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Written Question
Self-employed: Taxation
Monday 12th February 2024

Asked by: Pete Wishart (Scottish National Party - Perth and North Perthshire)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will make an assessment of the potential merits of extending tax reporting periods for freelancers in the creative sectors.

Answered by Nigel Huddleston - Financial Secretary (HM Treasury)

The deadlines for individuals submitting self-assessment tax returns are prescribed in legislation. Individuals have specific reporting deadlines which are dependent on whether they submit their returns online or on paper.

Individuals who might not know their exact profit by the relevant filing date may provide estimated figures in their return. They have 12 months from the filing deadline date to finalise their figures and make the appropriate amendment to their return.

There is no provision within the legislation to make distinctions between individuals with different professions or vocations such as creative freelancers.

There is however provision for a special relief for self-employed creators of literary or artistic works to average their profits over 2 years where certain conditions are met. This helps them even out fluctuating profits, smoothing their tax bills


Written Question
Mileage Allowances
Tuesday 21st November 2023

Asked by: Pete Wishart (Scottish National Party - Perth and North Perthshire)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether he plans to (a) review the Approved Mileage Allowance Payment and (b) take fiscal steps to support employees and volunteers using their own vehicles in (i) rural and (ii) other areas.

Answered by Gareth Davies - Exchequer Secretary (HM Treasury)

Approved Mileage Allowance Payments (AMAPs) are used by employers to reimburse an employee’s expenses for business mileage in their private vehicle, including employees in rural areas. These rates are also used by self-employed drivers to claim tax relief on business mileage (simplified motoring expenses). The AMAP rates are not mandatory, and employers can choose to pay more or less than the AMAP rate. It is therefore ultimately up to employers to determine the rate at which they reimburse their employees. The AMAP rate also applies to volunteers, and organisations using volunteers also do not need to use the AMAP rate, and can choose to pay more or less than the AMAP rate.

In considering changes to the AMAP/simplified motoring expenses rates, the Government has to balance support for individuals with the responsible management of public finances, which fund our essential public services.

However, the Government recognises that transport is a major cost for individuals and families. At Spring Statement 2022 the Government announced a temporary 12-month cut to duty on petrol and diesel of 5p per litre. In order to continue supporting all motorists, it will extend the 5p fuel duty cut, which is worth £100 to the average driver over the next year.

Like all taxes and allowances, the Government keeps the AMAP rate underreview, and any changes will be announced at a future fiscal event.


Written Question
Alcoholic Drinks: Tax Yields
Monday 25th October 2021

Asked by: Pete Wishart (Scottish National Party - Perth and North Perthshire)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how much revenue has been raised from the Duty Stamps Scheme since the introduction of that scheme.

Answered by Helen Whately - Minister of State (Department of Health and Social Care)

Duty stamps do not raise revenue, they are an anti-fraud measure that have helped secure the alcohol supply chain, making it more difficult for illicit products to infiltrate the market. HMRC’s tax gap estimate indicates that such measures are successfully keeping spirit’s fraud at historically low levels.

The Government is keen to support innovation in the alcohol sector. That is why, at Budget 2020, we announced plans to review alcohol duty with the aim of improving the current system to make it simpler, more economically rational and less administratively burdensome.

Following a Call for Evidence launched in October 2020, the Government is currently considering the responses. While scope of this review does not include duty stamps, HM Revenue and Customs will review the duty stamps policy when any changes to the alcohol regime have been developed.


Written Question
Spirits: Excise Duties
Monday 25th October 2021

Asked by: Pete Wishart (Scottish National Party - Perth and North Perthshire)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether he plans to review the application of duty stamps on Scotch whisky and spirits.

Answered by Helen Whately - Minister of State (Department of Health and Social Care)

Duty stamps do not raise revenue, they are an anti-fraud measure that have helped secure the alcohol supply chain, making it more difficult for illicit products to infiltrate the market. HMRC’s tax gap estimate indicates that such measures are successfully keeping spirit’s fraud at historically low levels.

The Government is keen to support innovation in the alcohol sector. That is why, at Budget 2020, we announced plans to review alcohol duty with the aim of improving the current system to make it simpler, more economically rational and less administratively burdensome.

Following a Call for Evidence launched in October 2020, the Government is currently considering the responses. While scope of this review does not include duty stamps, HM Revenue and Customs will review the duty stamps policy when any changes to the alcohol regime have been developed.


Written Question
Spirits: Excise Duties
Monday 25th October 2021

Asked by: Pete Wishart (Scottish National Party - Perth and North Perthshire)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many instances of sprits and duty fraud have been successfully prosecuted since the introduction of the Duty Stamps Scheme.

Answered by Helen Whately - Minister of State (Department of Health and Social Care)

HMRC regularly publishes alcohol fraud prosecution data on the GOV.UK website. The most recent publication (Tackling alcohol smuggling: outputs – April 2016 to April 2019) shows that during the period April 2016 and March 2019 HMRC conducted 33 arrests with 25 convictions for offences relating to alcohol fraud. Figures for the periods since April 2019 will be published in due course.


Written Question
Members: Correspondence
Thursday 14th May 2020

Asked by: Pete Wishart (Scottish National Party - Perth and North Perthshire)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, when he plans to respond to the letter of 6 April 2020 from the hon. Member for Perth and North Perthshire, reference PW10146.

Answered by Jesse Norman

HM Treasury has received unprecedented amounts of correspondence since the start of the coronavirus outbreak, and apologises for the delay in responding to the Honourable Member. The Honourable Member’s correspondence is receiving attention and will be replied to as soon as possible.


Written Question
Members: Correspondence
Thursday 14th May 2020

Asked by: Pete Wishart (Scottish National Party - Perth and North Perthshire)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, when he plans to respond to the letter of 20 April 2020 from the hon. Member for Perth and North Perthshire, reference PW10349.

Answered by Jesse Norman

HM Treasury has received unprecedented amounts of correspondence since the start of the coronavirus outbreak, and apologises for the delay in responding to the Honourable Member. The Honourable Member’s correspondence is receiving attention and will be replied to as soon as possible.


Written Question
Members: Correspondence
Thursday 14th May 2020

Asked by: Pete Wishart (Scottish National Party - Perth and North Perthshire)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, when he plans to respond to the letter of 17 April 2020 from the hon. Member for Perth and North Perthshire, reference PW10336.

Answered by Jesse Norman

HM Treasury has received unprecedented amounts of correspondence since the start of the coronavirus outbreak, and apologises for the delay in responding to the Honourable Member. The Honourable Member’s correspondence is receiving attention and will be replied to as soon as possible.


Written Question
Members: Correspondence
Thursday 14th May 2020

Asked by: Pete Wishart (Scottish National Party - Perth and North Perthshire)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, when he plans to respond to the letter of 15 April 2020 from the hon. Member for Perth and North Perthshire, reference PW10296DM.

Answered by Jesse Norman

HM Treasury has received unprecedented amounts of correspondence since the start of the coronavirus outbreak, and apologises for the delay in responding to the Honourable Member. The Honourable Member’s correspondence is receiving attention and will be replied to as soon as possible.


Written Question
Members: Correspondence
Thursday 14th May 2020

Asked by: Pete Wishart (Scottish National Party - Perth and North Perthshire)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, when he plans to respond to the letter of 6 April 2020 from the hon. Member for Perth and North Perthshire, reference PW10016.

Answered by Jesse Norman

HM Treasury has received unprecedented amounts of correspondence since the start of the coronavirus outbreak, and apologises for the delay in responding to the Honourable Member. The Honourable Member’s correspondence is receiving attention and will be replied to as soon as possible.