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1685599
registered interest false more like this
date less than 2024-01-29more like thismore than 2024-01-29
answering body
Treasury remove filter
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Taxis: VAT more like this
house id 1 remove filter
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, whether his Department plans to start a consultation on the VAT treatment of private hire vehicles. more like this
tabling member constituency Cambridge remove filter
tabling member printed
Daniel Zeichner more like this
uin 11796 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2024-02-05more like thismore than 2024-02-05
answer text <p>The Government understands that, following the <em>Uber Britannia Ltd v Sefton MBC</em> High Court ruling, the private hire vehicle sector are seeking clarity on the VAT implications of this ruling.</p><p> </p><p>The Government remains committed to consulting on the impacts of this ruling, and will publish a consultation in due course.</p><p> </p> more like this
answering member constituency Mid Worcestershire more like this
answering member printed Nigel Huddleston more like this
question first answered
less than 2024-02-05T11:00:36.897Zmore like thismore than 2024-02-05T11:00:36.897Z
answering member
4407
label Biography information for Nigel Huddleston more like this
tabling member
4382
label Biography information for Daniel Zeichner more like this
1663035
registered interest false more like this
date less than 2023-10-13more like thismore than 2023-10-13
answering body
Treasury remove filter
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Taxis: VAT more like this
house id 1 remove filter
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, with reference to the judgment in the case of Uber Britannia Limited v Sefton Borough Council [2023] EWHC 1975 (KB), what assessment his Department has made of the potential impact of that judgment on the application of VAT on taxi fares. more like this
tabling member constituency Cambridge remove filter
tabling member printed
Daniel Zeichner more like this
uin 200889 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2023-10-23more like thismore than 2023-10-23
answer text <p><strong>The Uber Britannia Limited v Sefton Borough Council [2023] EWHC 1975 judgment does not apply to taxis, it only applies to Private Hire Vehicle Operator (PHVO) services.</strong></p><p><strong>The VAT rules remain unchanged for PHVO fares. Fares have always been subject to VAT when provided by a VAT registered business who is providing those services as principal. The Government is carefully considering the impact this will have on the sector and passengers. </strong></p> more like this
answering member constituency Louth and Horncastle more like this
answering member printed Victoria Atkins more like this
question first answered
less than 2023-10-23T13:59:11.633Zmore like thismore than 2023-10-23T13:59:11.633Z
answering member
4399
label Biography information for Victoria Atkins more like this
tabling member
4382
label Biography information for Daniel Zeichner more like this
1663036
registered interest false more like this
date less than 2023-10-13more like thismore than 2023-10-13
answering body
Treasury remove filter
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Taxis: VAT more like this
house id 1 remove filter
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, if he will make an assessment of the potential merits of applying a 0% VAT rate for licensed minicab operator journeys. more like this
tabling member constituency Cambridge remove filter
tabling member printed
Daniel Zeichner more like this
uin 200890 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2023-10-23more like thismore than 2023-10-23
answer text <p>VAT has been designed as a broad-based tax on consumption, and the twenty per cent standard rate applies to many goods and services. VAT at the standard rate has always applied to the provision of licensed minicab services when supplied by VAT registered businesses.</p><p> </p><p>While there are exceptions to the standard rate, these have always been strictly limited by both legal and fiscal considerations.</p> more like this
answering member constituency Louth and Horncastle more like this
answering member printed Victoria Atkins more like this
question first answered
less than 2023-10-23T13:05:28.657Zmore like thismore than 2023-10-23T13:05:28.657Z
answering member
4399
label Biography information for Victoria Atkins more like this
tabling member
4382
label Biography information for Daniel Zeichner more like this
1663037
registered interest false more like this
date less than 2023-10-13more like thismore than 2023-10-13
answering body
Treasury remove filter
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Taxis: VAT more like this
house id 1 remove filter
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, whether his Department has made an assessment of the potential impact of the application of VAT to taxis and licensed minicabs journeys on minicab businesses operating in remote areas. more like this
tabling member constituency Cambridge remove filter
tabling member printed
Daniel Zeichner more like this
uin 200891 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2023-10-23more like thismore than 2023-10-23
answer text The VAT rules for mini cab services and taxis remain unchanged. Fares have always been subject to VAT when provided by a VAT registered business who is providing those services as principal. The Government is carefully considering the potential impact the Uber Britannia Limited v Sefton Borough Council (2023) EWHC 1975 case will have on the sector as a whole, including customers that live in remote areas. more like this
answering member constituency Louth and Horncastle more like this
answering member printed Victoria Atkins more like this
question first answered
