th<\/sup> November 2018 officials in the Treasury continue to work closely with the FCA and industry to explore what more can be done. This will include where lenders are not signed up to the industry\u2019s voluntary agreement.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4051", "label" : {"_value" : "Biography information for John Glen"}
}
, "answeringMemberConstituency" : {"_value" : "Salisbury"}
, "answeringMemberPrinted" : {"_value" : "John Glen"}
, "dateOfAnswer" : {"_value" : "2018-11-28", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2018-11-28T13:00:27.83Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2018-11-20", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Mortgages: Interest Rates"}
, "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 support is available to borrowers seeking to access lower mortgage rates in the event that their proposed new lender or current lender is not signed up to the Government's voluntary agreement with UK Finance, the Building Socieities Association and the Intermediary Mortgage Lenders Association.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/114", "label" : {"_value" : "Biography information for Tim Loughton"}
}
, "tablingMemberConstituency" : {"_value" : "East Worthing and Shoreham"}
, "tablingMemberPrinted" : [{"_value" : "Tim Loughton"}
], "uin" : "193356"}
, {"_about" : "http://data.parliament.uk/resources/1010577", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1010577/answer", "answerText" : {"_value" : "The vast majority of parents apply for and use their childcare accounts without problems. Where parents have experienced technical issues that impact them financially, HMRC has arrangements in place to ensure that they do not miss out as a result. Where parents report technical issues with their Tax-Free Childcare payments, HMRC pay compensation to reimburse them for any missed government top-up.<\/p>
To 31 October 2018, HMRC has received 4,560 complaints from parents who have experienced technical issues with the childcare service. HMRC does not hold information on the breakdown of the complaints in relation to Tax-Free Childcare payments specifically.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4097", "label" : {"_value" : "Biography information for Elizabeth Truss"}
}
, "answeringMemberConstituency" : {"_value" : "South West Norfolk"}
, "answeringMemberPrinted" : {"_value" : "Elizabeth Truss"}
, "dateOfAnswer" : {"_value" : "2018-11-28", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2018-11-28T16:54:32.643Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2018-11-20", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Children: Day Care"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Chancellor of the Exchequer, how many people have reported technical issues with tax-free childcare payments to his Department as of October 2018; and how those people so affected will be compensated.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4518", "label" : {"_value" : "Biography information for Tulip Siddiq"}
}
, "tablingMemberConstituency" : {"_value" : "Hampstead and Kilburn"}
, "tablingMemberPrinted" : [{"_value" : "Tulip Siddiq"}
], "uin" : "193504"}
, {"_about" : "http://data.parliament.uk/resources/1010597", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1010597/answer", "answerText" : {"_value" : "
The government keeps all taxes under review, including VAT.<\/p>
<\/p>
Under EU rules, the government cannot reduce the rate of VAT on the repair and maintenance of commercial buildings. Applying the reduced rate of VAT on repairs and renovations of private dwellings would come at a significant cost to the Exchequer, estimated at £2.5 billion.<\/p>
<\/p>
Any future decisions on VAT will continue to be taken in line with the normal Budget process.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/3935", "label" : {"_value" : "Biography information for Mel Stride"}
}
, "answeringMemberConstituency" : {"_value" : "Central Devon"}
, "answeringMemberPrinted" : {"_value" : "Mel Stride"}
, "dateOfAnswer" : {"_value" : "2018-11-28", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2018-11-28T17:49:40.033Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2018-11-20", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Buildings: 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 assessment the Government has made of the potential merits of reducing the VAT rate for goods and services required for the essential repair and maintenance of (a) residential and (b) commercial buildings.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4467", "label" : {"_value" : "Biography information for Drew Hendry"}
}
, "tablingMemberConstituency" : {"_value" : "Inverness, Nairn, Badenoch and Strathspey"}
, "tablingMemberPrinted" : [{"_value" : "Drew Hendry"}
], "uin" : "193519"}
, {"_about" : "http://data.parliament.uk/resources/1010650", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1010650/answer", "answerText" : {"_value" : "
In the context of the legislation at S554A of ITEPA 2003, employers are those who have set up a disguised remuneration (DR) scheme and remunerated their staff or themselves through the DR scheme they have set up. Individuals are employees who are personally responsible for their tax arrangements because HMRC cannot reasonably collect the liability from the employer.<\/p>
A breakdown of the number of DR users classified as employers who are individuals paid through their own limited companies is not available. However, the structure of this type of scheme and the costs involved with using one means that it is not likely to be an individual paying themselves through their own limited company.<\/p>
