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1306945

registered interest
date	12/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Capital Gains Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what the evidential basis was for not raising the Capital Gains Tax in line with Income Tax as part of Budget 2021.
tabling member constituency	Coventry South
tabling member printed	Zarah Sultana
uin	178615
answer	answer is ministerial correction date of answer 15/04/2021 answer text <p>The Government keeps all taxes under review, and any changes are made at fiscal events within the context of wider public finances. As demonstrated in last month’s Budget, the Government’s priority is supporting jobs and the economic recovery from the pandemic.</p><p> </p><p>Any changes to the tax system will balance the need to raise revenue with the principles of fairness and market efficiency.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 15/04/2021 14:35:28 answering member 3991 label Biography information for Jesse Norman
tabling member	4786 label Biography information for Zarah Sultana

1306991

registered interest
date	12/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Boats: VAT
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 effect of HMRC rules which incur VAT charges on returning boats on UK citizens with boats in the EU as a result of covid-19 travel restrictions.
tabling member constituency	Sheffield Central
tabling member printed	Paul Blomfield
uin	178712
answer	answer is ministerial correction date of answer 15/04/2021 answer text <p>Relief from import VAT and any customs duty is available under Returned Goods Relief (RGR) for goods exported from the UK and re-imported within three years in an unaltered state. Goods which were transported from the UK to the EU and which remained located in the EU at the end of the transition period will be eligible for RGR, subject to meeting the conditions for the relief, if they are returned to Great Britain by 30 June 2022, regardless of the date they were transported to the EU. This extends the period during which such goods can return to Great Britain under RGR by a further six months in view of the continuing COVID-19 travel restrictions in the UK and in the EU. The extension of this grace period is included in the revised RGR legislation published on 22 March 2021: <a href="https://www.gov.uk/government/publications/reference-documents-for-the-customs-reliefs-from-a-liability-to-import-duty-and-miscellaneous-amendments-eu-exit-regulations-2020" target="_blank">https://www.gov.uk/government/publications/reference-documents-for-the-customs-reliefs-from-a-liability-to-import-duty-and-miscellaneous-amendments-eu-exit-regulations-2020</a>.</p><p>For RGR to apply on import VAT relief, the exporter and the importer need to be the same person.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 15/04/2021 14:45:22 answering member 3991 label Biography information for Jesse Norman
tabling member	4058 label Biography information for Paul Blomfield

1307046

registered interest
date	12/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Self-employed: Coronavirus
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what steps he has taken to support self-employed people who have had no financial income for the duration of the covid-19 restrictions and lockdowns who are ineligible for support through universal credit or the Self-Employment Income Support Scheme.
tabling member constituency	Coventry South
tabling member printed	Zarah Sultana
uin	179603
answer	answer is ministerial correction date of answer 15/04/2021 answer text <p>The Self-Employment Income Support Scheme (SEISS) has provided and will continue to provide generous support to self-employed people who meet the eligibility criteria. The Government will have spent over £33 billion supporting those in self-employment through the SEISS, making it one of the most generous self-employment income COVID support schemes in the world.</p><p> </p><p>The Government is bringing more people into the scheme: changes to the fourth grant mean that over 600,000 people previously ineligible for SEISS may now be eligible, including those newly self-employed in 2019-20. This brings the total number of people who could be eligible to 3.7m.</p><p> </p><p>The Government recognises that some of the rules, criteria and conditions vital to ensuring that the SEISS works for the vast majority mean that some people may not qualify.</p><p> </p><p>Those ineligible for the SEISS may still be eligible for other elements of the support available. The Government has decided to extend the suspension of the Universal Credit Minimum Income Floor for three months, to the end of July 2021, so that where self-employed claimants' earnings have fallen significantly, their Universal Credit award will have increased to reflect their lower earnings.</p><p> </p><p>New style Jobseeker’s Allowance is also available to individuals with sufficient National Insurance Contributions who now work under 16 hours a week on average, and does not assess household capital.</p><p>Self-employed people may also have access to other elements of support available, including Restart Grants, the Recovery Loan scheme, business rates relief, and other business support schemes.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 15/04/2021 14:17:17 answering member 3991 label Biography information for Jesse Norman
tabling member	4786 label Biography information for Zarah Sultana

1307047

registered interest
date	12/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Taxis: Coronavirus
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what steps he has taken to support self-employed taxi drivers experiencing reductions in work as a result of the covid-19 outbreak and who require financial support to bridge the gaps between receipt of Self-Employment Income Support Scheme grants.
tabling member constituency	Coventry South
tabling member printed	Zarah Sultana
uin	179604
answer	answer is ministerial correction date of answer 15/04/2021 answer text <p>The Government recognises that this is a challenging time for many sectors and individuals, including self-employed taxi drivers.</p><p> </p><p>The Government has acted to support those that are self-employed and have been affected by the COVID-19 outbreak, and announced at Budget 2021 that the Self-Employment Income Support Scheme (SEISS) will continue until September, with a fourth and a final fifth grant.</p><p> </p><p>The Government will have spent over £33 billion supporting those in self-employment through the SEISS, making it one of the most generous self-employment income COVID-19 support schemes in the world.</p><p> </p><p>The SEISS is not intended to provide a month-by-month replacement of income. Due to the volatility of self-employed income and the lack of granular data that HMRC holds on self-employed trading profits, precise mapping of income replacement month by month is not possible. Instead, the SEISS provides a lump sum payment to support eligible self-employed individuals whose businesses have been affected by coronavirus.</p><p> </p><p>The SEISS is just one part of a wider package of support for the self-employed, which includes automatic, self-serve time-to-pay arrangements, loans, welfare support, and other business support grants.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 15/04/2021 14:34:11 answering member 3991 label Biography information for Jesse Norman
tabling member	4786 label Biography information for Zarah Sultana

