dodds

1311625

registered interest
date	22/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Taxation: Domicil
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will publish the communication between (a) himself and his Department, (b) the Prime Minister and (c) the Prime Minister’s Office on the changes to the Statutory Residence Test announced on 9 April 2020.
tabling member constituency	Oxford East
tabling member printed	Anneliese Dodds
uin	186024
answer	answer is ministerial correction date of answer 27/04/2021 answer text <p>At the start of the pandemic, HMT and HMRC received a large number of requests for easements, all of which were considered, resulting in more than 80 COVID-19 related easements and exemptions being introduced to support businesses and individuals since March 2020, with many of these still in place.</p><p> </p><p>The Government took a principled approach to changing the rules for the Statutory Residence Test so that any individual within certain critical sectors working on COVID-19 related activity would have benefited from the exemption.</p><p> </p><p>For further details, please see the statement published by the Prime Minister’s office on 23 April:<br> https://www.gov.uk/government/news/information-relating-to-the-ventilator-challenge-and-the-statutory-residence-test</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 186020 question first answered 27/04/2021 14:40:26 answering member 3991 label Biography information for Jesse Norman
tabling member	4657 label Biography information for Anneliese Dodds

1306637

registered interest
date	25/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Business Rates: Tax Allowances
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what official data on the effects of the pandemic on different sectors will be used to distribute business rates relief announced on 25 March 2021, and if he will place a copy of that data in the Library.
tabling member constituency	Oxford East
tabling member printed	Anneliese Dodds
uin	176021
answer	answer is ministerial correction date of answer 13/04/2021 answer text <p>The Government has announced a £1.5bn pot of additional business rates relief for businesses affected by the COVID-19 pandemic that are not eligible for the retail, hospitality and leisure business rates holiday. 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 MCC 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><p><strong> </strong></p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 176022 question first answered 13/04/2021 14:18:36 answering member 3991 label Biography information for Jesse Norman
tabling member	4657 label Biography information for Anneliese Dodds

1306638

registered interest
date	25/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Business Rates: Tax Allowances
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, with reference to the news story, Business rates relief boosted with new £1.5 billion pot, published on 25 March 2021, what the planned timescale is for local authorities to set up local relief schemes to distribute business rates relief.
tabling member constituency	Oxford East
tabling member printed	Anneliese Dodds
uin	176022
answer	answer is ministerial correction date of answer 13/04/2021 answer text <p>The Government has announced a £1.5bn pot of additional business rates relief for businesses affected by the COVID-19 pandemic that are not eligible for the retail, hospitality and leisure business rates holiday. 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 MCC 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><p><strong> </strong></p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 176021 question first answered 13/04/2021 14:18:36 answering member 3991 label Biography information for Jesse Norman
tabling member	4657 label Biography information for Anneliese Dodds

1306639

registered interest
date	25/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Business Rates: Tax Allowances
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, with reference to the news story, Business rates relief boosted with new £1.5 billion pot, published on 25 March 2021, how many of the 170,000 claims for material change in circumstances have been successful.
tabling member constituency	Oxford East
tabling member printed	Anneliese Dodds
uin	176023
answer	answer is ministerial correction date of answer 13/04/2021 answer text <p>None of the Material Change of Circumstances (MCC) cases relating to Covid-19 restrictions has been settled by the Valuation Office Agency (VOA). All cases were still within the statutory time limits for resolving cases under the Check Challenge Appeal legislation.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 13/04/2021 14:16:42 answering member 3991 label Biography information for Jesse Norman
tabling member	4657 label Biography information for Anneliese Dodds

1302893

registered interest
date	16/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Tax Allowances
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 cost to the public purse of non-structural tax reliefs in (a) 2018-19 and (b) 2019-20; and if he will place a copy of those estimates in the Library.
tabling member constituency	Oxford East
tabling member printed	Anneliese Dodds
uin	169951
answer	answer is ministerial correction date of answer 22/03/2021 answer text <p>Information on the costs of reliefs is available on GOV.UK: <a href="https://www.gov.uk/government/statistics/main-tax-expenditures-and-structural-reliefs" target="_blank">https://www.gov.uk/government/statistics/main-tax-expenditures-and-structural-reliefs</a>. These statistics, published annually by HMRC, contain estimates of the costs of non-structural tax reliefs. The estimates reflect the total amount by which users benefit from each relief and not the gain to the Exchequer should the relief be removed. Some reliefs are uncosted, usually due to data limitations.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 22/03/2021 11:25:24 answering member 3991 label Biography information for Jesse Norman
tabling member	4657 label Biography information for Anneliese Dodds

1302895

registered interest
date	16/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Equipment: Capital Allowances
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if his Department will publish guidance on which plant and machinery is eligible for the super deduction capital allowances announced in Budget 2021, including any lists of eligible assets that have been prepared by his Department.
tabling member constituency	Oxford East
tabling member printed	Anneliese Dodds
uin	169952
answer	answer is ministerial correction date of answer 22/03/2021 answer text <p>Most tangible capital assets used in the course of a business are considered plant and machinery. HMRC publish more detail in the capital allowances manual, available at: <a href="https://www.gov.uk/hmrc-internal-manuals/capital-allowances-manual" target="_blank">https://www.gov.uk/hmrc-internal-manuals/capital-allowances-manual</a>.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 22/03/2021 11:49:38 answering member 3991 label Biography information for Jesse Norman
tabling member	4657 label Biography information for Anneliese Dodds

1302514

registered interest
date	15/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Capital Allowances
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 total value of planned capital investment that will be brought forward into the two-year eligibility period for super-deduction from future financial years.
tabling member constituency	Oxford East
tabling member printed	Anneliese Dodds
uin	169022
answer	answer is ministerial correction date of answer 18/03/2021 answer text <p>The OBR provides independent scrutiny of Budget measures (and considers HM Treasury analysis as part of this process). The OBR has said that, at its peak in the financial year 2022-23, the super-deduction will bring forward 10% of business investment with a value of £20bn.</p><p> </p><p>The economic impacts of the super-deduction are incorporated in the OBR’s forecasts contained within its Economic and Fiscal Outlook, which is available online.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 18/03/2021 11:55:45 answering member 3991 label Biography information for Jesse Norman
tabling member	4657 label Biography information for Anneliese Dodds