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Written Question
Empty Property: Business Rates
Tuesday 26th March 2024

Asked by: James Murray (Labour (Co-op) - Ealing North)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to question 1 of his Department's consultation on business rates avoidance and evasion, published in July 2023, and to page 37 of his Department's publication entitled, Spring Budget 2024: Policy Costings, published in March 2024, whether his Department made an assessment of the potential merits of extending the reset period for empty property relief to six months.

Answered by Nigel Huddleston - Financial Secretary (HM Treasury)

Responses to the Business Rates Avoidance and Evasion consultation made clear that avoidance of business rates through abuse of Empty Property Relief (EPR) is an area we need to take action on. Most respondents, and all those from local government, agreed that extending the EPR ‘reset period’ is an effective means of reducing rates avoidance. Extending the reset period to 13 weeks will help ensure a level playing field between ratepayers while maintaining support for landlords while they seek new tenants for vacant properties.


Written Question
Empty Property: Business Rates
Tuesday 26th March 2024

Asked by: James Murray (Labour (Co-op) - Ealing North)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to question 1 of his Department's consultation on business rates avoidance and evasion, published in July 2023, and to page 37 of his Department's publication entitled, Spring Budget 2024: Policy Costings, published in March 2024, whether his Department made an estimate of the Exchequer impact of extending the reset period for empty property relief to six months.

Answered by Nigel Huddleston - Financial Secretary (HM Treasury)

Responses to the Business Rates Avoidance and Evasion consultation made clear that avoidance of business rates through abuse of Empty Property Relief (EPR) is an area we need to take action on. Most respondents, and all those from local government, agreed that extending the EPR ‘reset period’ is an effective means of reducing rates avoidance. Extending the reset period to 13 weeks will help ensure a level playing field between ratepayers while maintaining support for landlords while they seek new tenants for vacant properties.


Written Question
Empty Property: Business Rates
Tuesday 26th March 2024

Asked by: James Murray (Labour (Co-op) - Ealing North)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to page 37 of his Department's publication entitled, Spring Budget 2024: Policy Costings, published in March 2024, if he will publish the figures used by his Department for the size of the tax base in calculating those costings.

Answered by Nigel Huddleston - Financial Secretary (HM Treasury)

The policy costing was based on data reflecting business rates receipts and reliefs as reported by local authorities in the National Non-Domestic Rates forms, which are publicly available on the gov.uk website.


Written Question
Treasury: Defamation
Tuesday 12th March 2024

Asked by: James Murray (Labour (Co-op) - Ealing North)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to paragraphs 7.16 and 7.17 of the Ministerial Code, on how many occasions Ministers in his Department have informed the Law Officers that they are the defendants in a libel action in (a) their personal capacity, (b) their official position and (c) both since 19 December 2019.

Answered by Gareth Davies - Exchequer Secretary (HM Treasury)

HM Treasury is unable to confirm these details, in line with paragraph 2.13 of the Ministerial Code.


Written Question
National Insurance Contributions: Software
Thursday 25th January 2024

Asked by: James Murray (Labour (Co-op) - Ealing North)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 18 December 2023 to Question 6933 on National Insurance Contributions: Software, if he will make an estimate of (a) how many (i) payroll software developers and (ii) employers were unable to make the necessary changes to implement the changes to National Insurance contributions announced at the Autumn Statement 2023 on time and (b) how much resulting customer refunds will be.

Answered by Nigel Huddleston - Financial Secretary (HM Treasury)

Following the changes to National Insurance contributions (NICs) which were announced in Autumn Statement 2023, HMRC’s Basic PAYE Tool went live as planned on 3 January and is available for download on gov.uk.

HMRC provided its assessment of the impacts of the changes on businesses via a Tax Information and Impact Note published alongside the National Insurance Contributions (Reduction in Rates) Bill.


Written Question
National Insurance Contributions: Software
Thursday 25th January 2024

Asked by: James Murray (Labour (Co-op) - Ealing North)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 18 December 2023 to Question 6933 on National Insurance Contributions: Software, if he will make an estimate of how many and what proportion of employers have implemented the changes to National Insurance contributions announced in the Autumn Statement 2023.

Answered by Nigel Huddleston - Financial Secretary (HM Treasury)

Following the changes to National Insurance contributions (NICs) which were announced in Autumn Statement 2023, HMRC’s Basic PAYE Tool went live as planned on 3 January and is available for download on gov.uk.

HMRC provided its assessment of the impacts of the changes on businesses via a Tax Information and Impact Note published alongside the National Insurance Contributions (Reduction in Rates) Bill.


