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1600218

registered interest
date	23/02/2023
answering body	Department for Transport
answering dept id	27
answering dept short name	Transport
answering dept sort name	Transport
hansard heading	Aviation: Disability
house id	1
legislature	25259 pref label House of Commons
question text	If he will take steps to provide the Civil Aviation Authority with additional powers to sanction (a) airlines and (b) other aviation industry stakeholders for failing to meet their obligations to disabled passengers.
tabling member constituency	Motherwell and Wishaw
tabling member printed	Marion Fellows
uin	903842
answer	answer is ministerial correction date of answer 02/03/2023 answer text <p>Air travel needs to be accessible and enjoyable for everyone. That is why the Department consulted last year on whether the Civil Aviation Authority should have additional administrative powers to enforce consumer laws, and on compensation in the event of wheelchairs being damaged on UK domestic flights. Ministers are reviewing responses and will set out next steps shortly.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 02/03/2023 11:43:27 answering member 3991 label Biography information for Jesse Norman
tabling member	4440 label Biography information for Marion Fellows

1300518

registered interest
date	09/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Hospitality Industry and Tourism: VAT
house id	1
legislature	25259 pref label House of Commons
question text	If his Department will make an assessment of the potential merits of making permanent the five per cent reduced rate of VAT for the tourism and hospitality sector.
tabling member constituency	Orkney and Shetland
tabling member printed	Mr Alistair Carmichael
uin	913203
answer	answer is ministerial correction date of answer 09/03/2021 answer text <p>The temporary reduced rate of VAT was introduced on 15 July to support the cash flow and viability of about 150,000 businesses and to protect over 2.4 million jobs in the hospitality and tourism sectors. As announced at Budget, this relief will now run until 31 March 2022, with a staggered return to the standard rate. Applying this relief permanently would come at a significant cost to the Exchequer, and that cost would have to be balanced by increased taxes elsewhere, or reductions in Government spending.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 09/03/2021 12:45:58 answering member 3991 label Biography information for Jesse Norman
tabling member	1442 label Biography information for Mr Alistair Carmichael

1312962

registered interest
date	11/05/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	UK Trade with EU: Customs
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor o the Exchequer, what assessment she has made of the potential effect on consumers of increases to custom charges on products sent between the EU and the UK.
tabling member constituency	South Leicestershire
tabling member printed	Alberto Costa
uin	313
answer	answer is ministerial correction date of answer 19/05/2021 answer text The UK-EU Trade and Cooperation Agreement seeks to reduce the costs for traders of customs processes introduced following the end of the transition period with the EU. It supports efficient customs arrangements and ensures that goods originating in the EU or UK are not subject to tariffs. For goods that do not meet requirements of the rules of origin, tariffs still apply. Products sent between the EU to the UK may also be liable for other charges such as excise duty and import VAT. The extent to which any of these charges and impacts feed through to consumer prices is based on a range of factors including individual business decisions. answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 19/05/2021 14:10:09 answering member 3991 label Biography information for Jesse Norman
tabling member	4439 label Biography information for Alberto Costa

