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Written Question
Bank Services: British Nationals Abroad
Tuesday 20th September 2022

Asked by: Lord Black of Brentwood (Conservative - Life peer)

Question to the HM Treasury:

To ask Her Majesty's Government what plans they have, if any, to help British expatriates whose banking facilities in the UK are being closed as a result of Brexit.

Answered by Baroness Penn - Minister on Leave (Parliamentary Under Secretary of State)

The provision of banking services, including whether UK firms can service EEA-based customers, is a commercial decision for firms based on a variety of factors, including the local law and regulation of individual countries, an assessment of profitability or other commercial drivers. The Government does not intervene in these commercial decisions.

Nonetheless, the Government expects banks to act lawfully and in accordance with local regulators’ expectations. We also expect that banks work to ensure good outcomes for their customers and provide timely communications to enable them to make appropriate decisions.

UK providers are expected to contact impacted customers if they need to make any changes to their product or the way it is provided. We encourage customers with questions or concerns to speak to their banking service provider.


Written Question
Musical Instruments: Customs
Wednesday 3rd March 2021

Asked by: Lord Black of Brentwood (Conservative - Life peer)

Question to the HM Treasury:

To ask Her Majesty's Government, further to the Written Answer by Lord Agnew of Oulton on 15 February (HL12770), whether (1) ATA Carnets, and (2) portable musical instruments, are included on the List of Goods Applicable to Oral and By Conduct Declarations.

Answered by Lord Agnew of Oulton

The ATA Carnet system is an internationally agreed method of moving certain goods between customs territories temporarily (i.e. a passport for goods). An ATA Carnet simplifies the customs formalities by allowing a single document to be used for clearing goods through customs in the countries that are part of the ATA Carnet system. The ATA Carnet must be presented to customs for endorsement each time the goods enter or leave a customs territory. This is currently a manual, paper-based process and therefore not appropriate for oral and by conduct declarations. It is valid for one year and allows for movement of the goods shown on the Carnet as many times as required during the 12 months to any of the destinations applied for.

Portable musical instruments are on the List of Goods Applicable to Oral and By Conduct Declarations.


Written Question
Social Security Benefits: EU Nationals
Wednesday 17th February 2021

Asked by: Lord Black of Brentwood (Conservative - Life peer)

Question to the HM Treasury:

To ask Her Majesty's Government what plans they have to put in place a rebate system for employers resident in the UK and workers from EU countries that chose not to join the EU–UK Social Security Coordination Agreement before 31 January.

Answered by Lord Agnew of Oulton

The Trade and Cooperation Agreement reached with the EU includes social security provisions that have practical benefits for UK and EU citizens travelling between the UK and EU.

These provisions support business and trade by ensuring that cross-border workers and their employers are only liable to pay social security contributions in one state at a time.

All Member States have expressed their wish to opt-in to apply the detached worker provision. This means that workers moving temporarily between the UK and the EU will continue to pay social security contributions in their home state.


Written Question
Musical Instruments: Customs
Wednesday 17th February 2021

Asked by: Lord Black of Brentwood (Conservative - Life peer)

Question to the HM Treasury:

To ask Her Majesty's Government whether (1) customs declarations are, or (2) an ATA Carnet is, required for the movement of musical instruments and equipment between Great Britain and Northern Ireland.

Answered by Lord Agnew of Oulton

No export or exit declarations are required for goods leaving Great Britain (GB) for Northern Ireland (NI).

On entry into NI from GB, if musical instruments and equipment are to be used for commercial purposes, some additional process is required, as with other goods. If they are accompanied (for example, if contained in a passenger’s baggage) then the person carrying them will be deemed to have made a declaration by conduct. If the instruments and equipment are not accompanied (for example, they are carried as freight) then a declaration will be required.

Most goods in free circulation in Northern Ireland – including musical instruments and equipment – currently benefit from unfettered access to GB, such that no customs declarations are required either on exit from NI or entry to GB.

ATA Carnets are an option for temporarily moving goods between the UK, EU and NI. Use of an ATA Carnet is generally a commercial decision based on cost effectiveness and an individual’s/business’s circumstances.


Written Question
Musical Instruments: Customs
Monday 15th February 2021

Asked by: Lord Black of Brentwood (Conservative - Life peer)

Question to the HM Treasury:

To ask Her Majesty's Government whether an ATA Carnet is required for the portable transportation of musical instruments and equipment for (1) UK musicians working in the EU, and (2) EU musicians working in the UK.

