Asked by: Michelle Thomson (Independent - Edinburgh West)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, what steps are being taken to prevent cases of false self-employment in the construction industry.
Answered by Jane Ellison
The Government introduced legislation in Finance Act 2014 to tackle false self-employment arising through intermediaries. Where there is control over the worker, as a result of the legislation, an intermediary has to operate PAYE and pay National Insurance Contributions. It was estimated that this would lead to 200,000 workers being correctly treated as employed.
Since April 2015, intermediaries also have to submit a quarterly electronic return if they have made payments to a worker without deductions under PAYE. The first returns were made to HM Revenue and Customs (HMRC) in July and November 2015, and HMRC is using the information to tackle false self-employment through intermediaries.
Asked by: Michelle Thomson (Independent - Edinburgh West)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, what his Department's objectives are in negotiating double taxation treaties with developing countries.
Answered by Jane Ellison
In negotiating double taxation treaties, the UK’s objective is to reach an agreement that allocates taxing rights on a basis acceptable to both countries.
Asked by: Michelle Thomson (Independent - Edinburgh West)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, what estimate he has made of level of revenue that will be raised from the new apprenticeship levy; and what additional funding he plans will be available for apprenticeships in England.
Answered by Greg Hands
The government has committed to 3 million apprenticeship starts over the Parliament. The new levy on large employers will fund the step change needed in starts and quality. Further details will be set at the Spending Review following a formal engagement with business.
Asked by: Michelle Thomson (Independent - Edinburgh West)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, whether he plans to make available to the Scottish Government additional resources as a result of plans to increase funding for apprenticeships in England.
Answered by Greg Hands
Spending on apprenticeships in England will flow through the Barnett formula in the usual way. Skills policy is a devolved area, so the Scottish Government will continue to have complete flexibility over how to support businesses through training and apprenticeships.
Asked by: Michelle Thomson (Independent - Edinburgh West)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, if he will make an estimate of the number of businesses in (a) Scotland and (b) the UK that will be required to pay the new apprenticeship levy.
Answered by Greg Hands
The Barnett formula will apply to spending on apprenticeships in England in the usual way. Skills policy is a devolved area so the DAs will have complete flexibility over how to support businesses. Further details will be set at the Spending Review following a formal engagement with business.
Asked by: Michelle Thomson (Independent - Edinburgh West)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, what criteria he plans to apply when assessing which businesses will be required to pay the new apprenticeship levy.
Answered by Greg Hands
Employer investment in skills has been a problem since the 1990s and it needs to change. Large companies will now have direct control via the digital apprenticeship voucher and firms that are committed to training will be able to get back more than the put in. Further details will be set at the Spending Review following a formal engagement with business.