Asked by: Damian Collins (Conservative - Folkestone and Hythe)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether his Department has made an (a) assessment of the impact on the economy and (b) estimate of the number of recipients of (i) audio-visual (A) tax relief and (B) expenditure credit, (ii) museums and gallery exhibition tax relief and (iii) theatres and orchestras tax relief since 2010.
Answered by Nigel Huddleston - Financial Secretary (HM Treasury)
a) An evaluation of the creative industry tax reliefs covering Film Tax Relief, High-end Television Tax Relief, Animation Tax Relief and Children’s Television Tax Relief was published in 2022: https://www.gov.uk/government/publications/creative-industry-tax-reliefs-evaluation
An evaluation of the video games tax relief was published in 2017: https://www.gov.uk/government/publications/video-game-tax-relief-evaluation
A qualitative evaluation capturing the wider impacts of the Museums and Galleries relief was conducted in 2020: https://www.gov.uk/government/publications/tax-relief-for-museums-and-galleries-qualitative-research
The government keeps the tax system under review.
b) The number of recipients of the creative industry tax reliefs is published in HMRC’s Creative Industries Statistics: https://www.gov.uk/government/statistics/creative-industries-statistics-august-2023
Asked by: Damian Collins (Conservative - Folkestone and Hythe)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what proportion of cost of living support has been accounted for by spending in Folkestone and Hythe constituency in each year since 2019.
Answered by Laura Trott - Chief Secretary to the Treasury
Since 2022, the Government has taken significant action to support struggling families with the high cost of living in all constituencies. This includes the Energy Price Guarantee (EPG), the £400 Energy Bills Support Scheme (EBSS), the £150 Council Tax rebate, fuel and alcohol duty cuts and successive extensions of the Household Support fund, Cost of Living Payments and benefit uprating to millions of the most vulnerable. Taken together, total support over 2022-2025 to help households with the high cost of living is worth £104 billion – an average of £3,700 per UK household.
Asked by: Damian Collins (Conservative - Folkestone and Hythe)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how much in total is owed by football clubs playing in the English Football League to HMRC in overdue unpaid taxes.
Answered by Jesse Norman
Across the English Football League, including the Championship, League 1 and League 2, the total debt is £110,437,964 excluding VAT which was deferred from spring 2020 and is not due until 31 March 2021. The breakdown by league is:
Championship | £88,897,407 |
League 1 | £16,601,127 |
League 2 | £4,939,428 |
total debt | £110,437,964 |
Asked by: Damian Collins (Conservative - Folkestone and Hythe)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how much in total is owed by football clubs playing in the English Football League to HMRC in overdue unpaid taxes.
Answered by Jesse Norman
The total of overdue taxes is £77,612,777 excluding VAT which is auto-deferred to 31 March 2021 and Month 6 PAYE payments.
This is broken down by league as:
Debt | |
Championship | £59,127,124 |
League 1 | £13,637,069 |
League 2 | £4,848,583 |
Total | £77,612,777 |
Asked by: Damian Collins (Conservative - Folkestone and Hythe)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment he has made of the extent to which workers in the creative industries on short-term contracts qualify for payments under the Coronavirus Job Retention Scheme; and if he will make a statement.
Answered by Jesse Norman
Employees on fixed-term contracts, regardless of industry, can be claimed for under the Coronavirus Job Retention Scheme if otherwise eligible.
From 1 July an employee is eligible to be claimed for under the scheme, if their employer has previously submitted a claim for them in relation to a furlough period of at least three consecutive weeks taking place any time between 1 March 2020 and 30 June.
For an employee on a fixed term contract, the employer would have been able to re-employ them and put them on furlough as long as they did this by 10 June, and if either the employee’s contract expired on or after 28 February 2020 and an RTI payment submission for the employee was notified to HMRC on or before 28 February 2020, or the employee’s contract expired on or after 19 March 2020 and an RTI payment submission for the employee was notified to HMRC on or before 19 March 2020.
If the employee’s fixed term contract has not already expired, it can be extended, or renewed. Employers can claim for these employees as long as an RTI payment submission for the employee was notified to HMRC on or before 19 March 2020.
Employees that started and ended the same contract between 28 February 2020 and 19 March 2020 will not qualify for this scheme. This is not specific to employees on fixed-term contracts; the same would apply to employees on all other contracts.