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1256568

registered interest
date	30/11/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Capital Gains Tax: Tax Allowances
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether he plans to review the recent reduction of Private Residence Relief to take into account (a) regional variations in the length of time it can take to sell a residence and (b) the complexity of divorce and separation in respect of selling a residence.
tabling member constituency	North Ayrshire and Arran
tabling member printed	Patricia Gibson
uin	122769
answer	answer is ministerial correction date of answer 03/12/2020 answer text <p>Within the Capital Gains Tax (CGT) system, private residence relief (PRR) exempts from CGT the gain a person may make when they sell a residential property that they have lived in as their main home.</p><p> </p><p>In April, changes were made to reduce the final period exemption, in which a previous main residence always qualifies for CGT PRR, from 18 months to 9 months. The final period exemption is an ancillary relief intended to allow individuals who own another residence time to sell their property after they are no longer using their old main residence. This change was to target the relief better at owner occupiers and reduce the instances where people can accrue relief on two properties simultaneously.</p><p> </p><p>The Government has no plans to change the length of the CGT Private Residence Relief (PRR) final period exemption.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 03/12/2020 14:49:41 answering member 3991 label Biography information for Jesse Norman
tabling member	4435 label Biography information for Patricia Gibson

1256603

registered interest
date	30/11/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Capital Gains Tax: Tax Allowances
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what plans he has to review the recent reduction of Private Residence Relief to take into account the effect of the covid-19 outbreak on (a) home viewings and sales and (b) the time taken for the conveyancing process.
tabling member constituency	North Ayrshire and Arran
tabling member printed	Patricia Gibson
uin	122770
answer	answer is ministerial correction date of answer 03/12/2020 answer text <p>Within the Capital Gains Tax (CGT) system, private residence relief (PRR) exempts from CGT the gain a person may make when they sell a residential property that they have lived in as their main home.</p><p> </p><p>In April, changes were made to reduce the final period exemption, in which a previous main residence always qualifies for CGT PRR, from 18 months to 9 months. This change was to better target the relief at owner occupiers and reduce the instances where people can accrue relief on two properties simultaneously.</p><p> </p><p>The Government has no plans to change the length of the CGT Private Residence Relief (PRR) final period exemption.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 03/12/2020 14:47:53 answering member 3991 label Biography information for Jesse Norman
tabling member	4435 label Biography information for Patricia Gibson

1256614

registered interest
date	30/11/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Personal Care Services: VAT
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 the VAT reduction offered to hospitality services until March 2021 to (a) hairdressers, (b) beauty services and (c) other close contact services.
tabling member constituency	Glasgow North
tabling member printed	Patrick Grady
uin	122764
answer	answer is ministerial correction date of answer 08/12/2020 answer text <p>The temporary reduced rate of VAT was introduced on 15 July in order to support the cash flow and viability of over 150,000 businesses and protect 2.4 million jobs in the hospitality and tourism sectors, and will run until 31 March 2021. This relief comes at a significant cost to the Exchequer, and there are currently no plans to extend the scope to include other sectors.</p><p> </p><p>The Government has announced a significant package of support to help businesses through the winter months, which includes an extension of the Coronavirus Job Retention Scheme, an extension of the Self-Employment Income Support Scheme grant, and an extension of the application window for the Government-backed loan schemes.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 08/12/2020 12:12:38 answering member 3991 label Biography information for Jesse Norman
tabling member	4432 label Biography information for Patrick Grady

1256615

registered interest
date	30/11/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Sports: VAT
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 allowing non-profit sports organisations (a) that are and (b) that are not VAT registered to claim back VAT during the covid-19 outbreak.
tabling member constituency	Solihull
tabling member printed	Julian Knight
uin	122743
answer	answer is ministerial correction date of answer 08/12/2020 answer text <p>Under the current VAT rules, bodies, including non-profit organisations, that have a turnover in excess of £85,000 must register for VAT. However, bodies that are below the VAT registration threshold may register for VAT voluntarily.</p><p> </p><p>Bodies that are VAT registered are required to charge VAT on their taxable business activity and are also able to recover any VAT on costs that they incur in the course of that taxable business activity.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 08/12/2020 11:59:18 answering member 3991 label Biography information for Jesse Norman
tabling member	4410 label Biography information for Julian Knight

