Asked by: Stewart Malcolm McDonald (Scottish National Party - Glasgow South)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if he will publish immediately when the next self-employment income support scheme grant (a) can be claimed and (b) will be paid.
Answered by Jesse Norman
The Government is committed to supporting self-employed people during the COVID-19 pandemic.
The third SEISS grant covered the three-month period from November 2020 until January 2021. It was a taxable grant calculated at 80 per cent of three months’ average monthly trading profits, paid out in a single instalment of up to £7,500.
The fourth grant will cover February to April 2021. The Government will set out further details in due course.
Furthermore, the SEISS continues to be just one element of a substantial package of support for the self-employed which includes Bounce Back loans, tax deferrals, rental support, mortgage holidays, self-isolation support payments and other business support grants.
Asked by: Stewart Malcolm McDonald (Scottish National Party - Glasgow South)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what plans he has to change the Job Retention Scheme eligibility date for employees on an employer’s PAYE payroll after 23:59 on 30 October 2020 following the lockdown measures announced on 4 January 4th 2021.
Answered by Jesse Norman
For all eligibility decisions under CJRS, the Government must balance the need to support as many jobs as possible with the need to protect the scheme from fraud.
Under the CJRS extension, an employer can claim for employees who were employed and on their PAYE payroll on 30 October 2020. The employer must have made a PAYE Real Time Information (RTI) submission to HMRC between 20 March 2020 and 30 October 2020, notifying a payment of earnings for that employee. The use of RTI allows HMRC to verify claims in the most efficient and timely way, ensuring payments can be made quickly while reducing the risk of fraud. Without the use of RTI returns it would be difficult to verify claims without significant additional checks, which would delay payment for genuine claims.
The 30 October 2020 cut-off date allowed as many people as possible to be included by going right up to the day before the announcement, while balancing the risk of fraud that existed as soon as the scheme became public. Extending the cut-off date further would have significantly increased the risk of abuse because claims could not be confidently verified against the risk of fraud by using the data after this point.
Asked by: Stewart Malcolm McDonald (Scottish National Party - Glasgow South)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what plans he has to reduce VAT on ticketing for (a) music venues, (b) theatres and (c) other creative venues.
Answered by Jesse Norman
Admissions to cultural venues are already exempt from VAT if they are provided by a local authority or an eligible body such as a charity, otherwise they attract the standard rate of VAT.
Extending this relief would carry a very significant cost to the Exchequer and must be viewed in the context of almost £50 billion of requests for relief from VAT since the EU referendum and in response to Covid-19. The Treasury keeps all taxes under review.
Asked by: Stewart Malcolm McDonald (Scottish National Party - Glasgow South)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what discussions he has had with the Secretary of State for Digital, Culture, Media and Sport on the financial support that is required to assist people working in the (a) TV, (b) film and (c) other creative industries during the covid-19 outbreak.
Answered by Kemi Badenoch - President of the Board of Trade
The Chancellor of the Exchequer has regular discussions with the Secretary of State for Digital, Culture Media and Sport on a range of topics. The Government has announced the Self-Employment Income Support Scheme to support self-employed individuals adversely affected by the coronavirus outbreak. The scheme opened on 13 May, and those eligible will have the money paid into their bank account by 25 May or within six working days?of completing a claim.?Creative sector businesses are eligible for the Coronavirus Business Interruption Loan Scheme and the Bounce Back Loan scheme. In addition, the Arts Council in England has made up to £160 million of emergency funding available for cultural organisations and individuals during the outbreak.
Asked by: Stewart Malcolm McDonald (Scottish National Party - Glasgow South)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if he will make it his policy to extend the Self Employed Income Support Scheme to (a) newly self employed and (b) new start-ups and enable qualification for that scheme to be income assessed on an early submission of a 2019-20 tax return.
Answered by Jesse Norman
The new Self-Employment Income Support Scheme (SEISS) helps those adversely affected by COVID-19. It means the UK has one of the most generous self-employed COVID-19 support schemes in the world.
