HM Treasury

HM Treasury is the government’s economic and finance ministry, maintaining control over public spending, setting the direction of the UK’s economic policy and working to achieve strong and sustainable economic growth.



Secretary of State

Rishi Sunak
Chancellor of the Exchequer

Shadow Ministers / Spokeperson
Labour
Rachel Reeves (LAB - Leeds West)
Shadow Chancellor of the Exchequer

Liberal Democrat
Baroness Kramer (LDEM - Life peer)
Liberal Democrat Lords Spokesperson (Treasury and Economy)
Christine Jardine (LDEM - Edinburgh West)
Liberal Democrat Spokesperson (Treasury)

Scottish National Party
Alison Thewliss (SNP - Glasgow Central)
Shadow SNP Spokesperson (Treasury)

Democratic Unionist Party
Sammy Wilson (DUP - East Antrim)
Shadow DUP Spokesperson (Treasury)

Labour
Lord Tunnicliffe (LAB - Life peer)
Shadow Spokesperson (Treasury)

Plaid Cymru
Ben Lake (PC - Ceredigion)
Shadow PC Spokesperson (Treasury)
Junior Shadow Ministers / Deputy Spokesperson
Scottish National Party
Peter Grant (SNP - Glenrothes)
Shadow SNP Deputy Spokesperson (Treasury - Chief Secretary)

Labour
Bridget Phillipson (LAB - Houghton and Sunderland South)
Shadow Chief Secretary to the Treasury
James Murray (LAB - Ealing North)
Shadow Financial Secretary (Treasury)

Scottish National Party
Richard Thomson (SNP - Gordon)
Shadow SNP Deputy Spokesperson (Treasury - Financial Secretary)
Junior Shadow Ministers / Deputy Spokesperson
Labour
Pat McFadden (LAB - Wolverhampton South East)
Shadow Economic Secretary (Treasury)
Abena Oppong-Asare (LAB - Erith and Thamesmead)
Shadow Exchequer Secretary (Treasury)
Ministers of State
Steve Barclay (CON - North East Cambridgeshire)
Chief Secretary to the Treasury
Penny Mordaunt (CON - Portsmouth North)
Paymaster General
Jesse Norman (CON - Hereford and South Herefordshire)
Financial Secretary (HM Treasury)
John Glen (CON - Salisbury)
Minister of State (Treasury) (City)
Lord Agnew of Oulton (CON - Life peer)
Minister of State (HM Treasury)
Parliamentary Under-Secretaries of State
Kemi Badenoch (CON - Saffron Walden)
Exchequer Secretary (HM Treasury)
John Glen (CON - Salisbury)
Economic Secretary (HM Treasury)
Scheduled Event
Wednesday 16th June 2021
HM Treasury
Ministerial statement - Main Chamber
Economy Update
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Scheduled Event
Monday 21st June 2021
15:00
Treasury Committee - Private Meeting - Select & Joint Committees
21 Jun 2021, 3 p.m.

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Scheduled Event
Tuesday 22nd June 2021
11:30
HM Treasury
Oral questions - Main Chamber
22 Jun 2021, 11:30 a.m.
HM Treasury (including Topical Questions)
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Debates
Monday 14th June 2021
Select Committee Docs
Tuesday 15th June 2021
00:00
Select Committee Inquiry
Monday 9th November 2020
Work of the Financial Ombudsman Service

As part of its ongoing scrutiny of the Financial Ombudsman Service (FOS), the Treasury Committee holds hearings with the Chief …

Written Answers
Tuesday 15th June 2021
Hire Services: Northern Ireland
To ask the Chancellor of the Exchequer, what plans he has to improve the adequacy of the Trader Support Service …
Secondary Legislation
Monday 14th June 2021
Bills
Wednesday 12th May 2021
Compensation (London Capital & Finance plc and Fraud Compensation Fund) Bill 2021-22
A Bill to provide for the payment out of money provided by Parliament of expenditure incurred by the Treasury for, …
Dept. Publications
Tuesday 15th June 2021
14:30

HM Treasury Commons Appearances

Oral Answers to Questions is a regularly scheduled appearance where the Secretary of State and junior minister will answer at the Dispatch Box questions from backbench MPs

Other Commons Chamber appearances can be:
  • Urgent Questions where the Speaker has selected a question to which a Minister must reply that day
  • Adjornment Debates a 30 minute debate attended by a Minister that concludes the day in Parliament.
  • Oral Statements informing the Commons of a significant development, where backbench MP's can then question the Minister making the statement.

Westminster Hall debates are performed in response to backbench MPs or e-petitions asking for a Minister to address a detailed issue

Written Statements are made when a current event is not sufficiently significant to require an Oral Statement, but the House is required to be informed.

Most Recent Commons Appearances by Category
View All HM Treasury Commons Contibutions

Bills currently before Parliament

HM Treasury does not have Bills currently before Parliament


Acts of Parliament created in the 2019 Parliament

Introduced: 9th March 2021

A Bill to grant certain duties, to alter other duties, and to amend the law relating to the national debt and the public revenue, and to make further provision in connection with finance.

This Bill received Royal Assent on Thursday 10th June 2021 and was enacted into law.

Introduced: 21st October 2020

A Bill to make provision about financial services and markets; to make provision about debt respite schemes; to make provision about Help-to-Save accounts; and for connected purposes.

This Bill received Royal Assent on Thursday 29th April 2021 and was enacted into law.

Introduced: 9th March 2021

A Bill to make provision increasing the maximum capital of the Contingencies Fund for a temporary period.

This Bill received Royal Assent on Monday 15th March 2021 and was enacted into law.

Introduced: 10th March 2021

A Bill to authorise the use of resources for the years ending with 31 March 2019, 31 March 2020, 31 March 2021 and 31 March 2022; to authorise the issue of sums out of the Consolidated Fund for the years ending 31 March 2020, 31 March 2021 and 31 March 2022; and to appropriate the supply authorised by this Act for the years ending with 31 March 2019, 31 March 2020 and 31 March 2021.

This Bill received Royal Assent on Monday 15th March 2021 and was enacted into law.

Introduced: 4th February 2021

A Bill to make provision for payments to or in respect of Ministers and holders of Opposition offices on maternity leave.

This Bill received Royal Assent on Monday 1st March 2021 and was enacted into law.

Introduced: 8th December 2020

A Bill to make provision (including the imposition and regulation of new duties of customs) in connection with goods in Northern Ireland and their movement into or out of Northern Ireland; to make provision amending certain enactments relating to value added tax, excise duty or insurance premium tax; to make provision in connection with the recovery of unlawful state aid in relation to controlled foreign companies; and for connected purposes.

This Bill received Royal Assent on Thursday 17th December 2020 and was enacted into law.

