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166516
star this property registered interest false more like this
star this property date remove maximum value filtermore like thismore than 2014-11-27
star this property answering body
HM Treasury more like this
star this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
star this property answering dept sort name Treasury more like this
star this property hansard heading VAT remove filter
star this property house id 1 more like this
star this property legislature
25259
star this property pref label House of Commons more like this
star this property question text To ask Mr Chancellor of the Exchequer, what assistance and advice his Department is providing to small digital supply businesses potentially adversely affected by recent changes in the designation of place of supply in VAT regulations. more like this
star this property tabling member constituency Oxford East more like this
star this property tabling member printed
Mr Andrew Smith more like this
star this property uin 216308 more like this
star this property answer
answer
unstar this property is ministerial correction false more like this
unstar this property date of answer less than 2014-12-04more like thismore than 2014-12-04
star this property answer text <p>A Tax Information and Impact Note was published on 10 December 2013 which included an assessment of the impact on small and micro businesses. It is available at <a href="https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/264647/Overview_of_legislation_in_draft.pdf" target="_blank">https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/264647/Overview_of_legislation_in_draft.pdf</a></p><p> </p><p> </p><p> </p><p>HMRC has provided a significant amount of information about the VAT rule changes on the GOV.UK website, including highlighting to businesses the simplification options available to them to help them comply with the changes. HMRC has also organised a Twitter Clinic and published answers to the main questions as well as a list of ‘Top Tips’ for businesses. HMRC has also created a special e-mail address (<a href="mailto:vat2015.contact@hmrc.gsi.gov.uk" target="_blank">vat2015.contact@hmrc.gsi.gov.uk</a>) where businesses can send HMRC any specific enquiries they may have.</p><p> </p>
star this property answering member constituency South West Hertfordshire more like this
star this property answering member printed Mr David Gauke more like this
star this property grouped question UIN 216309 more like this
star this property question first answered
less than 2014-12-04T17:29:02.183Zmore like thismore than 2014-12-04T17:29:02.183Z
star this property answering member
1529
star this property label Biography information for Mr David Gauke more like this
star this property tabling member
95
unstar this property label Biography information for Mr Andrew Smith more like this
166526
star this property registered interest false more like this
star this property date remove maximum value filtermore like thismore than 2014-11-27
star this property answering body
HM Treasury more like this
star this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
star this property answering dept sort name Treasury more like this
star this property hansard heading VAT remove filter
star this property house id 1 more like this
star this property legislature
25259
star this property pref label House of Commons more like this
star this property question text To ask Mr Chancellor of the Exchequer, what assessment he has made of the effect on small digital supply businesses of recent changes in designation of place of supply in VAT regulations. more like this
star this property tabling member constituency Oxford East more like this
star this property tabling member printed
Mr Andrew Smith more like this
star this property uin 216309 more like this
star this property answer
answer
unstar this property is ministerial correction false more like this
unstar this property date of answer less than 2014-12-04more like thismore than 2014-12-04
star this property answer text <p>A Tax Information and Impact Note was published on 10 December 2013 which included an assessment of the impact on small and micro businesses. It is available at <a href="https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/264647/Overview_of_legislation_in_draft.pdf" target="_blank">https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/264647/Overview_of_legislation_in_draft.pdf</a></p><p> </p><p> </p><p> </p><p>HMRC has provided a significant amount of information about the VAT rule changes on the GOV.UK website, including highlighting to businesses the simplification options available to them to help them comply with the changes. HMRC has also organised a Twitter Clinic and published answers to the main questions as well as a list of ‘Top Tips’ for businesses. HMRC has also created a special e-mail address (<a href="mailto:vat2015.contact@hmrc.gsi.gov.uk" target="_blank">vat2015.contact@hmrc.gsi.gov.uk</a>) where businesses can send HMRC any specific enquiries they may have.</p><p> </p>
star this property answering member constituency South West Hertfordshire more like this
star this property answering member printed Mr David Gauke more like this
star this property grouped question UIN 216308 more like this
