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Richard Fuller
CON✓ Current MP
🏛️ North Bedfordshire
📅 2010–2026
1,361 speeches on Hansard record
✅ Votes attended: 79.98% (#150 of 650 MPs)
🟢 Rebelled against party: 1.72%
📝 Topics: Social Security Benefits: Fraud, Licensing, Tax Avoidance
🤝 Member of 1 All-Party Parliamentary Groups
Written Answers
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Attorney General
To ask the Attorney General, with reference to the Answers of 25 October 2023 to Question 203472 on Hare Coursing: Convictions and Prosecutions and 28 February 2018 to Question 129098 on Hare Coursing: Prosecutions, when the Crown Prosecution Service ceased maintaining a central record of the…
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To ask the Attorney General, how many (a) prosecutions and (b) convictions there have been relating to the offence of hare coursing in each year from 2016 to date.
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Cabinet Office
To ask the Minister for the Cabinet Office, whether the Government has plans to introduce a Minister for Government Efficiency in the Cabinet Office to oversee cross-departmental efficiency initiatives.
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To ask the Minister for the Cabinet Office, whether his Department has made an assessment of the suitability of adopting similar international government models including the (a) US Office of Management and Budget and (b) Department for Government Efficiency in the UK.
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To ask the Minister for the Cabinet Office, if he will provide a list of all public bodies that have been delegated powers to (a) make amend or revoke, (b) enforce and (c) monitor compliance with regulations.
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To ask the Minister for the Cabinet Office, if he will make it his policy for all Departments to publish a list of all their associated public bodies that have been delegated power to (a)make amend or revoke, (b) enforce and (c) monitor compliance with regulations.
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To ask the Minister for the Cabinet Office, what assessment he has made of the timeliness of the Committee on the Grant of Honours, Decorations and Medals in responding to correspondence from hon. and Rt hon. members.
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Department for Culture, Media and Sport
To ask the Secretary of State for Culture, Media and Sport, if she will hold discussions with the Charity Commission on when the Commission plans to provide a substantive reply to the letter from the Conservative Party to the Commission of 14 June 2024, acknowledged by the Commission on 12 July…
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To ask the Secretary of State for Culture, Media and Sport, if she will have discussions with local authorities on the long-term effect of the speaking of Welsh of inter-library loan charges for Welsh language books.
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Department for Education
To ask the Secretary of State for Education, what the average cost of building a special educational needs school was in the last five years.
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To ask the Secretary of State for Education, what the average cost per pupil was to construct a special educational needs school in the last five years.
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To ask the Secretary of State for Education, what recent assessment she has made of trends in the levels of A Level results by county; and what steps she is planning to take to improve standards in areas with lower attainment.
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To ask the Secretary of State for Education, if she will make an assessment of the potential merits of establishing a fund for local authorities to (a) set up and (b) expand existing supported lodgings schemes.
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Department for Energy Security and Net Zero
To ask the Secretary of State for Energy Security and Net Zero, what assessment he has made of the capacity of the National Grid to provide (a) timely and (b) adequate connections in the context of estimated trends in the level of adoption of rooftop solar installations on commercial properties.
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To ask the Secretary of State for Energy Security and Net Zero, what assessment his Department has made of the feasibility of installing a grid connection corridor along the A1 and A421 to enable commercial warehouses in that area to connect rooftop solar installations to the National Grid.
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To ask the Secretary of State for Energy Security and Net Zero, what recent assessment her Department has made of the potential contribution of rooftop solar energy to the Government's net zero targets; and whether her Department plans to require a certain proportion of solar energy to be delivered…
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To ask the Secretary of State for Energy Security and Net Zero, what steps his Department is taking to improve the availability of smart meters for properties which are unable to connect to the Wide Area Network.
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To ask the Secretary of State for Energy Security and Net Zero, what progress he has made on considering options for a social tariff as part of wider retail energy market reforms; and whether he has plans for consultation on the options.
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Department for Environment, Food and Rural Affairs
To ask the Secretary of State for Environment, Food and Rural Affairs, if he will make an assessment of the (a) efficacy and (b) adequacy of the Over Thirty Months Scheme for cattle.
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To ask the Secretary of State for Environment, Food and Rural Affairs, if he will make an assessment of the potential merits of ending the automatic right of new housing developments to connect to the sewage system.
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To ask the Secretary of State for Environment, Food and Rural Affairs, what plans he has to commence schedule 3 of the Floods and Water Act 2010.
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To ask the Secretary of State for Environment, Food and Rural Affairs, if he will take steps to ensure that Agricultural Land Classifications cannot be amended to facilitate approval of solar farm planning applications.
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To ask the Secretary of State for Environment, Food and Rural Affairs, which seeds that are permitted under Article 49(1) of Regulation (EC) 1107/2009 have not been provided authorisation for use from 1 January 2024.
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Department for Levelling Up, Housing and Communities
To ask the Secretary of State for Levelling Up, Housing and Communities, whether he has made a recent assessment of the potential merits of making water companies statutory consultees in planning permission applications for new housing developments.
