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915044
star this property registered interest false more like this
star this property date remove filter
star this property answering body
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
unstar this property answering dept sort name Treasury more like this
star this property hansard heading VAT more like this
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 the annual costs are for the (a) systems, (b) physical infrastructure, and (c) staff for the processing of VAT for goods entering and leaving the UK from countries outside the EU. more like this
star this property tabling member constituency Carshalton and Wallington more like this
star this property tabling member printed
Tom Brake more like this
unstar this property uin 148601 more like this
star this property answer
answer
unstar this property is ministerial correction false more like this
star this property date of answer less than 2018-06-11more like thismore than 2018-06-11
star this property answer text When goods enter the UK from outside the EU, import VAT is applied and collected along with customs duties as part of the general customs processes. HM Revenue and Customs' import VAT costs are not captured separately. Goods leaving the UK are generally zero-rated as exports. more like this
star this property answering member constituency Central Devon more like this
star this property answering member printed Mel Stride more like this
star this property question first answered
less than 2018-06-11T16:09:36.687Zmore like thismore than 2018-06-11T16:09:36.687Z
star this property answering member
3935
star this property label Biography information for Mel Stride remove filter
star this property tabling member
151
unstar this property label Biography information for Tom Brake more like this
915108
star this property registered interest false more like this
star this property date remove filter
star this property answering body
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
unstar this property answering dept sort name Treasury more like this
star this property hansard heading Ministry of Defence: VAT more like this
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 many private sector providers at the Ministry of Defence receive contracted-out services VAT refunds. more like this
star this property tabling member constituency Bootle more like this
star this property tabling member printed
Peter Dowd more like this
unstar this property uin 148837 more like this
star this property answer
answer
unstar this property is ministerial correction false more like this
star this property date of answer less than 2018-06-06more like thismore than 2018-06-06
star this property answer text <p>VAT refunds for contracted out services under section 41(3) of the VAT Act 1994 are not paid to private sector providers.</p> more like this
star this property answering member constituency Central Devon more like this
star this property answering member printed Mel Stride more like this
star this property question first answered
less than 2018-06-06T14:32:40.597Zmore like thismore than 2018-06-06T14:32:40.597Z
star this property answering member
3935
star this property label Biography information for Mel Stride remove filter
star this property tabling member
4397
unstar this property label Biography information for Peter Dowd more like this
914764
star this property registered interest false more like this
star this property date remove filter
star this property answering body
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
unstar this property answering dept sort name Treasury more like this
star this property hansard heading Aviation: Training more like this
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, with reference to Strategic Review of General Aviation, published by the Civil Aviation Authority in July 2006, whether his Department has conducted a review of whether the current VAT treatment applied to flight training places UK flying schools at a competitive disadvantage to those based in other countries; and if he will make a statement. more like this
star this property tabling member constituency Welwyn Hatfield more like this
star this property tabling member printed
Grant Shapps more like this
unstar this property uin 148711 more like this
star this property answer
answer
unstar this property is ministerial correction false more like this
star this property date of answer less than 2018-06-06more like thismore than 2018-06-06
star this property answer text <p>The government does not hold information on tax revenues that can be broken down to assess the impact of tax on flight training.</p> more like this
star this property answering member constituency Central Devon more like this
star this property answering member printed Mel Stride more like this
star this property question first answered
less than 2018-06-06T14:41:13.67Zmore like thismore than 2018-06-06T14:41:13.67Z
star this property answering member
3935
star this property label Biography information for Mel Stride remove filter
star this property tabling member
1582
unstar this property label Biography information for Grant Shapps more like this
915106
star this property registered interest false more like this
star this property date remove filter
star this property answering body
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
unstar this property answering dept sort name Treasury more like this
star this property hansard heading Defence Fire and Rescue Service: VAT more like this
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, whether contracted-out services VAT refunds are planned to be extended to the successful bidder of the Defence Fire and Rescue project. more like this
star this property tabling member constituency Bootle more like this
star this property tabling member printed
Peter Dowd more like this
unstar this property uin 148835 more like this
star this property answer
answer
unstar this property is ministerial correction false more like this
star this property date of answer less than 2018-06-06more like thismore than 2018-06-06
star this property answer text <p>The VAT refund mechanism in section 41 of the VAT Act 1994 applies to government departments and certain NHS authorities. The mechanism does not apply to companies which are in business.</p><p> </p><p>The government keeps the list of services entitled to refunds under review to ensure that they work for government departments and the NHS.</p><p> </p><p> </p> more like this
star this property answering member constituency Central Devon more like this
star this property answering member printed Mel Stride more like this
star this property question first answered