star this property question first answered
less than 2014-12-04T17:29:02.1Zmore like thismore than 2014-12-04T17:29:02.1Z
star this property answering member
1529
star this property label Biography information for Mr David Gauke more like this
star this property tabling member
95
unstar this property label Biography information for Mr Andrew Smith more like this
79775
star this property registered interest false more like this
star this property date less than 2014-07-30more like thismore than 2014-07-30
star this property answering body
HM Treasury more like this
star this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
star this property answering dept sort name CaTreasury more like this
star this property hansard heading VAT remove filter
star this property house id 2 more like this
star this property legislature
25277
star this property pref label House of Lords more like this
star this property question text To ask Her Majesty’s Government what are the current regulations with regard to the levying of value added tax on repairs and maintenance of old and listed buildings; and whether there are any plans to review or change such regulations. more like this
star this property tabling member printed
The Earl of Clancarty more like this
star this property uin HL1664 more like this
star this property answer
answer
unstar this property is ministerial correction false more like this
unstar this property date of answer less than 2014-08-11more like thismore than 2014-08-11
star this property answer text <p>Section 1 of the Value Added Tax Act 1994 determines that value added tax should be charged on a supply of goods or services. Section 2 of the same Act sets the standard rate at 20%. Repairs and maintenance of all buildings fall into this standard rate.</p><p>The Chancellor keeps all taxes under review.</p> more like this
star this property answering member printed Lord Deighton more like this
star this property question first answered
less than 2014-08-11T11:57:21.1829254Zmore like thismore than 2014-08-11T11:57:21.1829254Z
star this property answering member
4262
star this property label Biography information for Lord Deighton more like this
star this property tabling member
3391
unstar this property label Biography information for The Earl of Clancarty more like this
78886
star this property registered interest false more like this
star this property date less than 2014-07-18more like thismore than 2014-07-18
star this property answering body
HM Treasury more like this
star this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
star this property answering dept sort name CaTreasury more like this
star this property hansard heading VAT remove filter
star this property house id 1 more like this
star this property legislature
25259
star this property pref label House of Commons more like this
star this property question text To ask Mr Chancellor of the Exchequer, if he will bring forward legislative proposals to remove VAT from death notices. more like this
star this property tabling member constituency Bracknell more like this
star this property tabling member printed
Dr Phillip Lee more like this
star this property uin 206631 more like this
star this property answer
answer
unstar this property is ministerial correction false more like this
unstar this property date of answer less than 2014-08-18more like thismore than 2014-08-18
star this property answer text <p>This is not possible under current EU VAT law.</p><p> </p><p> </p><p>Although EU law allows a VAT exemption for certain costs charged by an undertaker or crematorium, this does not extend to such things as death notices, newspaper announcements, announcement cards, flowers or wreaths, all of which are standard rated.</p> more like this
star this property answering member constituency South West Hertfordshire more like this
star this property answering member printed Mr David Gauke more like this
star this property question first answered
less than 2014-08-18T09:34:35.1115044Zmore like thismore than 2014-08-18T09:34:35.1115044Z
star this property answering member
1529
star this property label Biography information for Mr David Gauke more like this
star this property tabling member
3921
unstar this property label Biography information for Dr Phillip Lee more like this
78659
star this property registered interest false more like this
star this property date less than 2014-07-17more like thismore than 2014-07-17
star this property answering body
HM Treasury more like this
star this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
star this property answering dept sort name CaTreasury more like this
star this property hansard heading VAT remove filter
star this property house id 1 more like this
star this property legislature
25259
star this property pref label House of Commons more like this
star this property question text To ask Mr Chancellor of the Exchequer, if he will bring forward legislative proposals to reduce VAT on flood defence works carried out by individual householders to help protect their own homes against flooding. more like this
star this property tabling member constituency South West Devon more like this
star this property tabling member printed
Mr Gary Streeter more like this
star this property uin 206455 more like this