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To ask the Secretary of State for Levelling Up, Housing and Communities, what guidance his Department issues on the publication by local authorities of public notices; and if he will make an assessment of the potential merits of bringing forward legislative proposals to allow the publication of…
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To ask the Secretary of State for Levelling Up, Housing and Communities, if he will make an assessment of the potential merits of requiring the refusal of applications for planning permission for solar farms in excess of 50 MW where financing has not been secured.
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To ask the Secretary of State for Levelling Up, Housing and Communities, what assessment his Department has made of the adequacy of the (a) performance of and (b) time taken to commence appeals by the Planning Inspectorate.
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To ask the Secretary of State for Levelling Up, Housing and Communities, what progress his Department has made on reviewing the responses to the call for evidence on local authority remote meetings, published on 25 March 2021; when he plans to publish the Government's response; and what factors…
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To ask the Secretary of State for Levelling Up, Housing and Communities, what information his Department holds on the average cost of parish council by-elections; and if he will make an assessment of the adequacy of information provided to parish councils about the cost of such by-elections.
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To ask the Secretary of State for Levelling Up, Housing and Communities, what progress his Department has made on reviewing the responses to the call for evidence on local authority remote meetings, published on 25 March 2021; and when he plans to publish the Government's response.
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To ask the Secretary of State for Levelling Up, Housing and Communities, whether the extended delivery hours for supermarkets and other food retailers implemented during the covid-19 pandemic are still in place; and whether his Department plans to reinstate the overnight delivery restrictions which…
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Department for Transport
To ask the Secretary of State for Transport, whether she plans to publish an updated Business Case for East West Rail before the commencement of the Development Consent Order examination.
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To ask the Secretary of State for Transport, what recent estimate she has made of the cost per kilometre of East West Rail from Bedford to Cambridge.
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To ask the Secretary of State for Transport, what her planned timetable is for the construction of a railway station at Tempsford.
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To ask the Secretary of State for Transport, what agreement has been made between East West Rail and Universal Destinations and Experiences on the development timeline of East West Rail during the construction of the Universal Theme Park in Bedfordshire.
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To ask the Secretary of State for Transport, whether a decision has been made on the type of power or traction to be used on East West Rail.
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To ask the Secretary of State for Transport, whether he has considered including equestrianism within the definition of active travel for (a) planning and (b) other relevant policy purposes.
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To ask the Secretary of State for Transport, what initiatives her Department has considered to help encourage the conversion of buses to electric power.
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To ask the Secretary of State for Transport, what assessment she has made of the potential impact of the proposed discontinuous electrification of East West Rail on (a) capital costs and (b) operating costs of the railway.
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To ask the Secretary of State for Transport, if she will make an assessment of the potential merits of introducing a requirement for insurance providers to request images of the front and back of an applicant’s driving licence as part of the quotation process.
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To ask the Secretary of State for Transport, whether she plans to review the performance of the Motor Insurance Bureau against their statutory obligations.
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To ask the Secretary of State for Transport, when he plans to publish his Department's response to the public consultation on National Highways' Strategic Road Network Initial Report for Road Investment Strategy 3.
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To ask the Secretary of State for Transport, what guidance his Department has provided to (a) local authorities, (b the police and (c) hospitals on the enforcement of rules relating to parking spaces for the disabled.
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To ask the Secretary of State for Transport, whether he has received the Oxford to Cambridge Arc Roads Connectivity Study commissioned by his Department.
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To ask the Secretary of State for Transport, what assessment he has made of the adequacy of the eligibility criteria for applicants to the Blue Badge scheme who have irreversible medical conditions; and whether he has made a recent assessment of the potential merits of exempting such applicants…
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Department for Work and Pensions
To ask the Secretary of State for Work and Pensions, if he will make an assessment of the potential (a) merits, (b) impact on pension saving and (c) impact on encouraging the economically inactive to return to work of excluding occupational pensions from the assessment of means tested employment…
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To ask the Secretary of State for Work and Pensions, if he will make an assessment of the potential merits of bringing forward legislative proposals to enable the Pension Protection Fund to provide inflation protection for pensionable service prior to 6 April 1997 for pensions in the schemes within…
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To ask the Secretary of State for Work and Pensions, if he will make an assessment of the potential merits of bringing forward legislative proposals to enable the Pension Protection Fund to provide inflation protection for the Guaranteed Minimum Pension element of pensions in the schemes within its…
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To ask the Secretary of State for Work and Pensions, in the context of recent increases in inflation, what recent assessment he has made of the impact on the value of pensions received by members of the Pension Protection Fund of the provisions of the Pensions Act 2005 on the non-indexation of…
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To ask the Secretary of State for Work and Pensions, in the context of proposed reductions in levies charged by the Pension Protection Fund, whether he has made an assessment of the potential merits of maintaining levies and allocating any surplus to provide inflation protection to defined benefits…
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Department of Health and Social Care
To ask the Secretary of State for Health and Social Care, what steps he is taking to ensure that NHS Trusts adhere to national guidelines on the (a) accuracy and (b) reliability of medical records.
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To ask the Secretary of State for Health and Social Care, what (a) policies and (b) procedures are in place across NHS Trusts to ensure that medical records are (i) accurate and (ii) evidence-based.