1256621

registered interest
date	30/11/2020
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 on the mis-selling of schemes now subject to the Loan Charge.
tabling member constituency	Chipping Barnet
tabling member printed	Theresa Villiers
uin	122616
answer	answer is ministerial correction date of answer 08/12/2020 answer text <p>While the Government sympathises with anyone who believes they were misled into using a disguised remuneration (DR) scheme, it is an individual’s responsibility to ensure the accuracy of their tax return and to understand the consequences of their decisions.</p><p> </p><p>The Government and HMRC are determined to continue to tackle promoters of tax avoidance schemes. This includes challenging those who promote disguised remuneration loan schemes.</p><p> </p><p>In March 2020, HMRC published their strategy for tackling promoters of tax avoidance schemes. The strategy sets out HMRC’s work to date and outlines how HMRC will continue to take robust actions against promoters of tax avoidance.</p><p> </p><p>Last month HMRC launched the ‘Tax avoidance: don’t get caught out’ communications campaign. The campaign is targeted at contractors and encourages them to stop and take time to check what they are signing up for, challenge what they have been told by those selling the scheme, and protect themselves and public services by reporting schemes to HMRC.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 08/12/2020 12:10:49 answering member 3991 label Biography information for Jesse Norman
tabling member	1500 label Biography information for Theresa Villiers

1256637

registered interest
date	30/11/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Sunscreens: VAT
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 reclassifying sunscreen products as essential healthcare items for VAT purposes.
tabling member constituency	Coventry South
tabling member printed	Zarah Sultana
uin	122902
answer	answer is ministerial correction date of answer 08/12/2020 answer text <p>Under the current VAT rules, sun protection products are subject to the standard rate of VAT. High-factor sunscreen is on the NHS prescription list for certain conditions and is provided VAT free when dispensed by a pharmacist.</p><p> </p><p>Expanding the scope of the current VAT relief would come at a considerable cost to the Exchequer. Therefore, while all taxes are kept under review, there are currently no plans to reduce VAT on sunscreen products.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 08/12/2020 12:08:55 answering member 3991 label Biography information for Jesse Norman
tabling member	4786 label Biography information for Zarah Sultana

1256661

registered interest
date	30/11/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Coronavirus Job Retention Scheme: West Sussex
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what recent estimate he has made of the (a) number and (b) total value of grants provided through the Coronavirus Job Retention Scheme to employees in (i) West Sussex and (ii) Arundel and South Downs constituency since the introduction of that scheme.
tabling member constituency	Arundel and South Downs
tabling member printed	Andrew Griffith
uin	122931
answer	answer is ministerial correction date of answer 08/12/2020 answer text <p>HMRC have published statistics on the Coronavirus Job Retention Scheme (CJRS). The statistics can be found here:</p><p><a href="https://www.gov.uk/government/collections/hmrc-coronavirus-covid-19-statistics" target="_blank">https://www.gov.uk/government/collections/hmrc-coronavirus-covid-19-statistics</a>.</p><p> </p><p>For the period July to October 2020, the CJRS was closed to claims for employments not already furloughed and supported by the scheme except in certain exceptional circumstances. The total number of employments supported by the scheme up to that point was published in August and can be found on GOV.UK at the link provided below. The total number of employments at any time between March and June in West Sussex is 133,000. The equivalent figure for Arundel and South Downs constituency is 14,100. These figures are based on each employee’s residential address.</p><p> </p><p>These statistics can be found here in full: <a href="https://www.gov.uk/government/statistics/coronavirus-job-retention-scheme-statistics-august-2020" target="_blank">https://www.gov.uk/government/statistics/coronavirus-job-retention-scheme-statistics-august-2020</a></p><p> </p><p>The value of claims split by Local Authority and Parliamentary Constituency is not available. The Coronavirus Job Retention Scheme provides funds to PAYE schemes to support employers to pay a proportion of the wages of furloughed staff. The registered address for PAYE schemes can be in a different area to that where their employees live and work. In addition, for PAYE schemes claiming for between 1 and 99 employments there was no requirement to specify the amount claimed for each employment. As a consequence it is not possible to provide reliable figures for the monetary value of the support provided by geographical area.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 08/12/2020 12:14:16 answering member 3991 label Biography information for Jesse Norman
tabling member	4874 label Biography information for Andrew Griffith

