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850111

registered interest
date	26/02/2018
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, how many Central Government, Health Authorities and NHS Trusts received refunds of VAT incurred on contracted-out services in the Section 41(3) refund scheme in (a) 2015-16, (b) 2016-17 and (c) 2017-18.
tabling member constituency	Bootle
tabling member printed	Peter Dowd
uin	129679
answer	answer is ministerial correction date of answer 06/03/2018 answer text <p>There are 598 Government bodies and NHS entities making regular claims under this scheme</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 06/03/2018 16:01:31 answering member 3935 label Biography information for Mel Stride
tabling member	4397 label Biography information for Peter Dowd

845479

registered interest
date	20/02/2018
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	VAT
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government why VAT is payable on the provision of British Sign Language interpreters for deaf people and people with hearing loss in full-time employment.
tabling member printed	Baroness Thomas of Winchester
uin	HL5679
answer	answer is ministerial correction date of answer 06/03/2018 answer text VAT is a broad-based tax on consumption and the standard rate of twenty percent applies to most goods and services, including the supply of sign language interpreters and palantypists by VAT-registered suppliers. Exceptions to the standard rate are strictly limited under domestic and international law. However, VAT-registered employers are able to deduct VAT incurred on such services to the extent that they relate to VAT-able supplies. answering member printed Lord Bates grouped question UIN HL5680 question first answered 06/03/2018 12:48:39 answering member 1091 label Biography information for Lord Bates
tabling member	3785 label Biography information for Baroness Thomas of Winchester

845480

registered interest
date	20/02/2018
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	VAT
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government why VAT is payable on the provision of palantypists for deaf people and people with hearing loss in full time employment.
tabling member printed	Baroness Thomas of Winchester
uin	HL5680
answer	answer is ministerial correction date of answer 06/03/2018 answer text VAT is a broad-based tax on consumption and the standard rate of twenty percent applies to most goods and services, including the supply of sign language interpreters and palantypists by VAT-registered suppliers. Exceptions to the standard rate are strictly limited under domestic and international law. However, VAT-registered employers are able to deduct VAT incurred on such services to the extent that they relate to VAT-able supplies. answering member printed Lord Bates grouped question UIN HL5679 question first answered 06/03/2018 12:48:39 answering member 1091 label Biography information for Lord Bates
tabling member	3785 label Biography information for Baroness Thomas of Winchester

838867

registered interest
date	08/02/2018
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	VAT
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government what assessment they have made of the impact of leaving the EU VAT area on British companies, including small and micro businesses.
tabling member printed	Lord Allen of Kensington
uin	HL5507
answer	answer is ministerial correction date of answer 22/02/2018 answer text <p>It is the Government’s intention that the administration of the VAT regime following EU exit will remain largely as it currently is, as far as is desirable and practicable. Further information can be found in the Impact Assessment that accompanied the Taxation (Cross Border Trade) Bill, published on 20/11/2017.</p><p> </p> answering member printed Lord Bates question first answered 22/02/2018 15:19:48 answering member 1091 label Biography information for Lord Bates
tabling member	4304 label Biography information for Lord Allen of Kensington

838572

registered interest
date	07/02/2018
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, what steps his Department is taking to support businesses to adhere to changes to VAT reporting from 2019.
tabling member constituency	Bermondsey and Old Southwark
tabling member printed	Neil Coyle
uin	127392
answer	answer is ministerial correction date of answer 26/02/2018 answer text <p>There will be a range of support available to help businesses prepare for VAT digital reporting in 2019. HMRC has been working closely with software providers, business representative bodies and the accountancy profession to ensure the right support is in place to help businesses adapt. The customer support model will guide businesses to the most appropriate help including technical support, webchat, YouTube training videos, webinars, helpline and agent and business guides. A pilot will start in Spring 2018 to test the system, including the support model, well ahead of April 2019.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 26/02/2018 15:58:05 answering member 3935 label Biography information for Mel Stride
tabling member	4368 label Biography information for Neil Coyle

820012

registered interest
date	10/01/2018
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, if he will list those territories that are outside the EU but part of the EU VAT area.
tabling member constituency	West Ham
tabling member printed	Lyn Brown
uin	122084
answer	answer is ministerial correction date of answer 19/01/2018 answer text <p>The Isle of Man; the UK Sovereign Base Areas on the island of Cyprus; and the Principality of Monaco are not formally part of the EU VAT area. They are treated as if they are because of their relationship with the UK, Cyprus and France respectively.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 19/01/2018 12:47:07 answering member 3935 label Biography information for Mel Stride
tabling member	1583 label Biography information for Ms Lyn Brown

