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1184596

registered interest
date	12/03/2020
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 to ensure that the provisions of (a) amendment to the promoters of tax avoidance schemes and (b) schedule 16 to the Finance (No.2) Act 2017 are used to secure penalties for promoters of loan charge schemes.
tabling member constituency	Midlothian
tabling member printed	Owen Thompson
uin	28630
answer	answer is ministerial correction date of answer 20/03/2020 answer text <p>The Government and HMRC are determined to continue to tackle promoters of tax avoidance schemes. This includes using the Promoters of Tax Avoidance Schemes (POTAS) and Enablers penalty regimes to change behaviours of those promoting or enabling the sale and use of avoidance schemes.</p><p> </p><p>At the Budget, the Government announced that it will legislate in Finance Bill 2020‑21 to strengthen the Promoters of Tax Avoidance Schemes (POTAS) and the Enablers penalty regimes. This includes measures, which are designed to ensure that: HMRC are better able to issue stop notices to promoters of schemes that do not work; POTAS obligations are fulfilled by promoters including where they have tried to abuse corporate structures; and HMRC can obtain information about the enabling of abusive schemes as soon as they are identified.</p><p> </p><p>On 19 March HMRC published a new strategy for tackling promoters of tax avoidance schemes. This strategy outlines the range of policy, operational and communications interventions that are under way and being developed to drive those who promote tax avoidance schemes out of the market.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 20/03/2020 07:51:24 answering member 3991 label Biography information for Jesse Norman
tabling member	4482 label Biography information for Owen Thompson

1184597

registered interest
date	12/03/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Radio: VAT Exemptions
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what criteria his Department uses to classify a community radio station as a public interest body in relation to VAT exemption.
tabling member constituency	Midlothian
tabling member printed	Owen Thompson
uin	28631
answer	answer is ministerial correction date of answer 20/03/2020 answer text <p>A public interest body is a non-profit making body which has objects that are in the public domain and are of a political, religious, patriotic, philosophical, philanthropic or civic nature. Examples include: trade unions, professional associations and learned societies. Supplies from such bodies to their members are VAT exempt when no payment, other than a subscription fee, are payable for them providing that they are referable to the aims of the organisation.</p><p> </p><p>VAT is a broad-based tax on consumption, and the standard rate of 20 per cent applies to most goods and services. While there are exceptions to the standard rate, these are strictly limited by domestic law as well as by fiscal considerations.</p><p> </p><p>At present, there is no specific VAT exemption for the community radio sector or relief available for radio broadcasting more generally, and there are no plans to review this at this time.</p><p> </p><p>The Government recognises the social and cultural contribution that community radio stations make to the wider community. It therefore committed £430,448 to fund grants to help further the financial stability and future sustainability of community radio stations in 2019/20. Further information on the Community Radio Fund scheme and application process is available on the website of Ofcom.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 28632 question first answered 20/03/2020 07:43:58 answering member 3991 label Biography information for Jesse Norman
tabling member	4482 label Biography information for Owen Thompson

1184598

registered interest
date	12/03/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Radio: VAT Exemptions
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether a radio station registered as a private limited company by guarantee without the share capital classification of limited is entitled to VAT exemptions.
tabling member constituency	Midlothian
tabling member printed	Owen Thompson
uin	28632
answer	answer is ministerial correction date of answer 20/03/2020 answer text <p>A public interest body is a non-profit making body which has objects that are in the public domain and are of a political, religious, patriotic, philosophical, philanthropic or civic nature. Examples include: trade unions, professional associations and learned societies. Supplies from such bodies to their members are VAT exempt when no payment, other than a subscription fee, are payable for them providing that they are referable to the aims of the organisation.</p><p> </p><p>VAT is a broad-based tax on consumption, and the standard rate of 20 per cent applies to most goods and services. While there are exceptions to the standard rate, these are strictly limited by domestic law as well as by fiscal considerations.</p><p> </p><p>At present, there is no specific VAT exemption for the community radio sector or relief available for radio broadcasting more generally, and there are no plans to review this at this time.</p><p> </p><p>The Government recognises the social and cultural contribution that community radio stations make to the wider community. It therefore committed £430,448 to fund grants to help further the financial stability and future sustainability of community radio stations in 2019/20. Further information on the Community Radio Fund scheme and application process is available on the website of Ofcom.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 28631 question first answered 20/03/2020 07:43:59 answering member 3991 label Biography information for Jesse Norman
tabling member	4482 label Biography information for Owen Thompson

1184599

registered interest
date	12/03/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Civil Society: VAT Exemptions
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether VAT exemptions apply to funding allocated by charity trusts to community groups.
tabling member constituency	Midlothian
tabling member printed	Owen Thompson
uin	28633
answer	answer is ministerial correction date of answer 20/03/2020 answer text <p>There is no VAT due on the gift or donation of money that is freely given. VAT is due on funding given in return for goods or services received from a community group.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 20/03/2020 07:46:23 answering member 3991 label Biography information for Jesse Norman
tabling member	4482 label Biography information for Owen Thompson