star this property answer
answer
unstar this property is ministerial correction false more like this
unstar this property date of answer less than 2014-07-22more like thismore than 2014-07-22
star this property answer text <p>There are no plans for legislative proposals to reduce VAT on flood defence works.</p><p> </p><p>The Government has responded to the recent floods in a decisive way by offering a package of initiatives, including a “renew and repair” grant of £5,000 to provide financial support for households and businesses.</p><p> </p><p>Details of the new funding schemes for homeowners and businesses in flood hit areas were announced on 20 February by the Prime Minister.</p><p> </p><p>Further information on this is available on the UK Government web-site at</p><p><a href="http://www.gov.uk/government/news/pm-announces-details-of-flood-support-packages" target="_blank">www.gov.uk/government/news/pm-announces-details-of-flood-support-packages</a>.</p><p> </p><p> </p><p> </p> more like this
star this property answering member constituency South West Hertfordshire more like this
star this property answering member printed Mr David Gauke more like this
star this property question first answered
less than 2014-07-22T13:13:04.0549849Zmore like thismore than 2014-07-22T13:13:04.0549849Z
star this property answering member
1529
star this property label Biography information for Mr David Gauke more like this
star this property tabling member
234
unstar this property label Biography information for Sir Gary Streeter more like this
78661
star this property registered interest false more like this
star this property date less than 2014-07-17more like thismore than 2014-07-17
star this property answering body
HM Treasury more like this
star this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
star this property answering dept sort name CaTreasury more like this
star this property hansard heading VAT remove filter
star this property house id 1 more like this
star this property legislature
25259
star this property pref label House of Commons more like this
star this property question text To ask Mr Chancellor of the Exchequer, what estimate his Department has made of the money annually raised through VAT on the restoration of heritage buildings. more like this
star this property tabling member constituency Hendon more like this
star this property tabling member printed
Dr Matthew Offord more like this
star this property uin 206441 more like this
star this property answer
answer
unstar this property is ministerial correction false more like this
unstar this property date of answer less than 2014-08-18more like thismore than 2014-08-18
star this property answer text <p>No estimate has been made.</p> more like this
star this property answering member constituency South West Hertfordshire more like this
star this property answering member printed Mr David Gauke more like this
star this property question first answered
less than 2014-08-18T09:35:23.1739767Zmore like thismore than 2014-08-18T09:35:23.1739767Z
star this property answering member
1529
star this property label Biography information for Mr David Gauke more like this
star this property tabling member
4006
unstar this property label Biography information for Dr Matthew Offord more like this
78369
star this property registered interest false more like this
star this property date less than 2014-07-16more like thismore than 2014-07-16
star this property answering body
HM Treasury more like this
star this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
star this property answering dept sort name CaTreasury more like this
star this property hansard heading VAT remove filter
star this property house id 1 more like this
star this property legislature
25259
star this property pref label House of Commons more like this
star this property question text To ask Mr Chancellor of the Exchequer, what assessment he has made of whether there have been any benefits to the internal work of HM Revenue and Customs of the release of data about VAT registration to private credit ratings agencies. more like this
star this property tabling member constituency Llanelli more like this
star this property tabling member printed
Nia Griffith more like this
star this property uin 206160 more like this
star this property answer
answer
unstar this property is ministerial correction false more like this
unstar this property date of answer less than 2014-07-21more like thismore than 2014-07-21
star this property answer text <p>HM Revenue and Customs (HMRC) published the research ‘Report on use of non-financial credit VAT registration data in trade credit scoring’ on 25 June 2014. This can be found at <a href="https://www.gov.uk/government/consultations/sharing-and-publishing-data-for-public-benefit" target="_blank">https://www.gov.uk/government/consultations/sharing-and-publishing-data-for-public-benefit</a>. The report demonstrated that a controlled release of non-financial VAT registration data would have significant benefits for business in securing additional trade credit. Provisions to enable this are now in the Small Business, Enterprise and Employment Bill currently before Parliament.</p><p> </p><p>The research report also identified that there may be benefits for HMRC in such data sharing although, without further work, it was not possible to quantify these. HMRC will consider how to follow up this work.</p><p> </p><p> </p><p> </p> more like this