Introduced: 9th July 2020

This Bill received Royal Assent on Wednesday 22nd July 2020 and was enacted into law.

Introduced: 13th July 2020

A Bill to make provision to reduce for a temporary period the amount of stamp duty land tax chargeable on the acquisition of residential property.

This Bill received Royal Assent on Wednesday 22nd July 2020 and was enacted into law.

Introduced: 17th March 2020

A Bill to grant certain duties, to alter other duties, and to amend the law relating to the national debt and the public revenue, and to make further provision in connection with finance.

This Bill received Royal Assent on Wednesday 22nd July 2020 and was enacted into law.

Introduced: 24th March 2020

A Bill to make provision increasing the maximum capital of the Contingencies Fund for a temporary period.

This Bill received Royal Assent on Wednesday 25th March 2020 and was enacted into law.

Introduced: 2nd March 2020

A Bill to authorise the use of resources for the years ending with 31 March 2020 and 31 March 2021; to authorise the issue of sums out of the Consolidated Fund for those years; and to appropriate the supply authorised by this Act for the year ending with 31 March 2020.

This Bill received Royal Assent on Monday 16th March 2020 and was enacted into law.

HM Treasury - Secondary Legislation

This Order makes amendments to:
These Regulations are made under the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”) as a consequence of the United Kingdom leaving the European Union. They make amendments to the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1457) to implement preferential customs import duty rates agreed under further free trade arrangements entered into between Her Majesty’s Government in the United Kingdom and the governments of other countries or territories. They also amend the Customs (Tariff Quotas) (EU Exit) Regulations 2020 (S.I. 2020/1432).
View All HM Treasury Secondary Legislation

Petitions

e-Petitions are administered by Parliament and allow members of the public to express support for a particular issue.

If an e-petition reaches 10,000 signatures the Government will issue a written response.

If an e-petition reaches 100,000 signatures the petition becomes eligible for a Parliamentary debate (usually Monday 4.30pm in Westminster Hall).

Trending Petitions
Petition Open
6,762 Signatures
(233 in the last 7 days)
Petition Open
1,851 Signatures
(128 in the last 7 days)
Petition Debates Contributed

Extending the Stamp Duty Holiday for an additional 6 months will assist many buyers who are looking to move to a property that they will not be able to afford otherwise.
This will help to stabilise the housing market

The government is helping private firms to protect jobs by paying up to 80% of staff wages through this crisis. If it can do this why can it not help key workers who will be putting themselves/their families at risk and working extra hard under extremely challenging and unprecedented circumstances.

The cash grants proposed by Government are only for businesses in receipt of the Small Business Rates Relief or Rural Relief, or for particular sectors. Many small businesses fall outside these reliefs desperately need cash grants and support now.

View All HM Treasury Petitions

Departmental Select Committee

Treasury Committee

Commons Select Committees are a formally established cross-party group of backbench MPs tasked with holding a Government department to account.

At any time there will be number of ongoing investigations into the work of the Department, or issues which fall within the oversight of the Department. Witnesses can be summoned from within the Government and outside to assist in these inquiries.

Select Committee findings are reported to the Commons, printed, and published on the Parliament website. The government then usually has 60 days to reply to the committee's recommendations.


11 Members of the Treasury Committee
Mel Stride Portrait
Mel Stride (Conservative - Central Devon)
Treasury Committee Chair since 27th January 2020
Alison Thewliss Portrait
Alison Thewliss (Scottish National Party - Glasgow Central)
Treasury Committee Member since 2nd March 2020
Julie Marson Portrait
Julie Marson (Conservative - Hertford and Stortford)
Treasury Committee Member since 2nd March 2020
Angela Eagle Portrait
Angela Eagle (Labour - Wallasey)
Treasury Committee Member since 2nd March 2020
Felicity Buchan Portrait
Felicity Buchan (Conservative - Kensington)
Treasury Committee Member since 2nd March 2020
Anthony Browne Portrait
Anthony Browne (Conservative - South Cambridgeshire)
Treasury Committee Member since 2nd March 2020
Harriett Baldwin Portrait
Harriett Baldwin (Conservative - West Worcestershire)
Treasury Committee Member since 2nd March 2020
Steve Baker Portrait
Steve Baker (Conservative - Wycombe)
Treasury Committee Member since 2nd March 2020
Rushanara Ali Portrait
Rushanara Ali (Labour - Bethnal Green and Bow)
Treasury Committee Member since 2nd March 2020
Siobhain McDonagh Portrait
Siobhain McDonagh (Labour - Mitcham and Morden)
Treasury Committee Member since 11th May 2020
Emma Hardy Portrait
Emma Hardy (Labour - Kingston upon Hull West and Hessle)
Treasury Committee Member since 20th April 2021
Treasury Committee: Upcoming Events
Treasury Committee - Private Meeting
21 Jun 2021, 3 p.m.
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Treasury Committee: Previous Inquiries
Spring Budget 2020 Economic Crime Regional Imbalances in the UK economy The Work of the Debt Management Office Appointment of Richard Hughes as Chair of the Office for Budget Responsibility Reappointment of Professor Silvana Tenreyro to the Monetary Policy Committee Reappointment of Andy Haldane to the Monetary Policy Committee Appointment of Jonathan Hall to the Financial Policy Committee Appointment of Nikhil Rathi as Chief Executive of the Financial Conduct Authority UK Customs Policy Infrastructure Appointment of Andrew Bailey as Governor of the Bank of England Work of Government Actuary’s Department Work of the Financial Ombudsman Service Access to Cash Review Bank of England Financial Stability Reports Bank of England Inflation Reports Consumers’ Access to Financial Services Decarbonisation of the UK Economy and Green Finance Economic Crime The effectiveness of gender pay gap reporting HMRC Annual Report and Accounts inquiry Tax enquiries and resolution of tax disputes IT failures in the financial services sector Appointment of Dame Colette Bowe to the Financial Policy Committee Re-appointment of Professor Anil Kashyap to the Financial Policy Committee Work of the Financial Services Compensation Scheme Spending Round 2019 The impact of Business Rates on business Work of the Court of the Bank of England Independent Review of the Co-Operative Bank Regional Imbalances in the UK Economy Re-appointment of Michael Saunders to the Monetary Policy Committee Re-appointment of Ben Broadbent as Deputy Governor for Monetary Policy, Bank of England Maxwellisation RBS's Global Restructuring Group and its treatment of SMEs SME Finance Spring Statement 2019 The future of the UK’s financial services HM Treasury Annual Report and Accounts Service Disruption at TSB The UK's economic relationship with the European Union VAT The work of the Bank of England The work of the Chancellor of the Exchequer The work of the Financial Conduct Authority The Work of the Treasury The work of the Prudential Regulation Authority

50 most recent Written Questions

(View all written questions)
Written Questions can be tabled by MPs and Lords to request specific information information on the work, policy and activities of a Government Department

10th Jun 2021
To ask the Chancellor of the Exchequer, whether he has made an assessment of the potential merits of making voluntary emissions reduction certificates tax deductible.

