The police and local authorities have powers to enforce against vehicles that have been modified, or are driven in a way, to create excessive noise. However, barriers exist to effective enforcement. Following encouraging initial research, the Department is conducting further trials of the latest \u201cnoise camera\u201d technology to understand if it can be used to automatically detect excessively noisy vehicles.<\/p>
As the research develops, the Government will keep under review the way \u201cnoise cameras\u201d can be used to tackle noise pollution from vehicles.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4593", "label" : {"_value" : "Biography information for Trudy Harrison"} } , "answeringMemberConstituency" : {"_value" : "Copeland"} , "answeringMemberPrinted" : {"_value" : "Trudy Harrison"} , "dateOfAnswer" : {"_value" : "2022-06-13", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2022-06-13T10:52:49.217Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "27"} , "answeringDeptShortName" : {"_value" : "Transport"} , "answeringDeptSortName" : {"_value" : "Transport"} , "date" : {"_value" : "2022-06-07", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Motor Vehicles: Noise"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Secretary of State for Transport, what steps the Government is taking to tackle noise pollution from vehicles.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4804", "label" : {"_value" : "Biography information for Mr Gagan Mohindra"} } , "tablingMemberConstituency" : {"_value" : "South West Hertfordshire"} , "tablingMemberPrinted" : [{"_value" : "Mr Gagan Mohindra"} ], "uin" : "11896"} , {"_about" : "http://data.parliament.uk/resources/1468024", "AnsweringBody" : [{"_value" : "Department for Transport"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1468024/answer", "answerText" : {"_value" : "
Last year the department published its Transport Decarbonisation Plan that provides a credible, deliverable pathway to reduce emissions and deliver transport\u2019s contribution to carbon budgets and net zero.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4593", "label" : {"_value" : "Biography information for Trudy Harrison"} } , "answeringMemberConstituency" : {"_value" : "Copeland"} , "answeringMemberPrinted" : {"_value" : "Trudy Harrison"} , "dateOfAnswer" : {"_value" : "2022-06-15", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2022-06-15T09:11:43.493Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "27"} , "answeringDeptShortName" : {"_value" : "Transport"} , "answeringDeptSortName" : {"_value" : "Transport"} , "date" : {"_value" : "2022-06-07", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Transport: Exhaust Emissions"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Secretary of State for Environment, Food and Rural Affairs, what steps he is taking to reduce emissions from transport across the UK.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4131", "label" : {"_value" : "Biography information for Jim Shannon"} } , "tablingMemberConstituency" : {"_value" : "Strangford"} , "tablingMemberPrinted" : [{"_value" : "Jim Shannon"} ], "uin" : "13718"} , {"_about" : "http://data.parliament.uk/resources/1468025", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1468025/answer", "answerText" : {"_value" : "
At Budget 2020, the Chancellor announced that he would remove the entitlement to use red diesel from most sectors April 2022, except in agriculture (as well as forestry, horticulture and pisciculture), rail and for non-commercial heating (including domestic heating).<\/p>
<\/p>
The Government recognised that this would be a significant change for some businesses and ran a consultation to gather information from affected users on the expected impact of these tax changes and make sure it had not overlooked any exceptional reasons why other sectors should be allowed to continue to use red diesel beyond April 2022. As part of this, my officials met representatives from the waste processing sector to discuss these changes and carefully analysed the consultation response from the British Metals Recycling Association after the consultation closed.<\/p>
<\/p>
Following the consultation, the Chancellor announced at Spring Budget 2021 that the Government would grant further entitlements to use red diesel after April 2022 for a limited number of users. However, having assessed the cases made by other sectors to retain their red diesel entitlement, including the metal recycling sector, the Government did not believe that they were compelling enough to outweigh the need to ensure fairness between the different users of diesel fuels, the Government's long-term environmental objectives and the need for the tax system to incentivise the development of greener alternatives to polluting fuels.<\/p>
<\/p>
These tax changes mean that most businesses in the UK which used red diesel prior to April 2022 no longer get a significant tax break compared with ordinary motorists; they instead now need to use diesel fuel taxed at the standard rate for diesel, which more fairly reflects the harmful impact of the emissions they produce. These reforms are also designed to ensure that the tax system incentivises users of polluting fuels like diesel to improve the energy efficiency of their vehicles and machinery, invest in cleaner alternatives or use less fuel. The development of these alternatives is being supported by the Government at least doubling its investment in energy innovation by committing over £1 billion to the Net Zero Innovation Portfolio.<\/p>
