Asked by: Duncan Baker (Conservative - North Norfolk)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if he will make an assessment of the potential merits of calculating national insurance contributions using the combined income from multiple employers.
Answered by Victoria Atkins - Secretary of State for Health and Social Care
National Insurance Contributions (NICs) are assessed on a pay-period basis per each employment. Requiring the aggregation of earnings for NICs of people doing more than one job with multiple employers would be administratively complex, increasing the burden on employers.
However, the Government keeps all taxes, including NICs, under review.
Asked by: Duncan Baker (Conservative - North Norfolk)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer whether he has had recent discussions with relevant stakeholders on providing increased financial support for pubs in the Autumn Statement 2023.
Answered by Gareth Davies - Exchequer Secretary (HM Treasury)
HM Treasury ministers and officials regularly engage with stakeholders as an important part of the policy development process.
The Government believes that pubs make an important contribution to our culture, fostering a sense of place and community, and the UK economy.
Our ‘Brexit Pubs Guarantee,’ confirms that the duty on a draught pint will always be lower than its equivalent in a supermarket. And the new alcohol duty system implemented in August of this year included a new Draught Relief that provides a significant duty discount on alcohol sold in containers of 20 litres or more in the on-trade.
In addition, pubs will benefit from business rates support worth £13.6bn over the next five years, including a more generous Retail, Hospitality and Leisure (RHL) relief scheme that has increased from 50% to 75% relief in 2023-24.
Asked by: Duncan Baker (Conservative - North Norfolk)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if he will make an assessment for the implication for his policies of the changing charities' status on the list of goods and services set out in the EU Annex III of the Principal VAT Directive; and if he will make an assessment of the potential merits of reducing VAT rates for charities on their energy bills.
Answered by James Cartlidge - Minister of State (Ministry of Defence)
Subject to a transition period until April 2024 for existing qualifying charities, from 15 March 2023 the availability of UK tax reliefs for charities is restricted to UK charities only. The application of VAT reliefs for charities will not be affected.
As the UK is no longer part of the EU, it now enjoys greater freedom when setting rates of VAT than was allowed under the VAT Directive. Charities already benefit from the reduced rate of VAT where their fuel and power are used for non-business purposes.
Asked by: Duncan Baker (Conservative - North Norfolk)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if he will make an assessment of the potential merits of removing fuel duty paid on red diesel.
Answered by Simon Clarke
At Spring Statement 2022 in response to fuel prices reaching record levels, the government announced a temporary 12-month cut to the full rate of duty on petrol and diesel of 5p per litre and an equivalent percentage cut on the rates for rebated fuels. Overall, this is the largest cash-terms cut across all fuel duty rates at once, ever, and is only the second time in 20 years that main rates of petrol and diesel have been cut. This cut represents savings for households and businesses, including those that use red diesel, worth around £2.4 billion in 2022-23.
All taxes, including fuel duty, remain under review and any changes are considered and announced by the Chancellor.