1184600

registered interest
date	12/03/2020
answering body	Scotland Office
answering dept id	2
answering dept short name	Scotland
answering dept sort name	Scotland
hansard heading	Sovereignty: Scotland
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Secretary of State for Scotland, whether he plans to publish a response to the report entitled, Scotland’s Right to Choose: Putting Scotland’s Future in Scotland’s Hands, published by the Scottish Government on 19 December 2019.
tabling member constituency	Midlothian
tabling member printed	Owen Thompson
uin	28634
answer	answer is ministerial correction date of answer 19/03/2020 answer text <p>The Prime Minister wrote to the First Minister of Scotland on 14 January 2020 to confirm he cannot agree to any request for a transfer of power from the UK Parliament to the Scottish Parliament that would lead to further independence referendums. The letter, which is published on gov.uk, sets out that the Prime Minister carefully considered and noted the arguments for such a transfer of power and makes clear that the UK Government will continue to uphold the democratic decision of the Scottish people who voted decisively in 2014 to remain part of the United Kingdom. The UK Parliament has demonstrated its endorsement of the principles of the Claim of Right 1989 by legislating for the existence of the new Scottish Parliament and with significant deepening of devolution since then.</p> answering member constituency Dumfries and Galloway answering member printed Mr Alister Jack grouped question UIN 28635 28636 question first answered 19/03/2020 16:25:54 answering member 4619 label Biography information for Mr Alister Jack
tabling member	4482 label Biography information for Owen Thompson

1184601

registered interest
date	12/03/2020
answering body	Scotland Office
answering dept id	2
answering dept short name	Scotland
answering dept sort name	Scotland
hansard heading	Sovereignty: Scotland
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Secretary of State for Scotland, whether the exercise of Scottish self-determination expressed in the Claim of Right 1989 is contingent on the consent of the UK Government.
tabling member constituency	Midlothian
tabling member printed	Owen Thompson
uin	28635
answer	answer is ministerial correction date of answer 19/03/2020 answer text <p>The Prime Minister wrote to the First Minister of Scotland on 14 January 2020 to confirm he cannot agree to any request for a transfer of power from the UK Parliament to the Scottish Parliament that would lead to further independence referendums. The letter, which is published on gov.uk, sets out that the Prime Minister carefully considered and noted the arguments for such a transfer of power and makes clear that the UK Government will continue to uphold the democratic decision of the Scottish people who voted decisively in 2014 to remain part of the United Kingdom. The UK Parliament has demonstrated its endorsement of the principles of the Claim of Right 1989 by legislating for the existence of the new Scottish Parliament and with significant deepening of devolution since then.</p> answering member constituency Dumfries and Galloway answering member printed Mr Alister Jack grouped question UIN 28634 28636 question first answered 19/03/2020 16:25:54 answering member 4619 label Biography information for Mr Alister Jack
tabling member	4482 label Biography information for Owen Thompson

1184602

registered interest
date	12/03/2020
answering body	Scotland Office
answering dept id	2
answering dept short name	Scotland
answering dept sort name	Scotland
hansard heading	Sovereignty: Scotland
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Secretary of State for Scotland, what criteria the Government uses to inform decision-making on whether to enable a second independence referendum in Scotland.
tabling member constituency	Midlothian
tabling member printed	Owen Thompson
uin	28636
answer	answer is ministerial correction date of answer 19/03/2020 answer text <p>The Prime Minister wrote to the First Minister of Scotland on 14 January 2020 to confirm he cannot agree to any request for a transfer of power from the UK Parliament to the Scottish Parliament that would lead to further independence referendums. The letter, which is published on gov.uk, sets out that the Prime Minister carefully considered and noted the arguments for such a transfer of power and makes clear that the UK Government will continue to uphold the democratic decision of the Scottish people who voted decisively in 2014 to remain part of the United Kingdom. The UK Parliament has demonstrated its endorsement of the principles of the Claim of Right 1989 by legislating for the existence of the new Scottish Parliament and with significant deepening of devolution since then.</p> answering member constituency Dumfries and Galloway answering member printed Mr Alister Jack grouped question UIN 28634 28635 question first answered 19/03/2020 16:25:54 answering member 4619 label Biography information for Mr Alister Jack
tabling member	4482 label Biography information for Owen Thompson

1177731

registered interest
date	11/02/2020
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, how many promoters of loan charge schemes have been (a) charged and (b) fined in relation to their activities.
tabling member constituency	Midlothian
tabling member printed	Owen Thompson
uin	685
answer	answer is ministerial correction date of answer 19/02/2020 answer text <p>A key part of HM Revenue &amp; Customs’ (HMRC) strategy in tackling promoters of disguised remuneration and other tax avoidance schemes is to change their behaviour so that they stop this activity altogether.</p><p> </p><p>HMRC have a range of legislative powers to tackle promoters, under three main regimes: Disclosure of Tax Avoidance Schemes (DOTAS), Promoters of Tax Avoidance Schemes (POTAS), and the Enablers penalty. Penalties can be charged for various failures to comply with the requirements of these regimes. HMRC’s Counter-Avoidance directorate, created in 2013, is responsible for applying these penalties in cases of marketed tax avoidance.</p><p> </p><p>Fewer than five penalties have been charged under DOTAS by the Counter-Avoidance team since 2013. Before then a further 11 penalties were charged for more historic DOTAS failings.</p><p> </p><p>In addition, there are four litigation decisions received since 2017, all in relation to disguised remuneration (DR) avoidance arrangements, which confirmed HMRC’s view that the schemes are notifiable under the DOTAS regime. Penalty action is being considered in each case.</p><p> </p><p>No penalties have to date been issued under the POTAS or Enablers legislation. These regimes have had a positive impact in changing the behaviour of some promoters. As a result of HMRC’s concerted action under these regimes, a number of major promoters have now cooperated with HMRC and have either stopped selling schemes or ceased business altogether.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 19/02/2020 13:32:26 answering member 3991 label Biography information for Jesse Norman
tabling member	4482 label Biography information for Owen Thompson