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Written Question
UK Trade with EU
Thursday 23rd May 2024

Asked by: Deidre Brock (Scottish National Party - Edinburgh North and Leith)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will make an estimate of the total annual cost to UK businesses of completing customs declarations on trade across the EU-GB border, in each year since the UK left the EU.

Answered by Nigel Huddleston - Shadow Secretary of State for Culture, Media and Sport

HMRC is working on an estimate, using insight from research with businesses to better understand the processes involved for traders and the administrative costs of complying with customs declarations after EU Exit.


Written Question
Tax Avoidance
Tuesday 21st March 2023

Asked by: Deidre Brock (Scottish National Party - Edinburgh North and Leith)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps he is taking to help reduce tax avoidance.

Answered by Victoria Atkins - Shadow Secretary of State for Environment, Food and Rural Affairs

Since 2010, the Government has introduced over 200 measures to tackle tax avoidance, evasion, and non-compliance, and in 2021-22 HMRC secured and protected £30.8 billion for public services that would otherwise have gone unpaid.

Last week the Government went further, closing an avoidance loophole within capital gains tax and setting out plans to double the maximum prison sentences for the most egregious tax fraudsters. The Government will also shortly consult on a new criminal offence for promoters of tax avoidance.


Speech in Commons Chamber - Tue 15 Nov 2022
Oral Answers to Questions

"Skyrocketing inflation, much of it caused by calamities on the Government Benches, means that the Scottish Government’s annual budget is worth up to £900 million less than it was just a few weeks ago. When will the UK Government devolve more borrowing powers to Scotland, so we can give the …..."
Deidre Brock - View Speech

View all Deidre Brock (SNP - Edinburgh North and Leith) contributions to the debate on: Oral Answers to Questions

Written Question
Public Expenditure: Inflation
Tuesday 15th November 2022

Asked by: Deidre Brock (Scottish National Party - Edinburgh North and Leith)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what recent discussions he has had with Cabinet colleagues on the potential impact of inflation on the budgets of devolved governments.

Answered by John Glen

Spending Review 2021 provided the devolved administrations with their largest annual block grants, in real terms, of any spending review settlement since 1998. As a result, the devolved administrations’ funding is still growing in real terms over the Spending Review period despite higher inflation, which means they remain well-funded to deliver their devolved responsibilities. I continue to actively engage on this issue with my counterparts in the devolved administrations.


Written Question
Video Games: Tax Allowances
Monday 17th October 2022

Asked by: Deidre Brock (Scottish National Party - Edinburgh North and Leith)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether it is his policy to increase the rate of video games tax relief to the level proposed by the Independent Game Developers’ Association.

Answered by Felicity Buchan

The Government recognises the valuable economic and cultural contribution of the video games industry. The Video Games Tax Relief (VGTR) has supported £5.1 billion of UK expenditure on 1,940 games since its introduction in 2014.

At Spending Review 2021 the government confirmed £8 million for the continuation of the UK Games Fund which provides bespoke support for the UK’s independent video game industry.

The Government regularly receives proposals for changes to tax reliefs. When considering changes, the Government must ensure they provide support to businesses in a fair way and that taxpayer money is effectively targeted. An uplift in the rate of VGTR is not currently under consideration. However, the Government keeps all tax reliefs under review.


Written Question
Video Games: Tax Allowances
Monday 17th October 2022

Asked by: Deidre Brock (Scottish National Party - Edinburgh North and Leith)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what recent assessment his Department has made of the implications for his policies of the Irish government's decision to set video games tax relief at 32 per cent.

Answered by Felicity Buchan

The Government recognises the valuable economic and cultural contribution of the video games industry. The Video Games Tax Relief (VGTR) has supported £5.1 billion of UK expenditure on 1,940 games since its introduction in 2014.

At Spending Review 2021 the government confirmed £8 million for the continuation of the UK Games Fund which provides bespoke support for the UK’s independent video game industry.

The Government regularly receives proposals for changes to tax reliefs. When considering changes, the Government must ensure they provide support to businesses in a fair way and that taxpayer money is effectively targeted. An uplift in the rate of VGTR is not currently under consideration. However, the Government keeps all tax reliefs under review.


Speech in Commons Chamber - Wed 12 Oct 2022
Economic Situation

"Given that the UK Government, in the run-up to their fiscal statement, chose to ignore warnings from anti-poverty campaigners about the devastating impact that a lack of targeted support for lower-income households would have on those households, will the Chancellor now be making some sort of assessment of the impact …..."
Deidre Brock - View Speech

View all Deidre Brock (SNP - Edinburgh North and Leith) contributions to the debate on: Economic Situation

Speech in Commons Chamber - Fri 23 Sep 2022
The Growth Plan

"How and when will the Chancellor address the concerns raised by economists at the Resolution Foundation, the Institute for Government and the IFS that this package does not meet the current fiscal rules?..."
Deidre Brock - View Speech

View all Deidre Brock (SNP - Edinburgh North and Leith) contributions to the debate on: The Growth Plan

Written Question
Consumer Goods: Repairs and Maintenance
Wednesday 30th March 2022

Asked by: Deidre Brock (Scottish National Party - Edinburgh North and Leith)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment he has been made of the potential merits of offering VAT relief on the repair of personal and household goods to support sustainability and circular economy commitments.

Answered by Lucy Frazer

The current VAT treatment of the repair of personal and household goods is subject to the standard rate of VAT at 20 per cent, as is the case for the vast majority of goods and services.

Introducing any new VAT relief would come at a cost to the Exchequer, and the Government has received over £50 billion worth of requests for relief from VAT since the EU referendum.

Although the Government keeps all taxes under review, introducing a new relief on the repair of personal and household goods would impose additional pressure on the public finances, to which VAT makes a significant contribution. VAT raised around £130 billion in 2019/20, and helps to fund key spending priorities, including health, education, and defence.


Speech in Commons Chamber - Wed 23 Mar 2022
Financial Statement

"The Climate Change Committee’s estimates suggest that the overall price tag for retrofitting the UK’s homes—considered some of the most leaky and energy-inefficient in Europe—is £27 billion a year over the next 25 years. Will the Chancellor recognise that this issue needs real commitment and investment, not just tinkering around …..."
Deidre Brock - View Speech

View all Deidre Brock (SNP - Edinburgh North and Leith) contributions to the debate on: Financial Statement