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Written Question
Foreign Companies: VAT
Wednesday 21st February 2024

Asked by: Ben Lake (Plaid Cymru - Ceredigion)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many times HMRC has directed non-established taxable persons whose business is not established in the EU to appoint a VAT representative in each of the last five financial years; what information his Department holds on the number and proportion of these VAT representatives that were themselves established in the UK; and how many and what proportion of non-established taxable persons whose business is not established in the EU failed to comply with such a direction.

Answered by Nigel Huddleston - Financial Secretary (HM Treasury)

HMRC does not hold data on how often they direct a non-established taxable person (NETP) to appoint a UK VAT representative, or levels of compliance.


Written Question
Football: Women
Thursday 11th January 2024

Asked by: Ben Lake (Plaid Cymru - Ceredigion)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what the Barnett Formula consequential funding for Wales will be of the announcement of 29t November 2023 of £30 million for women and girls football in England; and when the Welsh government will receive that funding.

Answered by Laura Trott - Chief Secretary to the Treasury

The Barnett formula is applied when departmental budgets change – not when departments announce how they are spending their budgets. When the Department for Culture Media and Sport’s budget changes in relation to this funding, the Barnett formula will apply in the usual way as set out in the published Statement of Funding Policy document.


Written Question
Taxation: International Cooperation
Monday 18th December 2023

Asked by: Ben Lake (Plaid Cymru - Ceredigion)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether his Department is taking steps to support the implementation of the UN General Assembly’s resolution on the Promotion of inclusive and effective international tax cooperation at the United Nations.

Answered by Gareth Davies - Exchequer Secretary (HM Treasury)

The UK strongly supports developing countries' efforts to scale-up domestic resource mobilisation to finance sustainable development.

The UK engaged constructively in the negotiations on the UN tax resolution. However, the UK, alongside many other countries, is concerned that proceeding with a UN convention on international tax at this time would not be the most effective way to achieve these goals. An Explanation of Vote was published on GOV.UK on 22nd November. [LINK]


Written Question
Bus Services: Wales
Tuesday 5th December 2023

Asked by: Ben Lake (Plaid Cymru - Ceredigion)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether his Department's fiscal rules require (a) programme and (b) departmental comparability factors to be applied to new funding announcements made outside of a Spending Review; and, with reference to the Written Ministerial Statement of 23 October 2023 entitled Bus Funding Update, HCWS1084, whether the announcement of additional funding for the bus service operators grant programme will have a 100% programme comparability factor applied for Barnett formula consequential funding for Wales.

Answered by Laura Trott - Chief Secretary to the Treasury

The Barnett formula will continue to apply in the usual way as set out in the published Statement of Funding Policy document. The Barnett formula is applied when departmental budgets change – not when departments announce how they are spending their budgets.

The Written Ministerial Statement of 23 October 2023 entitled 'Bus Funding Update’ did not announce additional funding for the Department of Transport. Any additional funding for the Department for Transport will be confirmed in the usual way.


Written Question
Bus Services: Wales
Tuesday 5th December 2023

Asked by: Ben Lake (Plaid Cymru - Ceredigion)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to the Written Ministerial Statement of 23 October 2023 entitled Bus Funding Update, HCWS1084, how much Barnett consequential funding the Welsh government will receive following the increase to the bus service operator grant.

Answered by Laura Trott - Chief Secretary to the Treasury

The Barnett formula will continue to apply in the usual way as set out in the published Statement of Funding Policy document. The Barnett formula is applied when departmental budgets change – not when departments announce how they are spending their budgets.

The Written Ministerial Statement of 23 October 2023 entitled 'Bus Funding Update’ did not announce additional funding for the Department of Transport. Any additional funding for the Department for Transport will be confirmed in the usual way.


Written Question
Transport: North of England
Tuesday 5th December 2023

Asked by: Ben Lake (Plaid Cymru - Ceredigion)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether his Department's fiscal rules require (a) programme and (b) departmental comparability factors to be applied to new spending on projects included in Network North.

Answered by Laura Trott - Chief Secretary to the Treasury

The Barnett formula will continue to apply in the usual way as set out in the published Statement of Funding Policy document. The Barnett formula applies when departmental budgets change, not when departments announce how they are spending those budgets.


Written Question
Private Equity: Taxation
Tuesday 5th December 2023

Asked by: Ben Lake (Plaid Cymru - Ceredigion)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will make an assessment of the potential merits of taxing carried interest at 45 per cent.

Answered by Nigel Huddleston - Financial Secretary (HM Treasury)

The government believes its approach to the taxation of Carried Interest, which is consistent with that taken in comparable jurisdictions, is a balanced one.


Written Question
Self-assessment: Fines
Wednesday 18th October 2023

Asked by: Ben Lake (Plaid Cymru - Ceredigion)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether he is taking steps to ensure that people filing a late tax return do not have to pay a penalty that exceeds the tax that they owe.

Answered by Victoria Atkins - Secretary of State for Health and Social Care

HMRC issues Self Assessment (SA) tax returns to customers when the information they hold suggests that the customer meets the published criteria for completing one. HMRC often cannot determine someone’s tax liability until they have sent in a tax return, therefore they need the return to establish whether there is tax due or not.​​ Late filing and payment penalties are charged to encourage customers to file on time, but HMRC can cancel a customer’s late filing penalty if the customer has a reasonable excuse. Customers can also ask HMRC to remove them from the SA process for future years if they no longer meet the criteria.​

From October 2011 the penalty legislation changed, from this point the capping of penalties was no longer factored into the calculation and any fixed penalty applied remained at the full amount regardless of liability. Although no change to the current penalty regime has been announced, Penalty Reform within Making Tax Digital will change the way HMRC calculates penalties for late Submission and late payment of tax. The new legislation will factor in the Liability amount, Filing frequency and length of time outstanding within its penalty calculations.

In reforming late payment and late filing penalties HMRC’s aim is to encourage those who persistently default to comply with their tax obligations rather than penalise those who make occasional errors.


Written Question
Child Benefit
Wednesday 6th September 2023

Asked by: Ben Lake (Plaid Cymru - Ceredigion)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many and what proportion of families have been affected by the High Income Child Benefit Charge in each of the last five years; whether he has had discussions with Cabinet colleagues on the potential merits of a higher threshold for household income to determine eligibility for child benefit; and if he will increase the threshold for the High Income Child Benefit Charge in line with inflation.

Answered by Victoria Atkins - Secretary of State for Health and Social Care

The Government publishes annual data on individuals who have declared a High Income Child Benefit Charge (HICBC) liability and individuals that have opted out of getting Child Benefit payments, available on GOV.UK:

https://www.gov.uk/government/statistics/child-benefit-statistics-annual-release-august-2022/child-benefit-statistics-annual-release-data-at-august-2022


Written Question
NHS: Wales
Thursday 20th July 2023

Asked by: Ben Lake (Plaid Cymru - Ceredigion)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 11 July 2023 to Question 192919 on NHS: Wales, how much of the £2.4 billion in funding for the NHS Long Term Workforce Plan will be allocated to the (a) 2024-25, b) 2025-26, (c) 2026-27, d) 2027-28 and e) 2028-29 financial years.

Answered by John Glen - Paymaster General and Minister for the Cabinet Office

In line with normal processes, further detail on the funding being provided by the UK Government in relation to the NHS Long Term Workforce Plan will be confirmed at the next fiscal event.