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Written Question
Political Parties: Capital Gains Tax and Stamp Duty Land Tax
Friday 8th July 2022

Asked by: Gary Sambrook (Conservative - Birmingham, Northfield)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to HMRC Manuals CG61800 and SDLTM25510, whether it is his Department's policy that those provisions will apply to the forthcoming boundary changes under the Parliamentary Constituencies Act 2020.

Answered by Lucy Frazer

Changes to parliamentary constituencies are made by an Order in Council under the Parliamentary Constituencies Act 1986. The Parliamentary Constituencies Act 2020 did not change this. This policy has not changed and the provisions in HMRC Manuals CG61800 and SDLTM235510 therefore still apply.
Written Question
Owner Occupation
Thursday 23rd June 2022

Asked by: Gary Sambrook (Conservative - Birmingham, Northfield)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if his Department will make an assessment of the potential merits of amending section 71A of the Finance Act (2003) to include gradual homeownership.

Answered by John Glen

Section 71A of the Finance Act 2003 provides tax relief for financial institutions who purchase property which is subject to alternative financing arrangements. The rules prevent a double tax charge applying so that the tax outcome for purchasers is the same as if they had used conventional mortgage financing. The product referred to as ‘gradual homeownership’ uses arrangements which are not substantially similar to conventional mortgage financing and therefore the same requirements for relief are not present.

The Government keeps all tax policy under review.

Written Question
Stamp Duty Land Tax: First Time Buyers
Thursday 23rd June 2022

Asked by: Gary Sambrook (Conservative - Birmingham, Northfield)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, for what reason people buying a home for the first time under the gradual homeownership model are not subject to first-time buyers Stamp Duty relief.

Answered by John Glen

In 2017, the Government permanently increased the price at which a property becomes liable to Stamp Duty Land Tax (SDLT) to £300,000 for first time buyers. Since its introduction, over 673,000 people have benefitted from the relief.

Consumers using a product referred to as ‘gradual homeownership’ do not buy a share in a property but instead invest in a partnership along with a set of investors who are seeking a profit on that investment. This form of ownership means that the purchase does not meet the statutory conditions for relief.

Speech in Commons Chamber - Tue 11 Jan 2022
Household Energy Bills: VAT

"The Labour party has spent the past six years campaigning against Brexit, which is the only reason we can do what Labour wants us to do today. Will the hon. Lady be honest with the House and say, from her heart of hearts, the measure she proposes would not be …..."
Gary Sambrook - View Speech

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Speech in Commons Chamber - Tue 11 Jan 2022
Household Energy Bills: VAT

"I have never been called first, Madam Deputy Speaker, so I will have to buy you a cup of tea later to say thank you.

We saw at the beginning of this debate what it is really about. It is not about people’s energy bills or VAT. We saw the …..."
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Speech in Commons Chamber - Tue 30 Nov 2021
Conduct of the Right Hon. Member for Uxbridge and South Ruislip

"rose—..."
Gary Sambrook - View Speech

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Speech in Commons Chamber - Tue 30 Nov 2021
Conduct of the Right Hon. Member for Uxbridge and South Ruislip

"Talking of massed ranks, where are all the Labour Members? I saw on Twitter yesterday a graphic that said Labour was back in business. I am not too sure what business, but it is not the business of this House. Is it not the case that the reason they are …..."
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Speech in Commons Chamber - Tue 14 Sep 2021
Health and Social Care Levy Bill

"On the basis of those two tests, which tax would the hon. Gentleman increase to pay for social care?..."
Gary Sambrook - View Speech

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Speech in Commons Chamber - Tue 14 Sep 2021
Health and Social Care Levy Bill

"We have had three hours of this Second Reading debate, and as far as I am concerned, not a single Opposition Member has actually said how they are going to fund their plan and how it is going to be fair, so will the hon. Lady take this opportunity now …..."
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Speech in Commons Chamber - Tue 27 Apr 2021
Oral Answers to Questions

" What fiscal steps his Department is taking to support the (a) retraining and (b) upskilling of workers. ..."
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