Asked by: Paul Sweeney (Labour (Co-op) - Glasgow North East)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if he will make an assessment of the potential merits of VAT relief for renovations to and rehabilitation of historic buildings including pre-1919 tenement properties in Glasgow.
Answered by Mel Stride - Secretary of State for Work and Pensions
The Government makes available a reduced rate of VAT at five per cent applicable for renovations of properties after a prolonged period without use and listed buildings that have been substantially reconstructed.
There are currently no plans to allow the VAT relief to all renovations of historic buildings.
Asked by: Paul Sweeney (Labour (Co-op) - Glasgow North East)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what recent assessment he has made of the cumulative impact of social security changes from 2010 on disabled people.
Answered by Elizabeth Truss
The Treasury, along with other relevant departments, carefully considers the impact of its decisions on those sharing protected characteristics - including at Budgets and other fiscal events - in line with both its legal obligations and with its strong commitment to promoting fairness. The Treasury regularly publishes detailed analysis of trends in income and the impact of policy decisions on tax, welfare and public spending on households of different incomes.
We spend over £50 billion a year on benefits to support disabled people and people with health conditions, and the number of working age disabled people in employment has increased by 930,000 since 2013.
Asked by: Paul Sweeney (Labour (Co-op) - Glasgow North East)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if he will hold a meeting with the hon. Member for Glasgow North East on the effect of the IR35 tax reforms on the personal finances of people living in Glasgow North East constituency.
Answered by Mel Stride - Secretary of State for Work and Pensions
Unfortunately, the Chancellor of the Exchequer is unable to meet to discuss the off-payroll working rules at this time.
The Government will shortly publish a consultation on the reform to the off-payroll working rules in the private sector. Before any legislative changes are made HMRC will publish a Tax Information and Impact Note, assessing the impacts of the policy.
Asked by: Paul Sweeney (Labour (Co-op) - Glasgow North East)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, with reference to the IR35 reforms, how much extra tax is payable by the firm in addition to the fees paid to the worker when a firm classes someone as an employee for tax purposes; and what that tax payable would be for a worker charging £400 per day for their services.
Answered by Mel Stride - Secretary of State for Work and Pensions
The off-payroll working rules (sometimes known as IR35) only affect people working like employees and through a company. The recent changes to the rules in the public sector, shift responsibility for assessing the individual’s employment status from the individual’s company to the public authority.
If the engager contracts with the individual’s company, the reform also shifts responsibility for deducting the required employment taxes and paying employer National Insurance contributions (NICs) to the engager. Otherwise this responsibility lies with the person paying the individual’s company.
The reform does not change the amount of tax payable by the firm engaging the worker. Both before and after the reforms employer NICs is due, and the £1.3 billion raised by 2023/2024 for the Exchequer is from increased compliance with the rules, not from any additional tax.
Asked by: Paul Sweeney (Labour (Co-op) - Glasgow North East)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether he plans to take steps to support freelance financial service providers following the recent IR35 changes which stipulate they will now be classed as employees of a company.
Answered by Mel Stride - Secretary of State for Work and Pensions
The off-payroll working rules (sometimes known as IR35) only affect people working like employees and through a company. They do not affect the genuinely self-employed and do not focus on specific trades or professions.
The announced extension to the private sector, and the recent reform in the public sector, do not change the employment status of freelance financial service providers. As in all cases, whether they are employed, or self-employed, depends on the facts of their working arrangements.
The recent changes to the off-payroll working rules in the public sector, shifted responsibility for assessing the individual’s employment status from the individual’s company to the public authority. At Budget 2018, the Government announced its plans to extend this reform to the private sector.
HMRC will provide further detailed guidance and support, to help business and individuals implement the reform, before it takes effect in April 2020.
Asked by: Paul Sweeney (Labour (Co-op) - Glasgow North East)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, what estimate he has made of the additional tax revenue that will accrue to the public purse from fixed odds betting terminals as a result of the delay in the introduction of the maximum stake from April 2019 to October 2019.
Answered by Robert Jenrick
There is no delay as this is the first time the government has announced the date for the introduction of the £2 maximum stake on Fixed Odds Betting Terminals.
The government made clear in May that the timing of implementation does not make any difference to the public finances as Remote Gaming Duty will be increased at the same time to offset the foregone revenue.
Asked by: Paul Sweeney (Labour (Co-op) - Glasgow North East)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how the funding allocated to Belfast after the bank buildings fire will be distributed and administered to local businesses and residents.
Answered by Elizabeth Truss
Funding will be added to the Northern Ireland block grant. It will then be allocated to Belfast City Council according to the Northern Ireland Civil Service’s own processes.
Asked by: Paul Sweeney (Labour (Co-op) - Glasgow North East)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to his oral contribution of 29 October 2018, Official Report column 665, whether Glasgow qualifies for similar new support as a result of the two large fires that disrupted economic activity in that city centre.
Answered by Elizabeth Truss
The government committed £10m to the restoration of the Glasgow School of Art following the 2014 fire. The government also continues to invest in Glasgow, including through the Glasgow City Deal, announced in July 2014, which committed the government to invest £500m in the city region.
Asked by: Paul Sweeney (Labour (Co-op) - Glasgow North East)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how many cases there are of mistaken identity in the PAYE system in the last 12 months.
Answered by Mel Stride - Secretary of State for Work and Pensions
The information requested is not readily available and could only be provided at disproportionate cost.
Asked by: Paul Sweeney (Labour (Co-op) - Glasgow North East)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, what steps he has taken to prepare UK ports for when the UK leaves the EU.
Answered by Mel Stride - Secretary of State for Work and Pensions
The Government recognises the importance of trade fluidity through the UK’s key ports to the country’s economy, and is committed to ensuring that trade is as frictionless as possible through those locations after we leave the EU.
The cross-government Border Delivery Group are engaging with authorities, port users and operators domestically and at key EU ports to understand what the synergies and constraints are in different locations, and to discuss how to ensure locations are operationally ready to meet with Government requirements when the UK leaves the EU.