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Written Question
High Income Child Benefit Tax Charge
Thursday 23rd February 2023

Asked by: Nick Fletcher (Conservative - Don Valley)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will make a comparative assessment of the equity of the application of the High Income Child Benefit Charge on total family incomes for families where (a) one partner earns above the threshold and the other does not work and (b) two partners each earn below the threshold but whose joint income would be above the threshold if it had been earned by a single person.

Answered by John Glen - Paymaster General and Minister for the Cabinet Office

The Government introduced the High Income Child Benefit Charge (HICBC) from January 2013 to ensure that support for families is targeted at those who need it most. The tax charge applies to anyone with an individual income over £50,000 who claims Child Benefit, or whose partner claims it, regardless of family make-up.

HICBC is calculated on an individual rather than a household basis, in line with other income tax policy. Basing HICBC on household income would effectively introduce a new means test, which would be costly to administer and create burdens on the majority of families who receive Child Benefit.

The current approach only requires a small number of Child Benefit claimants to complete a self assessment tax return to report and pay HICBC, while leaving the vast majority of claimants unaffected.


Written Question
Drinking Water: Parks
Friday 10th September 2021

Asked by: Nick Fletcher (Conservative - Don Valley)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether his Department has plans to reduce the VAT charged on the installation of water fountains for public use in public parks.

Answered by Jesse Norman

The installation of water fountains for public use in public parks is subject to the standard rate of VAT.

VAT raised around £130 billion in 2019/20, and helps to fund key spending priorities. Any reduction in tax paid is a reduction in the money available to support important public services, including the NHS and policing. In addition, this request should be viewed in the context of over £50 billion of requests for relief from VAT received since the EU referendum. Such costs would have to be balanced by increased taxes elsewhere, or reductions in Government spending.

There are no current plans to change the VAT treatment of the installation of water fountains for public use in public parks. However, the Government keeps all taxes under review.


Written Question
Electric Vehicles: Tax Allowances
Wednesday 28th April 2021

Asked by: Nick Fletcher (Conservative - Don Valley)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment his Department has made of the affordability in terms of public finances of introducing a favourable tax regime for the purchase of electric vehicles.

Answered by Kemi Badenoch - President of the Board of Trade

The Government currently uses the tax system to encourage the uptake of vehicles with low carbon dioxide emissions to help meet our legally binding climate change targets. This is why zero emission cars and electric vans are liable to pay no Vehicle Excise Duty (VED), and why users of zero and ultra-low emission cars have favourable company car tax (CCT) rates in comparison to conventionally fuelled vehicles.

The Net Zero Review interim report published by HM Treasury in December last year highlighted that structural changes in the economy related to net zero will have fiscal implications. Much of the revenue from fossil fuel-based taxes is likely to be eroded during the transition to a net zero economy. However, there is currently a high level of uncertainty regarding the rate at which receipts decline.

As the UK moves forward with the transition away from petrol and diesel cars and vans, the Government will need to ensure that revenue from motoring taxes keeps pace with this change, so that the Government can continue to fund the first-class public services and infrastructure that people and families across the UK expect. Any changes to the tax system will be considered by the Chancellor and any further steps will be announced in due course.


Written Question
Free Zones
Tuesday 27th October 2020

Asked by: Nick Fletcher (Conservative - Don Valley)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to his Department's news story entitled Government outlines new plans for Freeports to turbo-charge post-Brexit trade published on 7 October 2020, how many of the planned freeports are expected to be inland.

Answered by Steve Barclay - Secretary of State for Environment, Food and Rural Affairs

The government plans to establish Freeports across the UK. These will be national hubs for trade, innovation and commerce, regenerating communities across the UK. Freeports will spread jobs, investment and opportunity to towns and cities up and down the country by unleashing the economic potential of our ports.

We recently published our response to the Freeports consultation, clearly outlining a wide range of measures to create vibrant, innovative Freeports which are attractive to domestic and international investors looking to start or grow their UK operations. The Freeports consultation response is publicly available online at https://www.gov.uk/government/consultations/freeports-consultation

As outlined in the consultation response, we are inviting ports of all modes (air, sea and rail), and businesses, universities and local authorities from across the country to reach out to each other, collaborate and begin to build a strategy for how their region can best meet our ambition.

Specific locations will be chosen in due course according to a fair, transparent and robust bidding process; details of which will be published in due course.


Written Question
Small Business Grants Fund: Day Care
Friday 12th June 2020

Asked by: Nick Fletcher (Conservative - Don Valley)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps he is taking to ensure that children's care facilities can benefit from the Small Business Grant fund administered by local authorities.

Answered by Kemi Badenoch - President of the Board of Trade

Children’s care facilities in England which were in receipt of small business rate relief (SBRR) or rural rate relief (RRR) as of 11th March are eligible for the small business grant funding (SBGF) of £10,000. Nurseries occupied by providers on Ofsted’s Early Years Register and wholly or mainly used for the provision of the Early Years Foundation Stage may also benefit from the 12-month business rates relief holiday.