The Government recognises that for the UK to reach net zero emissions in 2050, removing emissions, or greenhouse gas removals will be necessary to offset residual emissions in hard-to-abate sectors, as advised by the Climate Change Committee.

To deepen our evidence base on greenhouse gas removals and the existing market for voluntary emissions removals, and to support future policy development, BEIS and HM Treasury launched a Call for Evidence on Greenhouse Gas Removals in December last year. This Call for Evidence sought views from stakeholders on the role of Government in incentivising their development and deployment, including the role of tax incentives. A summary of responses to this Call for Evidence will be published in due course.

Kemi Badenoch
Exchequer Secretary (HM Treasury)
10th Jun 2021
To ask the Chancellor of the Exchequer, what plans he has to improve the adequacy of the Trader Support Service system for vehicle rental and leasing businesses using the UK Trader Scheme to declare goods not at risk.

The Trader Support Service (TSS) has been established to provide education and guidance and to submit declarations on behalf of traders operating under the NI Protocol. This service is live, operating well and TSS is implementing improvements regularly based on customer feedback.

Alongside the TSS, the Government has introduced the UK Trader Scheme (UKTS) for authorised traders to be able to declare goods ‘not at risk’. In order to qualify for full authorisation for the UKTS, traders need to meet certain conditions, including that they are established in Northern Ireland. Where not established, they must have a fixed place of business in Northern Ireland, carry out their customs elsewhere in the UK and have an indirect customs representative (such as the TSS).

However, the Government has also introduced a temporary easement for traders who are not established in Northern Ireland, or who do not have a fixed place of business in Northern Ireland; the Government is aware that this is the case for some GB-based businesses providing vehicle rental and leasing services in Northern Ireland. The easement is designed to assist businesses while they make preparations to meet the full requirements in cases where the trader delivers to fixed places of business in Northern Ireland from where goods are sold to or used by end consumers in Northern Ireland. In order to be authorised for the UKTS until 1 November 2021, the trader must still carry out customs operations elsewhere in the UK and have an indirect customs representative established in Northern Ireland. Further guidance on the easement is available on GOV.UK. HMRC continue to work with businesses to improve this process based on their feedback.

Jesse Norman
Financial Secretary (HM Treasury)
10th Jun 2021
To ask the Chancellor of the Exchequer, what steps he is taking to ensure the adequacy of VAT use and enjoyment rules relating to rental and leased vehicle movements between Northern Ireland and the Republic of Ireland.

At the end of the transition period, the VAT rules for the place of supply of services, including the use and enjoyment rules, were amended to reflect that the UK is not part of the EU Single Market. The use and enjoyment rules for the short term hire and leasing of vehicles ensure that UK VAT is due when the vehicles are effectively being used in the UK.

Jesse Norman
Financial Secretary (HM Treasury)
7th Jun 2021
To ask the Chancellor of the Exchequer, whether HMRC has brought any civil cases against Niramax as a result of its investigations of that company.

Under the Commissioners for Revenue and Customs Act 2005 (CRCA), HMRC have a statutory duty of confidentiality to protect the information they hold about taxpayers and as a result, HMRC cannot comment on any civil action being taken against any specific taxpayer or entity.

Jesse Norman
Financial Secretary (HM Treasury)
7th Jun 2021
To ask the Chancellor of the Exchequer, whether his Department has made an assessment of the potential merits of extending the stamp duty window for those who are unable to sell their property as a result of new building regulations.

The temporary SDLT relief was designed to stimulate immediate momentum in a property market where property transactions fell by as much as 50 per cent during the COVID-19 lockdown in March. This momentum in the property market has supported jobs which rely on custom from the property industry, such as retailers and tradespeople.

The SDLT holiday was extended to ensure that purchases that were unable to complete before 31 March because of delays in the sector are able to receive the relief. The Government will not extend the temporary relief further for any transactions.

Jesse Norman
Financial Secretary (HM Treasury)
8th Jun 2021
To ask the Chancellor of the Exchequer, what steps he is taking to ensure small firms in the leisure and hospitality industry, including those in the LGBT+ community, have access to insurance.

It is important that SMEs have access to suitable insurance and the Government is working closely with the sector to understand what more they can do to help businesses both now and in the future.

The commercial decisions taken by insurers are also subject to regulation and legislation. Insurers must treat customers fairly and firms are required to do so under the Financial Conduct Authority’s (FCA) rules. The Equality Act 2010 prohibits firms from discriminating against consumers with most protected characteristics, including sexual orientation.

John Glen
Economic Secretary (HM Treasury)
8th Jun 2021
To ask the Chancellor of the Exchequer, whether he has made an assessment of the potential effect of new bank transfer based payment methods offered by gambling providers on the efficacy of gambling transaction blocks as a tool to support people struggling with gambling harms.

The Government has made no such assessment in relation to the effect of new bank transfer based payment methods. However, licensed gambling operators are only permitted to use payment methods where they are able to ensure they are compliant with all Gambling Commission licence conditions and requirements, including anti-money laundering and safer gambling measures.

The Government also recognises that the financial services industry plays an important role in helping their customers monitor and manage their gambling spending, including by offering gambling transaction blocks. In recent years there has been considerable voluntary progress in this area by the industry, with almost all the largest UK banks, as well as the larger digital banks, now offering gambling transaction blocks for debit and credit card transactions.

The Government welcomes this progress and continues to work together with industry to identify what more can be done in this area. As such, I will soon be hosting a roundtable with the financial sector to discuss what action has taken place to date on this issue and look at opportunities for additional progress which further support UK consumers. This will include looking at wider payment methods.

John Glen
Economic Secretary (HM Treasury)
7th Jun 2021
To ask the Chancellor of the Exchequer, if he will publish the latest figures for the number of employees who are enrolled on the Job Retention Scheme in (a) the UK, (b) Wales and (c) Preseli Pembrokeshire constituency.

HM Revenue and Customs regularly publish statistics on the Coronavirus Job Retention Scheme (CJRS). The latest statistics were published on 3 June 2021 and can be found on GOV.UK:

https://www.gov.uk/government/statistics/coronavirus-job-retention-scheme-statistics-3-june-2021.

The statistics include figures for the number of employments on furlough. This differs from the number of employees on furlough, as an individual employed by more than one employer is counted once for each employment from which they have been put on furlough.

The latest statistics report that on 30 April 2021 there were (a) 3.44 million employments on furlough in the UK, (b) 131,900 employments on furlough where the employee was resident in Wales, and (c) 3,400 employments on furlough where the employee was resident in Preseli Pembrokeshire constituency.