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To ask the Secretary of State for Health and Social Care, what steps his Department is taking to monitor NHS Trusts' adherence to (a) General Medical Council and (b) National Institute for Health and Care Excellence guidance on patient records.
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To ask the Secretary of State for Health and Social Care, what steps her Department is taking to reduce waiting times for ophthalmology patients following referral.
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To ask the Secretary of State for Health and Social Care, what steps he is taking to reduce regional variation in the dementia diagnosis rate.
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To ask the Secretary of State for Health and Social Care, what steps his Department is taking to help improve survival rates for people with pulmonary fibrosis.
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To ask the Secretary of State for Health and Social Care, if he will make an assessment of the level of awareness of motor neurone disease patients of their right to a carer's assessment; and if he will take steps to (a) identify and (b) help tackle barriers to securing a carer's assessment.
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To ask the Secretary of State for Health and Social Care, what assessment he has made of whether the needs of patients with fibromyalgia are being met by the NHS.
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To ask the Secretary of State for Health and Social Care, whether his Department plans to promote greater awareness of fibromyalgia among (a) the medical profession, (b) government departments and (c) employers.
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To ask the Secretary of State for Health and Social Care, whether his Department has made an assessment of the potential implications for his policies of new research published on the treatment of fibromyalgia in the last two years.
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To ask the Secretary of State for Health and Social Care, whether he has had discussions with the National Institute for Health and Care Excellence on proposals for a review of (a) treatment and (b) guidance on best practice for patients with fibromyalgia.
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Home Office
To ask the Secretary of State for the Home Department, what categories of risk are defined by her Department for assessing the removal priority of people who have overstayed their visas.
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To ask the Secretary of State for the Home Department, what categories of risk are defined by her Department for assessing the removal priority of people who have had their visas revoked.
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Ministry of Housing, Communities and Local Government
To ask the Secretary of State for Housing, Communities and Local Government, if he will provide a response to the application submitted by Bedford Borough Council for exceptional funding support to cover costs incurred as a result of the Cleat Hill explosion on 19 October 2024.
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To ask the Secretary of State for Housing, Communities and Local Government, whether the Government intends to provide exceptional funding support to Bedford Borough Council to cover costs incurred as a result of the Cleat Hill explosion on 19 October 2024.
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To ask the Secretary of State for Housing, Communities and Local Government, what consideration she has given to providing financial support to Bedford Borough Council for extraordinary expenses arising from the Cleat Hill gas explosion.
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Ministry of Justice
To ask the Secretary of State for Justice, what the average holding time was for phone calls to the probate office contact line in each year since 2019.
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To ask the Secretary of State for Justice, what recent assessment he has made of the adequacy of HM Courts and Tribunals Service's (a) performance on probate issues and (b) speed at processing probate applications.
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To ask the Secretary of State for Justice, whether he has made a comparative assessment of the time it takes for (a) sexual offences and (b) other criminal offences to reach trial.
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To ask the Secretary of State for Justice, what steps he (a) is taking and (b) plans to take to reduce the number of cases of sexual offences waiting to be heard in the crown court.
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Treasury
To ask the Chancellor of the Exchequer, with reference to her Department's press release entitled Largest fund of its kind to support vulnerable kids & families, published on 14 July 2025, for what reason the Better Futures Fund is not part of the Government’s Child Poverty Strategy.
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To ask the Chancellor of the Exchequer, with reference to her Department's press release entitled Largest fund of its kind to support vulnerable kids & families, published on 14 July 2025, for what reason the Better Futures Fund was not announced at the Spending Review 2025.
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To ask the Chancellor of the Exchequer, with reference to her Department's press release entitled Largest fund of its kind to support vulnerable kids & families, published on 14 July 2025, which organisation will manage the Better Futures Fund.
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To ask the Chancellor of the Exchequer, if she will make an assessment of the potential impact of the ongoing review of the customs treatment of low-value imports on tax revenue.
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To ask the Chancellor of the Exchequer, when final disbursements will be made from the Woodford Equity Income Fund under the terms of the settlement scheme.
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To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of changes to employer National Insurance contributions on provisional supply teachers.
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To ask the Chancellor of the Exchequer, with reference to paragraph 2.43 of the Spring Statement of 26 March 2025, what the £150 million provided for government employee exit schemes will be spent on; and how much and what proportion of this is for redundancy payments.
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To ask the Chancellor of the Exchequer, how many Government Procurement cards have been issued to staff in her private office.
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To ask the Chancellor of the Exchequer, which government departments have undergone efficiency assessments by the Office for Value for Money.
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To ask the Chancellor of the Exchequer, what role the Office for Value for Money plays in assessing the efficiency of government procurement processes; and whether it has been involved in reviewing framework agreements.
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To ask the Chancellor of the Exchequer, if she will make an assessment of the potential merits of introducing structural changes to efficiency oversight as part of the 2025 Spending Review.
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To ask the Chancellor of the Exchequer, whether she has made an assessment of the potential impact of (a) inheritance tax payments on Defined Contribution pensions and (b) the loss of the Residence Nil Rate Band on marginal tax rates.
