Asked by: Angus Brendan MacNeil (Independent - Na h-Eileanan an Iar)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, how many officials of his Department, its agencies and non-departmental public bodies have the word trade in their job title.
Answered by Andrew Jones
HM Treasury has a dedicated team working on trade policy, as well as a team focused on international trade in Financial Services. This resource is complemented by officials working on a range of trade related issues across the department, including trade promotion, economic analysis and customs policy.
Asked by: Angus Brendan MacNeil (Independent - Na h-Eileanan an Iar)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, if he will make an assessment of the potential merits of (a) delaying implementation of mandatory digital tax reporting until superfast broadband infrastructure is available in all parts of the UK and (b) exempting those people living in areas not included in the superfast broadband roll-out programme from the requirement to make a digital return.
Answered by Jane Ellison
The Making Tax Digital consultations closed on 7 November. The Government is currently considering the responses received and, as announced at the Autumn Statement, will publish its response in January.
The Government has already announced that those businesses who are digitally excluded will be exempt from the digital record keeping and update requirements of Making Tax Digital. The consultations sought feedback on the appropriate criteria for this exemption.
The Government further announced, at the Autumn Statement, £1 billion of new funding to boost UK's digital infrastructure. This includes further rollout of fibre broadband networks, enabling faster connections for businesses, helping build a better more productive economy for all.
Asked by: Angus Brendan MacNeil (Independent - Na h-Eileanan an Iar)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, what assessment he has made of the economic effect on small and new-entrant producers of the introduction of the standard charge imposed by HM Revenue and Customs under the Spirit Drinks Verification Scheme; and what reports he has received of whether the standard charge is a barrier to entry for small and new-entrant producers and a restraint on trade.
Answered by Jane Ellison
An assessment of the impact of the verification scheme was published in 2012 as part of a consultation: http://webarchive.nationalarchives.gov.uk/20121205004423/http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageLibrary_ConsultationDocuments&propertyType=document&columns=1&id=HMCE_PROD1_032348
No respondents to the consultation suggested an alternative method of apportioning the costs of the scheme; this was reflected in a subsequent assessment of impacts, although this has not been published.
The Spirit Drinks (Costs of Verification) Regulations 2013 require the Commissioners for HM Revenue and Customs to review the operation and effect of these regulations and publish a report within five years of them coming into effect. Such a report will be produced in 2018.
There have been no reports to say that the standard charge is a barrier to entry for small and new entrant producers or a barrier to trade. The Government would welcome any evidence that the fees are a barrier to entry.
Asked by: Angus Brendan MacNeil (Independent - Na h-Eileanan an Iar)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, whether he plans to increase funding for BBC ALBA.
Answered by David Gauke
The Government recognises MG Alba's valuable contribution to Gaelic language broadcasting. Although MG ALBA are funded by the Scottish Government, the previous government provided them with two one-off grants that ended in March 2016, for additional support for minority language services. MG ALBA continues to receive public funding from the Scottish Executive. There are no plans for the UK Government to provide further direct funding.
Asked by: Angus Brendan MacNeil (Independent - Na h-Eileanan an Iar)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, what assessment he has made of the relative competitiveness in terms of differentials in tax treatment of UK refiners and those importing petroleum products directly from European or international refiners and suppliers as opposed to internal imports in the UK.
Answered by Damian Hinds - Minister of State (Education)
I refer the Honourable Member to the answer given by my Honourable Friend the Financial Secretary to the Treasury on 16 November (PQ 14896 and 14897).
Asked by: Angus Brendan MacNeil (Independent - Na h-Eileanan an Iar)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, what steps the Government is taking to ensure parents using employer childcare voucher schemes are informed of the planned introduction of the tax free childcare scheme.
Answered by Damian Hinds - Minister of State (Education)
HMRC are working closely with parents, childcare providers and employers to develop communications and detailed guidance on Tax-Free Childcare, including information for families who currently receive Employer-Supported Childcare. HMRC are also developing an online calculator to help such families decide which scheme is right for them.