These figures are based on the residential address information that HM Revenue and Customs hold for employees.

Jesse Norman
Financial Secretary (HM Treasury)
7th Jun 2021
To ask the Chancellor of the Exchequer, what recent assessment she has made on the potential effect of the Job Retention Scheme on (a) vacancies and (b) recruitment in the UK labour market.

The Coronavirus Job Retention Scheme (CJRS) aims to support jobs, reduce the risk of permanent business closures (supporting those that had temporarily ceased or reduced trading) and reduce the risk of large losses in incomes, through wage support to furloughed employees.

The number of employees on the CJRS has continued to fall as restrictions have eased. According to provisional data from HMRC, 3.4m employments remained on the CJRS at the end of April from 675,000 employers, down from 4.3m employments at the end of March from almost 765,000 employers. This fall was accounted for by a fall in the number of employments on the CJRS on a full time basis; from 2.9m at the end of March to 2.0m at the end of April.

According to the latest Office for National Statistics (ONS) data, vacancies rose by 49,000 on the quarter to stand at 657,000 in the three months to April, marking the eighth consecutive month of quarterly growth. Timelier online job advert data from Adzuna suggest that postings were 27 per cent above February 2020 levels at the end of May. According to early estimates from HMRC’s Real-Time Information (RTI), the number of paid employees increased by 97,000 in April, marking the fifth consecutive month of growth.

Jesse Norman
Financial Secretary (HM Treasury)
8th Jun 2021
To ask the Chancellor of the Exchequer, what discussions officials in his Department have had with relevant stakeholders on HMRC’s enforcement of classification of long-term and short-term assets for commercial maritime vessels.

Treasury officials are in regular contact with HMRC colleagues. In line with the practice of successive administrations, details of internal discussions are not normally disclosed.

HMRC do not classify which assets should be written down at the main or special rate of writing down allowances. Instead, businesses should identify whether an asset they have acquired has a useful economic life (UEL) of more or less than 25 years when new. This UEL test for plant and machinery should be applied on the asset as a whole, rather than individual components; since for tax purposes the asset is depreciated as a single unit.

Jesse Norman
Financial Secretary (HM Treasury)
8th Jun 2021
To ask the Chancellor of the Exchequer, what recent discussions officials in his Department have had with representatives of HMRC on the classification of long-term and short-term vessels under the capital allowance scheme for commercial maritime vessels.

Treasury officials are in regular contact with HMRC colleagues. In line with the practice of successive administrations, details of internal discussions are not normally disclosed.

HMRC do not classify which assets should be written down at the main or special rate of writing down allowances. Instead, businesses should identify whether an asset they have acquired has a useful economic life (UEL) of more or less than 25 years when new. This UEL test for plant and machinery should be applied on the asset as a whole, rather than individual components; since for tax purposes the asset is depreciated as a single unit.

Jesse Norman
Financial Secretary (HM Treasury)
8th Jun 2021
To ask the Chancellor of the Exchequer, how many businesses have received funding through the SME Brexit Support Fund.

As of 7 June 2021, nearly 2,000 businesses have been offered grants amounting to £3.1m through the SME Brexit Support Fund.

Jesse Norman
Financial Secretary (HM Treasury)
9th Jun 2021
To ask the Chancellor of the Exchequer, what assistance is available to exporters in the UK who are struggling to ship goods to individual customers in Northern Ireland due to (a) an increase in shipping costs, (b) customers not having an EORI number and (c) not being registered with the TSS.

The Northern Ireland Protocol entails some new administrative processes for traders, notably new digital import declaration requirements and digital safety and security information for goods entering Northern Ireland from the rest of the UK. Processes are fully digital and eligible to be facilitated by the Trader Support Service (TSS). There are no export or exit declarations needed for goods leaving Great Britain for Northern Ireland.

The TSS is a free, optional service which supports all businesses affected by the Protocol. It can complete declarations on behalf of traders so that they do not need to engage directly with new digital customs systems or processes and in most cases traders will not need their own XI EORI number. Traders can register by going to https://www.gov.uk/guidance/trader-support-service.

As well as the TSS, the Government has provided a range of support for traders affected by the Protocol, including:

  • Publishing a suite of new guidance to support Great Britain and Northern Ireland businesses engaging in new processes under the Protocol.
  • Creating the Movement Assistance Scheme, which provides support to traders moving agri-food commodities and equines from Great Britain to Northern Ireland.
  • Creating a £20 million SME Brexit Support Fund to support small and medium sized businesses (SMEs) adjust to new customs, rules of origin, and VAT rules.
  • Implementing a range of other support schemes, including the General Export Facility guarantee scheme aimed at SMEs, which means the Government can provide an 80% guarantee on financial support from lenders to help with general exporting costs, up to the value of £25 million.
  • Implementing the UK Trader Scheme, which ensures that authorised traders do not pay tariffs on the movement of goods into Northern Ireland from Great Britain, where those goods can be shown to remain in the UK customs territory.
  • Permitting waivers for duty on goods that traders bring into Northern Ireland from Great Britain that would normally be charged ‘at risk’ tariffs, up to a maximum allowance of €200,000 over three tax years.
  • A temporary extension of the period in which traders who do not have a fixed place of business in Northern Ireland can be authorised to declare their goods “not at risk” until 1 November 2021, providing they meet all other UK Trader Scheme eligibility requirements.
  • Establishing a specific taskforce working with businesses across Northern Ireland and Great Britain on issues related to the Protocol.
Jesse Norman
Financial Secretary (HM Treasury)
8th Jun 2021
To ask the Chancellor of the Exchequer, pursuant to the Answer of 26 April 2021 to Question 182103 on Health Services: Private Sector, if he will publish the rationale for his decision to make covid-19 financial support, such as business rates discounts and grants, available to betting shops but not some dental practices.

The Government has provided enhanced support to the retail, hospitality and leisure sectors through business rates relief given the direct and acute impacts of the COVID-19 pandemic on those sectors.

The Government has targeted COVID-19 business grant schemes, including Restart Grants, at businesses that have been mandated to close, many of whom are facing high fixed property related costs. This was on the basis that these businesses are less likely to have sufficient cash reserves to meet their costs. These businesses have also continued to be hardest hit by social restrictions and social distancing over the last few months, and therefore have a reduced ability to generate revenue to cover their costs.

A range of further measures to support all businesses, including dental practices, have also been made available, such as the extension of the furlough scheme, Recovery Loan Schemes, and enhanced Time to Pay for Taxes.

Kemi Badenoch
Exchequer Secretary (HM Treasury)
4th Jun 2021
To ask the Chancellor of the Exchequer, what plans he has to support the brewery and pub sector in its recovery from covid-19 lockdowns as part of his Department’s review of alcohol duty; and if he will make a statement.