less than 2023-10-23T14:24:39.1Zmore like thismore than 2023-10-23T14:24:39.1Z
answering member
4399
label Biography information for Victoria Atkins more like this
tabling member
4382
label Biography information for Daniel Zeichner more like this
1663038
registered interest false more like this
date less than 2023-10-13more like thismore than 2023-10-13
answering body
Treasury remove filter
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Taxis: VAT more like this
house id 1 remove filter
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, what assessment his Department has made of the potential impact of the application of VAT to taxis and licensed minicab journeys on vulnerable people who need to use taxis and private-hire vehicles. more like this
tabling member constituency Cambridge remove filter
tabling member printed
Daniel Zeichner more like this
uin 200892 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2023-10-23more like thismore than 2023-10-23
answer text The VAT rules for mini cab services and taxis remain unchanged. Fares have always been subject to VAT when provided by a VAT registered business who is providing those services as principal. The Government is carefully considering the potential impact the Uber Britannia Limited v Sefton Borough Council (2023) EWHC 1975 case will have on the sector as a whole, including passengers. more like this
answering member constituency Louth and Horncastle more like this
answering member printed Victoria Atkins more like this
question first answered
less than 2023-10-23T14:20:14.957Zmore like thismore than 2023-10-23T14:20:14.957Z
answering member
4399
label Biography information for Victoria Atkins more like this
tabling member
4382
label Biography information for Daniel Zeichner more like this
1663039
registered interest false more like this
date less than 2023-10-13more like thismore than 2023-10-13
answering body
Treasury remove filter
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Taxis: VAT more like this
house id 1 remove filter
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, what assessment he has made of the implications for his policies on VAT of the High Court judgment of 28 July 2023 in Uber Britannia Limited v Sefton Metropolitan Borough Council; and if he will make a statement. more like this
tabling member constituency Cambridge remove filter
tabling member printed
Daniel Zeichner more like this
uin 200893 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2023-10-23more like thismore than 2023-10-23
answer text <p><strong>This High Court ruling is not a tax case and does not have a direct bearing on any business’s tax position. The VAT rules, which apply to all businesses, have not changed. The Government is carefully considering the implications of the ruling for the sector and passengers. </strong></p> more like this
answering member constituency Louth and Horncastle more like this
answering member printed Victoria Atkins more like this
question first answered
less than 2023-10-23T14:07:50.603Zmore like thismore than 2023-10-23T14:07:50.603Z
answering member
4399
label Biography information for Victoria Atkins more like this
tabling member
4382
label Biography information for Daniel Zeichner more like this
1487982
registered interest false more like this
date less than 2022-07-11more like thismore than 2022-07-11
answering body
Treasury remove filter
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Individual Savings Accounts more like this
house id 1 remove filter
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits of raising the £450,000 property value limit for the Lifetime ISA in line with house prices. more like this
tabling member constituency Cambridge remove filter
tabling member printed
Daniel Zeichner more like this
uin 33795 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2022-07-18more like thismore than 2022-07-18
answer text <p>The Lifetime ISA is intended to support younger people saving for their first home or for later life by offering a generous government bonus of 25% on up to £4,000 of savings each year. These funds, including the government bonus, can be used to purchase a first home up to the value of £450,000.</p><p> </p><p>The Government considers that the £450,000 price cap is suitable to support the majority of first-time buyers across the UK, who typically purchase less expensive properties than other buyers, while ensuring sustainable public finances.</p><p> </p><p>The most recent Office for Budget Responsibility forecast stated that bonus payments will have an exchequer cost of £3.7 billion between 2021 and 2027. The price cap ensures that this significant investment of public money is more precisely targeted towards households that may find it more difficult to get onto the property ladder.</p><p> </p><p>First-time buyers who can purchase a home valued over £450,000 are likely to have an income significantly above that of the average household in the UK and are therefore more likely to be able to purchase a first home without the support of this scheme.</p><p> </p><p>The Government continues to keep all aspects of savings policy under review.</p>
answering member constituency North East Bedfordshire more like this
answering member printed Richard Fuller more like this
question first answered
less than 2022-07-18T13:33:13.053Zmore like thismore than 2022-07-18T13:33:13.053Z
answering member
3912
label Biography information for Richard Fuller more like this
tabling member
4382
label Biography information for Daniel Zeichner more like this
1469695
registered interest false more like this
date less than 2022-06-13more like thismore than 2022-06-13
answering body
Treasury remove filter
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Capital Gains Tax: Self-assessment more like this
house id 1 remove filter
