Asked by: Nick Timothy (Conservative - West Suffolk)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, with reference to the memo to item 26 on page 118 of the Autumn Budget 2024, HC 295, what methodology she used to calculate the public sector compensation amount for the increase to employer National Insurance contributions.
Answered by James Murray - Exchequer Secretary (HM Treasury)
The amount of public sector support was based on an estimate of the proportion of employer NICs receipts paid by public sector organisations, using the Office for National Statistics (ONS) classification of the public sector boundary. The Treasury routinely uses the Office for National Statistics (ONS) classification of the public sector boundary, for example in relation to public sector spending, public sector borrowing and public sector debt.
Asked by: Nick Timothy (Conservative - West Suffolk)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, with reference to item 26 on page 118 of the Autumn Budget 2024, HC 295, how she defines public sector organisations.
Answered by Darren Jones - Chief Secretary to the Treasury
For the purposes of defining support for Employer NICs costs, the Government has used the Office for National Statistics (ONS) classification of the public sector boundary. This is the usual approach for classification of the public sector boundary, for example in relation to public sector spending, public sector borrowing and public sector debt.
Asked by: Nick Timothy (Conservative - West Suffolk)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what industrial disputes are ongoing within (a) her Department, (b) HMRC, (c) the Valuation Office Agency and (d) each of the other arm’s length bodies connected to her Department; how many (i) staff and (ii) contractors are involved in each dispute; what the form of industrial action is in each dispute; which recognised trade union is involved in each dispute; what the substantive matter is that is being disputed in each case; and what steps she plans to take to end each dispute.
Answered by Darren Jones - Chief Secretary to the Treasury
(a) No recognised trade union currently holds a mandate to call industrial action in HM Treasury.
(b) PCS are in a formal trade dispute with HMRC and have issued a formal notice of their intention to ballot 238 members in the Benton Park View Office in Newcastle.
How many (i) staff and (ii) contractors are involved in each dispute;
238 AA and AO Grade PCS members will be balloted for strike action. The ballot opens 18 November and closes at noon 9 December. No contractors are involved in the dispute.
What the form of industrial action is in each dispute;
Members are being balloted for strike action
Which recognised trade union is involved in each dispute;
PCS
What the substantive matter is that is being disputed in each case; and what steps to be taken to end each dispute:
The dispute relates to the dismissal of 3 trade union representatives from Benton Park View office and PCS’s request for reinstatement of those dismissed. HMRC’s established guidance and procedures for dealing with issues of misconduct have been followed in relation to these cases and HMRC has held colleagues to the same standards of conduct we expect from all HMRC employees. There are specific formal and legal routes for the dismissed employees to seek redress if they believe that their employment rights have been infringed. All three cases have ongoing Employment Tribunal claims.
(c) VOA - no industrial disputes to report
(d) In relation to HM Treasury arm’s length bodies please see below responses:
UK Debt Management Office – no industrial disputes to report
National Infrastructure Commission– no industrial disputes to report
UK Government Investments - no industrial disputes to report
Office for Budget Responsibility - no industrial disputes to report
Government Internal Audit Agency - no industrial disputes to report
Asked by: Nick Timothy (Conservative - West Suffolk)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, when she plans to implement Section 14 of the Finance Act 2024.
Answered by James Murray - Exchequer Secretary (HM Treasury)
Section 14 of the Finance Act 2024 came into force on 6 April 2024.
Subsequent clarificatory regulations have been laid and come into force from 18 November, taking retrospective effect from 6 April 2024.
Asked by: Nick Timothy (Conservative - West Suffolk)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether she plans to reform business rates.
Answered by James Murray - Exchequer Secretary (HM Treasury)
The government is creating a fairer business rates system that protects the high street, supports investment, and is fit for the 21st century.
Autumn Budget 2024 announced the government’s first steps, including an intention to introduce permanently lower multipliers for high street retail, hospitality, and leisure (RHL) properties from April 2026. The government intends to fund this sustainably via a higher multiplier on properties with Rateable Values (RV) of £500,000 or more.