Pubs and breweries continue to benefit from a variety of support measures, including the Coronavirus Job Retention Scheme, which has been extended until the end of September 2021; a new UK-wide recovery loan scheme to make available loans between £25,001 and £10 million; and the Additional Restrictions Grant, which provides an additional £425 million of discretionary funding to support local businesses.

Recognising the challenges faced by the beer and pub industry, the Government also decided to freeze alcohol duty at the 2021 Budget.

The alcohol duty review is considering long-term reforms, and further updates will be provided in due course. The Government continues to keep all taxes under review.

Kemi Badenoch
Exchequer Secretary (HM Treasury)
4th Jun 2021
To ask the Chancellor of the Exchequer, what assessment he has made of the potential impact of a differential duty rate on administration costs for beer (a) producers and (b) retailers.

The Treasury is considering the merits of differentiating products based on the place of retail as part of its alcohol duty review and has consulted industry and stakeholders for their views. Officials are working closely with HMRC to assess the practical implications of potential options, such as administration costs. The Treasury will provide further updates about the review in due course.

Kemi Badenoch
Exchequer Secretary (HM Treasury)
4th Jun 2021
To ask the Chancellor of the Exchequer, whether he has made an assessment of the cost of implementing a differential alcohol duty rate for the off-trade sector.

The Treasury is considering the merits of differentiating products based on the place of retail as part of its alcohol duty review and has consulted industry and stakeholders for their views. Officials are working closely with HMRC to assess the practical implications of potential options, such as administration costs. The Treasury will provide further updates about the review in due course.

Kemi Badenoch
Exchequer Secretary (HM Treasury)
4th Jun 2021
To ask the Chancellor of the Exchequer, whether he has made an assessment of the economic impact of the proposal set out in his Department's Alcohol duty review to differentiate based on place of retail.

The Treasury is considering the merits of differentiating products based on the place of retail as part of its alcohol duty review and has consulted industry and stakeholders for their views. Officials are working closely with HMRC to assess the practical implications of potential options, such as administration costs. The Treasury will provide further updates about the review in due course.

Kemi Badenoch
Exchequer Secretary (HM Treasury)
4th Jun 2021
To ask the Chancellor of the Exchequer, whether the new UK Infrastructure Bank will have a mandate to offer loan guarantees for at-scale retrofit projects.

As set out in the Budget, the UK Infrastructure Bank will have a broad mandate to offer support across different sectors. This includes being able to support retrofit projects that contribute to achieving net zero emissions, where the Bank’s investment criteria are met.

The Government will provide further guidance on the investment parameters for the Bank in the Framework document to be published at launch.

The Bank will have a range of financing tools at its disposal including senior debt, equity, hybrid products and guarantees.

Kemi Badenoch
Exchequer Secretary (HM Treasury)
4th Jun 2021
To ask the Chancellor of the Exchequer, what steps he is taking to ensure correspondence sent to his Department is responded to within 20 working days.

We recognise the great importance of the effective and timely handling of correspondence.

Since the onset of the Covid-19 pandemic, HM Treasury has brought in additional staff to its central correspondence team and ensured its correspondence processes are as efficient as possible so Members receive timely, accurate and informative replies to their queries.

Kemi Badenoch
Exchequer Secretary (HM Treasury)
4th Jun 2021
To ask the Chancellor of the Exchequer, whether his Department plans to make specific financial support available to the motor trade industry to compensate loss of revenue as a result of the six month extension of MOTs following the covid-19 outbreak.

The Government recognises the importance of the UK motor industry and the severe impacts of Covid. The sector has benefited from unprecedented support for businesses and individuals over the past year. We continue to work with trade associations and companies to understand the sector’s needs and what support measures companies plan to use as we continue to restart the economy.

The extension to MOT certificates was introduced last year in response to the emerging coronavirus pandemic. This was to ensure that motorists could continue to use their vehicles to travel to work where essential, or to shop for essential food and medicine. The Government did not mandate garage closures, and car servicing was not prohibited. This meant that, while MOT certificates had been extended, motorists would still be able to keep their vehicles safe and roadworthy, including receiving any necessary repairs and maintenance.

Kemi Badenoch
Exchequer Secretary (HM Treasury)
9th Jun 2021
To ask the Chancellor of the Exchequer, what assessment HMRC has made of the potential merits of introducing arrivals duty free shops in airports, international rail and ferry terminals in Great Britain.

Following a consultation, the Government announced on 11 September 2020 that duty-free sales would be extended to EU-bound passengers for the first time in over 20 years from 1 January 2021.

This is a significant boost to all airports and international rail terminals in England, Scotland and Wales, including Manchester, and smaller regional airports and rail hubs, which have not been able to offer duty-free to the EU before.

Duty-free on arrival did not form part of the Government's consultation on the potential approach to duty- and tax-free goods arising from the UK’s new relationship with the EU, which took place in the Spring of 2020. The Government nonetheless acknowledged in the summary of responses to the consultation that some stakeholders had requested the introduction of duty-free on arrival. This also set out that duty-free on arrival was not a scheme that the Government previously offered and was therefore not considering implementing the scheme at that time.

Duty-free on arrival could undermine the UK high street and run counter to public health objectives. The Government would also need to consider the cost and any revenue and legal risks of introducing such a scheme. Any new tax relief will impose additional pressure on the public finances, to which excise duty makes a significant contribution. Duty on alcohol and tobacco raises over £22 billion and plays a key role in funding vital public services like the NHS and addressing harms caused by these products. Any loss in tax revenue would have to be balanced by a reduction in public spending, increased borrowing or increased taxation elsewhere.

Kemi Badenoch
Exchequer Secretary (HM Treasury)
7th Jun 2021
To ask the Chancellor of the Exchequer, what steps his Department is taking to ensure that, ahead of the introduction of a Plastics Tax in April 2022, consumers are actively engaged in the increased recycling of plastic packaging, allowing for business of all sizes to secure the necessary supplies to meet the 30 per cent post-consumer recycled content requirement.

The Government expects Plastic Packaging Tax to create greater demand for recycled material and in turn stimulate increased levels of recycling and collection of plastic waste.

The supply of recycled material is also expected to increase in the future as a result of technical advancements, improvements to collection infrastructure through the Government’s proposals for consistency in recycling, and the planned reforms to the Packaging Producer Responsibility system.

Kemi Badenoch
Exchequer Secretary (HM Treasury)
8th Jun 2021
To ask the Chancellor of the Exchequer, what plans he has to provide further support to sectors that recover slowly from the covid-19 pandemic.

