Asked by: Mark Tami (Labour - Alyn and Deeside)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether his Department made an assessment of the potential effect of the Loan Charge on the (a) mental health and (b) number of suicides amongst people subject to that charge prior to its introduction.
Answered by Lucy Frazer - Secretary of State for Culture, Media and Sport
The Government is committed to using taxpayer insight and data to ensure the taxpayer impacts of tax policies are identified and understood. Tax Information and Impact Notes (TIINs) are intended to give a clear explanation of the policy objective together with details of the tax impact on the economy, equalities, and various sectors of society.
The impact of the Loan Charge on those affected was assessed ahead of the introduction of the policy. The November 2017 TIIN assessed the impact of the policy across the entire UK population, of which affected avoidance scheme users make up a very small minority. It anticipated that some individuals affected by the policy would become insolvent as a result.
The impact of the Loan Charge was also considered as part of the Independent Loan Charge Review, led by Lord Morse in 2019. Lord Morse recommended improvements be made to HMRC’s impact assessments. The Government accepted these recommendations and TIINs are now more thorough in their assessment of impacts on individuals, households and families.
Asked by: Mark Tami (Labour - Alyn and Deeside)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what financial support he plans to make available to (a) stem cell transplantation patients and (b) other clinically extremely vulnerable people who cannot work from home but have been advised by their doctor to not go into work during the November 2020 covid-19 lockdown in England.
Answered by Jesse Norman
The Government recognises the challenges presented by Covid-19 for stem cell transplantation patients and for all those who are Clinically Extremely Vulnerable (CEV). Individuals with underlying health conditions who cannot work from home can access the unprecedented package that the Government has introduced at this difficult time. This includes the Coronavirus Job Retention Scheme (CJRS) and the Self-Employment Income Support Scheme (SEISS) which can both be claimed through the November 2020 lockdown. For clinically extremely vulnerable individuals who are on low incomes or who are out of work, the Government has injected a further £9.3bn into the welfare system according to OBR estimates.
To make a claim under the extended CJRS, employees must have been on their employers’ PAYE payroll on or before 30 October 2020. Moreover, self-employed CEV individuals may be eligible for the Self-Employment Income Support Scheme (SEISS) which has recently been extended and been made more generous. The Government is increasing the support to the self-employed under the SEISS from 40 per cent of trading profits to 80 per cent for the month of November. As SEISS grants are calculated over 3 months, this increases the total level of the grant from 40 per cent to 55 per cent of trading profits for November to January.
In addition, those who receive a notification that they need to shield will be eligible for Statutory Sick Pay (SSP) from their employer, and New Style Employment and Support Allowance, subject to the wider eligibility criteria. Where an individual’s income is reduced while off work sick and they require further financial support, for example where they are not eligible for SSP, they may be able to claim Universal Credit, depending on their personal circumstances.
The Government is also providing £32 million in additional funding to local authorities to support CEV people most at risk, including helping them to access food and meeting other support needs to enable them to stay at home as much as possible for the 28 day period that the restrictive advice is in force.
Asked by: Mark Tami (Labour - Alyn and Deeside)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what support he has put in place for small businesses to access bounce back loans where their banking arrangements are solely with financial institutions that do not offer those loans.
Answered by John Glen - Paymaster General and Minister for the Cabinet Office
The Bounce Back Loan Scheme (BBLS) was designed to ensure that the smallest businesses can access loans of up to £50,000, capped at 25% of firms’ turnover in a matter of just days. The Government is providing lenders with a 100% guarantee on each loan to give them the confidence they need to support the smallest businesses in the country, and no interest payments are due for the first 12 months. As of 20th September, over 1.2 million facilities have been approved through BBLS representing a value of more than £38bn.
The Bounce Back Loan scheme rules do not mandate that the applicant must have a business relationship with the lender in order to receive a BBLS loan. The British Business Bank has so far accredited 28 BBLS lenders, including several non-banks and alternative lenders.
The Government does not intervene in their lending decisions.
Some banks have made good on their intention to invite applications from new customers, and many of those that are still only open to existing customers are regularly reviewing that position. The Government have always made clear to lenders that they should open to new customers as soon as it is operationally possible for them to do so.
Asked by: Mark Tami (Labour - Alyn and Deeside)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment he has made of the potential (a) short-term and (b) long-term effect on seasonal workers in the offshore wind industry of the changes to IR35.
Answered by Jesse Norman
The Tax Information and Impact Note (TIIN) published in July 2019 sets out HMRC’s assessment that the reform to the off-payroll working rules is expected to affect 170,000 individuals. The TIIN can be found here: https://www.gov.uk/government/publications/rules-for-off-payroll-working-from-april-2020/rules-for-off-payroll-working-from-april-2020.
