Show Search Form

Search Results

registered interest	true false
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 constituency
tabling member printed
uin
answer	is ministerial correction true false date of answer exactly: or between: and answer text answering member constituency answering member printed grouped question UIN question first answered answering member label
tabling member	label

Search

168172

	registered interest
	date	05/12/2014
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Electronic Commerce: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, if he will give consideration to extending the current VAT threshold to digital sales across the EU.
	tabling member constituency	Cambridge
	tabling member printed	Dr Julian Huppert
	uin	217570
	answer	answer is ministerial correction date of answer 10/12/2014 answer text <p>Businesses that supply digital services to consumers in other Member States are covered by the new VAT rules. However, there are a number of supporting measures to mitigate the impact on small businesses.</p><p> </p><p> </p><p> </p><p>HMRC will allow businesses below the VAT registration threshold to register for VAT in respect of their cross border sales only. This means these businesses can use the on-line Mini One Stop Shop, which removes the burden of registering for VAT in other Member States, whilst also retaining the benefit of the national VAT threshold for their domestic sales. Small businesses that sell through a digital platform will not have to register for VAT because the operator of the marketplace has the responsibility to account for the VAT.</p><p> </p><p> </p><p> </p><p>HMRC has also provided extensive guidance to support businesses, including organising a Twitter Clinic and publishing answers to the main questions and is engaging with Enterprise Nation about the concerns of micro businesses.</p><p> </p><p> </p><p> </p><p> </p><p> </p><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> </p><p> </p><p> </p><p>Introducing a cross-border threshold for digital sales is not permitted under European Law. This would require a change in EU law agreed by all Member States.</p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke grouped question UIN 217567 217568 question first answered 10/12/2014 13:16:59 answering member 1529 label Biography information for Mr David Gauke
	tabling member	3931 label Biography information for Dr Julian Huppert

168170

	registered interest
	date	05/12/2014
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Electronic Commerce: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, what assessment he has made of the potential effect on small businesses of proposed changes to EU VAT rules for digital sales.
	tabling member constituency	Cambridge
	tabling member printed	Dr Julian Huppert
	uin	217568
	answer	answer is ministerial correction date of answer 10/12/2014 answer text <p>Businesses that supply digital services to consumers in other Member States are covered by the new VAT rules. However, there are a number of supporting measures to mitigate the impact on small businesses.</p><p> </p><p> </p><p> </p><p>HMRC will allow businesses below the VAT registration threshold to register for VAT in respect of their cross border sales only. This means these businesses can use the on-line Mini One Stop Shop, which removes the burden of registering for VAT in other Member States, whilst also retaining the benefit of the national VAT threshold for their domestic sales. Small businesses that sell through a digital platform will not have to register for VAT because the operator of the marketplace has the responsibility to account for the VAT.</p><p> </p><p> </p><p> </p><p>HMRC has also provided extensive guidance to support businesses, including organising a Twitter Clinic and publishing answers to the main questions and is engaging with Enterprise Nation about the concerns of micro businesses.</p><p> </p><p> </p><p> </p><p> </p><p> </p><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> </p><p> </p><p> </p><p>Introducing a cross-border threshold for digital sales is not permitted under European Law. This would require a change in EU law agreed by all Member States.</p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke grouped question UIN 217567 217570 question first answered 10/12/2014 13:16:59 answering member 1529 label Biography information for Mr David Gauke
	tabling member	3931 label Biography information for Dr Julian Huppert

168171

	registered interest
	date	05/12/2014
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Electronic Commerce: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, if he will take steps to ensure that small businesses are not adversely affected by the implementation of new EU VAT rules for digital sales.
	tabling member constituency	Cambridge
	tabling member printed	Dr Julian Huppert
	uin	217567
	answer	answer is ministerial correction date of answer 10/12/2014 answer text <p>Businesses that supply digital services to consumers in other Member States are covered by the new VAT rules. However, there are a number of supporting measures to mitigate the impact on small businesses.</p><p> </p><p> </p><p> </p><p>HMRC will allow businesses below the VAT registration threshold to register for VAT in respect of their cross border sales only. This means these businesses can use the on-line Mini One Stop Shop, which removes the burden of registering for VAT in other Member States, whilst also retaining the benefit of the national VAT threshold for their domestic sales. Small businesses that sell through a digital platform will not have to register for VAT because the operator of the marketplace has the responsibility to account for the VAT.</p><p> </p><p> </p><p> </p><p>HMRC has also provided extensive guidance to support businesses, including organising a Twitter Clinic and publishing answers to the main questions and is engaging with Enterprise Nation about the concerns of micro businesses.</p><p> </p><p> </p><p> </p><p> </p><p> </p><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> </p><p> </p><p> </p><p>Introducing a cross-border threshold for digital sales is not permitted under European Law. This would require a change in EU law agreed by all Member States.</p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke grouped question UIN 217568 217570 question first answered 10/12/2014 13:16:59 answering member 1529 label Biography information for Mr David Gauke
	tabling member	3931 label Biography information for Dr Julian Huppert

