Oral Answers to Questions

Debate between Tommy Sheppard and Kemi Badenoch

Tuesday 1st December 2020 Commons Chamber

[The Exchequer Secretary to the Treasury (Kemi Badenoch)]

My hon. Friend is right to raise this important issue. The Treasury recognises the role that enterprise zones play in our economy. This is an area specifically of interest to me and I will be delighted to meet him to discuss it further.

[Tommy Sheppard (Edinburgh East) (SNP) [V]]

Contrary to the impression given a few moments ago, it is only the United Kingdom Government who can exempt bonus payments to Scottish key workers from tax and national insurance under schedule 5 of the Scotland Act 1998. If they choose not to do so, the Treasury will get a windfall from these payments, with the consequent reduction in the Scottish block grant. So I ask again: will the Chancellor allow Scottish key workers to keep the full value of the bonus that they are being given by the Scottish Government?