1256687

registered interest
date	30/11/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Revenue and Customs: Correspondence
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will take steps to ensure that HM Revenue and Customs replies to the letter from the hon. Member for West Lancashire, dated 14 September 2020, on a constituent's tax issue, ref za53685.
tabling member constituency	West Lancashire
tabling member printed	Rosie Cooper
uin	122642
answer	answer is ministerial correction date of answer 08/12/2020 answer text <p>HMRC apologise for the delay in dealing with this case. They telephoned the constituency office of the Honourable Member on 2 December in order to resolve her constituent’s issue and have confirmed the position by email with her.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 08/12/2020 12:16:03 answering member 3991 label Biography information for Jesse Norman
tabling member	1538 label Biography information for Rosie Cooper

1256719

registered interest
date	30/11/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Wholesale Trade: Liverpool City Region
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 financial effect of the restrictions on hospitality businesses in the covid-19 tier system on the wholesale sector in (a) St Helens North constituency and (b) Liverpool City Region during the covid-19 outbreak.
tabling member constituency	St Helens North
tabling member printed	Conor McGinn
uin	122791
answer	answer is ministerial correction date of answer 03/12/2020 answer text <p>The Government has provided unprecedented levels of support for workers and businesses to protect, as much as possible, against the current economic emergency. Food and drink wholesalers have been eligible for a number of these support schemes, with the most relevant likely to include:</p><p> </p><ul><li>The Coronavirus Job Retention Scheme to help keep millions of people in employment;</li><li>£10,000 cash grants for all business properties in receipt of Small Business Rates Relief and Rural Rates Relief;</li><li>The Bounce Back Loan Scheme for small businesses to borrow between £2,000 and £50,000, with no interest payments or fees for the first 12 months.</li></ul><p> </p><p>Food and drink wholesalers have also benefited from the Eat Out to Help Out Scheme which provided over 100 million half price meals during August and helped to protect the livelihoods of the 1.8 million people working in the hospitality sector.</p> answering member constituency North East Cambridgeshire answering member printed Steve Barclay question first answered 03/12/2020 14:53:56 answering member 4095 label Biography information for Steve Barclay
tabling member	4458 label Biography information for Conor McGinn

1256735

registered interest
date	30/11/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Renewable Energy: Coronavirus
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what the cost to the public purse has been in (a) grants and (b) payments to (i) developers and (ii) contractors in the renewable energy industry in response to the effects of the covid-19 pandemic on (A) revenue streams, (B) capital investment and (C) employment costs.
tabling member constituency	Brighton, Kemptown
tabling member printed	Lloyd Russell-Moyle
uin	122847
answer	answer is ministerial correction date of answer 03/12/2020 answer text <p>There has been no sector-wide support offered by Government through grants or payments to the renewable energy industry in response to the effects of the COVID-19 pandemic.</p><p>However, many companies within the renewable energy industry have been eligible to access the various UK-wide support schemes introduced to protect the economy, including the Coronavirus Job Retention Scheme and the Coronavirus Business Interruption Loans Scheme.</p><p>The Government also continues to support the deployment of large-scale renewable energy through the Contracts for Difference scheme.</p> answering member constituency Saffron Walden answering member printed Kemi Badenoch question first answered 03/12/2020 15:53:46 answering member 4597 label Biography information for Kemi Badenoch
tabling member	4615 label Biography information for Lloyd Russell-Moyle