During the interim period, for 2025-26, RHL properties will receive a 40% relief on business rates bills up to a cash cap of £110,000 per business. The small business multiplier paid by properties with RVs below £51,000 will also be frozen for a further year.
The government has published a discussion paper which sets out priority areas for further reform and invites stakeholders to a conversation about transforming the system over the Parliament.
Asked by: Nick Timothy (Conservative - West Suffolk)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how many claims for Research and Development tax credits were made (a) fraudulently and (b) in error since 2010
Answered by James Murray - Exchequer Secretary (HM Treasury)
Estimates of the level of error and fraud in research and development tax credits are published in HMRC’s Annual Report and Accounts. The latest publication can be found on Gov.uk at: HMRC Annual Report and Accounts 2023 to 2024 . The methodology used to calculate the level of error and fraud for 2020-2021 was significantly improved for the 2022-2023 Annual Reports and Accounts.
Estimates of the level of error and fraud in research and development tax credits for earlier years are not available on a comparable basis.
Asked by: Nick Timothy (Conservative - West Suffolk)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if she will ensure data held by HMRC to help identify people eligible for Pension Credit is made available to local authorities.
Answered by James Murray - Exchequer Secretary (HM Treasury)
His Majesty’s Revenue and Customs (HMRC) is subject to a strict duty of confidentiality and may only disclose information it holds where the law allows.
There are a number of exceptions to this duty which allow HMRC to share information. These include sharing information where a statutory information sharing gateway provides for it.
HMRC and the Department for Work and Pensions (DWP) work closely to deliver information to Local Authorities (LAs) to enable then to administer a number of benefits and payments.
Where there is a legal basis for LAs to receive or re-use HMRC information shared with them via DWP for the purpose of identifying those eligible for benefits, including Pension Credit, HMRC will work with DWP to support such requests.
Asked by: Nick Timothy (Conservative - West Suffolk)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether she plans to implement the proposed changes in the tax treatment of furnished holiday lettings in the next financial year.
Answered by James Murray - Exchequer Secretary (HM Treasury)
The Government will abolish the Furnished Holiday Lets (FHLs) tax regime from April 2025. This will equalise the tax treatment of FHL and non-FHL landlords’ income and gains.
Asked by: Nick Timothy (Conservative - West Suffolk)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of the zero emissions vehicle mandate on fuel duty revenues between (a) 2025 and 2030, (b) 2030 and 2040 and (c) 2040 and 2050.
Answered by James Murray - Exchequer Secretary (HM Treasury)
The Zero Emission Vehicle (ZEV) Mandate requires 80% of all new cars to be zero emission by 2030. There will be no sales of new pure combustion engine cars from 2030 under the Government's plans, and more details on specific 2030-35 requirements for both cars and vans will be set out shortly.
The shift to zero emission electric vehicles (EVs) is crucial for decarbonising the transport sector and tackling climate change, while injecting billions of pounds worth of investment into our economy and creating high skilled jobs.
As this shift progresses, fuel duty revenues will start to decline, as set out by the Office for Budget Responsibility (OBR) in their September 2024 Fiscal Risks and Sustainability report and November 2023 Economic and Fiscal Outlook. Full forecasts for fuel duty revenue over the next five years, certified by the OBR, will be published at Budget on 30 October.
Asked by: Nick Timothy (Conservative - West Suffolk)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, to publish what the total value of (a) income tax paid, (b) National Insurance Contributions paid, (c) tax credits claimed and (d) child benefit claimed for non-UK nationals is, broken down by nationality, for each of the last five years.
Answered by James Murray - Exchequer Secretary (HM Treasury)
HMRC no longer produce a breakdown of Income Tax paid, National Insurance contributions paid, tax credits claimed and Child Benefit claimed by nationality. The latest publication was in August 2022.