To ask Mr Chancellor of the Exchequer, pursuant to the Answer of 24 November 2016 to Question 53970, on PAYE, when HM Revenue and Customs plans to publish its post-implementation review of Real Time Information.

To ask Mr Chancellor of the Exchequer, pursuant to the Answer of 24 November 2016 to Question 53970, on PAYE, when HM Revenue and Customs plans to publish its post-implementation review of Real Time Information.

To ask Mr Chancellor of the Exchequer, pursuant to the Answer of 24 April 2017 to Question 71092, on PAYE, what proportion of BACS payments are checked using the BACS hash against the payment received in the individual's bank account.

To ask Mr Chancellor of the Exchequer, pursuant to the Answer of 24 April 2017 to Question 71092, on PAYE, what proportion of BACS payments are checked using the BACS hash against the payment received in the individual's bank account.

To ask Mr Chancellor of the Exchequer, how much has been raised from the soft drinks industry levy in the last 12 months; and what estimate he has made of likely revenue from that levy in the next three years.

To ask Mr Chancellor of the Exchequer, how much has been raised from the soft drinks industry levy in the last 12 months; and what estimate he has made of likely revenue from that levy in the next three years.

To ask Mr Chancellor of the Exchequer, what estimate his Department has made of the cost of granting a VAT exemption to non-maintained special schools that support severely disabled children to bring those schools into line with the VAT exemption that applies to maintained special schools, special academies and special...

To ask Mr Chancellor of the Exchequer, what estimate his Department has made of the cost of granting a VAT exemption to non-maintained special schools that support severely disabled children to bring those schools into line with the VAT exemption that applies to maintained special schools, special academies and special...

To ask Mr Chancellor of the Exchequer, which social care providers have been identified by HM Revenue and Customs as non-compliant with national minimum wage legislation; how much is owed in arrears by each such provider; to how many staff such arrears are owed; and what value of fines have...

To ask Mr Chancellor of the Exchequer, which social care providers have been identified by HM Revenue and Customs as non-compliant with national minimum wage legislation; how much is owed in arrears by each such provider; to how many staff such arrears are owed; and what value of fines have...

To ask Mr Chancellor of the Exchequer, pursuant to the Answer of 24 November 2016 to Question 53970, when HM Revenue and Customs plans to publish the post-implementation review of Real Time Information.

To ask Mr Chancellor of the Exchequer, pursuant to the Answer of 24 November 2016 to Question 53970, when HM Revenue and Customs plans to publish the post-implementation review of Real Time Information.

To ask Mr Chancellor of the Exchequer, how many (a) music venues, (b) nightclubs and discoteques and (c) public halls in England have a rateable value of less than £100,000.

To ask Mr Chancellor of the Exchequer, how many (a) music venues, (b) nightclubs and discoteques and (c) public halls in England have a rateable value of less than £100,000.

To ask Mr Chancellor of the Exchequer, for what reason the rateable value of pubs and restaurants is assessed on the basis of turnover whereas that of other businesses is assessed on profit.

To ask Mr Chancellor of the Exchequer, for what reason the rateable value of pubs and restaurants is assessed on the basis of turnover whereas that of other businesses is assessed on profit.

To ask Mr Chancellor of the Exchequer, if he will make an assessment of the potential merits of a Norwegian-style oil exploration tax rebate system for encouraging further oil exploration in the UK sector of the North Sea.

To ask Mr Chancellor of the Exchequer, if he will make an assessment of the potential merits of a Norwegian-style oil exploration tax rebate system for encouraging further oil exploration in the UK sector of the North Sea.

To ask Mr Chancellor of the Exchequer, how much tax and business rates private and public schools saved as a result of their charitable status in each of the last five years.

To ask Mr Chancellor of the Exchequer, how much tax and business rates private and public schools saved as a result of their charitable status in each of the last five years.

To ask Mr Chancellor of the Exchequer, whether he plans to review the effect of the Enterprise Investment Scheme on energy businesses; and if he will make a statement.

To ask Mr Chancellor of the Exchequer, whether he plans to review the effect of the Enterprise Investment Scheme on energy businesses; and if he will make a statement.

To ask Mr Chancellor of the Exchequer, how many people by health condition were in receipt of a tax exemption or reduction for a disability vehicle in each of the last three years.

To ask Mr Chancellor of the Exchequer, how many people by health condition were in receipt of a tax exemption or reduction for a disability vehicle in each of the last three years.

