Question to the Ministry of Housing, Communities and Local Government:

To ask the Secretary of State for Communities and Local Government, pursuant to the Answer of 2 February 2017 to Question 61611, on housing construction, how many organisations that have received funding from the Home Building Fund are registered for tax purposes in (a) one of the Channel Islands and (b) the Isle of Man.

The Home Building Fund lends to UK registered entities and does not gather specific information in relation to their registration for tax purposes. All borrowers are required to confirm that they comply with UK tax legislation and are subject to Know Your Customer and Money Laundering checks as part of the customer due diligence process. Transactions are subject to additional internal controls (referred to as the Offshore Protocol) if the transaction structure involves an offshore party within its hierarchy. Where appropriate additional due diligence and independent tax advice will be taken