I refer the hon. Member for Edinburgh West to the answer that was given on the 7 July 2022 to the Question UIN 30119.

HMRC publishes annual statistics on the numbers of non-domiciled taxpayers including their tax and National Insurance liabilities. These statistics are normally published in July. Figures for tax year ending 2020 are available here:

https://www.gov.uk/government/statistics/statistics-on-non-domiciled-taxpayers-in-the-uk.

For tax year ending 2020, HMRC estimates that 75,700 non-domiciled taxpayers were liable for £5,593 million in Income Tax, £244 million in Capital Gains Tax, and £2,016 million in National Insurance Contributions. These figures include all non-domiciled taxpayers providing tax returns regardless of their tax residence. These figures do not include formerly non-domiciled UK residents who are now deemed as UK domiciled for UK tax purposes.

HMRC intends to publish updated figures including tax year ending 2021 on 28 July 2022. Figures for tax year ending 2022 are not available until next summer.

Qualifying Care Relief (QCR) is a tax relief available to support foster carers, in addition to some other carers. QCR was first introduced as Foster Care Relief in 2003-04. This allowance is £10,000 per household per year, plus £250 per week per adult or child aged 11 or over (£200 for a child under 11).

It is important to consider that the QCR operates in addition to other reliefs and allowances. Foster carers are also entitled to the Personal Allowance, which may be available to cover any foster care income above the QCR allowance. The Government has increased the Personal Allowance (PA) by over 40 per cent in real terms since 2010, ensuring some of the lowest earners do not pay income tax. The PA is the highest basic personal tax allowance of all countries in the G20, and it remains one of the most generous internationally.

The Government keeps all aspects of the tax system under review.

HMRC’s Personal income by tax year statistics contains constituency-level breakdown of taxpayer numbers for 2019-20, the latest available outturn can be found in Table 3.15 here: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/1066946/Table_3.15_1920.ods.

Further breakdowns of this information are not readily available and cannot be provided within the time available.

HMRC’s Income Tax liabilities statistics publish a high-level regional breakdown containing the number of taxpayers in each Income Tax bracket and numbers over 65, these can be found here: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/1086257/Table_2.2.ods.

For projection years, HM Treasury does not publish this information at constituency level.

HMRC’s Personal income by tax year statistics contains constituency-level breakdown of taxpayer numbers for 2019-20, the latest available outturn can be found in Table 3.15 here: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/1066946/Table_3.15_1920.ods.

Further breakdowns of this information are not readily available and cannot be provided within the time available.

HMRC’s Income Tax liabilities statistics publish a high-level regional breakdown containing the number of taxpayers in each Income Tax bracket and numbers over 65, these can be found here: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/1086257/Table_2.2.ods.

For projection years, HM Treasury does not publish this information at constituency level.

Most agency workers must be treated as employees for Income Tax and National Insurance contributions (NICs) purposes by the agencies that pay them. These agencies are required to make deductions of Income Tax and employee NICs, where these are due, from the workers’ pay in the same way and at the same level as with direct employees. The agencies will also be liable to pay employer NICs, where these are due, in respect of payments to the workers.

The rules for agencies do not apply to umbrella companies, which engage workers under a contract of employment. Like all employers, umbrella companies are responsible for making deductions of Income Tax and employee NICs from their employees’ pay and for paying employer NICs where they are due.

The Government has supported UK households throughout the pandemic with nearly £400 billion of COVID support, including through the Self-Employment Income Support Scheme (SEISS), which provided over £28 billion in grants to 2.9 million individuals.

The SEISS was designed to support those whose income had dropped temporarily due to COVID-19. Like self-employed income, SEISS grants are subject to Income Tax and self-employed National Insurance contributions at the recipient’s rate of Income Tax in the year the grant was received. This was set out by the Chancellor when announcing the scheme in March 2020, and in subsequent SEISS guidance throughout the scheme’s lifetime.

The Government has implemented an unprecedented package of support for taxpayers struggling with paying tax liabilities. HMRC has scaled up its longstanding Time to Pay policy, which allows any business or individual in temporary financial difficulty to schedule their tax debts into affordable, sustainable, and tailored instalment arrangements.

Anyone experiencing difficulties paying their tax bill can discuss payment options with HMRC, who are committed to supporting taxpayers through difficult times and will agree a Time to Pay arrangement wherever possible. There are further details available on GOV.UK.

An estimate of the proportion of self-employed workers paying taxes due to the Self-Employment Income Support Scheme (SEISS) grants, who are now using payment plans for their tax payments for the previous financial year, is not available.