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To ask the Chancellor of the Exchequer, with reference to the report by the NAO entitled The Administrative Cost of the Tax system, published on 10 February 2025, what steps she plans to take to reduce the annual cost to VAT registered traders.
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To ask the Chancellor of the Exchequer, with reference to page 4 of the report by the NAO entitled The Administrative Cost of the Tax System, published on 10 February 2025, if she will instruct HMRC to update its £15.4bn estimate of the cost to businesses of complying with the tax system.
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To ask the Chancellor of the Exchequer, if she will publish the sources of funding for each public sector pension scheme including balancing payments made by her Department for each fiscal year between 2020-21 and 2023-24.
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To ask the Chancellor of the Exchequer, with reference to her Department's policy paper entitled Summary of reforms to agricultural property relief and business property relief, published on 30 October 2024, what equivalent figures HMRC hold on claims for the two reliefs for years after the 2021-22…
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To ask the Chancellor of the Exchequer, with reference to her Department's policy paper entitled Summary of reforms to agricultural property relief and business property relief published on 30 October 2024, how many estates she expects to be affected from the combined reforms to the two reliefs on…
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To ask the Chancellor of the Exchequer, with reference to her Department's policy paper entitled Summary of reforms to agricultural property relief and business property relief, published on 30 October 2024, whether the £1 million threshold for the two reliefs will be uprated over this…
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To ask the Chancellor of the Exchequer, whether the Government plans to impose VAT on private school fees for any part of the academic school year commencing in September 2024.
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To ask the Chancellor of the Exchequer, for what reason kinship carers can only claim the lower rate of Child Benefit if they already have children for whom they claim Child Benefit; and if he will take steps to review this policy.
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To ask the Chancellor of the Exchequer, whether his Department has established a (a) board and (b) working group for the purposes of realising the economic growth potential of East West Rail.
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To ask the Chancellor of the Exchequer, if he will make an assessment with Cabinet colleagues of the value for money of public spending on the Oxford-Cambridge Arc.
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The impact of the Loan Charge was assessed and set out in the November 2017 Tax Information and Impact Note. While the impact on individuals, households and families was considered, no estimate was made of the number of individuals who would be made reliant on benefits. HMRC has a well-established…
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Ukrainian refugees entering the UK temporarily under the Homes for Ukraine scheme do not need to declare their personal vehicles to customs, pay any customs duty, or import VAT on their vehicle, provided the vehicle is taxed and registered in its home country. This is provided for under the…
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All HMRC officers are required to complete mandatory training on data protection, which includes topics such as data retention, the need for a legal basis for personal data processing, and the need to be aware of other relevant legislation. HMRC does not mandate specific training on the…
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HMRC is not considering making HMRC helplines a freephone service. Moving HMRC’s helplines onto freephone 0800 numbers would mean that HMRC would have to fund the helplines and pass the cost on to the taxpayers. HMRC’s judgement is that it is fairer for the businesses and individuals…
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The High Income Child Benefit Charge (HICBC) is a tax charge which applies to anyone with an adjusted net income of over £50,000 who receives Child Benefit, or whose partner receives it. HICBC is calculated on an individual rather than a household basis, in line with other income tax policy.…
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HM Treasury does not produce estimates of profits of North Sea oil and gas companies. Forecasts for Government revenues from oil and gas production are provided by the Office for Budget Responsibility (OBR). Their most recent published forecast, provided for Spring Statement 2022 on 23 March, is…
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HMRC only ever considers enforcement action as a last resort. Many customers that they take enforcement action against will have multiple debts and they apply their powers consistently across all debts and customers, regardless of how the tax arose. HMRC do not treat PAYE debts any differently and…
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The Chancellor has regular discussions with Cabinet colleagues on a range of subjects, and discussions among Cabinet colleagues are considered confidential. The Government introduced the Energy Profits Levy from 26 May in response to sharp increases in oil and gas prices over the past year and to…
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It is not possible to provide reliable data for expected future spend on an annual basis as all future spend remains subject to HMRC internal business planning rounds, which are currently in progress. Costs for some programmes beyond this year at least may change as a result. Data is available on…
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A zero rate of VAT has applied to women’s sanitary products since 1 January 2021. This applies to those products which were previously subject to the reduced rate of 5 per cent, for example, tampons and pads, and to reusable menstrual products, such as keepers. Although there are currently no…
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I refer my hon. Member to the answer that was given to the Question UIN 59171.
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Where an employee has used a disguised remuneration (DR) scheme, HM Revenue and Customs (HMRC) will go to the employer to settle the tax due in the first instance. Approximately 80 per cent of the £3.4 billion HMRC brought into charge through DR settlements, between March 2016 and the end of…
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HM Revenue and Customs (HMRC) does not hold a breakdown of the total amount of costs relating to the Loan Charge. Although HMRC attributes sums to certain specific business areas, it cannot further break down the sums to cost specific tasks undertaken by those business areas. The Loan Charge was…
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HM Treasury does not publish forecasts of the economy or the public finances. Forecasts of future receipts are produced by the Office for Budget Responsibility (OBR) as part of their Economic and Fiscal Outlook. The OBR will publish the next economic and fiscal forecast on 31 October. This will…
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The Chancellor has regular discussions with Cabinet colleagues on a range of subjects, including energy policy. Discussions among Cabinet colleagues are considered confidential. No specific conversations have happened between the Chancellor and industry stakeholders on this topic. The Energy…
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The Chancellor has announced that the measures in the Growth Plan 2022 to freeze Alcohol Duty and introduce a VAT-free shopping scheme for international tourists will not be taken forward. In addition, the basic rate of Income Tax will remain at 20% indefinitely. The government will set out further…
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I refer my hon. Friend to the answer that was given on 3 November 2021 to the Question UIN 62867
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Under the current VAT rules, dental care products such as toothpaste, toothbrushes, and dental floss, are subject to the standard rate of VAT. However, when specified dental products such as dentures, crowns, and artificial teeth are supplied by a dentist or dental technician, they may be exempt…
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The information is not available. HM Revenue and Customs does not hold information on VAT revenue from specific products or services, including VAT on dental care products or personal hygiene products. This is because businesses are not required to provide figures at a product level within their…
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The Final Report of the Business Rates Review was published at Autumn Budget 2021. The report reaffirmed the importance of business rates for raising revenue for essential local services, and announced a package of changes worth almost £7 billion over the next 5 years. The Review has…
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HMRC holds data about its own staff for management purposes and to fulfil its functions, consistent with any other employer. This includes information such as grade, salary, bank details, and address. For other Civil Servants outside of HMRC, HMRC would hold the same data as for any other employee…
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The table below shows the total number of applications received for Specified Adult Childcare credits in each year since the scheme began in 2011, and numbers that are approved and rejected. An application for Specified Adult Childcare credits can only be successful where there is a claim for Child…
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There are a wide range of factors to take into consideration when introducing a relief. Landlords are already able to claim tax relief on finance costs for their rental property. For unincorporated landlords, this can be claimed at the basic rate of Income Tax. While the Government has no current…
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The Government currently has no plans to introduce a new VAT charge on taxis and private hire vehicles (PHVs).However, the Government is closely monitoring ongoing deliberations by UK courts that may inform the VAT treatment of taxis and PHVs.
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Over 7 million families across the UK already receive Child Benefit payments, at flat rates of £21.80 weekly for first children, and £14.45 for each additional child. Child Benefit ensures families receive predictable, consistent support for the additional costs they face in raising a…
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The Government understands that people across the UK are worried about the cost of living, and has taken decisive action to get households and businesses through this winter and the next.Introducing a tax relief on bonuses or discretionary payments could risk tax avoidance in circumstances where…
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HM Revenue & Customs (HMRC) is responsible for the collection and publication of data on imports and exports of goods to and from the UK. HMRC releases this information monthly, as a National Statistic called the Overseas Trade in Goods Statistics (OTS), which is available via their dedicated…
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The VAT reduced rate for the hospitality sector was a temporary measure designed to support the cash flow and viability of sectors that have been severely affected by COVID-19. It was appropriate that as restrictions were lifted and demand for goods and services in these sectors increased, the…
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The Government has increased the Income Tax Personal Allowance (PA) by over 40 per cent in real terms since 2010. The PA’s current level, of £12,570 in 2022-23, is £3,805 higher than it would have been if it had been uprated by inflation every year since 2010-11. The PA is high by…
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The 2019 Independent Loan Charge Review drew upon all the available evidence and expert advice to consider the appropriateness of the Loan Charge policy, and its impact on individuals, reflecting the main concerns that had been raised by MPs and campaigners. The Government accepted all but one of…
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The Loan Charge was announced at Budget 2016 as part of a package of measures to tackle Disguised Remuneration (DR) tax avoidance. At Spring Statement 2022, this package was estimated to bring in an estimated overall Exchequer yield of £3.4 billion. The changes resulting from the 2019…
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The Government is committed to lowering the tax burden and growing the economy, but has decided not to abolish the Additional Rate of income tax in 2023.
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No estimate can be provided for trends in bankruptcy rates for people that are subject to the loan charge. Where debts arise, HMRC are not always the only creditor. Some individuals are declared bankrupt as a result of a non-HMRC debt or may choose to enter insolvency proceedings themselves, based…
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Following Lord Morse’s Independent Loan Charge Review in 2019, HMRC established the Disguised Renumeration (DR) Repayment Scheme 2020 to repay voluntary payments that taxpayers had agreed to make as part of settlements concluded before changes were made to the scope of the Loan Charge.…
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The impact of the Loan Charge on businesses was considered as part of the 22 November 2017 Tax Information and Impact Note (TIIN). The TIIN assessed that the Loan Charge would only affect businesses engaging in avoidance schemes and would have no impact on the administrative burdens of compliant…
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HMRC provide advice through the Tariff Classification Service: classification.enquiries@hmrc.gov.uk. This is a dedicated email service for customers and provides help for non-legally binding advice on classifying goods. In 2021, the Tariff Classification Service team received 35,745 emails and 99.4…
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The information requested is not available. HMRC does not hold information on VAT revenue from specific products or services, including VAT on public electric vehicle charging points. This is because businesses are not required to provide figures at a product level within their VAT returns, as this…
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The consortium responsible for delivery of the Trader Support Service contract is led and managed by Fujitsu. The consortium members include Hinduja Global Solutions, The Institute of Export and International Trade (IOE), EORI (UK) Limited, Capita Pay 360, Amazon Web Services, and Descartes. The…
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The forecasted cost for extending the Trader Support Service to December 2023 is £113 million.
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The total cost of the Trader Support Service from its launch until September 2022 was £309 million.
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The Making Tax Digital (MTD) reforms aim to preserve the existing Income Tax easements for carers, whilst ensuring the wider benefits of MTD are realised. Whether a carer is within the scope of MTD depends on if their income from caring exceeds their allowance for Qualifying Care Relief, as well as…
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Disguised remuneration (DR) avoidance schemes seek to avoid tax that is due from those that use them, so action to counteract this involves a tax charge on the scheme user, rather than the promoter or enablers of such schemes. Where the user was employed, HMRC will go to the employer to settle the…
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I refer my hon. Friend to the answer that was given on 3 November 2021 to the Question UIN 62867: https://questions-statements.parliament.uk/written-questions/detail/2021-10-25/62867.
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HMRC does not hold an estimate of the total amount of legal costs relating to the Loan Charge since it was introduced in 2016. HMRC will, when needed, incur costs instructing external counsel and other litigators. Costs records are maintained where required for litigation. Where such records are…
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The VAT reduced rate for the hospitality sector was a temporary measure designed to support the cash flow and viability of sectors that have been severely affected by COVID-19. It was appropriate that as restrictions were lifted and demand for goods and services in these sectors increased, the…
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With the conclusion of the Business Rates Review, the Government has delivered meaningful reform and tax cuts worth almost £7 billion to business over the next five years. Businesses in the retail, hospitality, and leisure sector, including pubs, currently receive a tax cut worth almost…
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The 2019 Independent Loan Charge Review drew upon all the available evidence and expert advice to consider the appropriateness of the Loan Charge policy, and its impact on individuals, reflecting the main concerns that had been raised by MPs and campaigners. The Government accepted all but one of…
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The Government is determined that everyone who is entitled to the National Minimum Wage (NMW) receives it. HMRC does not routinely publish sector specific data on NMW complaints received. However, since April 2021, they have received the following number of complaints from seafarers and third-party…
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On 23 September 2022, the Chancellor announced a permanent cut to Stamp Duty Land Tax (SDLT). The Government has increased the nil-rate threshold for residential SDLT from £125,000 to £250,000 as part of the Growth Plan. The nil-rate threshold for first-time buyers has also been increased…
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The Apprenticeship Levy was introduced in April 2017. Monthly receipts data for the Apprenticeship Levy is published by HM Revenue and Customs in their Tax and NIC Receipts publication which can be found online at:HMRC tax receipts and National Insurance contributions for the UK - GOV.UK…
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HMRC regularly engages with other countries on matters relating to double taxation agreements (DTAs), including negotiating new DTAs, updating existing DTAs and discussing issues with the application of DTAs with our treaty partners.
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HMRC publishes a summary of impact assessments for tax measures within Tax Information and Impact Notes (TIINs), which provide a clear statement of the policy objective, impact on the Exchequer, the economy, individuals, businesses and civil society organisations, as well as any equality and other…
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Across both the changes to National Insurance contributions through the abolition of the Health and Social Care Levy and the reduction in the basic rate of income tax over 30 million people will see a tax cut. For example, someone earning £30,000 will pay £400 less tax next year. Further…
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The Treasury has made no such estimates. The Energy Profits Levy is an additional 25% surcharge on UK oil and gas profits, taking the combined headline tax rate for oil and gas companies operating in the UK and on the UK Continental Shelf to 65%. The levy was introduced from 26 May in response to…
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In 2022-23, there are projected to be 9,000 additional rate taxpayers in Wales, which includes the parliamentary constituency of Cynon Valley and local authority of Rhondda Cynon Taf. This information can be found in table 2.2 of the national statistics:…
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HMRC published statistics on the Coronavirus Job Retention Scheme (CJRS) and Self Employment Income Support Scheme (SEISS) are available at: https://www.gov.uk/government/collections/hmrc-coronavirus-covid-19-statistics. For the CJRS, the total value of claims is not available for individual…
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Small Business Rate Relief (SBRR) is available to businesses with a single property with a rateable value below the threshold of £15,000. The relief targets the smallest businesses where help is needed most, with more than 700,000 of the smallest businesses paying no rates at all. Further…
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The Government keeps all taxes under review, however, there are currently no plans to reduce or remove VAT on sunscreen products. Although sun protection products are subject to the standard rate of VAT, high-factor sunscreen is provided VAT free when dispensed by a pharmacist.
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HMRC targets are agreed with HM Treasury and are then used by HMRC to allocate resources appropriately across the department. Information in the form requested is not readily available and could only be obtained, compiled, and collated at a disproportionate cost. However, HMRC publish monthly and…
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The most recent assessment on the impacts of raising the threshold for Rent a Room relief was carried out in 2015, when the threshold was increased from £4,250 up to its current level of £7,500 per year. The summary of impacts can be found…
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The most recent review of Business Rates concluded at Autumn Budget 2021. The review reaffirmed the importance of business rates for raising revenue for essential local services and announced a £7 billion package of measures including a new temporary 50 per cent relief for retail, hospitality,…
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The Government understands that people across the UK are worried about the rising cost of living and has taken decisive action to get households and businesses through this winter and the next, while ensuring action is fiscally responsible. The Energy Price Guarantee means that a typical UK…
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HMRC is unable to comment on named individuals, companies, or organisations.
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The Government has not carried out any sector-specific assessment of the extent of base erosion and profit shifting or tax avoidance by multinational shipping enterprises. However, the UK has led on international measures to combat base erosion and profit-shifting by multinationals. In particular,…
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As is currently the case for Income Tax Self Assessment, taxpayers will need to maintain separate records for each business that they operate, but under Making Tax Digital (MTD) these will need to be digital. This ensures that businesses maintain accurate records to support the updates and returns…
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The information requested is not available. It is not possible to identify which shipping companies qualifying for tonnage tax operate container lines from UK ports, because companies paying tonnage tax are not required to declare this information in tax returns. HMRC does publish the total number…
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VAT has been designed as a broad-based tax on consumption, and the 20 per cent standard rate applies to the vast majority of goods and services, including television broadcasting services. While there are exceptions to the standard rate, these have always been strictly limited by both legal and…
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On 23 September 2022, the Chancellor announced a permanent cut to Stamp Duty Land Tax (SDLT). The Government has increased the nil-rate threshold for residential SDLT from £125,000 to £250,000 as part of the Growth Plan. The nil-rate threshold for first-time buyers has also been increased…
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The Government currently has no plans to introduce new windfall taxes on businesses operating from the UK.
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This question is being answered assuming the Hon. Member for Angus is referring to the Scheme Reconciliation Service that ended in 2021 and that the pension information requested relates to occupational pensions. HMRC are unable to provide the data requested.
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VAT has been designed as a broad-based tax on consumption, and the 20 per cent standard rate applies to the vast majority of goods and services. It would be administratively challenging for suppliers to identify and apply a different VAT treatment to supplies based on the type of event and for HMRC…
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The Government has announced a new 'Energy Price Guarantee' to limit the price suppliers can charge customers for units of gas and electricity. This will save the average household £1,000 a year based on current energy prices from October.In recognition of the fact that families should not…
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Eligible employees can claim tax relief on the allowance of £6 per week without the need to provide evidence of expenditure. The amount was increased from £4 per week in April 2020. As with all aspect of the tax system, the Government keeps tax reliefs under review and any decisions on…
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In order to keep costs down for families, the supply of electricity for domestic use, including charging an electric vehicle (EV) at home, attracts the reduced rate of VAT (five per cent). However, electricity supplied at EV charging points in public places is subject to the standard rate of VAT…
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The Office for Budget Responsibility (OBR) is the Government’s official forecaster, with responsibility for providing independent analysis of the public finances. The forecast for VAT receipts for each financial year in the remaining parliamentary term are from the OBR’s Economic and…
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I refer the hon. Member for York Outer to the answer that was given on the 8 February 2022 to the Question UIN 116919. HMRC’s assessment of impacts on businesses was shown in the Tax Information and Impact Note published on 23 September…
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The Energy Profits Levy (EPL) was introduced from 26 May 2022 and is expected to raise around £5 billion in its first year. The legislation also includes a sunset clause, effective at the end of December 2025. In future years, if oil and gas prices return to historically more normal levels,…
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Under the current VAT rules, sun protection products are subject to the standard rate of VAT. High-factor sunscreen is on the NHS prescription list for certain conditions and therefore is provided VAT free when dispensed by a pharmacist. The Government’s approach to this matter is to support…
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The UK has the highest VAT registration threshold in the OECD and as compared to EU Member States at £85,000. This keeps the majority of UK businesses out of VAT altogether. Whilst the Government keeps all taxes under review, it was announced at Budget 2021 that the VAT threshold will be…
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The Government remains committed to establishing a reimbursement scheme for goods which have attracted a tariff upon entering Northern Ireland that can subsequently be shown to have remained in Northern Ireland or the rest of the UK. Traders can use the customs duty waiver scheme where they are…
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Solar panels are classified as special rate assets in the capital allowances system. This means that, until 31 March 2023, they qualify for the 50 per cent first-year allowance for special rate assets that was announced alongside the super-deduction. Solar panels also qualify for the Annual…
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Information in the form requested is not readily available and could only be obtained at disproportionate cost. HMRC performance data is published on a monthly basis here:https://www.gov.uk/government/collections/hmrc-monthly-performance-reports. Quarterly data can be found here:…
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The NI38 document is freely available on gov.uk, guidance can be found here: https://www.gov.uk/government/publications/social-security-abroad-ni38. Once the NI38 is reviewed online, if appropriate, the customer should complete the CF38 form and return it to HMRC. No comparative assessments have…
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The Government ran a Call for Evidence on the umbrella company market to ensure it has a detailed and up to date understanding of the market. This Call for Evidence, which was issued jointly by HM Treasury, HMRC, and the Department for Business, Energy, and Industrial Strategy, closed on 22…
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Eligible employees can claim tax relief on the allowance of £6 per week without the need to provide evidence of expenditure. The amount was increased from £4 per week in April 2020. However, employees who are eligible for tax relief for working from home can claim relief on the actual…
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At the Spring Budget 2021, the Government announced a £100 million investment to form the Taxpayer Protection Taskforce. This enabled HMRC to significantly extend work to tackle fraud and error in the COVID-19 support schemes that HMRC administered (Self Employment Income Support Scheme,…
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The Independent Loan Charge Review, led by Lord Morse, drew upon all the available evidence and expert advice to consider the appropriateness of the Loan Charge as a policy response, and its impact on individuals, reflecting the main concerns that had been raised by MPs and campaigners. Lord Morse…
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The Valuation Office Agency (VOA) has an internal target to clear 98 per cent of Council Tax proposals and informal Council Tax band reviews within two months. The statutory deadline to clear proposals is four months, and currently 98 per cent of cases are cleared within this deadline. Following…
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At the Spring Budget 202,1 the Government announced a £100 million investment to form the Taxpayer Protection Taskforce. This enabled HMRC to significantly extend work to tackle fraud and error in the COVID-19 support schemes that HMRC administered (Self Employment Income Support Scheme,…
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As with all taxes, the Government keeps VAT on veterinary services and animal medications under review.
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Inland Border Facilities (IBFs) were introduced to help facilitate the flow of trade at the border following the UK leaving the EU, and to provide support to ports that were unable to provide the infrastructure required. HMRC ensure all build costs associated with IBFs represent value for money.…
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I refer the Hon. Member to the answer given on 6 July 2022 – UIN26743.
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HMRC’s National Minimum Wage (NMW) compliance work is funded by the Department for Business, Energy and Industrial Strategy, who are responsible for NMW legislation and policy. The funding for HMRC’s work on NMW has increased from £13.2 million in 2015-16, to £26.4 million in…
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The most recent review of business rates concluded at Autumn Budget 2021. The review reaffirmed the importance of business rates for raising revenue for essential local services and announced a £7 billion package of measures to support business over the next 5 years. This includes a freeze to…
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The Government is determined that everyone who is entitled to the National Minimum Wage (NMW) receives it. HMRC balances recovering NMW arrears for workers as quickly as possible along with a robust approach to enforcement using a range of tools, including civil sanctions and the issuing of Labour…
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HMRC considers all complaints from workers, conducts a program of proactive compliance activities, and delivers a program of educational activities to support employers to get it right. Anyone not being paid what they are entitled to can complain online at: https://www.gov.uk/minimum-wage-complaint…
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HMRC has commissioned external research into the short-term effects of the April 2021 off-payroll working rules reform in the private and voluntary sectors, and fieldwork for this research has been undertaken.The research will be published in due course.
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The UK’s main rate of Corporation Tax is currently legislated to increase from 19 per cent to 25 per cent from April 2023. The Prime Minister has committed to cancel this rate increase. The Chancellor will set out any plans on tax and implementation in due course.
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The Government is aware of interactions between the NHS Pension Scheme and pension tax. Limits on pensions tax relief apply broadly across both the public and private sectors and it is important that these arrangements are fair. Regarding a tax unregistered pension scheme for the NHS, the…
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Second Reading of the Financial Services and Markets Bill will take place on Wednesday 7 September. The Government is committed to progressing the Bill.
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The Government recognises the impact on consumers as a result of Azure Services’ business practices whilst it operated as a credit broker without the relevant Office of Fair Trading (OFT) licence and, later on, Financial Conduct Authority (FCA) authorisation. However, the Government notes the…
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The UK government is committed to ensuring that private sector creditors participate in debt restructurings. When undertaking a debt restructuring, a key principle for the UK and other Paris Club members is ‘Comparability of Treatment’. This requires all bilateral and commercial…
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UK inflation has risen rapidly largely because of global factors such as higher global energy prices and post-pandemic supply chain bottlenecks. More recently domestic factors have played a role; in its June Economic Outlook, the OECD stated that UK wage compensation per employee growth was 5.2% in…
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The UK is one of the largest aid donors to Ukraine and has committed over £3.8 billion in assistance. This includes approximately £400 million in economic and humanitarian grant support. To alleviate Ukraine’s debt burden, the UK, as part of the Group of Creditors to Ukraine,…
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The Government is committed to helping as many first-time buyers as possible onto the housing ladder, and we continue to work to understand what more can be done in this area. The Prime Minister announced in June a package of policy measures designed to boost home ownership, which included looking…
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The Financial Conduct Authority and Prudential Regulation Authority are independent bodies responsible for the regulation and supervision of the financial services industry. They have set out rules determining the assessment of the fitness and propriety of individuals applying to become an approved…
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The Government is committed to monitoring and understanding personal debt levels in the UK, including the impact of cost-of-living pressures, and help individuals access appropriate guidance and support if they need help to get their finances back on track. Different organisations measure and…
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Women and Equalities
To ask the Minister for Women and Equalities, whether she has had discussions with the Secretary of State for the Home Department on the use of immigration detention for vulnerable women.
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