The zero rate for women\u2019s sanitary products announced in the March 2020 Budget will apply from 1 January 2021 to those products which are currently subject to the reduced rate of 5 per cent. This covers the supply of any sanitary protection product that is designed and marketed solely for the absorption or collection of menstrual flow or lochia, whether disposable or reusable. The relief excludes dual purpose period and incontinence products, items of clothing such as reusable menstrual underwear, or purely incontinence products.<\/p>
<\/p>
The new zero rate will ensure that every woman needing sanitary protection during their monthly cycle will, from the start of January and for the first time, have access to a variety of zero rated sanitary protection products on which they had previously paid a 5 per cent rate of VAT.<\/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" : "2020-10-19", "_datatype" : "dateTime"} , "groupedQuestionUIN" : {"_value" : "102171"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2020-10-19T08:30:46.087Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2020-10-12", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Sanitary Products: VAT"} , "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 comparative assessment he has made of the effect of VAT rates from January 2021 on the affordability of reusable menstrual underwear and other female hygiene products.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4763", "label" : {"_value" : "Biography information for Fay Jones"} } , "tablingMemberConstituency" : {"_value" : "Brecon and Radnorshire"} , "tablingMemberPrinted" : [{"_value" : "Fay Jones"} ], "uin" : "102170"} , {"_about" : "http://data.parliament.uk/resources/1242325", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1242325/answer", "answerText" : {"_value" : "
The zero rate for women\u2019s sanitary products announced in the March 2020 Budget will apply from 1 January 2021 to those products which are currently subject to the reduced rate of 5 per cent. This covers the supply of any sanitary protection product that is designed and marketed solely for the absorption or collection of menstrual flow or lochia, whether disposable or reusable. The relief excludes dual purpose period and incontinence products, items of clothing such as reusable menstrual underwear, or purely incontinence products.<\/p>
<\/p>
The new zero rate will ensure that every woman needing sanitary protection during their monthly cycle will, from the start of January and for the first time, have access to a variety of zero rated sanitary protection products on which they had previously paid a 5 per cent rate of VAT.<\/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" : "2020-10-19", "_datatype" : "dateTime"} , "groupedQuestionUIN" : {"_value" : "102170"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2020-10-19T08:30:46.137Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2020-10-12", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Sanitary Products: VAT"} , "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 his Department devised its definition of women\u2019s sanitary products qualifying for the reduced rate of VAT from January 2021; and whether he has made an assessment of the potential merits of including reusable menstrual underwear within that definition.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4763", "label" : {"_value" : "Biography information for Fay Jones"} } , "tablingMemberConstituency" : {"_value" : "Brecon and Radnorshire"} , "tablingMemberPrinted" : [{"_value" : "Fay Jones"} ], "uin" : "102171"} , {"_about" : "http://data.parliament.uk/resources/1242341", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1242341/answer", "answerText" : {"_value" : "
HMRC do not hold data on reports from individual taxpayers who may feel they have received incorrect advice from advisers about their settlements. A core principle of the tax system is that an individual is responsible for their own tax affairs. The actions of a third party adviser are not normally considered to be an exceptional circumstance beyond the control of the taxpayer.<\/p>
<\/p>
HMRC are continuing settlement discussions with a relatively small number of taxpayers who were prevented from meeting the 30 September deadline by exceptional circumstances beyond their control, such as recent hospitalisation.<\/p>
<\/p>
The criteria HMRC consider for continuing settlement discussions beyond the 30 September deadline are:<\/p>
HMRC do not hold data on reports from individual taxpayers who may feel they have received incorrect advice from advisers about their settlements. A core principle of the tax system is that an individual is responsible for their own tax affairs. The actions of a third party adviser are not normally considered to be an exceptional circumstance beyond the control of the taxpayer.<\/p>
<\/p>
HMRC are continuing settlement discussions with a relatively small number of taxpayers who were prevented from meeting the 30 September deadline by exceptional circumstances beyond their control, such as recent hospitalisation.<\/p>
<\/p>
The criteria HMRC consider for continuing settlement discussions beyond the 30 September deadline are:<\/p>
Revenue and Customs Brief 5 (2020): VAT treatment on fixed odds betting terminals and gaming machines published on 26 May 2020 (updated on 26 June 2020) sets out the process for claimants in relation to the Rank Group PLC and Done Brothers (Cash Betting) Ltd and Others litigation to be repaid the sums due to them. Repayments have now started and will continue. There has been no prioritisation of any particular claimant.<\/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" : "2020-10-16", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2020-10-16T13:25:37.5Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2020-10-12", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Gaming Machines: VAT"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, with reference to the outcome of HMRC v The Rank Group PLC; Done Brothers (Cash Betting) Ltd and Others, what steps HMRC has taken to make appropriate repayments to operators; and whether HMRC is prioritising the repayment of operators in a particular order.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4793", "label" : {"_value" : "Biography information for Scott Benton"} } , "tablingMemberConstituency" : {"_value" : "Blackpool South"} , "tablingMemberPrinted" : [{"_value" : "Scott Benton"} ], "uin" : "102192"} , {"_about" : "http://data.parliament.uk/resources/1242466", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1242466/answer", "answerText" : {"_value" : "