Throughout the pandemic, the government has sought to protect people’s jobs and livelihoods while also supporting businesses and public services across the UK. To do this, the government has put in place an economic package of support which will provide businesses and individuals with certainty over the coming months, even as measures to prevent further spread of the virus change. The cumulative cost to the Government of this support since the start of the pandemic £352 billion.

Schemes such as the CJRS and SEISS, support for businesses through grants and loans, business rates and VAT relief are continuing beyond the end of the Roadmap. CJRS and SEISS have been extended until the end of September 2021, business rates and VAT relief to the end of the financial year, and Recovery Loans until the end of December 2021.

Thanks to the people’s hard work and sacrifice, supported by the success of the initial stages of the vaccine rollout, there is now a path to reopening the economy. We will continue to take a flexible but cautious approach as we review restrictions, ensuring support reflects the easing of restrictions to enable the economy to bounce back as quickly as possible.

Kemi Badenoch
Exchequer Secretary (HM Treasury)
7th Jun 2021
To ask the Chancellor of the Exchequer, what recent discussions he has had with the Secretary of State for Education on funding specific covid-19 recovery policies for disabled children and young people.

HM Treasury Ministers regularly meet with other government departments and a range of stakeholders, which includes discussions around disabled children and young people, and COVID-19 recovery.

As part of plans to boost education recovery, the government is investing £1.7 billion in academic years 20-21 and 21-22. This includes a £650 million catch up premium in 20-21, and £302 million one-off recovery premium in 21-22. Schools can prioritise this funding to support children with special educational needs and disabilities (SEND) where appropriate.

The government is providing a further £1.4 billion over the next three academic years for education recovery, including £1 billion to support up to six million, 15-hour tutoring courses for disadvantaged school children.

Steve Barclay
Chief Secretary to the Treasury
9th Jun 2021
To ask the Chancellor of the Exchequer, when he plans to respond to the letter from the hon. Member for West Lancashire of 16 April 2021 on NHS pay rise, reference ZA56278.

HM Treasury responded to the Member on 4 May 2021. A further copy has been sent by email.

Steve Barclay
Chief Secretary to the Treasury
4th Jun 2021
To ask the Chancellor of the Exchequer, if he will publish the (a) headcount and (b) full-time equivalent number of staff employed in HMRC’s Large Business Directorate in each year between 2014-15 and 2019-20.

The full-time equivalent number of staff working for HMRC’s Large Business Directorate was as follows:

31 March 2015

2,022

31 March 2016

2,137

31 March 2017

2,392

31 March 2018

2,338

31 March 2019

2,367

31 March 2020

2,395

The Large Business Directorate manages the tax compliance of the UK’s 2,000 largest and most complex businesses through a Customer Compliance Manager (CCM) model. CCMs are highly trained specialists, who lead teams of highly skilled tax professionals and other specialists to scrutinise these most complex and potentially high-risk business customers.

HMRC deploy their Large Business Directorate teams flexibly and their compliance professionals are likely to work on a number of different customer enquiries and tax issues at any one time. It is therefore not possible to say how many staff work on each individual Large Business Directorate enquiry.

Jesse Norman
Financial Secretary (HM Treasury)
4th Jun 2021
To ask the Chancellor of the Exchequer, if he will provide information on the total spend on compliance activities by HMRC’s Large Business Directorate in each year between 2014-15 and 2019-20.

The full-time equivalent number of staff working for HMRC’s Large Business Directorate was as follows:

31 March 2015

2,022

31 March 2016

2,137

31 March 2017

2,392

31 March 2018

2,338

31 March 2019

2,367

31 March 2020

2,395

The Large Business Directorate manages the tax compliance of the UK’s 2,000 largest and most complex businesses through a Customer Compliance Manager (CCM) model. CCMs are highly trained specialists, who lead teams of highly skilled tax professionals and other specialists to scrutinise these most complex and potentially high-risk business customers.

HMRC deploy their Large Business Directorate teams flexibly and their compliance professionals are likely to work on a number of different customer enquiries and tax issues at any one time. It is therefore not possible to say how many staff work on each individual Large Business Directorate enquiry.

Jesse Norman
Financial Secretary (HM Treasury)
4th Jun 2021
To ask the Chancellor of the Exchequer, if he will provide information on the average (a) headcount and (b) full time equivalent number of staff working on each active enquiry undertaken by HMRC’s Large Business Directorate in each year between 2014-15 to 2019-20.

The full-time equivalent number of staff working for HMRC’s Large Business Directorate was as follows:

31 March 2015

2,022

31 March 2016

2,137

31 March 2017

2,392

31 March 2018

2,338

31 March 2019

2,367

31 March 2020

2,395

The Large Business Directorate manages the tax compliance of the UK’s 2,000 largest and most complex businesses through a Customer Compliance Manager (CCM) model. CCMs are highly trained specialists, who lead teams of highly skilled tax professionals and other specialists to scrutinise these most complex and potentially high-risk business customers.

HMRC deploy their Large Business Directorate teams flexibly and their compliance professionals are likely to work on a number of different customer enquiries and tax issues at any one time. It is therefore not possible to say how many staff work on each individual Large Business Directorate enquiry.

Jesse Norman
Financial Secretary (HM Treasury)
4th Jun 2021
To ask the Chancellor of the Exchequer, how many people have Government Gateway accounts for (a) personal and (b) business use.

There are currently 73.1 million active credentials/accounts registered with Government Gateway; a single unique user may hold several accounts for use in interactions with HMRC and/or other Government departments.

69.4 million credentials are linked to HMRC services and are profiled across the user types below:

  • Tax Agents: 1.0 million
  • Individuals: 20.9 million
  • Organisations: 47.5 million

The remaining 3.7 million credentials are associated to OGDs (not HMRC) and HMRC do not hold a record as to whether these are used for personal or business use.

Jesse Norman
Financial Secretary (HM Treasury)
4th Jun 2021
To ask the Chancellor of the Exchequer, if he will provide information on compliance yield from activities relating to ensuring the proper payment of corporation tax in respect of the work of HMRC’s Large Business Directorate in each year between 2014-15 and 2019-20.

The Large Business Directorate compliance yield in respect of Corporation Tax is below:

Year

CT yield (£m)

2014-15

3,453

2015-16

3,650

2016-17

3,577

2017-18

2,882 (includes Petroleum Revenue Tax)

2018-19

2,608

2019-20

2,582

Jesse Norman
Financial Secretary (HM Treasury)
4th Jun 2021
To ask the Chancellor of the Exchequer, if he will provide information on the (a) number and (b) volume of enquiries undertaken by HMRC’s Large Business Directorate in respect of businesses of which the registered location of the parent group is in the (a) UK Crown dependencies and (b) British overseas territories, broken down by territory and dependency in each year between 2014-15 to 2019-20.

