Asked by: Andrew Lewer (Conservative - Northampton South)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what discussions he has had with banks on ensuring that there is provision to address unresolved banking complaints following the planned closure of the Business Banking Resolution Service in December 2023.
Answered by Andrew Griffith - Minister of State (Department for Science, Innovation and Technology)
The Business Banking Resolution Service (BBRS) is an independent non-governmental body that does not receive any public funding.
The Government has always been clear that the independence of the BBRS is vital, and as such it is not appropriate for the Government to comment on its future. According to the timelines agreed by the BBRS when it was set up, the scheme for historical complaints will close on 14 February 2023, while the contemporary scheme for cases from large SMEs is due to close at the end of 2023 unless an extension is granted by participating banks.
Asked by: Andrew Lewer (Conservative - Northampton South)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, about the potential merits of levying VAT on audiobooks.
Answered by Lucy Frazer - Secretary of State for Culture, Media and Sport
Audiobooks, in both physical and digital format, are subject to VAT at the standard rate.
VAT has been designed as a broad-based tax on consumption, and the 20 per cent standard rate applies to the vast majority of goods and services, including audiobooks. VAT raised around £130 billion in 2019-20 and helps to fund key spending priorities.
VAT, as a matter of tax policy, is overseen by the HM Treasury. There are no planned discussions between the Chancellor of the Exchequer and the Secretary of State for Digital, Culture, Media and Sport on the merits of levying VAT on audiobooks.
The Government keeps all taxes under review, including VAT.
Asked by: Andrew Lewer (Conservative - Northampton South)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, when the Government plans to publish guidance on which businesses will be eligible for the 50 per cent business rates relief discount; and whether high street adult gaming centres are planned to be eligible.
Answered by Lucy Frazer - Secretary of State for Culture, Media and Sport
Guidance setting out eligibility for the 2022-23 retail, hospitality and leisure relief will be published by the Department for Levelling Up, Housing and Communities in due course.
Asked by: Andrew Lewer (Conservative - Northampton South)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if HMRC’s officers will provide their tax analysis and answer questions from the taxpayer arising from the analysis, before parties enter into Alternative Dispute Resolution scheme; and if he will make a statement.
Answered by Jesse Norman
Throughout a compliance check HMRC will provide accurate, consistent and clear information to the taxpayer, including details of any assessments raised and explanations for any decisions HMRC make during the check. Should a taxpayer have any questions about the compliance check or an assessment, they should write to HMRC who will seek to clarify anything that is unclear. However, HMRC’s approach also relies on a shared understanding of the full facts so that they can understand the full nature of the tax risk and deal with it appropriately.
It is generally only when an impasse is reached between HMRC and the taxpayer that Alternative Dispute Resolution (ADR) is considered. In some cases the full facts will have been established and the mediation will focus on the consequent tax analysis. But in some, the value of ADR will be to seek through mediation, a shared understanding of the facts and help the case progress on that basis.
Alternative Dispute Resolution (ADR) is a voluntary, informal process in which an impartial HMRC mediator actively assists parties to work towards agreement of a tax dispute. ADR is one facet of HMRC’s overall approach to dispute resolution, which is wherever possible to reach agreement with taxpayers through collaboration. The following is specific information relating to the ADR function only and therefore only forms part of the dispute resolution landscape in HMRC. HMRC do not currently offer arbitration as a means to resolve disputes.
For the period 1 April 2015–31 March 2020 there have been 5,467 applications for ADR. Of these, 2,641 were suitable for mediation and accepted into the ADR process with an average resolution rate of 86.8% across all years.
Asked by: Andrew Lewer (Conservative - Northampton South)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what estimate he has made of the number of taxpayers who have used HMRC's Alternative Dispute Resolution through (a) arbitration and (b) mediation in each year that the scheme has existed.
Answered by Jesse Norman
Throughout a compliance check HMRC will provide accurate, consistent and clear information to the taxpayer, including details of any assessments raised and explanations for any decisions HMRC make during the check. Should a taxpayer have any questions about the compliance check or an assessment, they should write to HMRC who will seek to clarify anything that is unclear. However, HMRC’s approach also relies on a shared understanding of the full facts so that they can understand the full nature of the tax risk and deal with it appropriately.
It is generally only when an impasse is reached between HMRC and the taxpayer that Alternative Dispute Resolution (ADR) is considered. In some cases the full facts will have been established and the mediation will focus on the consequent tax analysis. But in some, the value of ADR will be to seek through mediation, a shared understanding of the facts and help the case progress on that basis.
Alternative Dispute Resolution (ADR) is a voluntary, informal process in which an impartial HMRC mediator actively assists parties to work towards agreement of a tax dispute. ADR is one facet of HMRC’s overall approach to dispute resolution, which is wherever possible to reach agreement with taxpayers through collaboration. The following is specific information relating to the ADR function only and therefore only forms part of the dispute resolution landscape in HMRC. HMRC do not currently offer arbitration as a means to resolve disputes.
For the period 1 April 2015–31 March 2020 there have been 5,467 applications for ADR. Of these, 2,641 were suitable for mediation and accepted into the ADR process with an average resolution rate of 86.8% across all years.
Asked by: Andrew Lewer (Conservative - Northampton South)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, whether he plans to re-examine the Geospatial Commission proposal of November 2017 on free access to Ordnance Survey data.
Answered by Elizabeth Truss
At Autumn Budget 2017, the government committed to work with Ordnance Survey (OS) and the new Geospatial Commission to establish by May 2018 how to open up freely OS’s MasterMap data to UK-based small businesses in particular. This work is underway and we will provide further updates in due course.