167700

	registered interest
	date	03/12/2014
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Hospices: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, pursuant to the Autumn Statement 2014, how much VAT will be refunded to hospices in Northern Ireland; what the timescale for repayment is; and if he will make a statement.
	tabling member constituency	North Down
	tabling member printed	Lady Hermon
	uin	217033
	answer	answer is ministerial correction date of answer 08/12/2014 answer text <p>Following the Chancellor’s announcement in the Autumn Statement that this government will refund the VAT that hospice charities incur, the government will now engage with the hospice sector, including those in Northern Ireland, in taking this policy forward to implementation.</p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 08/12/2014 16:51:19 answering member 1529 label Biography information for Mr David Gauke
	tabling member	1437 label Biography information for Lady Hermon

167976

	registered interest
	date	04/12/2014
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	National Insurance: Young People
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, if he will ensure that HM Revenue and Customs includes information on joining the Anthony Nolan bone marrow donor register in every letter sent to young people to inform them of their national insurance number.
	tabling member constituency	East Londonderry
	tabling member printed	Mr Gregory Campbell
	uin	217168
	answer	answer is ministerial correction date of answer 09/12/2014 answer text <p>I refer the hon. member to the answer I gave to the hon. member for Blaydon (Mr David Anderson) on 8 October 2014. This can be accessed via:</p><p>http://www.parliament.uk/business/publications/written-questions-answers-statements/written-questions-answers/?page=1&amp;max=20&amp;questiontype=AllQuestions&amp;house=commons%2clords&amp;uin=208684</p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 09/12/2014 17:51:43 answering member 1529 label Biography information for Mr David Gauke
	tabling member	1409 label Biography information for Mr Gregory Campbell

168140

	registered interest
	date	05/12/2014
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Electronic Commerce: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, what assessment he has made of the potential effects of planned changes in EU VAT on digital sales on the level of exporting to other EU member states by small businesses.
	tabling member constituency	Cambridge
	tabling member printed	Dr Julian Huppert
	uin	217569
	answer	answer is ministerial correction date of answer 10/12/2014 answer text <p>I refer the honourable member to my reply to his question number 217568 - PQN/14-15/2014/06232</p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 10/12/2014 13:21:56 answering member 1529 label Biography information for Mr David Gauke
	tabling member	3931 label Biography information for Dr Julian Huppert

168774

	registered interest
	date	03/12/2014
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Tax Avoidance
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, what steps he has taken to reduce tax avoidance in the UK.
	tabling member constituency	Cardiff Central
	tabling member printed	Jenny Willott
	uin	906530
	answer	answer is ministerial correction date of answer 09/12/2014 answer text <p>I refer you to my earlier answer to the question asked by the Member for Stevenage (Stephen McPartland).</p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 09/12/2014 17:47:06 answering member 1529 label Biography information for Mr David Gauke
	tabling member	1497 label Biography information for Jenny Willott

168775

	registered interest
	date	03/12/2014
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Income Tax
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, what recent estimate he has made of how much the reduction in the additional rate of income tax to 45 per cent is worth for a person earning £1 million a year.
	tabling member constituency	Kingston upon Hull North
	tabling member printed	Diana Johnson
	uin	906527
	answer	answer is ministerial correction date of answer 09/12/2014 answer text <p>I refer you to my earlier answer to the question asked by the member for Inverclyde (Mr Iain McKenzie).</p><p><a href="http://www.publications.parliament.uk/pa/cm201415/cmhansrd/cm141209/debtext/141209-0001.htm#14120936000006" target="_blank">http://www.publications.parliament.uk/pa/cm201415/cmhansrd/cm141209/debtext/141209-0001.htm#14120936000006</a></p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 09/12/2014 17:45:30 answering member 1529 label Biography information for Mr David Gauke
	tabling member	1533 label Biography information for Dame Diana Johnson

167697

	registered interest
	date	03/12/2014
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Electronic Publishing: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, what estimate he has made of the total revenue from taxation levied on e-books, digital magazines and digital newspapers in each of the last three years; and what estimate he has made of the further revenue that will accrue from the forthcoming changes to VAT place of supply rules on those products from 1 January 2015.
	tabling member constituency	Dwyfor Meirionnydd
	tabling member printed	Mr Elfyn Llwyd
	uin	217126
	answer	answer is ministerial correction date of answer 08/12/2014 answer text <p>No reliable estimate has been possible for the total revenue from VAT levied on e-books in each of the last three years. HMRC estimates that additional revenues as a result of the change to the VAT place of supply rules for telecommunications, broadcasting and e-services for years 2014-15 and 2015-16 will be £70m and £300m respectively.</p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 08/12/2014 16:41:32 answering member 1529 label Biography information for Mr David Gauke
	tabling member	549 label Biography information for Mr Elfyn Llwyd

167699

	registered interest
	date	03/12/2014
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Orchestras: Tax Allowances
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, pursuant to the Autumn Statement 2014, whether the tax relief for orchestras will be available for orchestras in Northern Ireland; and if he will make a statement.
	tabling member constituency	North Down
	tabling member printed	Lady Hermon
	uin	217031
	answer	answer is ministerial correction date of answer 08/12/2014 answer text <p>The new tax relief for orchestras will be available across the United Kingdom, including Northern Ireland, from April 2016. The government will launch a consultation on the design of the new tax relief in early 2015.</p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 08/12/2014 16:53:34 answering member 1529 label Biography information for Mr David Gauke
	tabling member	1437 label Biography information for Lady Hermon