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1194604

registered interest
date	11/05/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Disguised Remuneration Loan Charge Review
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, with reference to page 4 of the Independent Loan Charge Review: report on the policy and its implementation which states that the law on loan arrangements became clear in 2010, for what reasons the Finance Act 2017 included legislation on those arrangements.
tabling member constituency	Wimbledon
tabling member printed	Stephen Hammond
uin	45077
answer	answer is ministerial correction date of answer 19/05/2020 answer text <p>Disguised remuneration (DR) schemes have been used since the 1990s.</p><p> </p><p>The Government announced targeted anti-avoidance legislation to tackle DR schemes in a written ministerial statement in 2010, and introduced it in 2011. This aimed to put beyond doubt that DR schemes are ineffective and to discourage their use.</p><p> </p><p>Despite the Government’s attempts to eliminate the use of these schemes it was clear by Budget 2016 that DR schemes continued to proliferate. That is why the Government announced a package of measures to ensure DR scheme users pay their fair share of tax. These measures, including the Loan Charge, strengthened existing rules and aimed to draw a line under the use of DR tax avoidance schemes. This was legislated for in the Finance (No.2) Act 2017.</p><p> </p><p>HMT officials work closely with colleagues on all tax policy, including on the Government’s response to the use of DR tax avoidance schemes and on the introduction of the Loan Charge in Finance (No.2) Act 2017.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 45079 question first answered 19/05/2020 10:32:08 answering member 3991 label Biography information for Jesse Norman
tabling member	1585 label Biography information for Stephen Hammond

1194605

registered interest
date	11/05/2020
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 HMRC has taken to hold to account (a) lawyers, (b) accountants and (c) other licensed professionals who provided advice on avoidance schemes covered by the 2019 Loan Charge provisions of the Finance Act 2017.
tabling member constituency	Wimbledon
tabling member printed	Stephen Hammond
uin	45078
answer	answer is ministerial correction date of answer 19/05/2020 answer text <p>HMRC vigorously pursue those who promote or enable tax avoidance schemes.</p><p> </p><p>HMRC recently published on GOV.UK a summary of the evidence they provided to Sir Amyas Morse’s Independent Review of the Loan Charge. This includes information on the measures introduced and action taken to tackle promoters and enablers of disguised remuneration and other tax avoidance schemes: <a href="https://www.gov.uk/government/publications/independent-loan-charge-review-summary-of-evidence/section-8-powers-to-tackle-tax-avoidance" target="_blank">https://www.gov.uk/government/publications/independent-loan-charge-review-summary-of-evidence/section-8-powers-to-tackle-tax-avoidance</a></p><p> </p><p>In addition, HMRC published a policy paper in March 2020 laying out their approach to tackling promoters of mass-marketed tax avoidance schemes, and those who facilitate the use of these schemes. This can be found at the link below: <a href="https://www.gov.uk/government/publications/tackling-promoters-of-mass-marketed-tax-avoidance-schemes/tackling-promoters-of-mass-marketed-tax-avoidance-schemes" target="_blank">https://www.gov.uk/government/publications/tackling-promoters-of-mass-marketed-tax-avoidance-schemes/tackling-promoters-of-mass-marketed-tax-avoidance-schemes</a></p><p> </p><p>The Government also announced at Budget 2020 two calls for evidence to assist with future initiatives; a forthcoming call for evidence on tackling future use of disguised remuneration, and a call for evidence on raising standards in the tax advice market: <a href="https://www.gov.uk/government/consultations/call-for-evidence-raising-standards-in-the-tax-advice-market" target="_blank">https://www.gov.uk/government/consultations/call-for-evidence-raising-standards-in-the-tax-advice-market</a>.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 19/05/2020 10:41:42 answering member 3991 label Biography information for Jesse Norman
tabling member	1585 label Biography information for Stephen Hammond

