Asked by: Harriet Harman (Labour - Camberwell and Peckham)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what recent estimate he has made of the impact of the requirement for musicians to obtain an ATA Carnet when taking their instruments to the EU on their earnings.
Answered by Victoria Atkins - Secretary of State for Health and Social Care
ATA Carnets are not a requirement for anyone temporarily importing goods between the UK and EU. They are an optional facilitation which allow goods to be imported temporarily without the normal customs formalities (i.e. customs declarations) and import duty being paid. They allow a single document to be used for multiple countries’ customs controls.
The use of an ATA Carnet is subject to an issuing fee and a requirement to provide a security. It is therefore a commercial decision for businesses and individuals whether a Carnet is the most suitable option for temporarily moving their goods. The Government is not currently having any discussions with the EU to negotiate a waiver of ATA Carnets for creative artists.
An alternative option to an ATA Carnet is the Temporary Admission (TA) procedure. The UK and EU both operate a similar TA procedure which allows goods to be imported temporarily with relief from customs duty and import VAT, subject to certain conditions being met. If TA is used in conjunction with the UK or EU Returned Goods Relief scheme (for returning goods), goods can be moved temporarily between the UK and EU without having to pay import duties.
Asked by: Harriet Harman (Labour - Camberwell and Peckham)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what recent assessment he has made of the potential merits of negotiating an ATA Carnet waiver for UK musicians wanting to tour in the EU.
Answered by Victoria Atkins - Secretary of State for Health and Social Care
ATA Carnets are not a requirement for anyone temporarily importing goods between the UK and EU. They are an optional facilitation which allow goods to be imported temporarily without the normal customs formalities (i.e. customs declarations) and import duty being paid. They allow a single document to be used for multiple countries’ customs controls.
The use of an ATA Carnet is subject to an issuing fee and a requirement to provide a security. It is therefore a commercial decision for businesses and individuals whether a Carnet is the most suitable option for temporarily moving their goods. The Government is not currently having any discussions with the EU to negotiate a waiver of ATA Carnets for creative artists.
An alternative option to an ATA Carnet is the Temporary Admission (TA) procedure. The UK and EU both operate a similar TA procedure which allows goods to be imported temporarily with relief from customs duty and import VAT, subject to certain conditions being met. If TA is used in conjunction with the UK or EU Returned Goods Relief scheme (for returning goods), goods can be moved temporarily between the UK and EU without having to pay import duties.
Asked by: Harriet Harman (Labour - Camberwell and Peckham)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what estimate he has made of the potential impact of the time taken to process A1 forms, which are required for anyone temporarily working in a country within the EU, European Economic Area (EEA) or Switzerland, on musicians seeking to (a) work and (b) tour in the EU.
Answered by Victoria Atkins - Secretary of State for Health and Social Care
We do not have the information on current average processing times separately for employees and the self-employed.
The Government has not made a formal assessment of the impact of A1 certificate processing times on musicians.
In response to customer feedback, HMRC introduced new online versions of forms CA3822 and CA3837 in February and June 2023. These are designed to streamline the application process and offer a number of enhancements, including no longer requesting recent UK employment histories, and providing additional guidance for more complex questions.
HMRC intend to automate the CA3822 and the CA3837 application process in the Autumn which will improve processing times and remove opportunities for error.
Asked by: Harriet Harman (Labour - Camberwell and Peckham)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what the current average processing time is for the (a) ca3837 Self-employed and temporarily working in a country within the EU, European Economic Area (EEA) or Switzerland and (b) CA3822 Employees temporarily posted to a country in the EU, European Economic Area (EEA) or Switzerland forms.
Answered by Victoria Atkins - Secretary of State for Health and Social Care
We do not have the information on current average processing times separately for employees and the self-employed.
The Government has not made a formal assessment of the impact of A1 certificate processing times on musicians.
In response to customer feedback, HMRC introduced new online versions of forms CA3822 and CA3837 in February and June 2023. These are designed to streamline the application process and offer a number of enhancements, including no longer requesting recent UK employment histories, and providing additional guidance for more complex questions.
HMRC intend to automate the CA3822 and the CA3837 application process in the Autumn which will improve processing times and remove opportunities for error.
Asked by: Harriet Harman (Labour - Camberwell and Peckham)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether he plans to take steps to digitise the system for submitting and processing A1 forms.
Answered by Victoria Atkins - Secretary of State for Health and Social Care
We do not have the information on current average processing times separately for employees and the self-employed.
The Government has not made a formal assessment of the impact of A1 certificate processing times on musicians.
In response to customer feedback, HMRC introduced new online versions of forms CA3822 and CA3837 in February and June 2023. These are designed to streamline the application process and offer a number of enhancements, including no longer requesting recent UK employment histories, and providing additional guidance for more complex questions.
HMRC intend to automate the CA3822 and the CA3837 application process in the Autumn which will improve processing times and remove opportunities for error.
Asked by: Harriet Harman (Labour - Camberwell and Peckham)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how many claims for Theatre Tax Relief were rejected in the last year; and what the reasons for those rejections were.
Answered by Victoria Atkins - Secretary of State for Health and Social Care
HMRC does not disclose the information requested.
This information would likely influence or assist those considering, or intent on, not paying the right amount of tax at the right time and that is not in the public interest.
Asked by: Harriet Harman (Labour - Camberwell and Peckham)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether he has made an assessment of the potential merits of temporarily increasing the rate of Gift Aid from 20 per cent to 25 per cent for a period of two years.
Answered by Kemi Badenoch - President of the Board of Trade
The Government is fully committed to supporting charities through the Gift Aid regime. This relief is tied to the basic rate of tax paid by donors, currently at 20%, so would change if the personal basic tax rate changes.
The Government recognises that the sector is experiencing significant pressures and has made available an unprecedented package of economic support, including a £750 million package specifically for charities.
Asked by: Harriet Harman (Labour - Camberwell and Peckham)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how many people are receiving assistance under the Self-Employment Income Support Scheme in Camberwell and Peckham constituency.
Answered by Jesse Norman
As of 31 May 2020, 5,000 individuals had claimed for the Self-Employment Income Support Scheme in the Camberwell and Peckham parliamentary constituency area.
Self-Employment Income Support Scheme Statistics were published on Thursday 11 June. The statistics referenced can be found here:
https://www.gov.uk/government/statistics/self-employment-income-support-scheme-statistics-june-2020
Asked by: Harriet Harman (Labour - Camberwell and Peckham)
Question to the HM Treasury:
To ask the Minister for Women and Equalities, if she will implement Section 106 of the Equality Act 2010 on publishing diversity data of candidates and elected representatives.
Answered by Elizabeth Truss
We will keep section 106 under review, as we do with other uncommenced provisions in the Equality Act 2010. The government can play a role in supporting political parties to take action, but ultimately it is for parties to ensure that they select a diverse range of candidates and they should lead the way in improving diverse representation.
Asked by: Harriet Harman (Labour - Camberwell and Peckham)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what estimate he has made of the number of people in Camberwell and Peckham constituency that will be affected by the 2019 Loan Charge after the Government has implemented recommendations of Sir Amyas Morse's review.
Answered by Jesse Norman
Of the estimated 50,000 individuals affected by the Loan Charge, the Government currently estimates that around 11,000 will be taken out of the Loan Charge altogether as a result of the changes announced by the Government in December 2019. In addition, individuals who have settled or are settling their tax liability with HMRC will also be out of scope of the charge. There is not yet a firm estimate of the number who will choose to settle and so be out of scope of the Loan Charge. Information is not currently available at constituency, borough or regional level.