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1459247

registered interest
date	21/04/2022
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Local Government Finance
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 reforming local authority revenue-raising powers in relation to (a) existing property and (b) future property developments.
tabling member constituency	Cynon Valley
tabling member printed	Beth Winter
uin	157520
answer	answer is ministerial correction date of answer 28/04/2022 answer text <p>As outlined in the Levelling Up White Paper, alongside the upcoming revaluation in April 2023 the UK Government will explore with the Combined Authorities further flexibilities to enable them to raise their own funding through the business rates system to fund local priorities, whilst also considering the impacts on business.</p><p> </p><p>Regarding council tax, the Government gives Local Authorities flexibility over how they set council tax bills, although a limit is set on how bills are increased by without a referendum, and does not plan to change this.</p><p> </p><p>Regarding property development, the government is exploring the introduction of a new ‘Infrastructure Levy’ to replace Section 106 planning obligations and the Community Infrastructure Levy and will be set in a way which captures at least as much value as the existing system. The proposed levy will be set and collected by a local authority to reflect local circumstances and to make sure that revenues go toward affordable housing and wider investments in infrastructure that those communities need.</p> answering member constituency Middlesbrough South and East Cleveland answering member printed Mr Simon Clarke question first answered 28/04/2022 09:18:36 answering member 4655 label Biography information for Sir Simon Clarke
tabling member	4809 label Biography information for Beth Winter

1459263

registered interest
date	21/04/2022
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Shipping: Minimum Wage
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many vessels the HMRC has assessed for compliance with the minimum wage; and what resources HMRC has allocated to undertaking those compliance assessments.
tabling member constituency	Sheffield, Heeley
tabling member printed	Louise Haigh
uin	157447
answer	answer is ministerial correction date of answer 27/04/2022 answer text <p>The Government is determined that everyone who is entitled to the National Minimum Wage (NMW) receives it.</p><p> </p><p>HMRC will not hesitate to take action to ensure that workers receive what they are legally entitled to and continue to crack down on employers who ignore the law. Since 2015, HMRC have secured over £115 million for more than 1.1 million workers.</p><p> </p><p>HMRC considers all complaints from workers. If anyone thinks they are not receiving at least the minimum wage, they can contact Acas, in confidence, on: 0300 123 1100, or report their employer online here: <a href="https://gbr01.safelinks.protection.outlook.com/?url=http%3A%2F%2Fwww.gov.uk%2Fminimum-wage-complaint&amp;data=05%7C01%7CBethany.Douce%40hmtreasury.gov.uk%7C76e1801db8ee4a434db008da283537e6%7Ced1644c505e049e6bc39fcf7ac51c18c%7C0%7C0%7C637866506274084929%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000%7C%7C%7C&amp;sdata=u4MQrBl9nnQuqvzamyWeyWnc9%2FdzuqLpl9Brg8B2EKs%3D&amp;reserved=0" target="_blank">www.gov.uk/minimum-wage-complaint</a>.</p><p> </p><p>HMRC do not just rely on complaints. They also undertake proactive enforcement activities, such as selecting cases for investigation based on their own risk modelling and undertaking outreach activities to help employers understand their obligations and making sure workers know their rights. Alongside this, they consider all intelligence and/or information shared with them.</p><p> </p><p>When HMRC investigates for potential NMW breaches, they look at the whole workforce for an employer. Between the 2015-16 financial year and the 2021-22 financial year, they carried out 18 investigations into employers working in the maritime sector.</p><p> </p><p>HMRC deploy resources to risk, flexing deployment to respond to complaints from workers and using their own detailed risk identification processes to assess and respond to the level of risk in a sector.</p><p> </p><p>On 1 October 2020, the Department for Business, Energy and Industrial Strategy changed the law so that seafarers, and other maritime persons, who work or ordinarily work in the UK or in UK territorial waters (generally 12 nautical miles from the seashore) are generally entitled to NMW. This is regardless of where the vessel is registered or whether the worker ordinarily resides in the UK.</p><p> </p><p>HMRC has worked with maritime worker representatives and employers to raise awareness of the new NMW legislation that came into force on 1 October 2020. HMRC have written to employers in the maritime sector, asking them to check that they are paying all their workers the correct minimum wage and pointing them to available guidance.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer grouped question UIN 157434 question first answered 27/04/2022 14:19:01 answering member 4517 label Biography information for Lucy Frazer
tabling member	4473 label Biography information for Louise Haigh

