Asked by: Thérèse Coffey (Conservative - Suffolk Coastal)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment his Department has made of the potential impact of the abolition of the furnished holiday lettings tax regime on farms.
Answered by Nigel Huddleston - Financial Secretary (HM Treasury)
The Government recognises the important role that Furnished Holiday Lets (FHL), including those located on farms, have in the visitor economy. This measure does not penalise or prohibit the provision of FHLs and simply brings their tax treatment in line with other rentals.
As with all aspects of the tax system, the Government keeps the taxation of property landlords under review and any decision on future changes will be taken by the Chancellor in the context of the wider public finances.
Written Evidence Oct. 24 2023
Inquiry: Draft Finance Bill 2023-24Found: DFH0002 - Draft Finance Bill 2023-24 Association of Taxation Technicians (ATT) Written Evidence
Asked by: Anne Marie Morris (Conservative - Newton Abbot)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what data his Department used to estimate the number of short-term lets that would be suitable for primary residences when the furnished holiday let tax regime has ended.
Answered by Nigel Huddleston - Financial Secretary (HM Treasury)
The Government has announced that it will abolish the Furnished Holiday Lettings (FHL) tax regime, equalising the tax treatment of landlords with short-term holiday lets and those with standard residential properties. This will make the taxation of property fairer and simpler while raising revenue for public services. The changes will not penalise or prohibit the provision of FHLs more widely.
The Government keeps all aspects of tax policy under review and any decisions on future changes will be taken by the Chancellor in the context of the wider public finances.
Asked by: Priti Patel (Conservative - Witham)
Question to the Department for Education:
To ask the Secretary of State for Education, pursuant to the Answer of 8 January 2024 to Question 7553 on Apprentices: Taxation, what the total spend from apprenticeship levy accounts was in each year since 2017; and how much and what what proportion of that spend came through the (a) apprenticeship levy and (b) top-up.
Answered by Robert Halfon
The table below shows the total spend from levy-paying employers’ apprenticeship service accounts in each financial year since 2017/2018.
These figures do not cover the total spend on apprenticeships in levy-paying employers, such as additional payments for English and maths support and for taking on apprentices aged 16 to 18.
It is not possible to provide a breakdown of this spend by employers’ levy contributions and the 10% government top-up to those contributions.
Financial Year | 2017/18 | 2018/19 | 2019/20 | 2020/21 | 2021/22 | 2022/23 |
Levy spend from employer accounts (£m) | 170 | 639 | 961 | 1,041 | 1,238 | 1,366 |
Written Evidence Dec. 14 2023
Committee: Public Accounts CommitteeFound: HMRCSR0015 - HMRC Standard Report 2022-23 The Chartered Institute of Taxation (CIOT) Written Evidence
Jun. 25 2008
Source Page: Convention between the government of the UK and the government of France for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and on capital. 26 p.Found: Convention between the government of the UK and the government of France for the avoidance of double taxation
Asked by: James Wild (Conservative - North West Norfolk)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, with reference to paragraph 5.67, page 75 of the Spring Budget 2024, what assessment he has made of the potential impact of the abolition of the Furnished Holiday Lettings tax regime on the number of businesses that will (a) continue as short-term holiday lets, (b) become longer term rental properties and (c) sell the property in question.
Answered by Nigel Huddleston - Financial Secretary (HM Treasury)
The Government has announced that it will abolish the Furnished Holiday Lettings (FHL) tax regime from April 2025.
The Government will publish draft legislation, explanatory notes, and a tax information and impacts note in due course.
As with all aspects of tax policy, the Government keeps the taxation of property landlords under review and any decisions on future changes will be taken by the Chancellor in the context of the wider public finances.
Asked by: Kirsten Oswald (Scottish National Party - East Renfrewshire)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what recent discussions he has had with Cabinet colleagues on the (a) sale and (b) taxation of disposable vapes.
Answered by Gareth Davies - Exchequer Secretary (HM Treasury)
The Prime Minister has announced that disposable vapes will be banned in the UK as part of plans to tackle the rise in youth vaping and protect children’s health. In addition, we will introduce new powers to restrict vape flavours, introduce plain packaging and change how vapes are displayed in shops so they don’t appeal to children.
The Government thinks there is a strong case to take action to reduce the affordability of vapes and is continuing to consider options, including a new duty, to achieve this.
Asked by: Emily Thornberry (Labour - Islington South and Finsbury)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, with reference to the Answer of 6 September 2017 to Question 6732 on Taxation: Prosecutions, how many prosecutions resulted from HMRC's criminal investigations into tax avoidance and evasion in the financial year (a) 2017-18, (b) 2018-19, (c) 2019-20, (d) 2020-21, (e) 2021-22, (f) 2022-23 and (g) 2023-24; and how many of those prosecutions resulted in (i) convictions and (ii) acquittals in each year.
Answered by Nigel Huddleston - Financial Secretary (HM Treasury)
Where data is already available via GOV.UK, HMRC have provided links below.
HMRC do not routinely issue civil penalties as a direct result of criminal investigations, so do not hold the requested data.
Prosecutions, convictions and acquittals:
2019-2020
2020-21 and 2021-22
https://assets.publishing.service.gov.uk/media/630f50178fa8f54491def8ce/HMRC_quarterly_performance_data_table_Q4_2021_to_2022.xlsx
2022-23
Total number of individuals charged:
2020/21 and 2021/22:
2022/23:
There has been one Deferred Prosecution Agreement:
https://www.cps.gov.uk/cps/news/first-ever-cps-deferred-prosecution-agreement-ps615-million
Asked by: Rachael Maskell (Labour (Co-op) - York Central)
Question to the Department of Health and Social Care:
To ask the Secretary of State for Health and Social Care, if she will have discussions with the Chancellor of the Exchequer on the introduction of a hypothecated alcohol tax.
Answered by Andrea Leadsom - Parliamentary Under-Secretary (Department of Health and Social Care)
The Department of Health and Social Care regularly engages with HM Treasury on issues of taxation in relation to public health. The Government has already delivered on its commitment to review the outdated and complex alcohol duty system and introduced the biggest reform of alcohol duties for 140 years. As of 1 August 2023, all alcohol is now taxed by strength, putting public health at the heart of alcohol duty. This is helping to target problem drinking by taxing products associated with alcohol-related harm at a higher rate of duty.