To match an exact phrase, use quotation marks around the search term. eg. "Parliamentary Estate". Use "OR" or "AND" as link words to form more complex queries.


Keep yourself up-to-date with the latest developments by exploring our subscription options to receive notifications direct to your inbox

Written Question
Business Rates: Film and Television
Monday 22nd January 2024

Asked by: Chris Bryant (Labour - Rhondda)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether he has made an assessment of the potential impact of changes in the level of business rates for film and TV studios on investment in that sector.

Answered by Nigel Huddleston - Financial Secretary (HM Treasury)

The Government recognises the importance of the film and TV sector to the UK and is committed to maintaining a competitive offer for studios. The Valuation Office Agency is working closely with the film studio sector and its representatives to review valuation evidence through a Group Pre-Challenge Review (GPCR).


Written Question
Business Rates: Film and Television
Monday 22nd January 2024

Asked by: Chris Bryant (Labour - Rhondda)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether his Department has made an impact assessment of the Valuation Office Agency's decision to raise business rates on film and TV studios.

Answered by Nigel Huddleston - Financial Secretary (HM Treasury)

The Government recognises the importance of the film and TV sector to the UK and is committed to maintaining a competitive offer for studios. The Valuation Office Agency is working closely with the film studio sector and its representatives to review valuation evidence through a Group Pre-Challenge Review (GPCR).


Written Question
Film: Business Rates
Tuesday 28th November 2023

Asked by: Chris Bryant (Labour - Rhondda)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what discussions he has had with Cabinet Colleagues on the Valuation Office Agency's planned increase in business rate evaluations for film studios.

Answered by Nigel Huddleston - Financial Secretary (HM Treasury)

The government recognises the importance of the film and TV sector to the UK and is committed to maintaining a competitive offer for studios. The Valuation Office Agency is working closely with the film studio sector and its representatives to review valuation evidence through a Group Pre-Challenge Review (GPCR).


Written Question
Oil: Russia
Monday 28th November 2022

Asked by: Chris Bryant (Labour - Rhondda)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what the value is of oil originating in the Russian Federation and imported through other countries and accepted in British ports in each of the last six months.

Answered by Victoria Atkins - Secretary of State for Health and Social Care

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, which is available via their dedicated website (www.uktradeinfo.com). From this website, it is possible to build your own data tables based upon bespoke search criteria, and download bulk datasets.

The published statistics show that there were no imports of crude oil (falling under commodity code 2709 0090 00) originating from the Russian Federation imported into the UK via another country in the last 6 months.

In the same period, the value of such goods imported direct from the Russian Federation was £58,532,668 (in April 2022).


Written Question
Crowdfunding: Taxation
Thursday 27th February 2020

Asked by: Chris Bryant (Labour - Rhondda)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether HMRC will treat crowd funded payments to people affected by Storm Dennis as taxable income.

Answered by Jesse Norman

Gratuitous payments to people, made from a pot of funds raised by crowdfunding, will not be taxable income. To be gratuitous, there must be no agreement or expectation that the recipient will provide something in return.


Written Question
Members: Correspondence
Tuesday 6th March 2018

Asked by: Chris Bryant (Labour - Rhondda)

Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, when he plans to respond to the letter of 20 November 2017 from the hon. Member for Rhondda on constituent Mr Neil Davies.

Answered by Robert Jenrick

Unfortunately the Treasury did not receive the honourable member’s letter of 20 November. However, his further letter dated 12 February was received and I subsequently responded on the Chancellors behalf.


Written Question
Cultural Heritage: Capital Taxes
Tuesday 12th September 2017

Asked by: Chris Bryant (Labour - Rhondda)

Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, how many (a) buildings, (b) estates, (c) parklands and (d) objects with national (i) scientific and (ii) historic interest have been granted exemption from inheritance tax and capital gains tax in each of the last 10 years.

Answered by Mel Stride - Secretary of State for Work and Pensions

The estimated cost of the inheritance tax exemption for heritage assets can be found at: https://www.gov.uk/government/statistics/main-tax-expenditures-and-structural-reliefs The cost of the capital gains tax exemption for heritage assets is not available.

The legislation was introduced to protect national heritage assets. Where there has been a failure to meet the undertakings, HM Revenue and Customs’ (HMRC’s) approach is to work with owners in order to put things right. It has not in the last 10 years been necessary for HMRC to remove an exemption.

The table below sets out the number of exemptions (by claim) granted in each year for the categories listed within the legislation over the last ten years:

Pre-eminent objects s.31(1)(a)IHTA and (aa)

Land s.31(1)(b)IHTA

Buildings & amenity land s.31(1)(c) and (d) IHTA

Historically associated objects s.31(1)(e)IHTA

2007/08

12

3

0

1

2008/09

9

0

2

1

2009/10

10

1

2

2

2010/11

9

1

2

0

2011/12

7

2

0

1

2012/13

8

2

0

0

2013/14

8

2

2

2

2014/15

6

0

2

2

2015/16

14

2

1

0

2016/17

16

0

2

0

Sixteen people within HMRC are involved in ensuring undertakings are adhered to.


