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Written Question
Theatres: Tax Allowances
Monday 12th June 2023

Asked by: Jamie Stone (Liberal Democrat - Caithness, Sutherland and Easter Ross)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, is he will make an assessment of the potential merits of extending Theatre Tax Relief after 2025.

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

The Government recognises the value of the UK’s world leading creative industries and arts sectors.

At Spring Budget 2023, the Government went further to support theatres through the creative industry tax reliefs.

To continue to offset ongoing pressures and boost investment in our cultural sectors, the Government announced a 2-year extension to the current 45 per cent (for non-touring productions) and 50 per cent (for touring productions) rates of theatre tax relief.

These rates will now taper to 30 per cent/35 per cent on 1April 2025 and return to 20 per cent/25 per cent on 1 April 2026.

The Government keeps the tax system under continuous review. Any changes to tax reliefs will be communicated through the normal fiscal event process.


Written Question
Theatres: Tax Allowances
Monday 5th June 2023

Asked by: Jamie Stone (Liberal Democrat - Caithness, Sutherland and Easter Ross)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will make an assessment of the potential impact of extending Theatre Tax Relief on the Government's levelling up policies.

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

The Government recognises the value of the UK’s world-leading creative industries. That is why at Spring Budget 2023, the Government went further to support theatres through the creative industry tax reliefs.

To continue to offset ongoing pressures and boost investment in our cultural sectors, the Government has announced a 2-year extension to the current 45 per cent (for non-touring productions) and 50 per cent (for touring productions) rates of theatre tax relief (TTR). These rates will now taper to 30 per cent/35 per cent on 1 April 2025 and return to 20 per cent/25 per cent on 1 April 2026. Theatre tax relief is available to qualifying productions in all regions and nations in the UK.

The Government published a tax information and impact note at Spring Budget 2023, which sets out details of the policy impacts of the extension of the 45 per cent/50 per cent rates of TTR.


Written Question
National Lottery: Licensing
Monday 11th July 2022

Asked by: Jamie Stone (Liberal Democrat - Caithness, Sutherland and Easter Ross)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether he has had discussions with the (a) Secretary of State for Digital, Culture, Media and Sport and (b) Gambling Commission on the implications of the fourth National Lottery licence on levels of (a) Lottery Duty and (b) returns to good causes.

Answered by Simon Clarke

The Fourth National Lottery Licence Competition was an independent process run by the Gambling Commission. The Treasury engaged with senior officials from the Department for Digital, Culture, Media and Sport and the Gambling Commission regarding the Competition as it progressed. HMRC monitor receipts from specific betting and gaming duties, including Lottery Duty.


Written Question
Environment Protection: Investment
Tuesday 22nd June 2021

Asked by: Jamie Stone (Liberal Democrat - Caithness, Sutherland and Easter Ross)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to the Committee on Climate Change's report entitled The Sixth Carbon Budget: The UK’s path to Net Zero, published in December 2020, whether he has plans to publish a roadmap for increasing low-carbon investment from £10 billion per year to £50 billion per year by 2030 prior to COP26 in line with the recommendations in that report.

Answered by Kemi Badenoch - President of the Board of Trade

The Government takes its environmental responsibilities very seriously. The Prime Minister’s Ten Point Plan demonstrates this commitment to tackling greenhouse gas emissions. It sets out £12 billion of new government investment in green industries.

In addition to this £12 billion, the ambitious policies and significant new public investment will mobilise private sector investment. Providing the co-funding, regulatory certainty and robust green finance frameworks included in the plan is expected to attract up to £42 billion of low-carbon private investment across energy, buildings, transport, innovation and the natural environment by 2030.

Further detail on the plan for decarbonising and increasing low-carbon investment will be set out in the Government’s Net Zero Strategy ahead of COP26.


Written Question
Events Industry: Insurance
Tuesday 9th March 2021

Asked by: Jamie Stone (Liberal Democrat - Caithness, Sutherland and Easter Ross)

Question to the HM Treasury:

If he will introduce a Government-backed insurance scheme for the live events industry.