1307332

registered interest
date	12/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Capital Gains Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, pursuant to the Answer of 23 November 2020 to Question 119350 on Capital Gains Tax, when he plans to publish the Government's response to the Office for Tax Simplification's Capital Gains Tax Review.
tabling member constituency	Liverpool, Walton
tabling member printed	Dan Carden
uin	179421
answer	answer is ministerial correction date of answer 15/04/2021 answer text <p>Last year, the Chancellor commissioned the Office of Tax Simplification (OTS) to carry out a review of Capital Gains Tax (CGT).</p><p> </p><p>Given the wide scope of the review, the OTS will produce two reports.</p><p> </p><p>The first report, on the policy design and principles underpinning CGT, was published in November 2020.</p><p> </p><p>The second report, which will explore key technical and administrative issues, will be published later this year.</p><p>The Government will respond to these reports in due course.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 15/04/2021 14:36:48 answering member 3991 label Biography information for Jesse Norman
tabling member	4651 label Biography information for Dan Carden

1307521

registered interest
date	12/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Self-employment Income Support Scheme: Internet
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, when he plans to open the online claims service for the fourth Self-Employment Income Support Scheme grant to applicants.
tabling member constituency	Ceredigion
tabling member printed	Ben Lake
uin	179376
answer	answer is ministerial correction date of answer 15/04/2021 answer text I refer the Honourable Member to the answer given on 23 March 2021 to UIN 171650. answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 15/04/2021 14:43:29 answering member 3991 label Biography information for Jesse Norman
tabling member	4630 label Biography information for Ben Lake

1307789

registered interest
date	12/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Coronavirus Job Retention Scheme
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether his Department has taken steps to encourage employers to furlough employees who have been instructed to shield during the covid-19 outbreak rather than place those employees on Statutory Sick Pay.
tabling member constituency	Birkenhead
tabling member printed	Mick Whitley
uin	179563
answer	answer is ministerial correction date of answer 15/04/2021 answer text <p>The Coronavirus Job Retention Scheme (CJRS) has been available since the start of the pandemic, including for the duration of the Government’s most recent shielding advice, reintroduced from 4 January 2021. Shielding guidance is no longer in place, but Clinically Extremely Vulnerable (CEV) individuals can continue to be claimed for like everyone else, subject to the CJRS eligibility criteria.</p><p> </p><p>It is not for the Government to decide whether an individual firm should put its staff on furlough; that is a decision for the employer, in consultation with the employee. CEV individuals should talk to their employer to discuss and agree options in relation to work, such as working from home, or returning to the workplace in a different role if their previous position cannot be fulfilled in a Covid-secure manner.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 15/04/2021 14:39:50 answering member 3991 label Biography information for Jesse Norman
tabling member	4755 label Biography information for Mick Whitley

1308065

registered interest
date	12/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Capital Allowances: Impact Assessments
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether his Department has conducted a regional economic impact assessment by NUTS-1 region of the capital allowance super-deduction.
tabling member constituency	Ceredigion
tabling member printed	Ben Lake
uin	179377
answer	answer is ministerial correction date of answer 15/04/2021 answer text <p>Conducting a regional economic impact assessment by NUTS-1 region for the super-deduction is not feasible as the data available would be inadequate for such an assessment. HMRC’s corporation tax outturns data reflects the geographic locations where companies are registered; rather than where the assets on which capital allowances are claimed are located. In addition, the ONS does not collect regional breakdowns of business investment.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 15/04/2021 14:18:41 answering member 3991 label Biography information for Jesse Norman
tabling member	4630 label Biography information for Ben Lake

1308090

registered interest
date	12/04/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Taxation: USA
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 his US counterpart on a (a) Digital Tax and (b) minimum corporation tax.
tabling member constituency	Ceredigion
tabling member printed	Ben Lake
uin	179378
answer	answer is ministerial correction date of answer 15/04/2021 answer text <p>Securing a global solution to the tax challenges posed by digitisation remains a priority for the UK.</p><p> </p><p>The Chancellor has made supporting progress towards a two-pillar solution a priority of the UK’s G7 presidency.</p><p> </p><p>As such, he has been in regular discussion with his G7 counterparts on these issues, including with his US counterpart, with a view to supporting that aim.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 15/04/2021 14:45:26 answering member 3991 label Biography information for Jesse Norman
tabling member	4630 label Biography information for Ben Lake

1306400

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	Revenue and Customs: Disclosure of Information
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what provisions are in place for HMRC to (a) receive and (b) share tax return data with the Home Office for immigration enforcement purposes.
tabling member constituency	East Ham
tabling member printed	Stephen Timms
uin	175691
answer	answer is ministerial correction date of answer 13/04/2021 answer text <p>HMRC and the Home Office (HO) have a long-established relationship underpinned by a single Partnership Agreement. The Partnership Agreement sets out the framework under which HMRC and HO work together. Sitting under this Partnership Agreement are a number of Memorandums of Understanding (MoUs) and Data Usage Agreements (DUAs) regarding the sharing of data for immigration enforcement purposes.</p><p> </p><p>These documents are signed off by both departments and outline the approved legal gateway for the data share, the purpose of the data share, how the data will be used, what data is to be shared and how, data security obligations, and data retention policy.</p><p> </p><p>HMRC have extensive senior governance in place to assure that Data Sharing Agreements (DSAs) adhere to legal requirements and are proportionate in their requests. All DSAs are assessed under relevant legislation and are reviewed under a regular schedule. Secure data transfer infrastructure is in place for data exchange, and data is only permitted to be used for the agreed purpose.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 13/04/2021 14:36:52 answering member 3991 label Biography information for Jesse Norman
tabling member	163 label Biography information for Sir Stephen Timms