Asked by: Simon Jupp (Conservative - East Devon)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how much revenue has been raised from the 3 per cent stamp duty surcharge placed on second homes from 2016 onwards as of 29 November 2021.
Answered by Lucy Frazer - Secretary of State for Culture, Media and Sport
The values have been published in the quarterly Stamp Duty Land Tax publication: https://www.gov.uk/government/statistics/quarterly-stamp-duty-land-tax-sdlt-statistics
Asked by: Simon Jupp (Conservative - East Devon)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what plans he has to widen the scope of the temporary reduced rate of VAT for hospitality, holiday accommodation and attractions to include leisure and entertainment attractions such as (a) indoor go-karting venues and (b) ice rinks opening from Step 3 of the Roadmap on the easing of lockdown restrictions.
Answered by Jesse Norman
The temporary reduced rate of VAT (5 per cent) was introduced on 15 July 2020 to support the cash flow and viability of about 150,000 businesses and protect over 2.4 million jobs in the hospitality and tourism sectors.
Hospitality for the purposes of this relief includes the supply of food and non-alcoholic beverages from restaurants, cafes, pubs and similar establishments for consumption on the premises.
It also includes the supply of hot food and non-alcoholic hot beverages to take away. Where a business provides such hospitality, that hospitality will benefit from the reduced rate.
Admission charges that entitle a person to participate in events where the primary focus is a sporting activity will not generally be eligible for the temporary reduced rate. If businesses are in any doubt about whether they are supplying sporting facilities, they should consult VAT Notice 701/45.
Asked by: Simon Jupp (Conservative - East Devon)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether he plans to extend Social Investment Tax Relief beyond April 2021.
Answered by Jesse Norman
The Social Investment Tax Relief (SITR) was introduced in 2014 to incentivise risk finance investments in qualifying social enterprises and charities. HMRC statistics show that up to 2018-19, about 110 enterprises have used the scheme to raise £11.2 million.
The Government keeps all taxes and reliefs under review in order to ensure they continue to meet policy objectives and represent value for money for taxpayers. The Government previously published a Call for Evidence in 2019 on SITR’s use to date. A response to the consultation will be published in due course and a decision on SITR’s future will be announced at the Budget ahead of its sunset clause in April 2021.
Asked by: Simon Jupp (Conservative - East Devon)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what plans he has to prevent temporary NHS staff being charged employer National Insurance Contributions by umbrella recruitment companies.
Answered by Jesse Norman
Umbrella companies, like all employers in the UK, are responsible for paying employer NICs.
Umbrella companies are paid a fee by an employment agency to supply a worker to its end client. From that fee they pay their own liabilities such as employer NICs. The remainder after those payments forms the worker’s gross pay, from which the worker pays Income Tax and employee NICs. Like other employers, an umbrella company is required to account for the Income Tax and employee NICs directly to HMRC under Pay As You Earn.
In April 2020 the Government legislated to introduce a key facts page for agency workers to clarify how their terms of engagement affect their pay prospects. The key facts page must explain the deductions from pay.
Further information is on GOV.UK: www.gov.uk/government/publications/providing-a-key-information-document-for-agency-workers-guidance-for-employment-businesses.
Asked by: Simon Jupp (Conservative - East Devon)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to the Answer of 4 September 2020 to Question 85130, on Trade Unions, if he will publish anonymised figures for (a) the totality of funding given to trade unions, as employers in their own right, to date under the Coronavirus Job Retention Scheme, and (b) how many individual trade unions have claimed under the scheme, according to figures held by HM Revenue and Customs.
Answered by Jesse Norman
HMRC have published data on Coronavirus Job Retention Scheme claims by three-digit SIC2007 code for all claims for March to June 2020. This shows that PAYE schemes classified in the category SIC2007 94.2 Activities of Trade Unions made claims under the Coronavirus Job Retention Scheme to the value of £2 million for this period. In all, claims were made by about 100 employers in this category.
The data covers those organisations classified as SIC2007 94.2 Activities of Trade Unions by the Interdepartmental Business Register (IDBR). Amounts are rounded to the nearest million and counts to the nearest hundred.
This data is available on GOV.UK under CJRS claims by detailed sector (three-digit SIC2007): https://www.gov.uk/government/statistics/coronavirus-job-retention-scheme-statistics-august-2020.
Asked by: Simon Jupp (Conservative - East Devon)
Question to the HM Treasury:
What fiscal steps he is taking to support the charity sector during the covid-19 outbreak.
Answered by Kemi Badenoch - President of the Board of Trade
Alongside unprecedented support for individuals and businesses in light of the COVID-19 outbreak, the Government has announced a £750 million support package for charities.
£360m of this will be allocated directly to charities providing essential services and supporting vulnerable people, including up to £200m for hospices across the next quarter.