less than 2018-06-06T14:34:33.553Zmore like thismore than 2018-06-06T14:34:33.553Z
star this property answering member
3935
star this property label Biography information for Mel Stride remove filter
star this property tabling member
4397
unstar this property label Biography information for Peter Dowd more like this
915043
star this property registered interest false more like this
star this property date remove filter
star this property answering body
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
unstar this property answering dept sort name Treasury more like this
star this property hansard heading VAT more like this
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 (a) cost of and (b) timetable for implementation of the infrastructure which will be required at UK borders to add VAT when the UK leaves the EU. more like this
star this property tabling member constituency Carshalton and Wallington more like this
star this property tabling member printed
Tom Brake more like this
unstar this property uin 148600 more like this
star this property answer
answer
unstar this property is ministerial correction false more like this
star this property date of answer less than 2018-06-11more like thismore than 2018-06-11
star this property answer text <p>The Government’s aim is to keep VAT processes as close as possible to what they are now. This will provide the best continuity and most certainty for businesses and individuals. HM Revenue and Customs is preparing for a range of outcomes, including appropriate collection methods and IT systems. Going forward it will be for the UK Government to decide what VAT rules we have, subject to the outcome of negotiations with the EU.</p> more like this
star this property answering member constituency Central Devon more like this
star this property answering member printed Mel Stride more like this
star this property question first answered
less than 2018-06-11T15:59:28.66Zmore like thismore than 2018-06-11T15:59:28.66Z
star this property answering member
3935
star this property label Biography information for Mel Stride remove filter
star this property tabling member
151
unstar this property label Biography information for Tom Brake more like this
914970
star this property registered interest false more like this
star this property date remove filter
star this property answering body
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
unstar this property answering dept sort name Treasury more like this
star this property hansard heading Tax Avoidance more like this
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 the introduction of the 2019 loan charge on people who used umbrella companies on the advice of professionals after the introduction IR35. more like this
star this property tabling member constituency Arfon more like this
star this property tabling member printed
Hywel Williams more like this
unstar this property uin 148628 more like this
star this property answer
answer
unstar this property is ministerial correction false more like this
star this property date of answer less than 2018-06-11more like thismore than 2018-06-11
star this property answer text <p>The 2019 loan charge is targeted at artificial tax avoidance schemes where earnings are paid in the form of non-repayable loans made by a third party - “disguised remuneration” (DR) schemes.</p><p> </p><p>DR schemes are clear examples of contrived tax avoidance. It is not normal, or indeed reasonable, to be paid in loans that are unlikely ever to be repaid. It is an individual’s responsibility to ensure they pay the right amount of tax and to understand the consequences of engaging in tax avoidance.</p><p>It is unfair to ordinary taxpayers to let anybody benefit from contrived tax avoidance of this sort, and that is why this Government has taken action to ensure that everybody pays the taxes they owe. The announcement of the loan charge at Budget 2016 provided scheme users with a three-year period to repay their DR loans, or to agree a settlement with HM Revenue and Customs (HMRC) before the charge takes effect.</p><p> </p><p>50,000 individuals are estimated to be affected by the introduction of the DR loan charge across the UK. It is estimated that less than 0.1% of the population of Wales will be affected. Information is not held at constituency level.</p><p> </p><p>The impact of the DR loan charge on these individuals was considered at Budget 2016, when the measure was first announced. <sub>­</sub>HMRC consulted on the measure in August 2016. The latest tax information and impact note (TIIN) can be found at: <a href="https://www.gov.uk/government/publications/disguised-remuneration-further-update/disguised-remuneration-further-update" target="_blank">https://www.gov.uk/government/publications/disguised-remuneration-further-update/disguised-remuneration-further-update</a></p><p> </p>
star this property answering member constituency Central Devon more like this
star this property answering member printed Mel Stride more like this
star this property grouped question UIN
148629 more like this
148630 more like this
148631 more like this
148632 more like this
star this property question first answered
less than 2018-06-11T16:04:06.943Zmore like thismore than 2018-06-11T16:04:06.943Z
star this property answering member
3935
star this property label Biography information for Mel Stride remove filter
star this property tabling member
1397
unstar this property label Biography information for Hywel Williams more like this
914973
star this property registered interest false more like this
star this property date remove filter
star this property answering body
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
unstar this property answering dept sort name Treasury more like this
star this property hansard heading Tax Avoidance more like this
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 he has made of the number of people in (a) Arfon constituency, (b) Wales, and (c) the UK who will be affected by the introduction of the 2019 loan charge. more like this
star this property tabling member constituency Arfon more like this
star this property tabling member printed
Hywel Williams more like this
unstar this property uin 148629 more like this
star this property answer
answer
unstar this property is ministerial correction false more like this
star this property date of answer less than 2018-06-11more like thismore than 2018-06-11