Asked by: Angus Brendan MacNeil (Independent - Na h-Eileanan an Iar)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, if he will make an assessment of the effect on the viability and competitiveness of UK oil refineries of the imposition of VAT and duty on products shipped by such refineries to another UK customs bonded oil storage location at the point of departure from the refinery.
Answered by Damian Hinds - Minister of State (Education)
Hydrocarbon oil becomes liable to duty and VAT when it is released for consumption in the UK. This is either: when it is imported; or when it is produced in the UK and delivered for home use from a refinery. Where hydrocarbon oil is imported to an excise warehouse, the duty and VAT is due when the oil is released for home use from the warehouse.
This administratively simple fuel duty system reduces the number of taxpayers and ensures that there is minimal fraud by reducing opportunities for criminals to infiltrate the supply chain. As a result, fuel duty is a large and stable source of revenue for the Exchequer, raising £27.2 billion in financial year 2014/15, with a very low tax gap of less than £100m. Allowing the movement of fuel on which duty and VAT has not yet been paid within the UK would add complexity to the administration of the tax and increase the opportunities for tax evasion. For these reasons the government has no plans to change the fuel duty or VAT point.
One of this government’s key priorities, as we transition to a low carbon economy, is to ensure a secure and resilient oil supply at affordable prices, whilst supporting investment and jobs. Following a review of the refining and import sectors by the previous government in 2014, a package of actions was developed, designed to help improve the operating environment for the refining and import sectors. These actions focus on three areas: a partnership approach with industry; removing market distortions; and tackling regulatory burden.
Asked by: Angus Brendan MacNeil (Independent - Na h-Eileanan an Iar)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, what plans he has to equalise the treatment of UK refinery manufactured finished petroleum products compared to imported fuels when products leave the UK customs bonded oil storage location in respect of imposition of VAT and duty.
Answered by Damian Hinds - Minister of State (Education)
Hydrocarbon oil becomes liable to duty and VAT when it is released for consumption in the UK. This is either: when it is imported; or when it is produced in the UK and delivered for home use from a refinery. Where hydrocarbon oil is imported to an excise warehouse, the duty and VAT is due when the oil is released for home use from the warehouse.
This administratively simple fuel duty system reduces the number of taxpayers and ensures that there is minimal fraud by reducing opportunities for criminals to infiltrate the supply chain. As a result, fuel duty is a large and stable source of revenue for the Exchequer, raising £27.2 billion in financial year 2014/15, with a very low tax gap of less than £100m. Allowing the movement of fuel on which duty and VAT has not yet been paid within the UK would add complexity to the administration of the tax and increase the opportunities for tax evasion. For these reasons the government has no plans to change the fuel duty or VAT point.
One of this government’s key priorities, as we transition to a low carbon economy, is to ensure a secure and resilient oil supply at affordable prices, whilst supporting investment and jobs. Following a review of the refining and import sectors by the previous government in 2014, a package of actions was developed, designed to help improve the operating environment for the refining and import sectors. These actions focus on three areas: a partnership approach with industry; removing market distortions; and tackling regulatory burden.
Asked by: Angus Brendan MacNeil (Independent - Na h-Eileanan an Iar)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, what recent representations he has received on allegations of illicit gold trafficking from South America by companies linked to the London bullion market; and if he will make a statement.
Answered by Damian Hinds - Minister of State (Education)
As Exchequer Secretary to the Treasury, I have received no recent representations on allegations of illicit gold trafficking from South America by companies linked to the London bullion market. Should such representations be received then they would be treated seriously and investigated.
Asked by: Angus Brendan MacNeil (Independent - Na h-Eileanan an Iar)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, how many people in Na h-Eileanan an lar constituency paid the top rate of income tax in each of the last five years.
Answered by David Gauke
i, ii, iii, iv and v. Statistics on the number of additional rate income tax payers liable to pay by government office regions, including Scotland, are published in HMRC’s income tax statistics, table 2.2: https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/306856/Table_2.2.pdf
County and constituency level information on additional rate tax payers is not published.