<\/p>
In recognition of the unique circumstances that are currently pushing up fuel prices, the Government announced at the Spring Statement that it is cutting fuel duty on petrol and diesel by 5 pence per litre for a period of 12 months. This is a significant tax cut that will deliver considerable savings to businesses, including those that use diesel, and is the first time in over a decade that the main rates of petrol and diesel have been cut.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4527", "label" : {"_value" : "Biography information for Helen Whately"} } , "answeringMemberConstituency" : {"_value" : "Faversham and Mid Kent"} , "answeringMemberPrinted" : {"_value" : "Helen Whately"} , "dateOfAnswer" : {"_value" : "2022-06-13", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "13720"} , {"_value" : "13721"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2022-06-13T13:15:54.93Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2022-06-07", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Metals: Recycling"} , "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 he has made an assessment of the potential impact of changes to the entitlement of the metal recycling sector to use red diesel since April 2022, in light of increases in fuel prices.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4131", "label" : {"_value" : "Biography information for Jim Shannon"} } , "tablingMemberConstituency" : {"_value" : "Strangford"} , "tablingMemberPrinted" : [{"_value" : "Jim Shannon"} ], "uin" : "13719"} , {"_about" : "http://data.parliament.uk/resources/1468026", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1468026/answer", "answerText" : {"_value" : "
At Budget 2020, the Chancellor announced that he would remove the entitlement to use red diesel from most sectors April 2022, except in agriculture (as well as forestry, horticulture and pisciculture), rail and for non-commercial heating (including domestic heating).<\/p>
<\/p>
The Government recognised that this would be a significant change for some businesses and ran a consultation to gather information from affected users on the expected impact of these tax changes and make sure it had not overlooked any exceptional reasons why other sectors should be allowed to continue to use red diesel beyond April 2022. As part of this, my officials met representatives from the waste processing sector to discuss these changes and carefully analysed the consultation response from the British Metals Recycling Association after the consultation closed.<\/p>
<\/p>
Following the consultation, the Chancellor announced at Spring Budget 2021 that the Government would grant further entitlements to use red diesel after April 2022 for a limited number of users. However, having assessed the cases made by other sectors to retain their red diesel entitlement, including the metal recycling sector, the Government did not believe that they were compelling enough to outweigh the need to ensure fairness between the different users of diesel fuels, the Government's long-term environmental objectives and the need for the tax system to incentivise the development of greener alternatives to polluting fuels.<\/p>
<\/p>
These tax changes mean that most businesses in the UK which used red diesel prior to April 2022 no longer get a significant tax break compared with ordinary motorists; they instead now need to use diesel fuel taxed at the standard rate for diesel, which more fairly reflects the harmful impact of the emissions they produce. These reforms are also designed to ensure that the tax system incentivises users of polluting fuels like diesel to improve the energy efficiency of their vehicles and machinery, invest in cleaner alternatives or use less fuel. The development of these alternatives is being supported by the Government at least doubling its investment in energy innovation by committing over £1 billion to the Net Zero Innovation Portfolio.<\/p>
<\/p>
In recognition of the unique circumstances that are currently pushing up fuel prices, the Government announced at the Spring Statement that it is cutting fuel duty on petrol and diesel by 5 pence per litre for a period of 12 months. This is a significant tax cut that will deliver considerable savings to businesses, including those that use diesel, and is the first time in over a decade that the main rates of petrol and diesel have been cut.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4527", "label" : {"_value" : "Biography information for Helen Whately"} } , "answeringMemberConstituency" : {"_value" : "Faversham and Mid Kent"} , "answeringMemberPrinted" : {"_value" : "Helen Whately"} , "dateOfAnswer" : {"_value" : "2022-06-13", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "13719"} , {"_value" : "13721"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2022-06-13T13:15:54.993Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2022-06-07", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Metals: Recycling"} , "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 steps he has taken to inform businesses in the metal recycling industry of the potential impact of the change in use of red diesel since 1 April 2022.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4131", "label" : {"_value" : "Biography information for Jim Shannon"} } , "tablingMemberConstituency" : {"_value" : "Strangford"} , "tablingMemberPrinted" : [{"_value" : "Jim Shannon"} ], "uin" : "13720"} , {"_about" : "http://data.parliament.uk/resources/1468027", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1468027/answer", "answerText" : {"_value" : "