Information has been provided in the table below:

Risks Closed
During each Year Ended 31 March

2014/15

Crown Dependencies

24

British Overseas Territories

54

2015/16

Crown Dependencies

25

British Overseas Territories

50

2016/17

Crown Dependencies

33

British Overseas Territories

30

2017/18

Crown Dependencies

16

British Overseas Territories

43

2018/19

Crown Dependencies

28

British Overseas Territories

31

2019/20

Crown Dependencies

25

British Overseas Territories

31

Data in respect of individual dependencies and territories has not been provided, in order to protect taxpayer confidentiality.

Any information that could identify individual taxpayers, including aggregate information concerning a small number of taxpayers, is exempt under Section 18 Commissioners for Revenue and Customs Act 2005.

Jesse Norman
Financial Secretary (HM Treasury)
4th Jun 2021
To ask the Chancellor of the Exchequer, if he will provide information on the number of (a) active enquiries, (b) enquiries initiated and (c) enquiries closed by HMRC’s Large Business Directorate in each year between 2014-15 and 2019-20.

The information requested has been provided in the table below:

Year

Active enquiries at each 31/3

Enquiries initiated during the year

Enquiries closed during the year

2014-15

3722

3041

3135

2015-16

3875

3251

3112

2016-17

3617

2825

3109

2017-18

3302

2845

2667

2018-19

3263

1993

2551

2019-20

3220

1940

1986

Jesse Norman
Financial Secretary (HM Treasury)
4th Jun 2021
To ask the Chancellor of the Exchequer, if his Department will publish a breakdown of the (a) destination, (b) use, (c) type of product and (d) volume of Welsh steel exports in each year between 2010 and 2021.

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 called the Overseas Trade in Goods Statistics (OTS), which is available via their dedicated website (www.uktradeinfo.com).

Unfortunately the data collected does not enable HMRC to specifically identify ‘Welsh steel’. However, HMRC are able to provide data on steel products allocated to Wales under their Regional Trade in Goods Statistics (RTS) methodology.

The resultant data can be viewed via: https://www.uktradeinfo.com/trade-data/rts-custom-table/?id=069c86fb-747d-4420-8124-0fddc365a663.

Notes:

  1. The RTS data provides a breakdown of imports and exports by regions of the UK, to other countries. Trade for an individual business is allocated to a region based on the proportion of its employees employed in that region. For that reason it is possible that trade in steel by businesses considered to be based in Wales, may appear in the RTS under other regions of the UK other than Wales (or vice-versa). A full description of how UK trade is allocated to a region can be found in the RTS Methodology paper: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/697012/RTS_Methodology_Revision.pdf.
  2. The RTS uses the Standard International Trade Classification (SITC) which classifies goods more broadly. Steel exports have been defined here as ‘SITC 67 – Manufactured goods classified chiefly by material, Iron and Steel’.
  3. RTS data only describes the physical movement of goods between regions of the UK and other countries (not between the UK regions themselves).

HMRC’s RTS methodology was significantly changed to improve the allocation of region to a business. This affected data from 2013. Consequently, data for the period 2010 to 2012 is not comparable and so has not been provided.

HMRC trade statistics data does not provide any commentary on the ‘use’ of the exported items.

Jesse Norman
Financial Secretary (HM Treasury)
4th Jun 2021
To ask the Chancellor of the Exchequer, if he will provide information on the (a) mean and (b) median duration of all enquiries concluded that year by HMRC’s Large Business Directorate in each financial year between 2014-15 and 2019-20; and if he will make a statement.

The mean and median duration in months for all enquiries concluded by HMRC’s Large Business Directorate was as follows:

Year

Mean

Median

2014-15

11.2

4

2015-16

11.2

4

2016-17

14.3

5

2017-18

12.9

6

2018-19

14.8

8

2019-20

17.2

7

Jesse Norman
Financial Secretary (HM Treasury)
4th Jun 2021
To ask the Chancellor of the Exchequer, what estimate his Department has made of the number of employees that will benefit in 2022-23 from the introduction zero-rate contributions on secondary class 1 contributions for employees at freeport tax sites.

The National Insurance contribution relief will be key in supporting the Government’s objectives for the Freeports programme, which includes regeneration through job creation. The Freeports tax sites have not yet been confirmed and so the Government is currently unable to give an accurate estimate of the number of employees that benefit in 2022-23 as this will depend on how many employers use the relief and will vary depending on a number of circumstances, including the location of the Freeport tax site.

The Government will publish an updated Tax Information and Impact Note (TIIN), when further information is available following confirmation of the tax sites.

Jesse Norman
Financial Secretary (HM Treasury)
4th Jun 2021
To ask the Chancellor of the Exchequer, whether he plans to take steps to ensure that non-UK resident landlords of commercial property publish transparent data on their tax affairs that are accessible to the public to scrutinise.

The Government has no plans to require non-UK resident landlords of commercial property to publish data on their tax affairs.

Jesse Norman
Financial Secretary (HM Treasury)
4th Jun 2021
To ask the Chancellor of the Exchequer, what estimate his Department has made of the revenue impact in 2022-23 of introducing zero-rate contributions on secondary class 1 contributions for employees at freeport tax sites.

The National Insurance contribution relief will be important in supporting the Government’s objectives for the Freeports programme, which includes regeneration through job creation. The Government has considered the costs of the tax reliefs that will be granted across each of the eight English Freeport locations. However, as a result of these tax reliefs applying only in tax sites agreed and confirmed by Government, estimates of their cost will be dependent on the final locations once agreed.

Bidders were required to submit initial proposals for their tax sites as part of their bids. The Government will outline the process for confirming tax sites in due course and expects to score the costs of tax reliefs, including zero-rate contributions, at the next fiscal event. These costings will undergo the usual scrutiny from the Office for Budget Responsibility.

Jesse Norman
Financial Secretary (HM Treasury)
4th Jun 2021
To ask the Chancellor of the Exchequer, whether the Government plans to extend full business rates relief to all English Language Teaching (ELT) schools in (a) 2020-21 and (b) 2021-22.

The Government has provided enhanced support to the retail, hospitality and leisure sectors through business rates relief given the direct and acute impacts of the COVID-19 pandemic on those sectors.

The Ministry of Housing, Communities and Local Government has published guidance on eligibility for the relief, which is targeted at premises that are wholly or mainly being used as shops, restaurants, cafes, drinking establishments, cinemas and live music venues; for assembly and leisure; or as hotels, guest and boarding premises, and self-catering accommodation.

Jesse Norman
Financial Secretary (HM Treasury)
26th May 2021
To ask the Chancellor of the Exchequer, if he will make an assessment of the potential merits of extending Business Rates Relief to the end of the 2021-22 financial year.

