Asked by: Sorcha Eastwood (Alliance - Lagan Valley)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what recent estimate her Department has made of the number of families who have had Child Benefit reduced or withdrawn because a child or young person has been unable to attend school due to mental ill-health.
Answered by James Murray - Chief Secretary to the Treasury
Child Benefit remains in payment until 31 August following a child’s 16th birthday. This applies without any conditions on education, so there is no impact on children of this age if they are unable to attend school for any reason.
For young people who are over 16 and under 20, Child Benefit remains payable if they continue in full-time non-advanced education or training. Legislation allows for Child Benefit to continue being paid when this education is interrupted. This can be for a period of up to six months, or for as long as is reasonable if it is attributable to the illness or disability of mind or body. Child Benefit can also still be paid in respect of young people who cannot attend education for an average of more than 12 hours per week due to an illness or disability.
The Government does not hold data on the number of families where Child Benefit has stopped because a young person over 16 has not been able to attend education due to mental ill health.
Where a young person is unable to return to education because of mental ill-health or trauma, disability benefits may provide a more suitable form of long-term support.
Asked by: Sorcha Eastwood (Alliance - Lagan Valley)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether she plans to review Child Benefit eligibility rules linked to school attendance in relation to absence caused by severe mental ill-health or trauma.
Answered by James Murray - Chief Secretary to the Treasury
Child Benefit remains in payment until 31 August following a child’s 16th birthday. This applies without any conditions on education, so there is no impact on children of this age if they are unable to attend school for any reason.
For young people who are over 16 and under 20, Child Benefit remains payable if they continue in full-time non-advanced education or training. Legislation allows for Child Benefit to continue being paid when this education is interrupted. This can be for a period of up to six months, or for as long as is reasonable if it is attributable to the illness or disability of mind or body. Child Benefit can also still be paid in respect of young people who cannot attend education for an average of more than 12 hours per week due to an illness or disability.
The Government does not hold data on the number of families where Child Benefit has stopped because a young person over 16 has not been able to attend education due to mental ill health.
Where a young person is unable to return to education because of mental ill-health or trauma, disability benefits may provide a more suitable form of long-term support.
Asked by: Sorcha Eastwood (Alliance - Lagan Valley)
Question to the Department for Transport:
To ask the Secretary of State for Transport, when the Motor Insurance Taskforce report will be published.
Answered by Lilian Greenwood - Government Whip, Lord Commissioner of HM Treasury
The motor insurance taskforce report will be published shortly.
Asked by: Sorcha Eastwood (Alliance - Lagan Valley)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether her Department has made an assessment of the potential merits of extending cross-border workers’ relief to residents of Northern Ireland who work in the Republic of Ireland.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The UK has one of the largest networks of Double Taxation Conventions (DTCs) in the world, covering more than 130 jurisdictions.
The UK also seeks to encourage and maintain an international consensus on cross-border economic activity and to promote international trade and investment. To this end the UK plays an active role in the Organisation for Economic Co-operation and Development (OECD).
The UK prioritises maintaining and updating its network of double taxation agreements, especially with major trading partners such as the Republic of Ireland. Whether such updates take place depends on several factors, including the priorities and availability of the relevant treaty partner.
Officials at HM Treasury and HM Revenue & Customs are in regular contact with their Irish counterparts in relation to the DTC and continue to discuss the issues arising from increased cross-border and remote working, amongst other issues.
Asked by: Sorcha Eastwood (Alliance - Lagan Valley)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what guidance HMRC provides to Northern Ireland residents with UK National Insurance numbers and Irish Personal Public Service numbers on reporting income earned in the Republic of Ireland; and whether she plans to publish simplified guidance for (a) occasional and (b) part-time cross-border workers.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The UK has one of the largest networks of Double Taxation Conventions (DTCs) in the world, covering more than 130 jurisdictions.
The UK also seeks to encourage and maintain an international consensus on cross-border economic activity and to promote international trade and investment. To this end the UK plays an active role in the Organisation for Economic Co-operation and Development (OECD).
The UK prioritises maintaining and updating its network of double taxation agreements, especially with major trading partners such as the Republic of Ireland. Whether such updates take place depends on several factors, including the priorities and availability of the relevant treaty partner.
Officials at HM Treasury and HM Revenue & Customs are in regular contact with their Irish counterparts in relation to the DTC and continue to discuss the issues arising from increased cross-border and remote working, amongst other issues.
Asked by: Sorcha Eastwood (Alliance - Lagan Valley)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether she has discussed with her Irish counterpart the potential merits of (a) amending and (b) clarifying the UK–Ireland Double Taxation Convention to ensure equal treatment for cross-border workers on the island of Ireland.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The UK has one of the largest networks of Double Taxation Conventions (DTCs) in the world, covering more than 130 jurisdictions.
The UK also seeks to encourage and maintain an international consensus on cross-border economic activity and to promote international trade and investment. To this end the UK plays an active role in the Organisation for Economic Co-operation and Development (OECD).
The UK prioritises maintaining and updating its network of double taxation agreements, especially with major trading partners such as the Republic of Ireland. Whether such updates take place depends on several factors, including the priorities and availability of the relevant treaty partner.
Officials at HM Treasury and HM Revenue & Customs are in regular contact with their Irish counterparts in relation to the DTC and continue to discuss the issues arising from increased cross-border and remote working, amongst other issues.
Asked by: Sorcha Eastwood (Alliance - Lagan Valley)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential merits of introducing a multi-year averaging mechanism for pension growth calculations in the Health and Social Care Pension Scheme in Northern Ireland to mitigate the impact of delayed pay awards.
Answered by James Murray - Chief Secretary to the Treasury
Policy in respect of Public Service Pension Schemes in Northern Ireland is a devolved matter for the Northern Ireland Executive.
Asked by: Sorcha Eastwood (Alliance - Lagan Valley)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if HMRC will consider allowing pay award uplifts in Northern Ireland to be reallocated to the tax years to which they relate.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
In general, employment income is taxable in the year of receipt, which is not always the year that the work was carried out.
This is an important principle of the tax system ensuring clarity and consistency in the treatment of employment income as set out in Section 18 of the Income Tax (Earnings and Pensions) Act 2003.
Asked by: Sorcha Eastwood (Alliance - Lagan Valley)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether her Department has made an assessment of the potential impact of delayed implementation in Northern Ireland of pay awards recommended by the Review Body on Doctors' and Dentists' Remuneration on consultants' pension tax liabilities.
Answered by James Murray - Chief Secretary to the Treasury
Decisions regarding the implementation of pay awards for doctors and dentists in Northern Ireland are a devolved matter and are the responsibility of the Northern Ireland Executive.
Asked by: Sorcha Eastwood (Alliance - Lagan Valley)
Question to the Cabinet Office:
To ask the Minister for the Cabinet Office, what assessment his Department has made of the potential impact of the proposed mandatory enrolment in a digital ID system on the rights of (a) individuals and (b) business under the Good Friday Agreement in Northern Ireland.
Answered by Josh Simons - Parliamentary Secretary (Cabinet Office)
The Government will launch a public consultation on the design of the new digital ID which will inform ongoing policy development and assessments of impacts.
We have been in touch with the Devolved Government in Northern Ireland and the Irish Government and will continue to engage with them to ensure systems work for people on both sides of the border, as committed to in the Good Friday Agreement and across the Common Travel Area.