1459268

registered interest
date	21/04/2022
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Construction: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether the DIY Self-Build Scheme allows an applicant to claim all VAT relief that is available to building contractors.
tabling member constituency	Hastings and Rye
tabling member printed	Sally-Ann Hart
uin	157523
answer	answer is ministerial correction date of answer 26/04/2022 answer text <p>The DIY Self-Build Scheme ensures that private self-builders are put in a similar VAT position as individuals who benefit from VAT zero rating when buying properties from commercial developers. The scheme allows self-builders to reclaim VAT on eligible building materials and some related services. Full details can be found in the notes to the DIY claim form 431NB which is available here: <a href="https://www.gov.uk/government/publications/vat-refunds-for-diy-housebuilders-claim-form-for-new-houses-vat431nb" target="_blank">https://www.gov.uk/government/publications/vat-refunds-for-diy-housebuilders-claim-form-for-new-houses-vat431nb</a>.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 26/04/2022 15:40:21 answering member 4517 label Biography information for Lucy Frazer
tabling member	4842 label Biography information for Sally-Ann Hart

1459286

registered interest
date	21/04/2022
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Tourism: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether he has made an assessment of the potential merits of (a) raising the VAT threshold and (b) implementing a smoothing mechanism to reduce tax and administrative barriers to opening outside peak season for businesses in communities reliant on tourism.
tabling member constituency	St Ives
tabling member printed	Derek Thomas
uin	157483
answer	answer is ministerial correction date of answer 27/04/2022 answer text <p>The Government recognises that accounting for VAT can be a burden on small businesses. This is why we maintain the highest VAT registration threshold in the OECD, and when compared to EU Member States, at £85,000. This keeps the majority of UK businesses out of VAT altogether.</p><p> </p><p>Views on the VAT registration threshold are divided and the case for change has been regularly reviewed over the years. While some businesses have argued that a higher threshold would reduce administrative and financial burdens, others contend that a lower threshold would provide a fairer competitive environment.</p><p> </p><p>Whilst the Government keeps all taxes under review, we announced at Budget 2021 that the VAT threshold will be maintained at its current level of £85,000 until 31 March 2024.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer grouped question UIN 157484 question first answered 27/04/2022 13:52:05 answering member 4517 label Biography information for Lucy Frazer
tabling member	4532 label Biography information for Derek Thomas

1459287

registered interest
date	21/04/2022
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	VAT: Isles of Scilly
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will make an assessment of the potential merits of a pilot scheme to raise the VAT threshold for businesses on the Isles of Scilly, to assess the impact on businesses of having fewer barriers to a longer season.
tabling member constituency	St Ives
tabling member printed	Derek Thomas
uin	157484
answer	answer is ministerial correction date of answer 27/04/2022 answer text <p>The Government recognises that accounting for VAT can be a burden on small businesses. This is why we maintain the highest VAT registration threshold in the OECD, and when compared to EU Member States, at £85,000. This keeps the majority of UK businesses out of VAT altogether.</p><p> </p><p>Views on the VAT registration threshold are divided and the case for change has been regularly reviewed over the years. While some businesses have argued that a higher threshold would reduce administrative and financial burdens, others contend that a lower threshold would provide a fairer competitive environment.</p><p> </p><p>Whilst the Government keeps all taxes under review, we announced at Budget 2021 that the VAT threshold will be maintained at its current level of £85,000 until 31 March 2024.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer grouped question UIN 157483 question first answered 27/04/2022 13:52:05 answering member 4517 label Biography information for Lucy Frazer
tabling member	4532 label Biography information for Derek Thomas