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, for how long HMRC's website has been unavailable for people reporting and paying Capital Gains Tax as of 13 June 2022; how many paper forms have been dispatched to customers during that period; and on what date he expect that web service to be back online. more like this
tabling member constituency Cambridge remove filter
tabling member printed
Daniel Zeichner more like this
uin 16974 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2022-06-21more like thismore than 2022-06-21
answer text <p>HMRC’s Capital Gains Tax Digital Service includes the following:</p><p> </p><ul><li>CGT report and pay Capital Gains on UK Property</li><li>No resident CGT short form</li><li>Print and post CG34</li><li>Gform – Apply for a repayment of the non-UK Resident Stamp Duty Land Tax surcharge</li><li>Gform – for the associated register a non-resident company for Corporation Tax</li></ul><p>There are no outages detected in any of these services.</p><p> </p><p>We can confirm there were 92 paper Capital Gains Tax UK Property Disposal returns issued on 13<sup>th</sup> June 2022. As there was no outage their issue was for unrelated reasons.</p> more like this
answering member constituency South East Cambridgeshire more like this
answering member printed Lucy Frazer more like this
question first answered
less than 2022-06-21T16:42:21.52Zmore like thismore than 2022-06-21T16:42:21.52Z
answering member
4517
label Biography information for Lucy Frazer more like this
tabling member
4382
label Biography information for Daniel Zeichner more like this
1423155
registered interest false more like this
date less than 2022-02-18more like thismore than 2022-02-18
answering body
Treasury remove filter
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Free School Meals: Finance more like this
house id 1 remove filter
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, what discussions his Department has had with the Secretary of State for Environment, Food and Rural Affairs and Secretary of State for Education on increasing the allowance of Universal Free School Meals from April 2022 in response to the impact of increasing rates of inflation on the cost of food. more like this
tabling member constituency Cambridge remove filter
tabling member printed
Daniel Zeichner more like this
uin 125198 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2022-02-24more like thismore than 2022-02-24
answer text <p>The Department for Education spend around £600million per year ensuring around 1.3 million infants enjoy a free, healthy and nutritious meal at lunchtime following the introduction of the Universal Infant Free School Meal policy in 2014.</p><p> </p><p>The per meal rate of £2.34 per child per meal was increased in 2020-21. The funding rate for the 2022-23 will be published with the funding allocations in June.</p> more like this
answering member constituency Middlesbrough South and East Cleveland more like this
answering member printed Mr Simon Clarke more like this
question first answered
less than 2022-02-24T14:41:13.013Zmore like thismore than 2022-02-24T14:41:13.013Z
answering member
4655
label Biography information for Sir Simon Clarke more like this
tabling member
4382
label Biography information for Daniel Zeichner more like this
1363266
registered interest false more like this
date less than 2021-10-25more like thismore than 2021-10-25
answering body
Treasury remove filter
answering dept id 14 more like this
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Remote Working: Tax Allowances more like this
house id 1 remove filter
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, with reference to coronavirus home-working tax relief, for what reason volunteers for charitable organisations that are office holders are treated differently from those volunteers who are not. more like this
tabling member constituency Cambridge remove filter
tabling member printed
Daniel Zeichner more like this
uin 62748 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2021-11-02more like thismore than 2021-11-02
answer text <p>Neither volunteers nor voluntary office holders pay tax on out-of-pocket expenses reimbursed by the organisation, providing the amount reimbursed is no more than the additional expenditure incurred. This includes expenses for additional household costs if they have had to work at home, including if they have had to work at home because of Coronavirus. Tax will be due on any allowances received which exceed expenditure.</p><p> </p><p>Neither voluntary office holders nor volunteers can claim tax relief from HMRC for additional costs related to their volunteering as they have no earnings against which the relief could be set.</p><p> </p><p>Following a legislative change in April 2020, voluntary office holders are classed as employees to ensure that no liability to Income Tax arises in respect of a payment to a person who holds a voluntary office, if the payment is in respect of reasonable expenses incurred when carrying out the duties of that office. This change ensured the tax treatment of their private expenses, such as travel between home and the place the work is done, is comparable to those of volunteers.</p><p> </p><p>Employers can reimburse employees, including voluntary office holders, for homeworking expenses under Section 316A of ITEPA03 which allows exempt payments to be made in a wider set of circumstances, including where there is a voluntary homeworking scheme. However, where volunteers must work at home because of Coronavirus, it is advisable for the volunteer organisation to determine the appropriate rates of reimbursement, ensuring such payments do not give rise to a profit.</p>
answering member constituency South East Cambridgeshire more like this
answering member printed Lucy Frazer more like this
question first answered
less than 2021-11-02T12:52:15.48Zmore like thismore than 2021-11-02T12:52:15.48Z
answering member
4517
label Biography information for Lucy Frazer more like this
tabling member
4382
label Biography information for Daniel Zeichner more like this