Asked by: Graham Brady (Conservative - Altrincham and Sale West)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what estimate he has made of the (a) overall amount and (b) proportion of tax revenue from the contributions of businesses with 0-49 employees in terms of (i) employer national insurance contributions, (ii) corporation tax, (iii) value added tax and (iv) business rates in the most recent year for which information is available.
Answered by Mel Stride - Secretary of State for Work and Pensions
I refer the hon member to the answer that I gave on 9 October 2018 to PQ 173981 and PQ 173982.
It is not possible to estimate the (a) overall amount and (b) proportion of tax revenue from the contributions of businesses with 0-49 employees in terms of (i) employer national insurance contributions, (iii) value added tax and (iv) business rates as the information is not readily available but could be provided only at disproportionate cost. HMRC does not collect business rates.
It is possible to identify tax liabilities for businesses with 0-49 employees for corporation tax.
We estimate corporation tax liabilities for 2016-17 were £50 billion, of which around £26 billion (52%) was contributed by companies with 0-49 employees.
The Ministry of Housing, Communities & Local Government statistics on national non-domestics rates are available using the following link below. Business rates collected is aggregated data by local authority and not by individual business size.
Asked by: Graham Brady (Conservative - Altrincham and Sale West)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what estimate he has made of the (a) overall amount and (b) proportion of tax revenue raised from the contributions of businesses with a turnover of £1 million or less in terms of (i) employer national insurance contributions, (ii) corporation tax, (iii) value added tax and (iv) business rates.
Answered by Mel Stride - Secretary of State for Work and Pensions
It is not possible to identify tax revenue raised from the contributions of businesses with a turnover of £1 million or less as the necessary information on turnover is not readily available and could be provided only at disproportionate cost. HMRC does not collect business rates.
It is possible to identify tax liabilities for businesses with a turnover of £1 million or less for corporation tax and value added tax.
We estimate corporation tax liabilities for 2016-17 was £50 billion of which around £12 billion (24%) was contributed by companies with turnover of £1 million or less.
We estimate Home VAT liabilities for 2016-17 was £100 billion of which around £16 billion (16%) was contributed by companies with a turnover of £1 million or less.
The Ministry of Housing, Communities & Local Government statistics on national non-domestics rates are available using the following link below. Business rates collected is aggregated data by local authority and not by individual business size.
Asked by: Graham Brady (Conservative - Altrincham and Sale West)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what estimate he has made of the proportion of revenue to the Exchequer raised from businesses with (a) 0-9 employees, (b) 0-49 employees and (c) a turnover of £1 million or less.
Answered by Mel Stride - Secretary of State for Work and Pensions
It is not possible to estimate the proportion of revenue raised from businesses with (a) 0-9 employees, (b) 0-49 employees as the information is not held.
It is not possible to estimate the proportion of revenue raised from businesses with (c) a turnover of £1 million or less as the information is not readily available and could be provided only at disproportionate cost. It is possible to identify tax liabilities for businesses with a turnover of £1 million or less for corporation tax and value added tax.
We estimate corporation tax liabilities for 2016-17 was £50 billion of which around £12 billion (24%) was contributed by companies with turnover of £1 million or less.
We estimate Home VAT liabilities for 2016-17 was £100 billion of which around £16 billion (16%) was contributed by companies with a turnover of £1 million or less.
Asked by: Graham Brady (Conservative - Altrincham and Sale West)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, pursuant to the Answer of 23 March 2018 to Question 133080, what progress has been made on enabling the return of duty free sales to passengers travelling to the EU from the UK after the transition period.
Answered by Mel Stride - Secretary of State for Work and Pensions
The issues around duty free are complex, with a range of possible approaches. The government is clear that tax is a sovereign matter and that it will be open to the UK government and Parliament to decide to change its policy in the future, subject to any negotiations with the EU.
Asked by: Graham Brady (Conservative - Altrincham and Sale West)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, if he will make it his policy to negotiate a return of duty free sales to the UK after December 2020.
Answered by Mel Stride - Secretary of State for Work and Pensions
The issues around duty free are complex, with a range of possible approaches. The government is clear that tax is a sovereign matter and that it will be open to the UK government and Parliament to decide to change its policy in the future, subject to any negotiations with the EU.
Asked by: Graham Brady (Conservative - Altrincham and Sale West)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, whether the UK's status as a third country in December 2020 means that duty free will automatically return for UK passengers travelling to EU destinations.
Answered by Mel Stride - Secretary of State for Work and Pensions
The issues around duty free are complex, with a range of possible approaches. The government is clear that tax is a sovereign matter and that it will be open to the UK government and Parliament to decide to change its policy in the future, subject to any negotiations with the EU.
Asked by: Graham Brady (Conservative - Altrincham and Sale West)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, whether it is his Department's policy to ensure that a return of duty free sales is available to passengers leaving the UK for the EU after December 2020.
Answered by Mel Stride - Secretary of State for Work and Pensions
The issues around duty free are complex, with a range of possible approaches. The government is clear that tax is a sovereign matter and that it will be open to the UK government and Parliament to decide to change its policy in the future, subject to any negotiations with the EU.
Asked by: Graham Brady (Conservative - Altrincham and Sale West)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, what estimate his Department has made of the number of taxpayers who are paying an effective marginal rate of tax on income in excess of (a) 40, (b) 50, (c) 60 and (d) 70 per cent once account has been taken of tax arrangements relating to pension contributions in the most recent tax year for which data is available.
Answered by John Glen - Paymaster General and Minister for the Cabinet Office
HMRC publishes statistics on income tax liabilities, including by marginal income tax rates. These can be found here:
https://www.gov.uk/government/statistics/income-tax-liabilities-by-taxpayers-marginal-rate
The Reduced (tapered) pensions annual allowance was introduced in 2016-17 for individuals with income of over £150,000 including the value of any pensions contributions.
HMRC does not hold information on the effective marginal rate of tax of individuals who have been subject to the Reduced (tapered) pensions annual allowance, as the effective rate an individual faces depends on numerous other factors.
The Tax Impact and Information Note for this measure, published in 2015, detailed that around 300,000 pension savers could be affected by this measure:
Asked by: Graham Brady (Conservative - Altrincham and Sale West)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, with reference to his Department's consultation on the tax treatment of heated tobacco products, published on 20 March 2017, whether he is taking steps to introduce a new category for heat-no-burn tobacco products; and if he will make a statement.
Answered by Robert Jenrick
The Government published its response to the consultation on the tax treatment of heated tobacco products on 13 March 2018, setting out its intention to create a new category for these type of tobacco products within the duty regime.
Details can be found in the consultation response document available at the following link:
https://www.gov.uk/government/consultations/tax-treatment-of-heated-tobacco-products
Asked by: Graham Brady (Conservative - Altrincham and Sale West)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, in which EU countries the purchasing power of sterling is currently less than in the UK; and whether the Government has made an assessment of the likelihood that, under proposals for reform of the UK's relationship with the EU, EU law would require proposed child benefit payment adjustments to be increased in such countries.
Answered by David Gauke
Information regarding the purchasing power of the sterling compared with other EU Member States is publically available at the following address:
ec.europa.eu/eurostat/tgm/table.do?tab=table&init=1&plugin=1&pcode=tec00120&language=en.
Details of the proposals for child benefit is subject to the ongoing negotiation.