1193164

registered interest
date	05/05/2020
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, if he will provide specific guidance on the Coronavirus Job Retention Scheme for umbrella employers and employees; and whether employees of umbrella companies can be furloughed.
tabling member constituency	Wimbledon
tabling member printed	Stephen Hammond
uin	43613
answer	answer is ministerial correction date of answer 11/05/2020 answer text <p>The Coronavirus Job Retention Scheme is open to any employer providing they have: created and started a PAYE payroll scheme on or before 19 March 2020; enrolled for PAYE online; a UK bank account. Employers can claim for employees on any type of employment contract, providing they were employed on 19 March 2020 and were on the employer’s PAYE payroll on or before 19 March 2020. As well as employees, the grant can be claimed for other groups, such as agency workers employed by umbrella companies, where the workers are paid through PAYE. Full guidance can be found at <a href="https://www.gov.uk/guidance/claim-for-wage-costs-through-the-coronavirus-job-retention-scheme" target="_blank">www.gov.uk/guidance/claim-for-wage-costs-through-the-coronavirus-job-retention-scheme</a>.</p><p> </p><p>Those not eligible for this scheme may have access to other support Government is providing, including a package of temporary welfare measures and up to three-month mortgage payment holidays for those in difficulty with mortgage payments.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 43647 question first answered 11/05/2020 16:21:13 answering member 3991 label Biography information for Jesse Norman
tabling member	1585 label Biography information for Stephen Hammond

1192049

registered interest
date	01/05/2020
answering body	Department for Education
answering dept id	60
answering dept short name	Education
answering dept sort name	Education
hansard heading	Nurseries: Coronavirus
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Secretary of State for Education, what plans he has to support nursery schools which are experiencing a reduction in their dedicated schools grant money as a result of the covid-19 outbreak.
tabling member constituency	Wimbledon
tabling member printed	Stephen Hammond
uin	41937
answer	answer is ministerial correction date of answer 06/05/2020 answer text <p>The government has announced unprecedented support for businesses, including the early years sector, to protect against the impact of the coronavirus (COVID-19) pandemic.</p><p> </p><p>On 21 April the Department for Education announced that local authorities could use their Dedicated Schools Grant (DSG) for the free early education entitlement funding differently and redistribute it in exceptional cases. This is only as a last resort and should be in a focussed and targeted way in order to secure childcare for children of critical workers and for vulnerable children, where their usual arrangements are no longer possible<em>. </em>Guidance on using DSG funding during coronavirus (COVID-19) be found at:</p><p><a href="https://www.gov.uk/government/publications/use-of-free-early-education-entitlements-funding-during-the-coronavirus-outbreak/use-of-free-early-education-entitlements-funding-during-coronavirus-covid-19" target="_blank">https://www.gov.uk/government/publications/use-of-free-early-education-entitlements-funding-during-the-coronavirus-outbreak/use-of-free-early-education-entitlements-funding-during-coronavirus-covid-19</a>.</p><p>If a provider sees their early years DSG income reduced by their local authority in order to fund childcare places elsewhere, they may be able to increase the proportion of their salary bill eligible for Coronavirus Job Retention Scheme in the next furlough period.</p><p> </p><p>Guidance for the early years sector on the interaction between early years entitlements funding and the Coronavirus Job Retention Scheme at: <a href="https://www.gov.uk/government/publications/coronavirus-covid-19-financial-support-for-education-early-years-and-childrens-social-care/coronavirus-covid-19-financial-support-for-education-early-years-and-childrens-social-care#sector-specific-guidance" target="_blank">https://www.gov.uk/government/publications/coronavirus-covid-19-financial-support-for-education-early-years-and-childrens-social-care/coronavirus-covid-19-financial-support-for-education-early-years-and-childrens-social-care#sector-specific-guidance</a>.</p><p> </p><p> </p><p>Further guidance on the support available for early years providers is available at: <a href="https://www.gov.uk/government/publications/coronavirus-covid-19-early-years-and-childcare-closures" target="_blank">https://www.gov.uk/government/publications/coronavirus-covid-19-early-years-and-childcare-closures</a>.</p><p> </p> answering member constituency Chelmsford answering member printed Vicky Ford question first answered 06/05/2020 14:52:28 answering member 4674 label Biography information for Vicky Ford
tabling member	1585 label Biography information for Stephen Hammond