1305319

registered interest
date	23/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Tax Evasion: Prosecutions
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many limited liability partnerships were the subject of a criminal prosecution by HMRC in each calendar year from (a) 2005 to (b) 2020; and in respect of how many total offences those prosecutions were so brought in each of those years.
tabling member constituency	Houghton and Sunderland South
tabling member printed	Bridget Phillipson
uin	174106
answer	answer is ministerial correction date of answer 13/04/2021 answer text <p>HMRC are able to provide data for questions 174103 and 174107. The earliest year for which data is available is 2011-12; data as far back as 2005 is not available. In relation to questions 174104, 174105 and 174106, HMRC are unable to provide information, as this level of data is not held centrally.</p><p> </p><p>The following table (Table 1) details those individuals subject to criminal prosecution by HMRC each year since records began in 2011/2012. In order to obtain the total prosecutions figures, convictions and acquittals are included.</p><p> </p><p> </p><p>HMRC do not hold a central count of the offences relating to individual prosecutions, and so HMRC have provided prosecution totals only for each respective year. Please note HMRC report on a financial year basis and as such they have provided the data in that format and not by calendar year.</p><p> </p><p>The reduced number of prosecutions is the result of HMRC increasingly focusing their criminal investigations on the most severe fraud, where a visible deterrent is needed or where other compliance approaches are likely to be ineffective; often this is at the top end of the highest-harm and most complex organised crime and serious frauds, where criminal interventions have the most impact.</p><p> </p><p>HMRC’s publicly stated policy is clear that they deal with serious fraud by using the most cost-effective civil interventions when appropriate. HMRC focus criminal investigations on those cases where the behaviour is very severe, where civil sanctions alone will not work and where a criminal prosecution will act as a strong deterrent to others. HMRC’s focus is on reaching the right outcome for the UK, rather than chasing arbitrary targets for arrests and prosecutions.</p><p> </p><p>It should also be noted that HMRC are not a prosecuting authority. HMRC prepare cases to the highest evidential standard and pass the case to the relevant prosecuting authority to make a decision on whether the case proceeds to court, or not.</p><p>Table 1:</p><p> </p><table><tbody><tr><td><p>Prosecutions</p></td><td><p> </p></td><td><p> </p></td><td><p> </p></td><td><p> </p></td><td><p> </p></td><td><p> </p></td><td><p> </p></td><td><p> </p></td><td><p> </p></td></tr><tr><td><p>Financial Year</p></td><td><p>2011/12</p></td><td><p>2012/13</p></td><td><p>2013/14</p></td><td><p>2014/15</p></td><td><p>2015/16</p></td><td><p>2016/17</p></td><td><p>2017/18</p></td><td><p>2018/19</p></td><td><p>2019/20</p></td></tr><tr><td><p>Total</p></td><td><p>449</p></td><td><p>576</p></td><td><p>761</p></td><td><p>709</p></td><td><p>880</p></td><td><p>887</p></td><td><p>917</p></td><td><p>749</p></td><td><p>691</p></td></tr></tbody></table><p> </p><p> </p><p>HMRC are unable to provide data in relation to questions 174104, 174105 and 174106 as they only hold prosecution details at individual level. The level of data requested would be held by the various case teams on a case by case basis, but HMRC do not hold this centrally.</p><p> </p><p>The following table (Table 2) details the number of individuals charged with Tax Evasion by HMRC each year since their records began in 2011/2012. The figures include all regimes excluding Drugs, International Trade, Miscellaneous : Obstruction, Money Laundering/Money Laundering Regulations (ML/MLR), Other, Other Prohibitions &amp; Restrictions (OPR) and Proceeds of Crime Act (POCA) (or name variances thereof). Please note HMRC report on a financial year basis and as such they have provided the data in that format and not by calendar year.</p><p> </p><p>However, as there will be cases recorded under those regimes which form part of HMRC’s work to tackle tax evasion, HMRC are currently reviewing how they define and report on Tax Evasion, so HMRC have also provided the total number of charging decisions over the same period, to show the full picture.</p><p> </p><p>Table 2:</p><table><tbody><tr><td colspan="3"><p><strong>Positive Charging Decisions</strong></p></td></tr><tr><td><p> </p></td><td><p> </p></td><td><p> </p></td></tr><tr><td><p><strong>Year</strong></p></td><td><p><strong>Total</strong></p></td><td><p><strong>Tax Evasion</strong></p></td></tr><tr><td><p>2011/12</p></td><td><p>545</p></td><td><p>501</p></td></tr><tr><td><p>2012/13</p></td><td><p>770</p></td><td><p>739</p></td></tr><tr><td><p>2013/14</p></td><td><p>915</p></td><td><p>880</p></td></tr><tr><td><p>2014/15</p></td><td><p>1288</p></td><td><p>1254</p></td></tr><tr><td><p>2015/16</p></td><td><p>1135</p></td><td><p>1066</p></td></tr><tr><td><p>2016/17</p></td><td><p>1097</p></td><td><p>1067</p></td></tr><tr><td><p>2017/18</p></td><td><p>999</p></td><td><p>914</p></td></tr><tr><td><p>2018/19</p></td><td><p>831</p></td><td><p>757</p></td></tr><tr><td><p>2019/20</p></td><td><p>573</p></td><td><p>548</p></td></tr></tbody></table> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 174103 174104 174105 174107 question first answered 13/04/2021 15:02:40 answering member 3991 label Biography information for Jesse Norman
tabling member	4046 label Biography information for Bridget Phillipson

1354361

registered interest
date	09/09/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Trader Support Service
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, (a) how many businesses have signed up to the Trader Support Service and (b) and what the cost to the public purse has been of operating that service since that service was launched.
tabling member constituency	Upper Bann
tabling member printed	Carla Lockhart
uin	45951
answer	answer is ministerial correction date of answer 16/09/2021 answer text <p>The Trader Support Service (TSS) currently has 41,446 Traders registered to use the service. The total spend on the Trader Support Service, since the service was launched to August 2021, is £164 million (including VAT).</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 16/09/2021 13:59:27 answering member 3991 label Biography information for Jesse Norman
tabling member	4857 label Biography information for Carla Lockhart

1313036

registered interest
date	11/05/2021
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, for what reason HMRC did not reject tax returns where loan charge schemes were listed in the most recent period for which data is available.
tabling member constituency	South Northamptonshire
tabling member printed	Andrea Leadsom
uin	229
answer	answer is ministerial correction date of answer 17/05/2021 answer text <p>HMRC cannot reject Self-Assessment tax returns on the basis of information contained within the returns, including information relating to the Loan Charge or disguised remuneration schemes. Self-Assessment is a process now, check later regime. A Self-Assessment tax return would only be rejected if it fails to satisfy the filing requirements to constitute a statutory return. The Self-Assessment regime also gives HMRC the powers to open an enquiry into a return up to the end of a period of 12 months if the return was filed on or before the statutory filing date.</p><p> </p><p>HMRC have also recently provided guidance on GOV.UK for taxpayers following the outcome of the independent Loan Charge Review which includes information for those taxpayers who have filed or are yet to file their 2018-19 Self-Assessment tax return: <a href="https://www.gov.uk/government/publications/disguised-remuneration-independent-loan-charge-review/guidance" target="_blank">https://www.gov.uk/government/publications/disguised-remuneration-independent-loan-charge-review/guidance</a>.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 17/05/2021 12:09:51 answering member 3991 label Biography information for Jesse Norman
tabling member	4117 label Biography information for Andrea Leadsom