The combination of the Job Retention Bonus (JRB) and the Job Support Scheme (JSS) will help to protect jobs. The JRB helps with employers' costs: for the average claim, the JRB will subsidise about 20% of the employment costs from November to January. For employees at the lower earnings limit, it will subsidise about 60% of employment costs.<\/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" : "2020-10-20", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2020-10-20T14:34:39.043Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2020-10-12", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Job Retention Bonus"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, prior to taking his decision to introduce the Job Retention Bonus, what assessment his Department made of the potential merits of allocating the funding assigned to that Bonus to either (a) reducing the level of employer contribution to the Job Support Scheme or (b) providing sector-specific job support schemes during the covid-19 outbreak.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4856", "label" : {"_value" : "Biography information for Stephen Farry"} } , "tablingMemberConstituency" : {"_value" : "North Down"} , "tablingMemberPrinted" : [{"_value" : "Stephen Farry"} ], "uin" : "102213"} , {"_about" : "http://data.parliament.uk/resources/1242468", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1242468/answer", "answerText" : {"_value" : "
Individuals with underlying health conditions have access to the unprecedented package of support for individuals that the Government has introduced. This includes the introduction of the Coronavirus Job Retention Scheme, the Job Support Scheme, and the Self-Employment Income Support Scheme.<\/p>
<\/p>
For those on low incomes or unable to work, the Government has injected a further £9.3 billion into the welfare system and has made several changes to support the most vulnerable. These changes include: a £20 per week increase to the UC standard allowance and Working Tax Credit basic element, and a relaxation of the UC minimum income floor for all self-employed claimants. In addition, those with a health condition which prevents them from working or preparing for work may be entitled to an extra amount of Universal Credit.<\/p>
<\/p>
Since 1 August, the Government has relaxed national advice for workers who are clinically extremely vulnerable. The advice is the same as for the clinically vulnerable; to work from home where possible. However, if they are unable to work from home, they will be able to return, provided their workplace is COVID-safe.<\/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" : "2020-10-20", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2020-10-20T15:52:15.74Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2020-10-12", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Employment: 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 assessment he has made of the potential merits of providing additional financial support to people of working age who were employed or self-employed before the start of the covid-19 outbreak but who have since been unable to work as a result of having underlying health conditions that make them vulnerable to covid-19 infection.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4856", "label" : {"_value" : "Biography information for Stephen Farry"} } , "tablingMemberConstituency" : {"_value" : "North Down"} , "tablingMemberPrinted" : [{"_value" : "Stephen Farry"} ], "uin" : "102215"} , {"_about" : "http://data.parliament.uk/resources/1242499", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1242499/answer", "answerText" : {"_value" : "
The Social Investment Tax Relief (SITR) is intended to address a specific access to finance market failure for social enterprises by incentivising individuals to invest in these ventures.<\/p>
<\/p>
The scheme is intended to support a broad range of social enterprises, with a variety of social missions and community benefits. SITR is not designed directly to encourage employment or to support particular geographical areas: qualifying social enterprises are free to use SITR wherever they are in the country in whatever way they determine is best for their growth and development.<\/p>
<\/p>
The Government committed to a full review of SITR within two years of its expansion, and published a Call for Evidence last year on the use of the scheme to date. A Summary of Responses will be published in due course alongside a decision on the policy\u2019s future.<\/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" : "2020-10-16", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "102029"} , {"_value" : "102755"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2020-10-16T14:01:42.223Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2020-10-12", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Social Enterprises: 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, whether it remains his policy to make a decision on the future of Social Investment Tax Relief in Autumn 2020.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3950", "label" : {"_value" : "Biography information for Dame Tracey Crouch"} } , "tablingMemberConstituency" : {"_value" : "Chatham and Aylesford"} , "tablingMemberPrinted" : [{"_value" : "Tracey Crouch"} ], "uin" : "102028"} , {"_about" : "http://data.parliament.uk/resources/1242500", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1242500/answer", "answerText" : {"_value" : "
The Social Investment Tax Relief (SITR) is intended to address a specific access to finance market failure for social enterprises by incentivising individuals to invest in these ventures.<\/p>
<\/p>
The scheme is intended to support a broad range of social enterprises, with a variety of social missions and community benefits. SITR is not designed directly to encourage employment or to support particular geographical areas: qualifying social enterprises are free to use SITR wherever they are in the country in whatever way they determine is best for their growth and development.<\/p>
<\/p>
The Government committed to a full review of SITR within two years of its expansion, and published a Call for Evidence last year on the use of the scheme to date. A Summary of Responses will be published in due course alongside a decision on the policy\u2019s future.<\/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" : "2020-10-16", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "102028"} , {"_value" : "102755"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2020-10-16T14:01:42.273Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2020-10-12", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Social Enterprises: 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 discussions he has had with the Secretary of State for Work and Pensions on the effectiveness of Social Investment Tax Relief in creating employment in the most deprived areas.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3950", "label" : {"_value" : "Biography information for Dame Tracey Crouch"} } , "tablingMemberConstituency" : {"_value" : "Chatham and Aylesford"} , "tablingMemberPrinted" : [{"_value" : "Tracey Crouch"} ], "uin" : "102029"} , {"_about" : "http://data.parliament.uk/resources/1242515", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1242515/answer", "answerText" : {"_value" : "
The Government announced on 7 April 2020 that, as General Register Offices have been closed or operating at a reduced capacity during the COVID-19 outbreak, HM Revenue and Customs would allow parents to claim Child Benefit for their newborns without having to register their child\u2019s birth first, to ensure they do not miss out on Child Benefit payments. Child Benefit can be backdated for up to three months.<\/p>
<\/p>
The press release announcing these measures is at:<\/p>