Funding for businesses affected by the COVID-19 pandemic that have not otherwise been eligible for existing reliefs will be available once the legislation relating to material change in circumstance provisions has passed and Local Authorities (LAs) have established their own local relief schemes. The Government will support LAs to do this as quickly as possible, including through new burdens funding.<\/p>
Formal guidance will follow in due course, setting out the specific considerations that Local Authorities (LAs) should have regard for when providing relief. Relief will be for LAs to award on a discretionary basis.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2021-09-06", "_datatype" : "dateTime"} , "groupedQuestionUIN" : {"_value" : "36516"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-09-06T15:27:00.713Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-07-21", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Business Rates: Tax Allowances"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, what guidance he plans to make to billing authorities on which businesses are eligible for support from the £1.5 billion business rate relief fund as announced on 25 March 2021.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/188", "label" : {"_value" : "Biography information for Ed Davey"} } , "tablingMemberConstituency" : {"_value" : "Kingston and Surbiton"} , "tablingMemberPrinted" : [{"_value" : "Ed Davey"} ], "uin" : "37351"} , {"_about" : "http://data.parliament.uk/resources/1348643", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1348643/answer", "answerText" : {"_value" : "
The Government announced on 25 March that it intended to legislate so that market-wide economic changes to property values should be considered at general rates revaluations, and therefore would rule out COVID-19 related material change of circumstance (MCC) claims that could lead to appeals.<\/p>
<\/p>
At that point, around 170,000 business rates assessments had claims made for MCCs (in England). Some businesses made multiple claims on the same property and this figure excludes those. No claims have progressed to formal appeal as yet (the claims are at the initial Check or Challenge stage of the process).<\/p>
No cases have yet been settled by the Valuation Office Agency (VOA) and the value of any rating assessment reductions would depend on the facts of each individual property, and the value of any business rates bill reduction on any reliefs to which the ratepayer may be entitled.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2021-09-06", "_datatype" : "dateTime"} , "groupedQuestionUIN" : {"_value" : "36515"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-09-06T15:24:53.917Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-07-20", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Business Rates: Coronavirus"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, what estimate he has made of the number of business which applied made business rate appeals under material changes of circumstances due to the covid-19 outbreak in 2020-21.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/188", "label" : {"_value" : "Biography information for Ed Davey"} } , "tablingMemberConstituency" : {"_value" : "Kingston and Surbiton"} , "tablingMemberPrinted" : [{"_value" : "Ed Davey"} ], "uin" : "36514"} , {"_about" : "http://data.parliament.uk/resources/1348644", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1348644/answer", "answerText" : {"_value" : "
The Government announced on 25 March that it intended to legislate so that market-wide economic changes to property values should be considered at general rates revaluations, and therefore would rule out COVID-19 related material change of circumstance (MCC) claims that could lead to appeals.<\/p>
<\/p>
At that point, around 170,000 business rates assessments had claims made for MCCs (in England). Some businesses made multiple claims on the same property and this figure excludes those. No claims have progressed to formal appeal as yet (the claims are at the initial Check or Challenge stage of the process).<\/p>
No cases have yet been settled by the Valuation Office Agency (VOA) and the value of any rating assessment reductions would depend on the facts of each individual property, and the value of any business rates bill reduction on any reliefs to which the ratepayer may be entitled.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2021-09-06", "_datatype" : "dateTime"} , "groupedQuestionUIN" : {"_value" : "36514"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-09-06T15:24:53.957Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-07-20", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Business Rates: Coronavirus"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, what estimate he has made of the potential value of unresolved business rate appeals that have been made on the grounds of material changes of circumstance due to the covid-19 outbreak for 2020-21.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/188", "label" : {"_value" : "Biography information for Ed Davey"} } , "tablingMemberConstituency" : {"_value" : "Kingston and Surbiton"} , "tablingMemberPrinted" : [{"_value" : "Ed Davey"} ], "uin" : "36515"} , {"_about" : "http://data.parliament.uk/resources/1348646", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1348646/answer", "answerText" : {"_value" : "
Funding for businesses affected by the COVID-19 pandemic that have not otherwise been eligible for existing reliefs will be available once the legislation relating to material change in circumstance provisions has passed and Local Authorities (LAs) have established their own local relief schemes. The Government will support LAs to do this as quickly as possible, including through new burdens funding.<\/p>