Children’s care facilities may also benefit from a range of other business support measures. The Business Support website provides further information about how businesses can access the support that has been made available, who is eligible and how to apply - https://www.gov.uk/business-coronavirus-support-finder.


Written Question
Bus Services: Coronavirus
Tuesday 9th June 2020

Asked by: Nick Fletcher (Conservative - Don Valley)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps he is taking to support coach companies which operate holidays and charter services during the covid-19 outbreak.

Answered by Kemi Badenoch - President of the Board of Trade

The Government has announced unprecedented support for business and workers to protect them against the current economic emergency including almost £300 billion of guarantees – equivalent to 15% of UK GDP. Coach companies, along with other businesses, may benefit from a range of support measures including:

  • The Coronavirus Job Retention Scheme (CJRS)
  • The Self Employment Income Support Scheme (SEISS)
  • The Coronavirus Business Interruption Loan Scheme (CBILS)
  • The Coronavirus Large Business Interruption Loan Scheme (CLBILS)
  • The Bounce Back Loan Scheme (BBL) for small and micro enterprises
  • A Discretionary Grant Fund for Local Authorities in England to make grants payments of up to £25,000 to businesses excluded from the existing grants schemes
  • VAT deferral for up to 12 months
  • The Time To Pay scheme, through which businesses in financial distress, and with outstanding tax liabilities, can receive support with their tax affairs
  • Protection for commercial leaseholders against automatic forfeiture for non-payment until June 30, 2020

The Business Support website provides further information about how businesses can access the support that has been made available, who is eligible, and how to apply - https://www.gov.uk/business-coronavirus-support-finder.


Written Question
Mortgages: Coronavirus
Wednesday 27th May 2020

Asked by: Nick Fletcher (Conservative - Don Valley)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will extend the mortgage holiday beyond September 2020 for people who have been made redundant as a result of the covid-19 outbreak.

Answered by John Glen - Paymaster General and Minister for the Cabinet Office

On 22 May we announced that lenders will continue to show forbearance to borrowers that need it, this includes giving them the option to apply for a mortgage payment holiday up until the 31 October, in line with the Coronavirus Job Retention Scheme (CJRS).

We are continuing to work closely with lenders and the Financial Conduct Authority (FCA) to ensure that people are supported during these challenging times, especially if they are facing financial distress.

Lenders are continuing to show forbearance as required, working together with borrowers to establish how they can best affordably and gradually get back on track. Customers who are concerned about their current financial situation should get in touch with their lender at the earliest possible opportunity.?


Written Question
Business: Coronavirus
Friday 22nd May 2020

Asked by: Nick Fletcher (Conservative - Don Valley)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether his Department has made an assessment of the potential merits of enabling local authorities to suspend the collection of business licence fees during the covid-19 outbreak.

Answered by Kemi Badenoch - President of the Board of Trade

The Licencing Act provides no legal framework for suspending or waiving premises licence fees. The Act requires that a premises licence be suspended in cases of non-payment or late payment of annual premises licence fees. However, the Minister of State for Crime and Policing has written to chairs of licensing committees to advise that where businesses experience difficulties in paying premises licence fees as a result of the covid-19 outbreak, licensing authorities should exercise their discretion and consider delaying any suspension of a licence.


Written Question
British Airways: Redundancy
Thursday 21st May 2020

Asked by: Nick Fletcher (Conservative - Don Valley)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps his Department has taken to encourage the International Airlines Group to make use of the Coronavirus Job Retention Scheme to help prevent British Airways staff from being made redundant.

Answered by Jesse Norman

All firms affected by coronavirus are encouraged to treat their employees fairly and carefully. The Coronavirus Job Retention Scheme is already helping firms keep millions of people in employment by covering most wage costs. While there is no obligation for employers to take up the scheme, the scheme is open to all UK employers provided they have created and started a PAYE payroll scheme; enrolled for PAYE online; have a UK bank account; and that HMRC have received an RTI submission notifying payment in respect of that employee on or before 19 March 2020.


Written Question
Pensioners: Taxation
Friday 15th May 2020

Asked by: Nick Fletcher (Conservative - Don Valley)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps he is taking to ensure that pensioners who are negatively affected by the marginal rate of income tax do not lose out during the covid-19 outbreak.

Answered by John Glen - Paymaster General and Minister for the Cabinet Office

The Government is committed to ensuring that older people are able to live with the dignity and respect they deserve, and the State Pension is the foundation of state support for older people. The Government provides support for older people, such as Winter Fuel Payments, free eye tests and NHS prescriptions, and free bus passes.

Since 2010, the State Pension has been uprated by the highest of average earnings growth, price inflation or 2.5% - an approach known as the Triple Lock. The value of the State Pension is £1,903.20 a year higher than it was in 2010.

It is important to note that the personal allowance - the amount of income that each individual may receive before paying income tax - is currently set at a level high enough to ensure that those pensioners whose sole income is the new State Pension or basic State Pension do not pay any income tax.

The Government is committed to a fair tax system in which those with the most contribute the most. This is why the income tax system consists of three progressive rates of tax, which sit above an internationally high personal allowance.