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1436928

	registered interest
	date	01/03/2022
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Further Education: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, if he will make it his policy to give further education corporations the same VAT status as Multi Academy Trusts and 16 to 19 Free Schools.
	tabling member constituency	Leeds Central
	tabling member printed	Hilary Benn
	uin	132164
	answer	answer is ministerial correction date of answer 07/03/2022 answer text Under UK VAT rules, the supply of education is outside the scope of VAT, as a non-business activity, if provided without a charge. When a charge is applied, it is exempt from VAT if provided by certain eligible bodies, usually not-for-profit. This includes universities, sixth form colleges, further education colleges, and other educational providers that comply with regulations set by the UK Government.<p> </p>Local Authority maintained schools, as well as voluntary controlled, community, and foundation schools are all able to reclaim any VAT incurred on the costs of the provision of education through a refund scheme provided under section 33B of the VAT Act 1994. This ensures that the burden of VAT does not otherwise fall on local taxation.<p> </p>Academies and free schools are also covered by the VAT refund scheme; this is to ensure that institutions leaving Local Authority control are not at a financial disadvantage due to their change in status.<p> </p>Sixth form colleges and further education colleges are not included in the section 33B refund scheme. Like many other providers of public services, they are expected to cover their VAT costs from their funding allocations, which include these VAT costs. Sixth form colleges have the choice to restructure as academies, enabling the recovery of VAT under the refund scheme, but many choose not to.<p> </p>While the Government keeps all taxes under review, there are no current plans to change these provisions. answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 07/03/2022 16:21:41 answering member 4517 label Biography information for Lucy Frazer
	tabling member	413 label Biography information for Hilary Benn

1355570

	registered interest
	date	14/09/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	UK Trade with EU
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, if he will list the forms and documents that companies based in the EU exporting to the UK have to complete when sending their goods into the UK.
	tabling member constituency	Leeds Central
	tabling member printed	Hilary Benn
	uin	49030
	answer	answer is ministerial correction date of answer 20/09/2021 answer text <p>When importing goods into the UK, traders (or their representatives) will generally need to complete a customs declaration. Most customs declarations are made electronically.</p><p> </p><p>Depending upon the type of goods and whether the goods are entering free-circulation or another customs procedure, other information, documents and licences may be needed. Full details of these requirements are available in HMRC guidance.</p><p> </p><p>Until 31 December 2021 most importers of non-controlled goods from the EU can delay the submission of their customs declarations for up to 175 days after import if they wish. The importer needs to record details of the import in their commercial records and provide their Economic Operators Registration and Identification number to their haulier in case they need to demonstrate to UK port and border officials that they are importing goods using delayed declarations.</p><p> </p><p>The management of EU export procedures and documentation is the responsibility of the customs authorities of EU Member States. It is important that companies based in the EU (or their representatives) confirm the processes at their port of departure and any conditions or procedures that may apply.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 20/09/2021 16:08:44 answering member 4517 label Biography information for Lucy Frazer
	tabling member	413 label Biography information for Hilary Benn

1363000

	registered interest
	date	25/10/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Stamp Duty Land Tax
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether he plans to extend the stamp duty land tax holiday to people who have been unable to sell their flats as a result of unsafe cladding.
	tabling member constituency	Leeds Central
	tabling member printed	Hilary Benn
	uin	62605
	answer	answer is ministerial correction date of answer 02/11/2021 answer text <p>The temporary Stamp Duty Land Tax relief concluded on 30 September 2021. The Government does not currently have any plans to reintroduce the relief for properties with fire safety concerns.</p><p> </p><p>The temporary relief was designed to create immediate momentum in the property market, in turn supporting jobs which rely on custom from the property industry, such as retailers and tradespeople.</p><p> </p><p>The Government is investing over £5 billion in building safety, including an additional £3.5 billion announced in February by the Housing Secretary for the remediation of unsafe cladding for all leaseholders in high rise residential buildings.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 02/11/2021 12:55:18 answering member 4517 label Biography information for Lucy Frazer
	tabling member	413 label Biography information for Hilary Benn

1355571

	registered interest
	date	14/09/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	UK Trade with EU
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what checks goods coming into the UK from companies based in the EU are currently subject to.
	tabling member constituency	Leeds Central
	tabling member printed	Hilary Benn
	uin	49031
	answer	answer is ministerial correction date of answer 20/09/2021 answer text <p>The Government’s priority is to keep goods moving and avoid delays at the border. HMRC uses a risk based, intelligence-led response to compliance issues working alongside Border Force.</p><p> </p><p>As the Government has made consistently clear, it will not compromise on the security of the UK at the border, and keeping goods flowing over the border is of vital importance.</p><p> </p><p>HMRC, Border Force and other Government departments make targeted interventions. These are based on intelligence and threat assessment and will typically involve documentary checks and physical interventions, designed, wherever possible, to avoid delaying traffic flows across the border.</p><p> </p><p>HMRC will continue to work closely with industry to ensure interventions are carried out in a way that minimises delays and additional burdens for legitimate trade, while robustly ensuring compliance.</p><p> </p><p>The management of EU export procedures is the responsibility of the customs authorities of the Member States.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 20/09/2021 16:07:05 answering member 4517 label Biography information for Lucy Frazer
	tabling member	413 label Biography information for Hilary Benn

1357051

	registered interest
	date	20/09/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	UK Trade with EU
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, further to the Answer of 20 September 2021 to Question 49030 on UK Trade with EU, what proportion of importers of non-controlled goods from the EU have chosen to delay the submission of their customs declarations since 1 January 2021 up to the latest available date.
	tabling member constituency	Leeds Central
	tabling member printed	Hilary Benn
	uin	51594
	answer	answer is ministerial correction date of answer 23/09/2021 answer text <p>Ordinarily only traders or their agents who are authorised to use the simplified customs declaration process (SCDP), which allows them to make the declaration in their own records, can delay making a customs declaration to HMRC (and then only until the fourth working day of the following month). However, until 31 December 2021 most importers of non-controlled goods from the EU can choose to delay the submission of their customs declarations to HMRC for up to 175 days after import as part of the staged approach to customs controls (SCC).</p><p> </p><p>HMRC’s understanding to date is that overall use of delayed declarations (whether under SCDP or as part of SCC) in 2021 so far has been high.</p><p> </p><p>HMRC is receiving broadly the volume of declarations expected, and where declarations are being delayed, they are typically being submitted well within the 175-day window permitted by staged customs controls.</p><p> </p><p>HMRC continues to monitor declarations closely, as well as supporting traders to prepare for the ending of staged customs controls delayed declarations on 1 January.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 23/09/2021 16:15:23 answering member 4517 label Biography information for Lucy Frazer
	tabling member	413 label Biography information for Hilary Benn