At Budget 2020, the Chancellor announced that he would remove the entitlement to use red diesel from most sectors April 2022, except in agriculture (as well as forestry, horticulture and pisciculture), rail and for non-commercial heating (including domestic heating).<\/p>
<\/p>
The Government recognised that this would be a significant change for some businesses and ran a consultation to gather information from affected users on the expected impact of these tax changes and make sure it had not overlooked any exceptional reasons why other sectors should be allowed to continue to use red diesel beyond April 2022. As part of this, my officials met representatives from the waste processing sector to discuss these changes and carefully analysed the consultation response from the British Metals Recycling Association after the consultation closed.<\/p>
<\/p>
Following the consultation, the Chancellor announced at Spring Budget 2021 that the Government would grant further entitlements to use red diesel after April 2022 for a limited number of users. However, having assessed the cases made by other sectors to retain their red diesel entitlement, including the metal recycling sector, the Government did not believe that they were compelling enough to outweigh the need to ensure fairness between the different users of diesel fuels, the Government's long-term environmental objectives and the need for the tax system to incentivise the development of greener alternatives to polluting fuels.<\/p>
<\/p>
These tax changes mean that most businesses in the UK which used red diesel prior to April 2022 no longer get a significant tax break compared with ordinary motorists; they instead now need to use diesel fuel taxed at the standard rate for diesel, which more fairly reflects the harmful impact of the emissions they produce. These reforms are also designed to ensure that the tax system incentivises users of polluting fuels like diesel to improve the energy efficiency of their vehicles and machinery, invest in cleaner alternatives or use less fuel. The development of these alternatives is being supported by the Government at least doubling its investment in energy innovation by committing over £1 billion to the Net Zero Innovation Portfolio.<\/p>
<\/p>
In recognition of the unique circumstances that are currently pushing up fuel prices, the Government announced at the Spring Statement that it is cutting fuel duty on petrol and diesel by 5 pence per litre for a period of 12 months. This is a significant tax cut that will deliver considerable savings to businesses, including those that use diesel, and is the first time in over a decade that the main rates of petrol and diesel have been cut.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4527", "label" : {"_value" : "Biography information for Helen Whately"} } , "answeringMemberConstituency" : {"_value" : "Faversham and Mid Kent"} , "answeringMemberPrinted" : {"_value" : "Helen Whately"} , "dateOfAnswer" : {"_value" : "2022-06-13", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "13719"} , {"_value" : "13720"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2022-06-13T13:15:55.023Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2022-06-07", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Metals: Recycling"} , "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 support the metal recycling sector following the end of its entitlement to use red diesel since 1 April 2022.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4131", "label" : {"_value" : "Biography information for Jim Shannon"} } , "tablingMemberConstituency" : {"_value" : "Strangford"} , "tablingMemberPrinted" : [{"_value" : "Jim Shannon"} ], "uin" : "13721"} , {"_about" : "http://data.parliament.uk/resources/1468028", "AnsweringBody" : [{"_value" : "Department of Health and Social Care"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1468028/answer", "answerText" : {"_value" : "
No specific estimate has been made. However, the National Health Service estimates that that one in 500 people in the United Kingdom are affected by Parkinson\u2019s disease, with men slightly more likely to be affected than women and symptoms most likely to develop after the age of 50 years old.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4680", "label" : {"_value" : "Biography information for Gillian Keegan"} } , "answeringMemberConstituency" : {"_value" : "Chichester"} , "answeringMemberPrinted" : {"_value" : "Gillian Keegan"} , "dateOfAnswer" : {"_value" : "2022-06-21", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2022-06-21T10:23:50.153Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "17"} , "answeringDeptShortName" : {"_value" : "Health and Social Care"} , "answeringDeptSortName" : {"_value" : "Health and Social Care"} , "date" : {"_value" : "2022-06-07", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Parkinson's disease"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Secretary of State for Health and Social Care, if he will make an estimate of the number of people who are living with Parkinson's disease by (a) age and (b) gender as of 7 June 2022.