Answered by John Glen - Paymaster General and Minister for the Cabinet Office

On 22 February, the Prime Minister announced the Government’s roadmap to cautiously ease lockdown restrictions in England, including an ambition to lift restrictions on large events in Step 4, subject to the outcome of the Events Research Programme

Officials are considering the most appropriate way to support the events sector informed by the findings of the scientific programme in the Spring.


Written Question
Events Industry: Coronavirus
Monday 8th March 2021

Asked by: Jamie Stone (Liberal Democrat - Caithness, Sutherland and Easter Ross)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what plans his Department has to create a Government-backed insurance scheme to prevent the cancellation of festivals, live music and events in summer 2021.

Answered by John Glen - Paymaster General and Minister for the Cabinet Office

On 22nd February, the Prime Minister announced the Government’s roadmap to cautiously ease lockdown restrictions in England, including an ambition to lift restrictions on large events in Step 4, subject to the outcome of the Events Research Programme.

Officials are considering the most appropriate way to support the events sector, informed by the findings of the scientific programme in the Spring.

We will continue to engage closely with insurers and the events sector to understand the barriers faced by the sector as we recover from the pandemic. Any changes would be communicated to the sector with suitable notice.


Written Question
Events Industry: Coronavirus
Monday 8th March 2021

Asked by: Jamie Stone (Liberal Democrat - Caithness, Sutherland and Easter Ross)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will make an assessment of whether the time taken to create a Government-backed insurance scheme for the live events industry will lead to the cancellation of live events in summer 2021.

Answered by John Glen - Paymaster General and Minister for the Cabinet Office

On 22nd February, the Prime Minister announced the Government’s roadmap to cautiously ease lockdown restrictions in England, including an ambition to lift restrictions on large events in Step 4, subject to the outcome of the Events Research Programme.

Officials are considering the most appropriate way to support the events sector, informed by the findings of the scientific programme in the Spring.

We will continue to engage closely with insurers and the events sector to understand the barriers faced by the sector as we recover from the pandemic. Any changes would be communicated to the sector with suitable notice.


Written Question
Events Industry: Coronavirus
Monday 8th March 2021

Asked by: Jamie Stone (Liberal Democrat - Caithness, Sutherland and Easter Ross)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps he is taking to ensure that the live events industry receives ample notice of the implementation of any Government-backed insurance scheme during the covid-19 outbreak due to long lead times inherent in the production of large live events.

Answered by John Glen - Paymaster General and Minister for the Cabinet Office

On 22nd February, the Prime Minister announced the Government’s roadmap to cautiously ease lockdown restrictions in England, including an ambition to lift restrictions on large events in Step 4, subject to the outcome of the Events Research Programme.

Officials are considering the most appropriate way to support the events sector, informed by the findings of the scientific programme in the Spring.

We will continue to engage closely with insurers and the events sector to understand the barriers faced by the sector as we recover from the pandemic. Any changes would be communicated to the sector with suitable notice.


Written Question
Termination of Employment: Coronavirus
Wednesday 3rd February 2021

Asked by: Jamie Stone (Liberal Democrat - Caithness, Sutherland and Easter Ross)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps he is taking to ensure that people who have been refused furlough by their employer during the covid-19 outbreak have been issued with a P45.

Answered by Jesse Norman

It is for an employer to decide whether to offer furlough to their employees; employers are under no obligation to participate in the scheme.

Under the Income Tax (Pay As You Earn) Regulations 2003, employers must issue a P45 when an employee stops working for them.

If HMRC were made aware that a P45 had not been provided, HMRC may attempt to contact the employer. Consideration could also be given as to whether HMRC’s Employer Compliance staff should intervene to obtain the P45.


Written Question
Pool Re
Wednesday 20th January 2021

Asked by: Jamie Stone (Liberal Democrat - Caithness, Sutherland and Easter Ross)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how much revenue is received by the Exchequer from underwriting the insurance of Pool Re.

Answered by John Glen - Paymaster General and Minister for the Cabinet Office

HM Treasury received £270m in 2019 and £224m in 2020 from Pool Reinsurance Company Limited. This is compensation for taxpayers for the continued provision of the guarantee.