1343133

registered interest
date	01/07/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Coronavirus: Screening
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, for what reason VAT is payable on PCR tests; and if he will make a statement.
tabling member constituency	Warrington North
tabling member printed	Charlotte Nichols
uin	25972
answer	answer is ministerial correction date of answer 09/07/2021 answer text <p>VAT is a broad-based tax on consumption and the standard rate of 20 per cent normally applies to most goods and services, including PCR tests. Medical testing, where it is administered by registered health professionals, is exempt from VAT. The Government also continues to offer free COVID-19 testing for those with COVID-19 symptoms.</p><p> </p><p>Testing individuals after they arrive in the UK is an important tool to help the Government protect the public from the risk posed by imported cases of COVID-19 and to identify variants of concern. The Government recognises that the cost of PCR tests can be high, which is why it is working with the travel industry and private testing providers to see how costs can be reduced while ensuring that travel remains as safe as possible.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 09/07/2021 12:44:22 answering member 3991 label Biography information for Jesse Norman
tabling member	4799 label Biography information for Charlotte Nichols

1331496

registered interest
date	09/06/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Corporation Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, for what reason he agreed to a global corporation tax rate of 15 per cent rather than 21 per cent as first proposed.
tabling member constituency	Warrington North
tabling member printed	Charlotte Nichols
uin	13238
answer	answer is ministerial correction date of answer 18/06/2021 answer text <p>The Government is delighted that the G7 has come together to back the proposals developed by the OECD to reform the international tax framework.</p><p>Reaching final agreement on a two-pillar solution, which reallocates taxing rights and introduces a global minimum tax, would be a major multilateral achievement that introduces stability into the international tax landscape.</p><p>The Government recognises that there is more to do to reach final agreement with the G20 and 139 members of the OECD Inclusive Framework. Compromise will be necessary to reach that final agreement, including on the level of the global minimum tax rate; a key issue which will need to take into account the position of the wide array of views across the members of the Inclusive Framework. With that consideration in mind a common G7 position has been agreed that could represent a consensus position for the G20 and Inclusive Framework.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 18/06/2021 11:02:30 answering member 3991 label Biography information for Jesse Norman
tabling member	4799 label Biography information for Charlotte Nichols

1293269

registered interest
date	01/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Revenue and Customs: Public Appointments
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, for what reason he has nominated the Chief Executive of HM Revenue and Customs as the expert adviser to the Independent Inquiry on the Loan Charge.
tabling member constituency	Bermondsey and Old Southwark
tabling member printed	Neil Coyle
uin	160682
answer	answer is ministerial correction date of answer 09/03/2021 answer text <p>In September 2019, the Chancellor at the time commissioned Sir Amyas Morse to lead an independent review of the loan charge policy. Sir Amyas Morse had full control over the management of the review and maintained complete discretion over the advisers appointed and the stakeholders with whom he engaged. The Chief Executive of HM Revenue &amp; Customs was not nominated or appointed as an adviser to the Review, in any capacity.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 09/03/2021 14:18:51 answering member 3991 label Biography information for Jesse Norman
tabling member	4368 label Biography information for Neil Coyle

1337812

registered interest
date	17/06/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Coronavirus Job Retention Scheme: Quarantine
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, for what reason his Department did not widely publicise that the Coronavirus Job Retention Scheme could be used by employees who were self-isolating due to covid-19.
tabling member constituency	Wallasey
tabling member printed	Dame Angela Eagle
uin	17690
answer	answer is ministerial correction date of answer 22/06/2021 answer text <p>It has always been clear that the Coronavirus Job Retention Scheme is designed to protect jobs. HMRC guidance has been clear from the start that the scheme is not intended for short term absences from work due to sickness, and self-isolation should not be a consideration for employers when deciding if they should furlough an employee. The Government has specific, separate support in place for those self-isolating and has always been clear that businesses should support staff who are self isolating to work at home where possible.</p><p> </p><p>An extensive support package is in place for those self-isolating due to coronavirus including help for those on low incomes through the Test and Trace Support Payment scheme, where eligible individuals unable to work from home can receive a £500 one off payment, as well as Statutory Sick Pay being payable from Day 1. If an employer wants to furlough an employee for business reasons and they are currently off sick, then they are eligible to do so as with other employees. This has been set out in guidance since April last year.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 17687 17827 question first answered 22/06/2021 10:13:22 answering member 3991 label Biography information for Jesse Norman
tabling member	491 label Biography information for Dame Angela Eagle