Written Question
Cultural Heritage: Capital Taxes
Monday 11th September 2017

Asked by: Chris Bryant (Labour - Rhondda)

Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, how many staff of HM Revenue and Customs are employed in monitoring whether undertakings in respect of public access to heritage assets that have been exempted from inheritance tax and capital gains tax are adhered to.

Answered by Mel Stride - Secretary of State for Work and Pensions

The estimated cost of the inheritance tax exemption for heritage assets can be found at: https://www.gov.uk/government/statistics/main-tax-expenditures-and-structural-reliefs The cost of the capital gains tax exemption for heritage assets is not available.

The legislation was introduced to protect national heritage assets. Where there has been a failure to meet the undertakings, HM Revenue and Customs’ (HMRC’s) approach is to work with owners in order to put things right. It has not in the last 10 years been necessary for HMRC to remove an exemption.

The table below sets out the number of exemptions (by claim) granted in each year for the categories listed within the legislation over the last ten years:

Pre-eminent objects s.31(1)(a)IHTA and (aa)

Land s.31(1)(b)IHTA

Buildings & amenity land s.31(1)(c) and (d) IHTA

Historically associated objects s.31(1)(e)IHTA

2007/08

12

3

0

1

2008/09

9

0

2

1

2009/10

10

1

2

2

2010/11

9

1

2

0

2011/12

7

2

0

1

2012/13

8

2

0

0

2013/14

8

2

2

2

2014/15

6

0

2

2

2015/16

14

2

1

0

2016/17

16

0

2

0

Sixteen people within HMRC are involved in ensuring undertakings are adhered to.


Written Question
Capital Taxes
Monday 11th September 2017

Asked by: Chris Bryant (Labour - Rhondda)

Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, how many exemptions from inheritance tax and capital gains tax have been withdrawn as a result of a failure to meet undertakings to (a) look after the item, (b) make the item available to the public and (c) keep the item in the UK in each of the last 10 years.

Answered by Mel Stride - Secretary of State for Work and Pensions

The estimated cost of the inheritance tax exemption for heritage assets can be found at: https://www.gov.uk/government/statistics/main-tax-expenditures-and-structural-reliefs The cost of the capital gains tax exemption for heritage assets is not available.

The legislation was introduced to protect national heritage assets. Where there has been a failure to meet the undertakings, HM Revenue and Customs’ (HMRC’s) approach is to work with owners in order to put things right. It has not in the last 10 years been necessary for HMRC to remove an exemption.

The table below sets out the number of exemptions (by claim) granted in each year for the categories listed within the legislation over the last ten years:

Pre-eminent objects s.31(1)(a)IHTA and (aa)

Land s.31(1)(b)IHTA

Buildings & amenity land s.31(1)(c) and (d) IHTA

Historically associated objects s.31(1)(e)IHTA

2007/08

12

3

0

1

2008/09

9

0

2

1

2009/10

10

1

2

2

2010/11

9

1

2

0

2011/12

7

2

0

1

2012/13

8

2

0

0

2013/14

8

2

2

2

2014/15

6

0

2

2

2015/16

14

2

1

0

2016/17

16

0

2

0

Sixteen people within HMRC are involved in ensuring undertakings are adhered to.


Written Question
Cultural Heritage: Capital Taxes
Monday 11th September 2017

Asked by: Chris Bryant (Labour - Rhondda)

Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, what estimate he has made of the cost to the public purse of inheritance tax and capital gains tax exemptions for heritage assets.

Answered by Mel Stride - Secretary of State for Work and Pensions

The estimated cost of the inheritance tax exemption for heritage assets can be found at: https://www.gov.uk/government/statistics/main-tax-expenditures-and-structural-reliefs The cost of the capital gains tax exemption for heritage assets is not available.

The legislation was introduced to protect national heritage assets. Where there has been a failure to meet the undertakings, HM Revenue and Customs’ (HMRC’s) approach is to work with owners in order to put things right. It has not in the last 10 years been necessary for HMRC to remove an exemption.

The table below sets out the number of exemptions (by claim) granted in each year for the categories listed within the legislation over the last ten years:

Pre-eminent objects s.31(1)(a)IHTA and (aa)

Land s.31(1)(b)IHTA

Buildings & amenity land s.31(1)(c) and (d) IHTA

Historically associated objects s.31(1)(e)IHTA

2007/08

12

3

0

1

2008/09

9

0

2

1

2009/10

10

1

2

2

2010/11

9

1

2

0

2011/12

7

2

0

1

2012/13

8

2

0

0

2013/14

8

2

2

2

2014/15

6

0

2

2

2015/16

14

2

1

0

2016/17

16

0

2

0

Sixteen people within HMRC are involved in ensuring undertakings are adhered to.