Answered by Lord Agnew of Oulton

ATA carnets are available for commercial goods, professional equipment or goods going to trade fairs or exhibitions in participating countries, which are moved on a temporary basis to a new customs territory (i.e. they will not be sold and will return to the country of origin). This includes musical instruments. Carnets allow a single document to be used for clearing goods through customs in the countries that are part of the ATA carnet system.

There are two other options available when moving musical instruments temporarily between the EU and the UK (used together for export and reimport procedures); Temporary Admission and Returned Goods Relief.

Temporary Admission is a customs procedure that allows a person to import non-UK goods temporarily into the UK. Using Temporary Admission means any import duty or import VAT is suspended as long as the goods are removed from the UK at a later date. Temporary Admission is useful if a person needs to import goods such as samples, professional equipment or items for auction, exhibition or demonstration temporarily into the UK.

Returned Goods Relief (RGR) allows eligible items to be reimported free from customs duty and import VAT. The relief can apply to exported items returning to the UK if certain conditions can be met. For RGR to apply, goods must normally be returned within three years of the date of export unless exceptional circumstances exist. For RGR on import VAT to apply the exporter and importer must be the same person and any VAT due must have been previously paid in the UK or EU.

Temporary Admission and Returned Goods Relief may be available in the EU. Further information on EU customs procedures can be found online.


Written Question
Musical Instruments: Customs
Monday 15th February 2021

Asked by: Lord Black of Brentwood (Conservative - Life peer)

Question to the HM Treasury:

To ask Her Majesty's Government whether an ATA Carnet is required for the shipment of musical instruments and equipment by truck or cargo between the UK and the EU.

Answered by Lord Agnew of Oulton

ATA carnets are available for commercial goods, professional equipment or goods going to trade fairs or exhibitions in participating countries, which are moved on a temporary basis to a new customs territory (i.e. they will not be sold and will return to the country of origin). This includes musical instruments. Carnets allow a single document to be used for clearing goods through customs in the countries that are part of the ATA carnet system.

There are two other options available when moving musical instruments temporarily between the EU and the UK (used together for export and reimport procedures); Temporary Admission and Returned Goods Relief.

Temporary Admission is a customs procedure that allows a person to import non-UK goods temporarily into the UK. Using Temporary Admission means any import duty or import VAT is suspended as long as the goods are removed from the UK at a later date. Temporary Admission is useful if a person needs to import goods such as samples, professional equipment or items for auction, exhibition or demonstration temporarily into the UK.

Returned Goods Relief (RGR) allows eligible items to be reimported free from customs duty and import VAT. The relief can apply to exported items returning to the UK if certain conditions can be met. For RGR to apply, goods must normally be returned within three years of the date of export unless exceptional circumstances exist. For RGR on import VAT to apply the exporter and importer must be the same person and any VAT due must have been previously paid in the UK or EU.

Temporary Admission and Returned Goods Relief may be available in the EU. Further information on EU customs procedures can be found online.


Written Question
Coronavirus Job Retention Scheme
Wednesday 20th May 2020

Asked by: Lord Black of Brentwood (Conservative - Life peer)

Question to the HM Treasury:

To ask Her Majesty's Government what steps they are taking to ensure employers follow their guidance that atypical workers on PAYE, including agency workers, individuals on zero-hours contracts, and casual workers, are eligible to be furloughed under the Coronavirus Job Retention Scheme; and whether they intend to send communications to employers encouraging them to do so.

Answered by Lord Agnew of Oulton

The Government encourages all?firms?affected by coronavirus to treat their employees fairly and carefully.?The scheme?is already?helping?firms keep millions of people in employment by?covering?most wage costs. While there is no obligation for employers to take up the scheme, the scheme is open to all UK employers provided they have a PAYE scheme registered on HMRC’s real time information system for PAYE on 19 March 2020;?enrolled for PAYE online; and have a UK bank account. HMRC must?also?have received an RTI submission notifying payment in respect of that employee on or before 19 March 2020. Employers can claim for employees on any type of employment contract, including full-time, part-time, agency, flexible or zero-hour contracts.

Those not eligible for the scheme may have access to other support which the Government is providing, including a package of temporary welfare measures and up to three months’ mortgage payment holidays for those who may be in difficulty with their mortgage payments.