HMRC are pursing employers who have used a DR scheme to pay their employees. So far, over 90% of the £650 million collected since Budget 2016 has been collected from employers.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/3935", "label" : {"_value" : "Biography information for Mel Stride"}
}
, "answeringMemberConstituency" : {"_value" : "Central Devon"}
, "answeringMemberPrinted" : {"_value" : "Mel Stride"}
, "dateOfAnswer" : {"_value" : "2018-11-28", "_datatype" : "dateTime"}
, "groupedQuestionUIN" : {"_value" : "193400"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2018-11-28T17:51:44.47Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2018-11-20", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Tax Avoidance"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Chancellor of the Exchequer, pursuant to the Answer of 7 November 2018 to Questions 185525-8 on Tax Avoidance, whom he defines as (a) employers and (b) individuals.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/474", "label" : {"_value" : "Biography information for Mr Nigel Evans"}
}
, "tablingMemberConstituency" : {"_value" : "Ribble Valley"}
, "tablingMemberPrinted" : [{"_value" : "Mr Nigel Evans"}
], "uin" : "193399"}
, {"_about" : "http://data.parliament.uk/resources/1010651", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1010651/answer", "answerText" : {"_value" : "
In the context of the legislation at S554A of ITEPA 2003, employers are those who have set up a disguised remuneration (DR) scheme and remunerated their staff or themselves through the DR scheme they have set up. Individuals are employees who are personally responsible for their tax arrangements because HMRC cannot reasonably collect the liability from the employer.<\/p>
A breakdown of the number of DR users classified as employers who are individuals paid through their own limited companies is not available. However, the structure of this type of scheme and the costs involved with using one means that it is not likely to be an individual paying themselves through their own limited company.<\/p>
HMRC are pursing employers who have used a DR scheme to pay their employees. So far, over 90% of the £650 million collected since Budget 2016 has been collected from employers.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/3935", "label" : {"_value" : "Biography information for Mel Stride"}
}
, "answeringMemberConstituency" : {"_value" : "Central Devon"}
, "answeringMemberPrinted" : {"_value" : "Mel Stride"}
, "dateOfAnswer" : {"_value" : "2018-11-28", "_datatype" : "dateTime"}
, "groupedQuestionUIN" : {"_value" : "193399"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2018-11-28T17:51:44.507Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2018-11-20", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Tax Avoidance"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Chancellor of the Exchequer, pursuant to the Answer of 7 November 2018 to Questions 185525-8 on Tax Avoidance, (a) how many and (b) what proportion of the scheme users classified as employers are individuals who were paid through their own limited companies.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/474", "label" : {"_value" : "Biography information for Mr Nigel Evans"}
}
, "tablingMemberConstituency" : {"_value" : "Ribble Valley"}
, "tablingMemberPrinted" : [{"_value" : "Mr Nigel Evans"}
], "uin" : "193400"}
, {"_about" : "http://data.parliament.uk/resources/1010655", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1010655/answer", "answerText" : {"_value" : "
HMRC takes tackling promoters of avoidance schemes seriously, but does not currently categorise information in such a way as to identify disguised remuneration schemes specifically.<\/p>
<\/p>
In recent years, HMRC has been investigating over 100 promoters and others involved in avoidance, including disguised remuneration arrangements. In the last year, HMRC has taken litigation action against 5 scheme promoters for failure to disclose under Disclosure of Tax Avoidance Schemes with others deciding to disclose to avoid litigation. Further cases will be litigated in the year ahead.<\/p>
HMRC has used its powers under the Promoters of Tax Avoidance Schemes to challenge promoters and others. HMRC has also made three successful complaints to the Advertising Standards Authority about misleading advertising; two of which relate to disguised remuneration schemes.<\/p>
<\/p>
HMRC will also consider criminal investigation and make referrals to prosecuting authorities, where appropriate. Since the formation of HMRC\u2019s Fraud Investigation Service on 1 April 2016 more than 15 individuals have been convicted for offences relating to the promotion and operation of marketed tax avoidance schemes and sentenced to over 95 years custodial with an additional 4 years suspended sentences being ordered, additional matters are the subject of ongoing enquiries.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/3935", "label" : {"_value" : "Biography information for Mel Stride"}
}
, "answeringMemberConstituency" : {"_value" : "Central Devon"}
, "answeringMemberPrinted" : {"_value" : "Mel Stride"}
, "dateOfAnswer" : {"_value" : "2018-11-28", "_datatype" : "dateTime"}