1459295

registered interest
date	21/04/2022
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Heating: 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 including infrared heat panels in zero rating VAT policy in respect of energy saving measures.
tabling member constituency	Bosworth
tabling member printed	Dr Luke Evans
uin	157518
answer	answer is ministerial correction date of answer 27/04/2022 answer text <p>The Chancellor announced at Spring Statement 2022 that the VAT relief for the installation of energy saving materials (ESMs) will be expanded in Great Britain.</p><p> </p><p>From 1 April 2022, complex eligibility conditions to access the relief have been removed and wind and water turbines have been reinstated as qualifying materials. Qualifying installations will also now benefit from a VAT zero-rate until April 2027. Overall, this represents an additional £280 million of support for investment in ESMs over the next 5 years.</p><p> </p><p>This will support the uptake of products that are used to increase the energy efficiency and decarbonisation of residential accommodation. These improvements are key to reducing gas dependency and household bills and are also a vital part of the UK’s transition to Net Zero.</p><p> </p><p>While infrared heat panels were not added to the list of materials which qualify for the relief, the Government keeps all taxes under review and continues to welcome representations on how the tax system can be improved.</p><p> </p><p>The Government recognises the importance of ensuring that policy remains in step with the rapid pace of technological development in the ESMs market and the changing policy context since this particular relief was first introduced.</p><p> </p><p>That said, requests for further changes should be viewed in the context of over £50 billion of requests for relief from VAT received since the EU referendum. Such costs would have to be balanced by increased taxes elsewhere, increased borrowing, or reductions in Government spending.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 27/04/2022 14:20:39 answering member 4517 label Biography information for Lucy Frazer
tabling member	4781 label Biography information for Dr Luke Evans

1459315

registered interest
date	21/04/2022
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Freezing of Assets: Sanctions
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what the Government intends to do with frozen assets of sanctioned individuals.
tabling member constituency	Oxford West and Abingdon
tabling member printed	Layla Moran
uin	157493
answer	answer is ministerial correction date of answer 26/04/2022 answer text <p>The Office of Financial Sanctions Implementation (OFSI), part of HM Treasury, is the competent authority for financial sanctions in the UK and is responsible for monitoring asset freezes. When an asset freeze is imposed against an individual or entity, any funds or economic resources are to be frozen immediately by the person in possession or control of them. It Is prohibited to deal with the frozen funds or economic resources, belonging to or owned, held or controlled by a designated person, or to make funds or economic resources available, directly or indirectly to, or for the benefit of, a designated person.</p><p> </p><p>An asset freeze does not involve a change in ownership of the frozen funds or economic resources, nor are they confiscated or transferred to OFSI for safekeeping. Any release of frozen assets can only be accomplished legally with a licence from OFSI. The asset freeze will remain in place until the sanctions are lifted.</p> answering member constituency Salisbury answering member printed John Glen question first answered 26/04/2022 13:40:13 answering member 4051 label Biography information for John Glen
tabling member	4656 label Biography information for Layla Moran

1459318

registered interest
date	21/04/2022
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Freezing of Assets: Sanctions
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 is of maintaining frozen assets owned by individuals targeted under the Government’s Magnitsky sanctions regime.
tabling member constituency	Oxford West and Abingdon
tabling member printed	Layla Moran
uin	157494
answer	answer is ministerial correction date of answer 26/04/2022 answer text <p>The Office of Financial Sanctions Implementation (OFSI), part of HM Treasury, is the competent authority for financial sanctions in the UK and is responsible for monitoring asset freezes. When an asset freeze is imposed against an individual or entity, any funds or economic resources are to be frozen immediately by the person in possession or control of them. It Is prohibited to deal with the frozen funds or economic resources, belonging to or owned, held or controlled by a designated person, or to make funds or economic resources available, directly or indirectly to, or for the benefit of, a designated person.</p><p> </p><p>An asset freeze does not involve a change in ownership of the frozen funds or economic resources, nor are they confiscated or transferred to OFSI for safekeeping. Any release of frozen assets can only be accomplished legally with a licence from OFSI. The asset freeze will remain in place until the sanctions are lifted.</p><p> </p> answering member constituency Salisbury answering member printed John Glen question first answered 26/04/2022 13:36:11 answering member 4051 label Biography information for John Glen
tabling member	4656 label Biography information for Layla Moran