Written Question
Coronavirus Job Retention Scheme: Voluntary Work
Wednesday 20th May 2020

Asked by: Lord Black of Brentwood (Conservative - Life peer)

Question to the HM Treasury:

To ask Her Majesty's Government why they have prohibited furloughed employees to continue working or volunteering for the organisation they have been furloughed from under the Coronavirus Job Retention Scheme; and what assessment they have made of the potential merits of financial measures adopted by governments in other countries, including the (1) Canada Emergency Wage Subsidy, and (2) Australian JobKeeper Payment, that allow furloughed employees to continue working for their businesses.

Answered by Lord Agnew of Oulton

The purpose of the Coronavirus Job Retention Scheme (CJRS) is to support people who would otherwise have been made redundant. To prevent fraudulent claims, the Government made it clear that individuals cannot work or volunteer for their organisation.

This aims to protect individuals too; if workers were allowed to volunteer or work for their employer, the employer could ask them to work in an effectively full time way while only paying 80% of the wages. Individuals are permitted to work for another employer, undertake training or volunteer subject to public health guidance, and the Department for Culture, Media and Sport is working with other government departments and the voluntary, community and social enterprise sector to identify areas where volunteers can contribute to the COVID-19 response.

The Government is closely monitoring other international employment protection schemes, and is engaging with other governments to inform the decision-making process for the CJRS.


Written Question
Self-employment Income Support Scheme
Wednesday 20th May 2020

Asked by: Lord Black of Brentwood (Conservative - Life peer)

Question to the HM Treasury:

To ask Her Majesty's Government what assessment they have made of the potential negative impact on graduates, and individuals who have been on sick leave or maternity leave, caused by the policy of offering self-employed individuals a grant through the Self-Employment Income Support Scheme based on the average monthly self-employed profit from the last three tax; and whether they will introduce special circumstances that allow individuals to discount these years when calculating average profits to better reflect their current position.

Answered by Lord Agnew of Oulton

Claiming Maternity Allowance or taking parental/sickness leave does not mean that the trade has ceased and therefore should not affect a person’s eligibility for Self-Employment Income Support Scheme, as long as the individual intends to return to the trade after maternity/paternity/adoption leave.

Anyone who submitted a tax return in 2018/19, and meets the eligibility criteria, will be eligible for the SEISS. The Government recognises that some people may not have submitted a 2018/19 return for a range of reasons, including due to parental/sickness leave or entering the labour market as a new graduate.

The Chancellor has indicated that delivering a scheme for the self-employed is a very difficult operational challenge, particularly in the time available. It is not possible for HMRC to know the reasons why an individual’s profits may have dropped in earlier years from income tax self-assessment returns. However, to help those with volatile income in 2018/19, HMRC can determine an individual’s eligibility on either their profits in 2018-19, or on an average between 2016-17 to 2018-19.


Written Question
Coronavirus Job Retention Scheme and Self-employment Income Support Scheme
Wednesday 20th May 2020

Asked by: Lord Black of Brentwood (Conservative - Life peer)

Question to the HM Treasury:

To ask Her Majesty's Government what is the justification for the cap on trading profits in order to access the Self-Employment Income Support Scheme to be set at £50,000 when there is no cap on earnings in the eligibility criteria for the Coronavirus Job Retention Scheme.

Answered by Lord Agnew of Oulton

The Coronavirus Job Retention Scheme (CJRS) and Self-Employment Income Support Scheme (SEISS) are different schemes. The CJRS is designed to prevent businesses laying off staff. The SEISS is designed to support the living standards of the self-employed.

The SEISS, including the £50,000 threshold, is designed to target those who need it most and who are most reliant on their self-employment income. The self-employed are a very diverse population. They have a wide mix of turnover and profits, with monthly and annual variations even in normal times. The self-employed can also offset losses against profits in other years and other forms of income. Some may see their profits unaffected by the current situation, while others will have substantial alternative forms of income. For example, those who had more than £50,000 from self-employment profits in 2017-18 had an average total income of more than £200,000.

In addition, the self-employed can continue to work and remain eligible for the taxable grant as long as they meet the other criteria, including their trade being adversely affected as a result of COVID-19.

Those with average profits above £50,000 may still benefit from other support. Individuals may have access to a range of grants and loans depending on their circumstances. The SEISS supplements the significant support already announced for UK businesses, including the Bounce Back Loan Scheme for small businesses, the Coronavirus Business Interruption Loan Scheme, and the deferral of tax payments. More information about the full range of business support measures is available on GOV.UK.