star this property answering member constituency South West Hertfordshire more like this
star this property answering member printed Mr David Gauke more like this
star this property question first answered
less than 2014-07-21T15:33:18.1003236Zmore like thismore than 2014-07-21T15:33:18.1003236Z
star this property answering member
1529
star this property label Biography information for Mr David Gauke more like this
star this property tabling member
1541
unstar this property label Biography information for Nia Griffith more like this
62838
star this property registered interest false more like this
star this property date less than 2014-06-19more like thismore than 2014-06-19
star this property answering body
HM Treasury more like this
star this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
star this property answering dept sort name CaTreasury more like this
star this property hansard heading VAT remove filter
star this property house id 1 more like this
star this property legislature
25259
star this property pref label House of Commons more like this
star this property question text To ask Mr Chancellor of the Exchequer, if he will publish details of the Government's proposed legislation to provide for a controlled release of non-financial VAT registration data for specific purposes. more like this
star this property tabling member constituency Christchurch more like this
star this property tabling member printed
Mr Christopher Chope more like this
star this property uin 201571 more like this
star this property answer
answer
unstar this property is ministerial correction false more like this
unstar this property date of answer less than 2014-06-25more like thismore than 2014-06-25
star this property answer text <p><strong>The Small Business, Enterprise and Employment Bill, introduced today on 25 June includes a clause making provision that allows HM Revenue &amp; Customs (HMRC) to release non-financial VAT registration data to qualifying organisations for the purposes of assessing credit worthiness, risk of fraud or compliance with financial regulations.</strong></p><p> </p><p> </p><p><strong>Research indicates that this has the potential to release up to £1.8 billion worth of additional trade credit. Taking into account the differing circumstances of individual businesses, we estimate an actual take-up of between £0.7 and £1.4 billion.</strong></p> more like this
star this property answering member constituency South West Hertfordshire more like this
star this property answering member printed Mr David Gauke more like this
star this property question first answered
less than 2014-06-25T14:34:18.9130307Zmore like thismore than 2014-06-25T14:34:18.9130307Z
star this property answering member
1529
star this property label Biography information for Mr David Gauke more like this
star this property previous answer version
4984
star this property answering member constituency South West Hertfordshire more like this
star this property answering member printed Mr David Gauke more like this
star this property answering member
1529
star this property label Biography information for Mr David Gauke more like this
star this property tabling member
242
unstar this property label Biography information for Sir Christopher Chope more like this
61087
star this property registered interest false more like this
star this property date less than 2014-06-10more like thismore than 2014-06-10
star this property answering body
HM Treasury more like this
star this property answering dept id 14 more like this
star this property answering dept short name Treasury more like this
star this property answering dept sort name CaTreasury more like this
star this property hansard heading VAT remove filter
star this property house id 1 more like this
star this property legislature
25259
star this property pref label House of Commons more like this
star this property question text To ask Mr Chancellor of the Exchequer, how much VAT was received in respect of domestic building works for the remediation of unsafe levels of radon gas in each of the last five years. more like this
star this property tabling member constituency Copeland more like this
star this property tabling member printed
Mr Jamie Reed more like this
star this property uin 200005 more like this
star this property answer
answer
unstar this property is ministerial correction false more like this
unstar this property date of answer less than 2014-06-16more like thismore than 2014-06-16
star this property answer text <p>This information is not available</p> more like this
star this property answering member constituency South West Hertfordshire more like this
star this property answering member printed Mr David Gauke more like this
star this property question first answered
less than 2014-06-16T14:52:17.3774745Zmore like thismore than 2014-06-16T14:52:17.3774745Z
star this property answering member
1529
star this property label Biography information for Mr David Gauke more like this
star this property tabling member
1503
unstar this property label Biography information for Mr Jamie Reed more like this