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4131", "label" : {"_value" : "Biography information for Jim Shannon"} } , "tablingMemberConstituency" : {"_value" : "Strangford"} , "tablingMemberPrinted" : [{"_value" : "Jim Shannon"} ], "uin" : "13722"} , {"_about" : "http://data.parliament.uk/resources/1468029", "AnsweringBody" : [{"_value" : "Department for Environment, Food and Rural Affairs"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1468029/answer", "answerText" : {"_value" : "
There were 18,337 registration renewal transactions in the last 12 months. A number of exemptions may be registered or renewed under each registration or renewal transaction. Customers can add or remove exemptions during the "renewal" process and amend their details if required.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4380", "label" : {"_value" : "Biography information for Jo Churchill"} } , "answeringMemberConstituency" : {"_value" : "Bury St Edmunds"} , "answeringMemberPrinted" : {"_value" : "Jo Churchill"} , "dateOfAnswer" : {"_value" : "2022-06-15", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2022-06-15T07:08:27.963Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "13"} , "answeringDeptShortName" : {"_value" : "Environment, Food and Rural Affairs"} , "answeringDeptSortName" : {"_value" : "Environment, Food and Rural Affairs"} , "date" : {"_value" : "2022-06-07", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Metals: Recycling"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Secretary of State for Environment, Food and Rural Affairs, what estimate he made of the number of waste exemptions that were renewed in England in the last 12 months.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4131", "label" : {"_value" : "Biography information for Jim Shannon"} } , "tablingMemberConstituency" : {"_value" : "Strangford"} , "tablingMemberPrinted" : [{"_value" : "Jim Shannon"} ], "uin" : "13723"} , {"_about" : "http://data.parliament.uk/resources/1468030", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1468030/answer", "answerText" : {"_value" : "
Most agency workers must be treated as employees for Income Tax and National Insurance contributions (NICs) purposes by the agencies that pay them. These agencies are required to make deductions of Income Tax and employee NICs, where these are due, from the workers\u2019 pay in the same way and at the same level as with direct employees. The agencies will also be liable to pay employer NICs, where these are due, in respect of payments to the workers.<\/p>
The rules for agencies do not apply to umbrella companies, which engage workers under a contract of employment. Like all employers, umbrella companies are responsible for making deductions of Income Tax and employee NICs from their employees\u2019 pay and for paying employer NICs where they are due.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4517", "label" : {"_value" : "Biography information for Lucy Frazer"} } , "answeringMemberConstituency" : {"_value" : "South East Cambridgeshire"} , "answeringMemberPrinted" : {"_value" : "Lucy Frazer"} , "dateOfAnswer" : {"_value" : "2022-06-15", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2022-06-15T16:04:23.86Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2022-06-07", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Employment Agencies: Income Tax"} , "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 obligations of employment agencies and umbrella companies under schedule 44, section 2 of The Income Tax (Earnings and Pensions) Act 2003.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4131", "label" : {"_value" : "Biography information for Jim Shannon"} } , "tablingMemberConstituency" : {"_value" : "Strangford"} , "tablingMemberPrinted" : [{"_value" : "Jim Shannon"} ], "uin" : "13724"} , {"_about" : "http://data.parliament.uk/resources/1468031", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1468031/answer", "answerText" : {"_value" : "
The Loan Charge was announced at Budget 2016 as part of a package of measures to tackle Disguised Remuneration (DR) tax avoidance. The forecast was last revised at Spring Statement 2022, with the latest estimated overall Exchequer yield of £3.4 billion for the entire package, which includes the Loan Charge.<\/p>
<\/p>
In September 2019, the Government commissioned an Independent Review into the Loan Charge, led by Lord Morse. The Government accepted 19 of the 20 recommendations made by the review. Changes to the Loan Charge were estimated to reduce the forecast yield by £745 million at Budget 2020.<\/p>
<\/p>
HMRC will go to the employer to settle the tax due or collect the Loan Charge in the first instance. Approximately 80 per cent of the £3.3 billion HMRC brought into charge through DR settlements between Budget 2016 and the end of March 2021 was from employers.<\/p>
<\/p>