It has not been possible to include those who began trading after the 2018-19 tax year in the SEISS. This was a very difficult decision and it was taken for practical reasons.
The Government recognises that those who started trading more recently will not have submitted a tax return for the 2018-19 tax year, and it considered alternative approaches. HMRC would not be able to distinguish genuine self-employed individuals who started trading in 2019-20 from fake applications by fraudulent operators and organised criminal gangs seeking to exploit the SEISS.
The self-employed can benefit from the Government’s relaxation of the earnings rules (known as the Minimum Income Floor) in Universal Credit. They may also have access to a range of grants and loans depending on their circumstances.
Asked by: Stewart Malcolm McDonald (Scottish National Party - Glasgow South)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to the Answer of 13 May 2020 to Question 43059, on Revenue and Customs: Coronavirus, whether HMRC is investigating employers that are accused of breaching national minimum wage regulations.
Answered by Jesse Norman
Everyone who is entitled to the National Minimum Wage (NMW) should be able to receive it.
HMRC continue to discharge their legal obligations and essential functions during the COVID-19 outbreak and will do everything possible to protect?individuals,?businesses and the economy during this difficult time.
HMRC continue to enforce the National Minimum Wage (NMW) in order to ensure that workers are being paid the wages to which they are legally entitled.
HMRC encourage any worker who suspects they are being paid less than the NMW to contact ACAS on 0300 123 1100 or submit a query online at: https://www.gov.uk/government/publications/pay-and-work-rights-complaints.
Asked by: Stewart Malcolm McDonald (Scottish National Party - Glasgow South)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if he will publish a list of the investigations by HMRC that have been suspended as a result of the covid-19 outbreak.
Answered by Jesse Norman
It would not be appropriate for HM Revenue & Customs (HMRC) to publish detailed information about their operational response during the COVID-19 outbreak. However, HMRC have made clear that they will support legitimate businesses and individuals, while taking tough action against serious criminal activity and those promoting avoidance schemes.
It is right that HMRC does everything possible to protect?individuals,?businesses and the economy during this difficult time. That includes prioritising work to support businesses and individuals.
Asked by: Stewart Malcolm McDonald (Scottish National Party - Glasgow South)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what discussions he has had with the Society of Independent Brewers on continuation of the existing scheme for small breweries' relief.
Answered by Jesse Norman
The Treasury is reviewing Small Brewers Relief (SBR). As part of this review, Ministers and Treasury officials have met regularly with the Society of Independent Brewers.
Details of ministerial meetings can be found on the GOV.UK website:
Asked by: Stewart Malcolm McDonald (Scottish National Party - Glasgow South)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what plans he has to publish the results of his Department's consultation entitled, Regulation of pre-paid funeral plans: consultation on a policy proposal, that closed on 25 August 2019.
Answered by John Glen - Paymaster General and Minister for the Cabinet Office
The government launched a call for evidence on the regulation of pre-paid funeral plans in June 2018 which found that the market is not operating as it should. The government found evidence of harm to consumers and found that there is broad support among funeral plan providers for the voluntary system of regulation to be replaced by a compulsory regulatory regime for the sector.
Under the previous government we committed to ensuring that customers of pre-paid funeral plans are properly protected and consulted on a new legislative framework to bring the pre-paid funeral plan market within the remit of the Financial Conduct Authority. The consultation closed on 25 August and a response to the consultation will be published in due course.
Asked by: Stewart Malcolm McDonald (Scottish National Party - Glasgow South)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if he will make it his policy for HMRC to record the number of complaints it receives on unpaid work trials.
Answered by Jesse Norman
HMRC take seriously and investigate all complaints from workers referred by the Acas helpline, or received via the online complaints form.
Complaint-led National Minimum Wage (NMW) cases often involve a range of different NMW breaches. It is only possible to determine the full extent of any underpayments, and the underlying reasons for these breaches, at the conclusion of an investigation.
In conjunction with the Department for Business, Energy and Industrial Strategy, HMRC publish information on completed investigations in an annual compliance and enforcement report. The latest report can be found at: