Asked by: Anne McLaughlin (Scottish National Party - Glasgow North East)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to the Answer of 8 May 2024 to Question 24673 on Research: Tax Allowances, whether HMRC monitors the number of unsuccessful R&D tax relief claims on an annual basis; and if he will make an assessment of the potential impact of HMRC's volume compliance approach on the number and proportion of claims from small and medium-sized enterprises that have been successful since 2022.
Answered by Nigel Huddleston - Shadow Secretary of State for Culture, Media and Sport
HMRC continually monitors its compliance approach to R&D tax reliefs, which is in line with their wider aim to help people get their tax right first time through education, improving our systems, and stepping in with proportionate, targeted responses where tax is at risk of going unpaid.
HMRC undertake high-volume targeted activity to contact multiple customers who make similar mistakes, prompting them to correct the errors. Examples of this include trade sectors where HMRC do not generally see successful claims for R&D.
Asked by: Anne McLaughlin (Scottish National Party - Glasgow North East)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how many small and medium sized enterprises were unsuccessful in securing research and development tax relief (a) in 2024 to date and (b) between 1 January and 2 May 2019.
Answered by Nigel Huddleston - Shadow Secretary of State for Culture, Media and Sport
HMRC publish R&D statistics annually, the latest publication can be found on Gov.uk at Research and Development Tax Credits Statistics: September 2023.
Previous statistics are archived and can be found at The National Archives website.
Asked by: Anne McLaughlin (Scottish National Party - Glasgow North East)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if he will make it his policy to introduce a temporary Help to Repay scheme for energy debts in the Autumn Statement 2023.
Answered by Gareth Davies - Shadow Minister (Business and Trade)
Through the energy crisis, the Government has provided unprecedented support for consumers, including by paying nearly half of household bills between October 2022 and June 2023, saving households £1,500 on average.
This is in addition to the benefits uprating and Cost of Living Payments in 2023-24, helping more than 8 million UK households on eligible means tested benefits, 8 million pensioner households and 6 million people across the UK on eligible disability benefits.
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