, "groupedQuestionUIN" : {"_value" : "193402"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2018-11-28T17:48:26.017Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2018-11-20", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Tax Avoidance"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Chancellor of the Exchequer, pursuant to the Answer of 7 November 2018 to Questions 185525-8 on Tax Avoidance, how many promoters and providers of disguised remuneration schemes have been (a) pursued or investigated and (b) penalised or prosecuted by HMRC.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/474", "label" : {"_value" : "Biography information for Mr Nigel Evans"}
}
, "tablingMemberConstituency" : {"_value" : "Ribble Valley"}
, "tablingMemberPrinted" : [{"_value" : "Mr Nigel Evans"}
], "uin" : "193401"}
, {"_about" : "http://data.parliament.uk/resources/1010656", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1010656/answer", "answerText" : {"_value" : "
HMRC takes tackling promoters of avoidance schemes seriously, but does not currently categorise information in such a way as to identify disguised remuneration schemes specifically.<\/p>
<\/p>
In recent years, HMRC has been investigating over 100 promoters and others involved in avoidance, including disguised remuneration arrangements. In the last year, HMRC has taken litigation action against 5 scheme promoters for failure to disclose under Disclosure of Tax Avoidance Schemes with others deciding to disclose to avoid litigation. Further cases will be litigated in the year ahead.<\/p>
HMRC has used its powers under the Promoters of Tax Avoidance Schemes to challenge promoters and others. HMRC has also made three successful complaints to the Advertising Standards Authority about misleading advertising; two of which relate to disguised remuneration schemes.<\/p>
<\/p>
HMRC will also consider criminal investigation and make referrals to prosecuting authorities, where appropriate. Since the formation of HMRC\u2019s Fraud Investigation Service on 1 April 2016 more than 15 individuals have been convicted for offences relating to the promotion and operation of marketed tax avoidance schemes and sentenced to over 95 years custodial with an additional 4 years suspended sentences being ordered, additional matters are the subject of ongoing enquiries.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/3935", "label" : {"_value" : "Biography information for Mel Stride"}
}
, "answeringMemberConstituency" : {"_value" : "Central Devon"}
, "answeringMemberPrinted" : {"_value" : "Mel Stride"}
, "dateOfAnswer" : {"_value" : "2018-11-28", "_datatype" : "dateTime"}
, "groupedQuestionUIN" : {"_value" : "193401"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2018-11-28T17:48:26.067Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2018-11-20", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Tax Avoidance"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Chancellor of the Exchequer, pursuant to the Answer of 7 November 2018 to Questions 185525-8 on Tax Avoidance, what estimate he has made of the number of promoters and providers of disguised remuneration schemes he expects to be (a) pursued or investigated and (b) penalised or prosecuted by HMRC.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/474", "label" : {"_value" : "Biography information for Mr Nigel Evans"}
}
, "tablingMemberConstituency" : {"_value" : "Ribble Valley"}
, "tablingMemberPrinted" : [{"_value" : "Mr Nigel Evans"}
], "uin" : "193402"}
, {"_about" : "http://data.parliament.uk/resources/1010663", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1010663/answer", "answerText" : {"_value" : "
The Government has agreed in principle the terms of the UK\u2019s smooth and orderly exit from the EU, as set out in the Withdrawal Agreement. It includes a time-limited Implementation Period that provides a bridge to the future relationship, allowing businesses to continue trading as now until the end of 2020.<\/p>
<\/strong><\/p>Articles 47-50 provide an agreed high level text on how goods and customs procedures will be treated during this period. Goods in transit to or from the UK to the EU will retain their Union status and will be subject to existing declaration principles contained in the Union Customs Code (UCC). Additionally, UCC rules will be applied to non-union goods placed in temporary storage or special procedures in the UK and before separation for up to one year after the end of the Implementation Period, allowing trade time to discharge goods to a final customs procedure.<\/p>
<\/p>
The draft Political Declaration on the future UK-EU relationship sets out a plan for a free trade area for goods, with no tariffs and no quotas, combining deep regulatory and customs cooperation and underpinned by provisions ensuring open and fair competition.<\/p>
<\/strong><\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/3935", "label" : {"_value" : "Biography information for Mel Stride"}
}
, "answeringMemberConstituency" : {"_value" : "Central Devon"}
, "answeringMemberPrinted" : {"_value" : "Mel Stride"}
, "dateOfAnswer" : {"_value" : "2018-11-28", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2018-11-28T17:45:03.723Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2018-11-20", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Business: Supply Chains"}
, "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 Draft Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community, published in November 2018, what his assessment is of the effect of articles 47-50 of that agreement on UK supply chains.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/1484", "label" : {"_value" : "Biography information for Helen Goodman"}
}
, "tablingMemberConstituency" : {"_value" : "Bishop Auckland"}
, "tablingMemberPrinted" : [{"_value" : "Helen Goodman"}
], "uin" : "193403"}
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