Committee stage. Clause 1, discussed with clauses 2 to 6, 16 to 47, and 52 to 56, amendments, and schedules 3 to 15. Agreed to on question. Clauses 2 to 4, and 6 agreed to. Clause 5 disagreed to. Clause 7, discussed with clauses 8 to 15, 48 to 51, 124 to 129 (with Government motion to transfer clause 127), amendments, schedules 1, 2, 16 to 18 and 27 to 29, and new clause 1. Agreed to on question. Clauses 7, 8, 11, 17, 18, 21, and 45 to 47 agreed to. Clauses 9, 10, 12 to 16, 19 20, and 22 to 44 disagreed to. Clause 48 agreed to as amended. Clauses 49 to 56 disagreed to. Clause 57, discussed with schedule 19 and new clause 2. Agreed to on question. Clause 58, discussed with clause 59. Both clauses agreed to on question. Clause 60, discussed with clauses 61 to 70, and new clauses 3 and 4. Negatived on question. Clause 60 accordingly disagreed to, together with clauses 62, 63, 66, 67, and 70. Clauses 61, 64, 65, 68 and 69 agreed to. Clause 71, discussed with clauses 72 to 107, and schedules 20 to 23. Agreed to on question. Clauses 72 to 107 agreed to. Clause 108, discussed with clauses 109 to 123, 130 to 135, amendments and schedules 24 to 26. Negatived on question. Clause 108 accordingly disagreed to, with clauses 109 to 126 also disagreed to. Clause 127 agreed to and ordered to be transferred to the end of clause 69. Clauses 128 to 133 disagreed to. Clause 134 agreed to as amended. Clause 135 agreed to. Schedules 1 to 4 agreed to as amended. Schedules 7, 16, and 19 to 23 agreed to, with schedule 16 agreed to as amended. Schedules 5 and 6, 8 to 15, 17 and 18, and 24 to 29 disagreed to. Deputy Speaker resumed the Chair. Report stage. No amendments on consideration. Bill, as amended, reported. Sitting suspended for certification of the bill. The House resolved itself into the Legislative Grand Committee (England, Wales and Northern Ireland). Consent motion resolved. Occupant of the Chair left the Chair to report the decisions of the Committee. Deputy Speaker resumed the Chair, decisions reported. Third reading. Agreed to on question. Bill passed.

Committee stage. Clause 1, discussed with clauses 2 to 6, 16 to 47, and 52 to 56, amendments, and schedules 3 to 15. Agreed to on question. Clauses 2 to 4, and 6 agreed to. Clause 5 disagreed to. Clause 7, discussed with clauses 8 to 15, 48 to 51,...

I will speak briefly, as we have a fair amount to get through this afternoon. Obviously, I shall attempt to address any points that are made during the debate.

The Bill is progressing on the basis of consensus and therefore, at the request of the Opposition, we are not proceeding with...

I will speak briefly, as we have a fair amount to get through this afternoon. Obviously, I shall attempt to address any points that are made during the debate.

The Bill is progressing on the basis of consensus and therefore, at the request of the Opposition, we are not proceeding with...

Before I say something about this group, I wish to comment on the maiden speech and on the retirement speech that we just heard. It was a real honour to be here in the Chamber for the maiden speech by my hon. Friend the Member for Copeland (Trudy Harrison). She...

Before I say something about this group, I wish to comment on the maiden speech and on the retirement speech that we just heard. It was a real honour to be here in the Chamber for the maiden speech by my hon. Friend the Member for Copeland (Trudy Harrison). She...

Given where we are in this Parliament, the best thing the hon. Lady can do is to send details on that, immediately and before Dissolution, so that HMRC can look at the factual issues. I am surprised by what she says, but let us ask HMRC to look at the...

Given where we are in this Parliament, the best thing the hon. Lady can do is to send details on that, immediately and before Dissolution, so that HMRC can look at the factual issues. I am surprised by what she says, but let us ask HMRC to look at the...

No VAT is charged for the buying of an adapted vehicle by or on behalf of a disabled wheelchair user. Unfortunately, this scheme, which supports disabled wheelchair users to live independently, has been fraudulently abused by unscrupulous individuals who make purchases under this relief and then sell the vehicles on...

No VAT is charged for the buying of an adapted vehicle by or on behalf of a disabled wheelchair user. Unfortunately, this scheme, which supports disabled wheelchair users to live independently, has been fraudulently abused by unscrupulous individuals who make purchases under this relief and then sell the vehicles on...

Let me just complete the exposition of why these bodies do not qualify.

Both of those new bodies are funded centrally rather than through local taxation and therefore do not meet the eligibility criteria for section 33 VAT refunds. The Treasury warned the Scottish Government in advance that making these changes...

Let me just complete the exposition of why these bodies do not qualify.

Both of those new bodies are funded centrally rather than through local taxation and therefore do not meet the eligibility criteria for section 33 VAT refunds. The Treasury warned the Scottish Government in advance that making these changes...

Again, those are matters that have been covered before. I refer the hon. Lady to comments that I have made previously in response to very similar interventions. These measures have been discussed not just in Finance Bills, but during the passage of the Scotland Bill. Again, the message was the...

Again, those are matters that have been covered before. I refer the hon. Lady to comments that I have made previously in response to very similar interventions. These measures have been discussed not just in Finance Bills, but during the passage of the Scotland Bill. Again, the message was the...

Clause 58 legislates for the increase in the standard rate of insurance premium tax from 10% to 12% as the Chancellor announced in the autumn statement 2016. This change will be effective from 1 June this year. Clause 59 will make minor changes to anti-forestalling provisions, so that insurers cannot...

Clause 58 legislates for the increase in the standard rate of insurance premium tax from 10% to 12% as the Chancellor announced in the autumn statement 2016. This change will be effective from 1 June this year. Clause 59 will make minor changes to anti-forestalling provisions, so that insurers cannot...