The Budget announced a three-month extension to the business rates holiday for eligible businesses in the retail, hospitality and leisure sectors that was provided at Budget 2020. This means over 350,000 properties will pay no business rates for three months this year.

From 1 July 2021, 66% relief will be available subject to a cash cap that depends on whether businesses were required to close or were able to open on 5 January 2021. This additional relief takes the total value of support in 2021-22 to £6 billion and means the vast majority of businesses will on average receive 75% relief across the year.

Jesse Norman
Financial Secretary (HM Treasury)
26th May 2021
To ask the Chancellor of the Exchequer, if he will exempt Catholic sixth form colleges from paying VAT; and if he will make a statement.

Under the current VAT rules, the supply of education by an eligible body, including sixth form colleges, without a charge is outside the scope of VAT. Where a charge is applied, it is exempt from VAT. In either case, this means that no VAT is charged on these services. The Government has no plans to review these provisions.

Jesse Norman
Financial Secretary (HM Treasury)
7th Jun 2021
To ask the Chancellor of the Exchequer, how many HMRC employees were located in Scotland (a) in March 2011 and (b) at the most recent date on which his Department has collated that information.

Based on the HMRC organisational structure for March 2011 and May 2021, the numbers of employees located in Scotland were:

Headcount, March 2011 = 9,918

Headcount, May 2021 = 7,817

Jesse Norman
Financial Secretary (HM Treasury)
7th Jun 2021
To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits of removing VAT from the price of covid-19 PCR tests.

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.

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 further reduced for the British public while ensuring that travel is as safe as possible.

Jesse Norman
Financial Secretary (HM Treasury)
7th Jun 2021
To ask the Chancellor of the Exchequer, if he will make it his policy to cancel the tax debt of people who have become unemployed as a result of the covid-19 pandemic.

The Government has put in place very substantial support for taxpayers during this extraordinary time of uncertainty, including the introduction of a range of measures to help businesses and individuals to manage their tax liabilities.

This has included support for those in Self-Assessment, where taxpayers were given the option of deferring their July 2020 Payment on Account until January 2021 to give immediate support to businesses and individuals by keeping cash at their disposal during this extraordinary period of uncertainty.

In addition, HMRC scaled up their Time to Pay service where businesses or individuals can look to agree tailored plans to defer certain tax payments and repay them over a longer period of time.

HMRC also waived late filing penalties for Income Tax Self-Assessment (ITSA) returns due on 31 January 2021 for those who filed online by 28 February 2021, and announced that ITSA taxpayers would not be charged the 5% late payment penalty usually due on 3 March if they paid their tax or set up a payment plan by 1 April 2021.

Jesse Norman
Financial Secretary (HM Treasury)
7th Jun 2021
To ask the Chancellor of the Exchequer, whether his Department has conducted a cost-benefit analysis of enforcing tax debt on people who have become unemployed as a result of the covid-19 pandemic.

The Government has put in place very substantial support for taxpayers during this extraordinary time of uncertainty, including the introduction of a range of measures to help businesses and individuals to manage their tax liabilities.

This has included support for those in Self-Assessment, where taxpayers were given the option of deferring their July 2020 Payment on Account until January 2021 to give immediate support to businesses and individuals by keeping cash at their disposal during this extraordinary period of uncertainty.

In addition, HMRC scaled up their Time to Pay service where businesses or individuals can look to agree tailored plans to defer certain tax payments and repay them over a longer period of time.

HMRC also waived late filing penalties for Income Tax Self-Assessment (ITSA) returns due on 31 January 2021 for those who filed online by 28 February 2021, and announced that ITSA taxpayers would not be charged the 5% late payment penalty usually due on 3 March if they paid their tax or set up a payment plan by 1 April 2021.

Jesse Norman
Financial Secretary (HM Treasury)
7th Jun 2021
To ask the Chancellor of the Exchequer, what discussions he has had with British Overseas Territories on a minimum global tax rate.

The UK’s Overseas Territories are fiscally autonomous jurisdictions with their own democratically elected governments responsible for their fiscal matters.

Many of them are members of the OECD Inclusive Framework in their own right, which is the official forum for developing the framework of rules for a global minimum corporation tax; Pillar Two of the two-pillar package being developed by the OECD to address the tax challenges of digitisation.

The UK Government’s fundamental responsibility and objective is to ensure the security and good governance of the Territories and their peoples; the Government continues to uphold that responsibility and remains engaged with the Territories on that basis.

Jesse Norman
Financial Secretary (HM Treasury)
7th Jun 2021
To ask the Chancellor of the Exchequer, what recent assessment he has made of the potential merits of granting English language schools business rates relief.

The Government has provided enhanced support to the retail, hospitality and leisure sectors through business rates relief given the direct and acute impacts of the COVID-19 pandemic on those sectors.

The Ministry of Housing, Communities and Local Government has published guidance on eligibility for the relief, which is targeted at premises that are wholly or mainly being used as shops, restaurants, cafes, drinking establishments, cinemas and live music venues; for assembly and leisure; or as hotels, guest and boarding premises, and self-catering accommodation.

Jesse Norman
Financial Secretary (HM Treasury)
26th May 2021
To ask the Chancellor of the Exchequer, if he will make an assessment of the potential merits of extending the reduction in VAT to 5 per cent for tourism to amusement arcades.

The temporary reduced rate of VAT was introduced on 15 July to support the cash flow and viability of over 150,000 businesses and protect 2.4 million jobs in the hospitality and tourism sectors. This relief already comes at a significant cost of over £7 billion to the Exchequer and, while the Government keeps all taxes under review, there are no plans to extend the scope of the reduced rate.

The Government has introduced a wider package of support worth billions to help businesses through the coronavirus period, which includes extensions to the furlough scheme; extensions to the COVID-19 loan schemes; grant support; a business rates holiday for all retail, hospitality and leisure business properties; mortgage holidays; enhanced Time to Pay for taxes; and VAT deferrals.

Jesse Norman
Financial Secretary (HM Treasury)
7th Jun 2021
To ask the Chancellor of the Exchequer, what recent discussions he has had with the Secretary of State for Education on allocating funding to specific covid-19 recovery policies for disabled children and young people.

HM Treasury Ministers regularly meet with other government departments and a range of stakeholders, which includes discussions around disabled children and young people, and COVID-19 recovery.

As part of plans to boost education recovery, the government is investing £1.7 billion in academic years 20-21 and 21-22. This includes a £650 million catch up premium in 20-21, and £302 million one-off recovery premium in 21-22. Schools can prioritise this funding to support children with special educational needs and disabilities (SEND) where appropriate.

The government is providing a further £1.4 billion over the next three academic years for education recovery, including £1 billion to support up to six million, 15-hour tutoring courses for disadvantaged school children.

Steve Barclay
Chief Secretary to the Treasury