Written Question
National Insurance Contributions: Software
Thursday 25th January 2024

Asked by: James Murray (Labour (Co-op) - Ealing North)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 18 December 2023 to Question 6933 on National Insurance Contributions: Software, whether an updated version of HMRC’s Basic PAYE Tools was available to download from gov.uk by 6 January 2024.

Answered by Nigel Huddleston - Financial Secretary (HM Treasury)

Following the changes to National Insurance contributions (NICs) which were announced in Autumn Statement 2023, HMRC’s Basic PAYE Tool went live as planned on 3 January and is available for download on gov.uk.

HMRC provided its assessment of the impacts of the changes on businesses via a Tax Information and Impact Note published alongside the National Insurance Contributions (Reduction in Rates) Bill.


Written Question
National Insurance Contributions: Overpayments
Monday 18th December 2023

Asked by: James Murray (Labour (Co-op) - Ealing North)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether his Department has made an estimate of the number of individuals who will be eligible for a refund for overpayment of national insurance contributions at the end of the current financial year as a result of their employer being unable to update their payroll systems in time to implement changes to national insurance contributions that come into effect on 6 January 2024.

Answered by Nigel Huddleston - Financial Secretary (HM Treasury)

Following the Autumn Statement 2023 announcement of changes to National Insurance contributions (NICs), HMRC are working closely with software developers and employers to ensure they have a clear understanding of the changes and to ensure HMRC is doing everything necessary to facilitate delivery of those changes, including engaging regularly with the industry. Technical specifications were provided at pace following the announcement, and HMRC’s engagement with the industry to date has indicated that the majority of payroll software developers and employers will be able to make the changes on time. HMRC will continue to engage with the industry to monitor the progress being made to implement the changes, and any implications for the volume of customer refunds.

HMRC provided its assessment of the impacts of the changes on businesses via a Tax Information and Impact Note published alongside the National Insurance Contributions (Reduction in Rates) Bill. This is available on GOV.UK.

HMRC is confident that its own Basic PAYE Tools (for use by employers with 9 or less employees) will be updated in time, and the updated product is expected to be available to download via gov.uk by 6th January 2024.


Written Question
National Insurance Contributions: Software
Monday 18th December 2023

Asked by: James Murray (Labour (Co-op) - Ealing North)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what the timetable is for completion of HMRC’s update of its basic pay as you earn tools to enable small employers who use HMRC’s software for their payroll system to implement changes to national insurance contributions that come into effect on 6 January 2024.

Answered by Nigel Huddleston - Financial Secretary (HM Treasury)

Following the Autumn Statement 2023 announcement of changes to National Insurance contributions (NICs), HMRC are working closely with software developers and employers to ensure they have a clear understanding of the changes and to ensure HMRC is doing everything necessary to facilitate delivery of those changes, including engaging regularly with the industry. Technical specifications were provided at pace following the announcement, and HMRC’s engagement with the industry to date has indicated that the majority of payroll software developers and employers will be able to make the changes on time. HMRC will continue to engage with the industry to monitor the progress being made to implement the changes, and any implications for the volume of customer refunds.

HMRC provided its assessment of the impacts of the changes on businesses via a Tax Information and Impact Note published alongside the National Insurance Contributions (Reduction in Rates) Bill. This is available on GOV.UK.

HMRC is confident that its own Basic PAYE Tools (for use by employers with 9 or less employees) will be updated in time, and the updated product is expected to be available to download via gov.uk by 6th January 2024.


Written Question
National Insurance Contributions: Software
Monday 18th December 2023

Asked by: James Murray (Labour (Co-op) - Ealing North)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will make an estimate of the (a) number of (i) payroll software developers and (ii) employers that will be unable to change their systems in time to implement changes to national insurance contributions coming into effect on 6 January 2024 and (b) number of employees who will be affected as a result.

Answered by Nigel Huddleston - Financial Secretary (HM Treasury)

Following the Autumn Statement 2023 announcement of changes to National Insurance contributions (NICs), HMRC are working closely with software developers and employers to ensure they have a clear understanding of the changes and to ensure HMRC is doing everything necessary to facilitate delivery of those changes, including engaging regularly with the industry. Technical specifications were provided at pace following the announcement, and HMRC’s engagement with the industry to date has indicated that the majority of payroll software developers and employers will be able to make the changes on time. HMRC will continue to engage with the industry to monitor the progress being made to implement the changes, and any implications for the volume of customer refunds.

HMRC provided its assessment of the impacts of the changes on businesses via a Tax Information and Impact Note published alongside the National Insurance Contributions (Reduction in Rates) Bill. This is available on GOV.UK.

HMRC is confident that its own Basic PAYE Tools (for use by employers with 9 or less employees) will be updated in time, and the updated product is expected to be available to download via gov.uk by 6th January 2024.