The tax paid on a SEISS grant will depend on an individual’s profits, any other taxable income, and allowances to which a person is entitled. The grants are taxable at the recipient’s rate of Income Tax in the year they were received.

The Government has implemented an unprecedented package of support for taxpayers struggling with paying tax liabilities. HMRC has scaled up its longstanding Time to Pay policy, which allows any business or individual in temporary financial difficulty to schedule their tax debts into affordable, sustainable, and tailored instalment arrangements.

HMRC is working hard to help all taxpayers with temporary cash-flow issues, and to provide them with the support they need.

HMRC’s longstanding Time to Pay policy allows taxpayers in temporary financial difficulty to schedule their tax debts into affordable and sustainable instalment arrangements with no maximum repayment period. However, HMRC will seek to take payment in the shortest period of time affordable for the taxpayer. These arrangements are flexible and can be amended if circumstances change.

In addition, HMRC has a well-established Extra Support Service which is accessible by all taxpayers. HMRC customer service advisers have the skills to identify taxpayers who need extra help, to empathetically handle their queries, and make reasonable adjustments.

Any taxpayer concerned about their ability to pay should contact HMRC to discuss the support available.

The Government has supported UK households throughout the pandemic with nearly £400 billion of COVID support, including through the Self-Employment Income Support Scheme (SEISS) which provided over £28 billion in grants to 2.9 million individuals.

The SEISS was designed to support those whose income had dropped temporarily due to COVID-19. Like self-employed income, SEISS grants are subject to Income Tax and self-employed National Insurance contributions at the recipient’s rate of Income Tax in the year the grant was received. This was set out by the Chancellor when announcing the scheme in March 2020, and in subsequent SEISS guidance throughout the scheme’s lifetime.

The Government does not think it is right to allow SEISS recipients to alter the rate of tax paid on that income over time. This is to ensure fairness for recipients of support across various schemes and for the taxpayers who are funding the schemes.

The Government has implemented an unprecedented package of support for taxpayers struggling with paying tax liabilities. HMRC has scaled up its longstanding Time to Pay policy, which allows any business or individual in temporary financial difficulty to schedule their tax debts into affordable, sustainable, and tailored instalment arrangements.

Anyone experiencing difficulties paying their tax bill can discuss payment options with HMRC, who are committed to supporting taxpayers through difficult times and will agree a Time to Pay arrangement wherever possible. There are further details available on GOV.UK.

The Government does not routinely publish estimates of tax liability by income level, as it is dependent on an individual’s circumstances and can vary between people with the same annual incomes.

As announced at Spring Statement 2022, the increase in the starting thresholds of National Insurance contributions (NICs) will benefit almost 30 million working people. This is a tax cut worth over £330 a year, for a typical employee, from July 2022.

From July 2022, around 70 per cent of workers who pay NICs will pay less NICs than they otherwise would have, even after accounting for the introduction of the Health and Social Care Levy.

The cut to the basic rate of income tax to 19% from 2024, the first basic rate cut in 16 years, will benefit all income tax payers in England, Wales and Northern Ireland, including higher rate taxpayers.

The higher rate threshold is high enough to protect over 80 per cent of taxpayers from paying the higher rate of income tax and it is right that those with the most contribute the most.

The government has also announced it will align the NICs Primary Threshold and Lower Profits Limit with our internationally high income tax personal allowance from July this year. This is the largest ever increase to a personal tax starting threshold, meaning the amount people can earn before paying tax will increase by £2,690.

I refer the Honourable Member to the answer given on 17 March 2022 to UIN 136608.

Child Benefit is a universal benefit payable to families as a contribution towards the costs of raising a child or children. Entitlement to Child Benefit is dependent on a person making a claim for it and it is not means-tested.

The High Income Child Benefit Charge (HICBC) was introduced in 2013 and is a tax charge which applies to anyone with an income of over £50,000 who gets Child Benefit, or whose partner gets it. The charge increases gradually for those with incomes between £50,000 and £60,000 and is equal to one per cent of a family’s Child Benefit for every extra £100 of income that is over £50,000 each year. Where income exceeds £60,000, the tax charge is equal to the amount payable in Child Benefit. Individuals can also opt-out of getting Child Benefit payments and avoid paying HICBC. The HICBC thresholds are not linked to the Income Tax higher rate threshold or the personal allowance.

The Government set the HICBC thresholds at these levels to help target public expenditure in the way it considered most effective. As with all elements of tax policy, the Government keeps this under review as part of the annual Budget process.