1459331

registered interest
date	21/04/2022
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Care Workers: Travel
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 fuel remuneration for social care workers is in line with actual fuel costs; and whether he has plans to provide support to those workers for increased travel to work costs.
tabling member constituency	York Central
tabling member printed	Rachael Maskell
uin	157426
answer	answer is ministerial correction date of answer 26/04/2022 answer text <p>Approved Mileage Allowance Payments (AMAPs) are used by employers to reimburse an employee’s expenses for business mileage in their private vehicle.</p><p> </p><p>The government sets AMAP rates to minimise administrative burdens. AMAPs aim to reflect running costs including fuel, servicing and depreciation. Depreciation is estimated to constitute the most significant proportion of the AMAPs.</p><p> </p><p>Employers are not required to use the AMAP rates. Instead, they can agree to reimburse the actual cost incurred, where individuals can provide evidence of the expenditure, without an Income Tax or National Insurance charge arising.</p><p> </p><p>The government also sets Advisory Fuel Rates (AFRs) and the Advisory Electric Rate (AER) which are used when an employer reimburses an employee for business travel in a company car, or when an employee reimburses an employer for the cost of fuel used for private travel. These rates are also advisory.</p><p> </p><p>The government keeps this policy under review.</p> answering member constituency Faversham and Mid Kent answering member printed Helen Whately question first answered 26/04/2022 15:16:14 answering member 4527 label Biography information for Helen Whately
tabling member	4471 label Biography information for Rachael Maskell

1459004

registered interest
date	20/04/2022
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Research: 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 statement on page 31 of the Spring Statement that the definition of R&D for tax reliefs will be expanded by clarifying that pure mathematics is a qualifying cost and that the Government will legislate so that expenditure on overseas R&D activities can still qualify, what assessment has been made of the financial implications of that matter; and what the rationale was for that decision.
tabling member constituency	Newcastle upon Tyne Central
tabling member printed	Chi Onwurah
uin	156449
answer	answer is ministerial correction date of answer 25/04/2022 answer text <p>The Government recognises that pure mathematics research underpins wider R&amp;D expenditure. It is therefore right that expenditure on mathematical research should be considered as qualifying expenditure for tax reliefs. This reform will support sectors where the UK has a comparative advantage such as AI, quantum computing, and robotics, while also supporting sectors such as manufacturing and design. The Government believes this reform will have negligible effects on the public finances.</p><p> </p><p>There has been a rise in claims for tax credits in recent years, but these have not doubled in the period between 2018-19 and 2019-20. In 2019-20, 82,950 companies submitted claims, of which 9,675 were for R&amp;D expenditure credit (RDEC) and 76,225 were for the small or medium-sized enterprise (SME) scheme. This compared to 71,760 claims in the previous year, of which 8,725 were for RDEC and 65,480 were for the SME scheme. Regional analysis into the location of where the R&amp;D takes place does not exist, as only the locations of companies’ registered offices are recorded.</p><p> </p><p>The Government is currently undertaking a review of R&amp;D tax reliefs, to ensure the UK remains a competitive location for cutting edge research, that the reliefs continue to be fit for purpose, and that taxpayer money is effectively targeted. The review is also considering reasons for why the cost of support for both schemes has increased substantially in recent years. As announced at Spring Statement 2022, the Government will consider further reforms ahead of the Autumn.</p><p> </p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer grouped question UIN 156450 question first answered 25/04/2022 16:47:30 answering member 4517 label Biography information for Lucy Frazer
tabling member	4124 label Biography information for Chi Onwurah