However, HMRC will consider other options to collect the tax where collection from the employer is not possible, such as when the employer no longer exists or is based offshore.<\/p>
<\/p>
Following Lord Morse\u2019s Independent Loan Charge Review in 2019, HMRC established the DR Repayment Scheme 2020 to repay voluntary payments that taxpayers had agreed to make as part of settlements concluded before changes were made to the scope of the Loan Charge. Individuals and employers had until 30 September 2021 to apply to HMRC for a refund or waiver.<\/p>
<\/p>
HMRC repays amounts that were paid in DR scheme settlements, and/or waives amounts of instalments due that have not yet been paid if certain conditions are met.<\/p>
<\/p>
As of 3 June 2022, HMRC had processed approximately 1900 applications, of which approximately 1300 had received either a repayment, a waiver, or both. Approximately 600 of the applications processed at that date were either invalid or ineligible.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4517", "label" : {"_value" : "Biography information for Lucy Frazer"} } , "answeringMemberConstituency" : {"_value" : "South East Cambridgeshire"} , "answeringMemberPrinted" : {"_value" : "Lucy Frazer"} , "dateOfAnswer" : {"_value" : "2022-06-15", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "13726"} , {"_value" : "13727"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2022-06-15T16:07:03.19Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2022-06-07", "_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, what estimate his Department has made of the revenue that will accrue to the Exchequer from the loan charge.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4131", "label" : {"_value" : "Biography information for Jim Shannon"} } , "tablingMemberConstituency" : {"_value" : "Strangford"} , "tablingMemberPrinted" : [{"_value" : "Jim Shannon"} ], "uin" : "13725"} , {"_about" : "http://data.parliament.uk/resources/1468032", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1468032/answer", "answerText" : {"_value" : "
The Loan Charge was announced at Budget 2016 as part of a package of measures to tackle Disguised Remuneration (DR) tax avoidance. The forecast was last revised at Spring Statement 2022, with the latest estimated overall Exchequer yield of £3.4 billion for the entire package, which includes the Loan Charge.<\/p>
<\/p>
In September 2019, the Government commissioned an Independent Review into the Loan Charge, led by Lord Morse. The Government accepted 19 of the 20 recommendations made by the review. Changes to the Loan Charge were estimated to reduce the forecast yield by £745 million at Budget 2020.<\/p>
<\/p>
HMRC will go to the employer to settle the tax due or collect the Loan Charge in the first instance. Approximately 80 per cent of the £3.3 billion HMRC brought into charge through DR settlements between Budget 2016 and the end of March 2021 was from employers.<\/p>
<\/p>
However, HMRC will consider other options to collect the tax where collection from the employer is not possible, such as when the employer no longer exists or is based offshore.<\/p>
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Following Lord Morse\u2019s Independent Loan Charge Review in 2019, HMRC established the DR Repayment Scheme 2020 to repay voluntary payments that taxpayers had agreed to make as part of settlements concluded before changes were made to the scope of the Loan Charge. Individuals and employers had until 30 September 2021 to apply to HMRC for a refund or waiver.<\/p>
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HMRC repays amounts that were paid in DR scheme settlements, and/or waives amounts of instalments due that have not yet been paid if certain conditions are met.<\/p>
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As of 3 June 2022, HMRC had processed approximately 1900 applications, of which approximately 1300 had received either a repayment, a waiver, or both. Approximately 600 of the applications processed at that date were either invalid or ineligible.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4517", "label" : {"_value" : "Biography information for Lucy Frazer"} } , "answeringMemberConstituency" : {"_value" : "South East Cambridgeshire"} , "answeringMemberPrinted" : {"_value" : "Lucy Frazer"} , "dateOfAnswer" : {"_value" : "2022-06-15", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "13725"} , {"_value" : "13727"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2022-06-15T16:07:03.237Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2022-06-07", "_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, whether HMRC has received legal advice on pursuing employees and not employers on the use of the Loan Charge.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4131", "label" : {"_value" : "Biography information for Jim Shannon"} } , "tablingMemberConstituency" : {"_value" : "Strangford"} , "tablingMemberPrinted" : [{"_value" : "Jim Shannon"} ], "uin" : "13726"} ], "itemsPerPage" : 10, "next" : "https://eldaddp.azurewebsites.net/answeredquestions.text?_page=1&min-questionFirstAnswered.=2022-06-08T17%3A17%3A51.8Z&max-ddpModified.=2022-06-08T17%3A49%3A12.970Z", "page" : 0, "startIndex" : 1, "totalResults" : 1273, "type" : ["http://purl.org/linked-data/api/vocab#ListEndpoint", "http://purl.org/linked-data/api/vocab#Page"]} }