The number of people who will be required to pay the High Income Child Benefit Tax Charge in future years will depend on many factors including the numbers of individuals who choose to opt-out of Child Benefit payments. Annual updates on the numbers of individuals who are liable to HICBC are published each Autumn at: https://www.gov.uk/government/publications/high-income-child-benefit-charge-data/high-income-child-benefit-charge.

I refer the Hon Member to the answer that was given on 25 February 2022 to UIN 127486.

Information in the form requested is not readily available and could only be obtained, compiled, and collated at a disproportionate cost.

Most agency workers must be treated as employees for Income Tax and National Insurance contributions (NICs) purposes by the agencies that pay them. These agencies are required to make deductions of Income Tax and employee NICs, where these are due, from the workers’ pay in the same way and at the same level as with direct employees. The agencies will also be liable to pay employer NICs, where these are due, in respect of payments to the workers.

The rules for agencies do not apply to umbrella companies, which engage workers under a contract of employment. Like all employers, umbrella companies are responsible for making deductions of Income Tax and employee NICs from their employees’ pay and for paying employer NICs where they are due.

The Government has supported UK households throughout the pandemic with nearly £400 billion of COVID support, including through the Self-Employment Income Support Scheme (SEISS) which provided over £28 billion in grants to 2.9 million individuals.

The Government does not think it is right to allow SEISS recipients to alter the rate of tax paid on that income over time. The tax paid on a SEISS grant will depend on an individual’s profits, any other taxable income, and allowances to which a person is entitled. The grants are taxable at the recipient’s rate of Income Tax in the year they were received.

The Government has supported UK households throughout the pandemic with nearly £400 billion of COVID support, including through the Self-Employment Income Support Scheme (SEISS) which provided over £28 billion in grants to 2.9 million individuals.

The Government does not think it is right to allow SEISS recipients to alter the rate of tax paid on that income over time. When announcing the scheme on 26 March 2020, and in subsequent SEISS guidance throughout the life of the scheme, the Chancellor set out that these grants are taxable: https://www.gov.uk/government/speeches/chancellor-outlines-new-coronavirus-support-measures-for-the-self-employed

The SEISS was designed to support those whose income had dropped temporarily due to COVID-19. Like self-employed income, SEISS grant payments are subject to Income Tax and self-employed National Insurance contributions at the recipient’s rate of Income Tax in the year they were received. This ensures fairness for recipients of support across various schemes, and for the taxpayers who are funding the schemes. Taxes help to fund public services from which we all benefit, such as the NHS.

The Government has implemented an unprecedented package of support for taxpayers struggling with paying tax liabilities. HMRC has scaled up its longstanding Time to Pay policy, which allows any business or individual in temporary financial difficulty to schedule their tax debts into affordable, sustainable, and tailored instalment arrangements. Anyone experiencing difficulties paying their tax bill can discuss payment options with HMRC. HMRC are committed to supporting taxpayers through difficult times and will do everything possible to help. There are further details available on GOV.UK or by calling the Self-Assessment payment helpline.

The Government has supported UK households throughout the pandemic with nearly £400 billion of COVID support, including through the Self-Employment Income Support Scheme (SEISS) which provided over £28 billion in grants to 2.9 million individuals.

The Government does not think it is right to allow SEISS recipients to alter the rate of tax paid on that income over time. When announcing the scheme on 26 March 2020, and in subsequent SEISS guidance throughout the life of the scheme, the Chancellor set out that these grants are taxable: https://www.gov.uk/government/speeches/chancellor-outlines-new-coronavirus-support-measures-for-the-self-employed

The SEISS was designed to support those whose income had dropped temporarily due to COVID-19. Like self-employed income, SEISS grant payments are subject to Income Tax and self-employed National Insurance contributions at the recipient’s rate of Income Tax in the year they were received. This ensures fairness for recipients of support across various schemes, and for the taxpayers who are funding the schemes. Taxes help to fund public services from which we all benefit, such as the NHS.

The Government has implemented an unprecedented package of support for taxpayers struggling with paying tax liabilities. HMRC has scaled up its longstanding Time to Pay policy, which allows any business or individual in temporary financial difficulty to schedule their tax debts into affordable, sustainable, and tailored instalment arrangements. Anyone experiencing difficulties paying their tax bill can discuss payment options with HMRC. HMRC are committed to supporting taxpayers through difficult times and will do everything possible to help. There are further details available on GOV.UK or by calling the Self-Assessment payment helpline.