720232

registered interest
date	13/04/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, whether his Department has estimated the fiscal gains derived through the dynamic effects of reducing VAT on accommodation and attractions to five per cent.
tabling member constituency	Waveney
tabling member printed	Peter Aldous
uin	70630
answer	answer is ministerial correction date of answer 20/04/2017 answer text <p>The Government has carefully considered the evidence for applying a five per cent reduced rate of VAT on accommodation and visitor attractions and believes that the costs of doing so, estimated at £3.1 billion annually, outweigh the benefits.</p><p> </p><p>The Government holds all taxes under review and will always look to consider new evidence where it comes to light.</p> answering member constituency Battersea answering member printed Jane Ellison question first answered 20/04/2017 11:17:00 answering member 3918 label Biography information for Jane Ellison
tabling member	4069 label Biography information for Peter Aldous

715513

registered interest
date	30/03/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	VAT
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty’s Government what assessment they have made of the cumulative effect of changes to laws and regulations relating to VAT on (1) small and medium-sized enterprises, (2) charities, and (3) churches.
tabling member printed	Lord Mawson
uin	HL6474
answer	answer is ministerial correction date of answer 07/04/2017 answer text <p>The Government assesses the impact on businesses and civil society organisations of each change in VAT law and publishes these assessments in Tax Information and Impact Notes. This does not assess cumulative effects.</p> answering member printed Baroness Neville-Rolfe question first answered 07/04/2017 13:30:46 answering member 4284 label Biography information for Baroness Neville-Rolfe
tabling member	3830 label Biography information for Lord Mawson

713397

registered interest
date	23/03/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, with reference to table 2.1, line 47 of the Budget 2016, how much additional VAT was raised in 2016-17 under that measure; and what estimate he has made of the change to the 2017-18 tax level against the baseline projection contained in that table.
tabling member constituency	Kilmarnock and Loudoun
tabling member printed	Alan Brown
uin	68830
answer	answer is ministerial correction date of answer 28/03/2017 answer text <p>The period of account for 2016-17 closes on 31 March for Corporation Tax and VAT payers and 5 April for individuals. Relevant receipts data for these measures in this year is not yet available and will be finalised over the following months.</p><p>The estimated tax revenue impacts in 2017-18 for these measures were not changed at Budget 2017 from those previously published.</p> answering member constituency Battersea answering member printed Jane Ellison grouped question UIN 68833 68834 question first answered 28/03/2017 16:45:10 answering member 3918 label Biography information for Jane Ellison
tabling member	4470 label Biography information for Alan Brown

710450

registered interest
date	13/03/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, what plans his Department has to provide guidance on changes to the flat rate VAT scheme.
tabling member constituency	Tooting
tabling member printed	Dr Rosena Allin-Khan
uin	67573
answer	answer is ministerial correction date of answer 21/03/2017 answer text <p>Following the Chancellor's announcement at Autumn Statement 2016, details of the new measure, draft legislation and a supporting technical note were placed on GOV.UK for an 8 week consultation period. At the beginning of January, HM Revenue and Customs (HMRC) contacted business representative bodies, to discuss the change and ask for their feedback. Changes were made to the legislation and guidance in response to this feedback.</p><p> </p><p>At the end of February, HMRC delivered an online calculator to help businesses work out whether they have limited costs. This provides a link to the updated VAT Notice 733, where the changes are explained in more detail. These products were developed using feedback from businesses using the scheme and their agents. They were made available once the changes to the legislation were agreed to help businesses get ready for the change.</p><p> </p><p>Once the flat rate change takes effect, businesses who have not already used these tools will be able to link to these products when registering for VAT or when completing a VAT return on line.</p><p> </p><p>During March, HMRC will contact all flat rate businesses by letter and also by email (where an email address is held), advising them of the change and telling them what they need to do next. HMRC began issuing these emails and letters on 10 March.</p><p> </p><p>Many flat rate businesses are represented by an agent. At the beginning of March, HMRC used one of their weekly Agent Talking Point meetings to highlight the changes to the VAT flat rate scheme and provide the opportunity for agents to talk with subject matter experts from HMRC. Agent Talking Points are weekly online digital meetings for tax agents and advisers, and over 1,900 agents attended the flat rate scheme session.</p><p> </p> answering member constituency Battersea answering member printed Jane Ellison question first answered 21/03/2017 11:56:57 answering member 3918 label Biography information for Jane Ellison
tabling member	4573 label Biography information for Dr Rosena Allin-Khan