HMRC are undertaking an extensive programme of education and support to help organisations and contractors prepare for the reform.
Asked by: Mark Tami (Labour - Alyn and Deeside)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment he has made of the maximum appropriate rate of (a) income tax and (b) national insurance for workers when calculated together in each income tax band affected by the changes to IR35.
Answered by Jesse Norman
The off-payroll working rules have been in place for nearly 20 years. They are designed to ensure that someone working like an employee, but through a company, pays similar levels of tax to other employees. It is fair that individuals who work in a similar way should pay broadly the same amount of tax.
The rules apply to individuals who are working like employees under the current employment status tests; they do not apply to the self-employed or stop anyone working through their own company.
The reform shifts responsibility for operating the off-payroll rules from the worker’s company to the engager. It does not introduce a new tax liability, or change applicable income tax or National Insurance rates or thresholds.
Asked by: Mark Tami (Labour - Alyn and Deeside)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, how many inspections HM Revenue and Customs has carried out in the learning disability providers sector in the last two years; and on what basis those inspections were carried out.
Answered by Mel Stride - Secretary of State for Work and Pensions
The Government is determined that everyone who is entitled to the National Minimum and Living Wage (NMW) receives it. Anyone who feels they have been underpaid NMW should contact the Acas helpline on 0300 123 1100. HM Revenue and Customs (HMRC) review all complaints that are referred to them.
HM Treasury does not provide guidance on the rules relating to NMW. HMRC enforces NMW in line with the law and policy set out by the department for Business, Energy and Industrial Strategy (BEIS) which can be found at:
https://www.gov.uk/government/publications/calculating-the-minimum-wage
This includes guidance on when time spent asleep can be working time for NMW purposes.
HMRC closed 7 investigations in 2015/16 and closed a further 9 investigations in 2016/17 in relation to employers who have been recorded as providing learning disability services. HMRC opens investigations for a wide range of reasons, including in response to worker complaints, third party information and as a result of targeted enforcement.
Asked by: Mark Tami (Labour - Alyn and Deeside)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, what guidance his Department has issued to HM Revenue and Customs inspectors on the rules relating to the national minimum wage on overnight sleep-in care in the learning disability sector.
Answered by Mel Stride - Secretary of State for Work and Pensions
The Government is determined that everyone who is entitled to the National Minimum and Living Wage (NMW) receives it. Anyone who feels they have been underpaid NMW should contact the Acas helpline on 0300 123 1100. HM Revenue and Customs (HMRC) review all complaints that are referred to them.
HM Treasury does not provide guidance on the rules relating to NMW. HMRC enforces NMW in line with the law and policy set out by the department for Business, Energy and Industrial Strategy (BEIS) which can be found at:
https://www.gov.uk/government/publications/calculating-the-minimum-wage
This includes guidance on when time spent asleep can be working time for NMW purposes.
HMRC closed 7 investigations in 2015/16 and closed a further 9 investigations in 2016/17 in relation to employers who have been recorded as providing learning disability services. HMRC opens investigations for a wide range of reasons, including in response to worker complaints, third party information and as a result of targeted enforcement.
Asked by: Mark Tami (Labour - Alyn and Deeside)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, what the 100 local authority wards are in North Wales with the highest number of people receiving tax credits.
Answered by Damian Hinds - Minister of State (Education)
Detailed geographical information within local authority areas for the 2012-13 tax year detailing the number of families in receipt of tax credits in Wales can be found on gov.uk: https://www.gov.uk/government/statistics/personal-tax-credits-finalised-award-statistics-small-area-data-lsoa-and-data-zone-201213.
Information relating to people qualifying for working tax credits in each constituency in North Wales is not available.
Asked by: Mark Tami (Labour - Alyn and Deeside)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, how many people qualify for working tax credit in each constituency in North Wales.
Answered by Damian Hinds - Minister of State (Education)
Detailed geographical information within local authority areas for the 2012-13 tax year detailing the number of families in receipt of tax credits in Wales can be found on gov.uk: https://www.gov.uk/government/statistics/personal-tax-credits-finalised-award-statistics-small-area-data-lsoa-and-data-zone-201213.
Information relating to people qualifying for working tax credits in each constituency in North Wales is not available.
Asked by: Mark Tami (Labour - Alyn and Deeside)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, what the (a) maximum and (b) average number of call options a customer can choose from when making a telephone call to HM Revenue and Customs' customer service helpline.
Answered by David Gauke
HM Revenue and Customs (HMRC) cannot say what the maximum and average number of call options are that customers can choose from when making a telephone call to one of their customer service helplines. This is because the options vary depending on which helpline the customer calls.
In addition HMRC uses automated speech recognition on its main helplines which responds to customers spoken requests, negating the need for them to select from a sequence of predetermined keypad options