Formal guidance will follow in due course, setting out the specific considerations that Local Authorities (LAs) should have regard for when providing relief. Relief will be for LAs to award on a discretionary basis.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2021-09-06", "_datatype" : "dateTime"} , "groupedQuestionUIN" : {"_value" : "37351"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-09-06T15:27:00.667Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-07-20", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Business Rates: Tax Allowances"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, when the £1.5 billion business rate relief fund, announced on the 25th March 2021, will be distributed to businesses.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/188", "label" : {"_value" : "Biography information for Ed Davey"} } , "tablingMemberConstituency" : {"_value" : "Kingston and Surbiton"} , "tablingMemberPrinted" : [{"_value" : "Ed Davey"} ], "uin" : "36516"} , {"_about" : "http://data.parliament.uk/resources/1314097", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1314097/answer", "answerText" : {"_value" : "
At the Budget on 3 March, the Government announced the details of two further rounds of the Self-Employment Income Support Scheme (SEISS). Alongside this, the Government announced that HMRC will now use 2019-20 tax returns to determine the eligibility and award for the SEISS, provided these returns were submitted by 2 March.<\/p>
<\/p>
This means that hundreds of thousands of people, many of whom became self-employed in 2019-20, may now be able to claim the fourth and fifth grants.<\/p>
<\/p>
The Government has already given self-employed people more than a month after the statutory deadline to submit their returns. HMRC waived late filing penalties until 28 February. Self-employed individuals who did not file by 31 January will, where possible, have received a notification from HMRC that their return was late.<\/p>
<\/p>
Allowing returns submitted after the terms and criteria of the SEISS grants were announced on 3 March would have created a significant incentive for fraud. The Government has a duty to protect the tax system from the small minority who would seek to exploit it. The 2 March cut-off point balances access for the vast majority of eligible self-employed individuals, with the Government\u2019s duty to protect the taxpayer against fraud.<\/p>
<\/p>
The SEISS continues to be just one element of a substantial package of support to the self-employed. The Government has also provided a wide range of loan schemes, business grants, business rates relief, tax cuts, mortgage holidays, increased welfare support, and the Kickstart and Restart schemes.<\/p>
<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2021-05-17", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-05-17T12:08:17.293Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-05-12", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Self-employment Income Support Scheme"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, whether his Department plans to provide support for self-employed individuals who were not aware that late filing of 2019-20 tax returns would obstruct their access to the Self-Employment Income Support Scheme.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/188", "label" : {"_value" : "Biography information for Ed Davey"} } , "tablingMemberConstituency" : {"_value" : "Kingston and Surbiton"} , "tablingMemberPrinted" : [{"_value" : "Ed Davey"} ], "uin" : "607"} , {"_about" : "http://data.parliament.uk/resources/1222810", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1222810/answer", "answerText" : {"_value" : "
The Government is introducing an income tax exemption and National Insurance (NICs) disregard to ensure that coronavirus antigen testing provided by an employer to employees outside the Government\u2019s national testing scheme will not attract tax and NICs liabilities. The new exemption will apply across the United Kingdom for the current tax year 2020-21.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2020-07-15", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2020-07-15T08:58:36.24Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2020-07-10", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Coronavirus: Screening"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, if he will take steps to stop HMRC treating employer supplied covid-19 testing kits as employee benefits in kind; and if he will make a statement.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/188", "label" : {"_value" : "Biography information for Ed Davey"} } , "tablingMemberConstituency" : {"_value" : "Kingston and Surbiton"} , "tablingMemberPrinted" : [{"_value" : "Sir Edward Davey"} ], "uin" : "72158"} , {"_about" : "http://data.parliament.uk/resources/1205293", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1205293/answer", "answerText" : {"_value" : "
HM Revenue & Customs (HMRC) are responsible for the collection and publication of data on UK imports and exports of goods to and from the UK. HMRC release this information monthly, as a National Statistic: the Overseas Trade in Goods Statistics.<\/p>
<\/p>
There is aggregated trade data available for personal protective equipment (PPE) goods and for the periods requested on HMRC\u2019s uktradeinfo.com website, under \u2018Build your own data tables\u2019. The site also contains a \u2018Help\u2019 function with information on how to extract trade data.<\/p>
<\/p>