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answering body	Treasury
ddp modified	2019-10-29T17:44:05.441Z
registered interest	false
date tabled	2019-10-16

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registered interest

date

exactly:

or between:
and

answering body

answering dept id

answering dept short name

answering dept sort name

hansard heading

house id

legislature


pref label

question text

tabling member printed

uin

answer

is ministerial correction

date of answer

exactly:

or between:
and

answer text

answering member printed

question first answered

answering member


label

tabling member


label

1149932

registered interest

date

16/10/2019

answering body

Treasury

answering dept id

answering dept short name

Treasury

answering dept sort name

Treasury

hansard heading

Agriculture: VAT

house id

legislature

25277

pref label	House of Lords

question text

To ask Her Majesty's Government what assessment they have made of the ruling by the Court of Justice of the European Union in Shields and Sons Partnerships v HMRC [2017] C262-16 that found that HMRC cannot exclude farming businesses from the Agriculture Flat Rate Scheme; and what estimate they have made of the number of farms in Northern Ireland which (1) were, and (2) are still, excluded.

tabling member printed

Lord Empey

uin

HL144

answer

is ministerial correction

date of answer

29/10/2019

answer text

HMRC have accepted the Court of Justice of the European Union ruling and subsequent Upper Tribunal decision in the Shields & Sons Partnership case and are exploring options to ensure the rules regarding eligibility for the Agricultural Flat Rate scheme are clear, precise and objective for businesses and not open to abuse. From 2008 to 2018 there have been a total of 70 known exclusions (refusal of entry into the scheme or subsequent removal from the scheme) of businesses in Northern Ireland from the Agricultural Flat Rate Scheme. HMRC are unable to provide an estimate of businesses that are still excluded as some of these businesses may have since registered for VAT. These figures are based on management information and have not been assured to the standard of Official Statistics.Figures are not available for the period covering 1993-2007.

answering member printed

The Earl of Courtown

question first answered

29/10/2019 17:12:14

answering member

3359

label	Biography information for The Earl of Courtown

tabling member

4216

label	Biography information for Lord Empey