Question to the Cabinet Office:

To ask the Minister for the Cabinet Office, what steps he is taking to ensure that Government (a) departments and (b) contractors do not make use of tax havens.

Procurement Policy Note 03/14 sets out the scope, background and detailed guidance for the policy of using the procurement process to promote tax compliance:

https://www.gov.uk/government/publications/procurement-policy-note-0314-promoting-tax-compliance

The 2015 Public Contract Regulations introduced a new obligation for public bodies to exclude suppliers from a procurement where the supplier has been found guilty of breaching its obligations in relation to payment of taxes and this has been established by a judicial or administrative decision having final effect within the relevant jurisdiction.