1192053

registered interest
date	01/05/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Retail, Hospitality and Leisure Grant Fund and Small Business Grants Fund
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 eligibility cut-off date for the (a) Small Business Grants Fund and (b) Retail, Hospitality and Leisure Grant Fund to 19 March 2020 to align with the cut-off date for the Coronavirus Job Retention Scheme.
tabling member constituency	Wimbledon
tabling member printed	Stephen Hammond
uin	41938
answer	answer is ministerial correction date of answer 06/05/2020 answer text The two business grants schemes were announced on 11 March and 17 March respectively. 11 March was chosen as the cut-off date to avoid creating an incentive for businesses to be created and registered simply for the purposes of being eligible for grants.<p> </p><p>In cases where it was factually clear to the Local Authority on 11 March 2020 that the rating list was inaccurate on that date, Local Authorities may withhold or award the grant based on eligibility had the list been accurate. This discretion is only intended to prevent clear errors. Any decisions made after 11 March should not affect eligibility.</p> answering member constituency Saffron Walden answering member printed Kemi Badenoch question first answered 06/05/2020 14:44:48 answering member 4597 label Biography information for Kemi Badenoch
tabling member	1585 label Biography information for Stephen Hammond

1192080

registered interest
date	01/05/2020
answering body	Department for Business, Energy and Industrial Strategy
answering dept id	201
answering dept short name	Business, Energy and Industrial Strategy
answering dept sort name	Business, Energy and Industrial Strategy
hansard heading	Business Rates
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Secretary of State for Business, Energy and Industrial Strategy, whether he has made an assessment of the potential merits of expanding the (a) Retail, Hospitality and Leisure Grant Fund and (b) Small Business Grants Fund so that businesses that pay business rates through their rent can directly benefit.
tabling member constituency	Wimbledon
tabling member printed	Stephen Hammond
uin	41939
answer	answer is ministerial correction date of answer 06/05/2020 answer text <p>Businesses are eligible for the Retail, Hospitality and Leisure Grant Fund if they are based in England with a property that has a rateable value of up to £51,000 and is wholly or mainly being used for the purposes of retail, hospitality and/or leisure. The Small Business Grant Fund is available to businesses with a property that on the 11 March 2020 were eligible for Small Business Rate Relief Scheme or Rural Rate Relief Scheme.</p><p> </p><p>The Government has announced an additional discretionary fund to support small businesses that fall outside the scope of the Retail, Hospitality and Leisure Grants Fund and the Small Business Grants Fund, including those in shared spaces who do not have their own business rates assessment, which have under 50 employees and have seen a significant drop of income due to Coronavirus restriction measures.</p> answering member constituency Sutton and Cheam answering member printed Paul Scully question first answered 06/05/2020 16:00:32 answering member 4414 label Biography information for Paul Scully
tabling member	1585 label Biography information for Stephen Hammond

1192245

registered interest
date	01/05/2020
answering body	Department for Business, Energy and Industrial Strategy
answering dept id	201
answering dept short name	Business, Energy and Industrial Strategy
answering dept sort name	Business, Energy and Industrial Strategy
hansard heading	Business Rates and Retail, Hospitality and Leisure Grant Fund
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Secretary of State for Business, Energy and Industrial Strategy, what plans he has to expand the (a) Retail, Hospitality and Leisure Grant Fund and (b) the business rate holiday to all businesses involved in the retail, hospitality and leisure supply chain during the covid-19 outbreak.
tabling member constituency	Wimbledon
tabling member printed	Stephen Hammond
uin	41940
answer	answer is ministerial correction date of answer 06/05/2020 answer text <p>Businesses are eligible for the Retail, Hospitality and Leisure Grant Fund and the business rate holiday scheme if they are based in England with a property that is wholly or mainly being used for the purposes of retail, hospitality and/or leisure.</p><p> </p><p>The Government has announced an additional discretionary fund to support small businesses that fall outside the scope of the Retail, Hospitality and Leisure Grants Fund and the Small Business Grants Fund, which have under 50 employees and have seen a significant drop of income due to Coronavirus restriction measures.</p><p> </p><p>The Government is also providing an unprecedented package of wider support available to SMEs. This includes business interruption loan schemes, job retention and self-employed income support schemes, as well as a bounce back loan scheme. The full details of all these measures have been published at: <a href="https://www.businesssupport.gov.uk/coronavirus-business-support/" target="_blank">https://www.businesssupport.gov.uk/coronavirus-business-support/</a>.</p> answering member constituency Sutton and Cheam answering member printed Paul Scully question first answered 06/05/2020 16:01:59 answering member 4414 label Biography information for Paul Scully
tabling member	1585 label Biography information for Stephen Hammond