star this property answer text <p>The 2019 loan charge is targeted at artificial tax avoidance schemes where earnings are paid in the form of non-repayable loans made by a third party - “disguised remuneration” (DR) schemes.</p><p> </p><p>DR schemes are clear examples of contrived tax avoidance. It is not normal, or indeed reasonable, to be paid in loans that are unlikely ever to be repaid. It is an individual’s responsibility to ensure they pay the right amount of tax and to understand the consequences of engaging in tax avoidance.</p><p>It is unfair to ordinary taxpayers to let anybody benefit from contrived tax avoidance of this sort, and that is why this Government has taken action to ensure that everybody pays the taxes they owe. The announcement of the loan charge at Budget 2016 provided scheme users with a three-year period to repay their DR loans, or to agree a settlement with HM Revenue and Customs (HMRC) before the charge takes effect.</p><p> </p><p>50,000 individuals are estimated to be affected by the introduction of the DR loan charge across the UK. It is estimated that less than 0.1% of the population of Wales will be affected. Information is not held at constituency level.</p><p> </p><p>The impact of the DR loan charge on these individuals was considered at Budget 2016, when the measure was first announced. <sub>­</sub>HMRC consulted on the measure in August 2016. The latest tax information and impact note (TIIN) can be found at: <a href="https://www.gov.uk/government/publications/disguised-remuneration-further-update/disguised-remuneration-further-update" target="_blank">https://www.gov.uk/government/publications/disguised-remuneration-further-update/disguised-remuneration-further-update</a></p><p> </p>
star this property answering member constituency Central Devon more like this
star this property answering member printed Mel Stride more like this
star this property grouped question UIN
148628 more like this
148630 more like this
148631 more like this
148632 more like this
star this property question first answered
less than 2018-06-11T16:04:06.99Zmore like thismore than 2018-06-11T16:04:06.99Z
star this property answering member
3935
star this property label Biography information for Mel Stride remove filter
star this property tabling member
1397
unstar this property label Biography information for Hywel Williams more like this
914974
star this property registered interest false more like this
star this property date remove filter
star this property answering body
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
unstar this property answering dept sort name Treasury more like this
star this property hansard heading Tax Avoidance more like this
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, whether his Department undertook a consultation exercise on the effect on individuals of the introduction of the 2019 loan charge. more like this
star this property tabling member constituency Arfon more like this
star this property tabling member printed
Hywel Williams more like this
unstar this property uin 148630 more like this
star this property answer
answer
unstar this property is ministerial correction false more like this
star this property date of answer less than 2018-06-11more like thismore than 2018-06-11
star this property answer text <p>The 2019 loan charge is targeted at artificial tax avoidance schemes where earnings are paid in the form of non-repayable loans made by a third party - “disguised remuneration” (DR) schemes.</p><p> </p><p>DR schemes are clear examples of contrived tax avoidance. It is not normal, or indeed reasonable, to be paid in loans that are unlikely ever to be repaid. It is an individual’s responsibility to ensure they pay the right amount of tax and to understand the consequences of engaging in tax avoidance.</p><p>It is unfair to ordinary taxpayers to let anybody benefit from contrived tax avoidance of this sort, and that is why this Government has taken action to ensure that everybody pays the taxes they owe. The announcement of the loan charge at Budget 2016 provided scheme users with a three-year period to repay their DR loans, or to agree a settlement with HM Revenue and Customs (HMRC) before the charge takes effect.</p><p> </p><p>50,000 individuals are estimated to be affected by the introduction of the DR loan charge across the UK. It is estimated that less than 0.1% of the population of Wales will be affected. Information is not held at constituency level.</p><p> </p><p>The impact of the DR loan charge on these individuals was considered at Budget 2016, when the measure was first announced. <sub>­</sub>HMRC consulted on the measure in August 2016. The latest tax information and impact note (TIIN) can be found at: <a href="https://www.gov.uk/government/publications/disguised-remuneration-further-update/disguised-remuneration-further-update" target="_blank">https://www.gov.uk/government/publications/disguised-remuneration-further-update/disguised-remuneration-further-update</a></p><p> </p>
star this property answering member constituency Central Devon more like this
star this property answering member printed Mel Stride more like this
star this property grouped question UIN
148628 more like this
148629 more like this
148631 more like this
148632 more like this
star this property question first answered
less than 2018-06-11T16:04:07.053Zmore like thismore than 2018-06-11T16:04:07.053Z
star this property answering member
3935
star this property label Biography information for Mel Stride remove filter
star this property tabling member
1397
unstar this property label Biography information for Hywel Williams more like this
914975
star this property registered interest false more like this
star this property date remove filter
star this property answering body
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
unstar this property answering dept sort name Treasury more like this
star this property hansard heading Tax Avoidance more like this
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, whether his Department plans to measure the effect of the introduction of the 2019 loan charge on people affected by the charge. more like this
star this property tabling member constituency Arfon more like this
star this property tabling member printed
Hywel Williams more like this
unstar this property uin 148631 more like this
star this property answer
answer
unstar this property is ministerial correction false more like this
star this property date of answer less than 2018-06-11more like thismore than 2018-06-11
star this property answer text <p>The 2019 loan charge is targeted at artificial tax avoidance schemes where earnings are paid in the form of non-repayable loans made by a third party - “disguised remuneration” (DR) schemes.</p><p> </p><p>DR schemes are clear examples of contrived tax avoidance. It is not normal, or indeed reasonable, to be paid in loans that are unlikely ever to be repaid. It is an individual’s responsibility to ensure they pay the right amount of tax and to understand the consequences of engaging in tax avoidance.</p><p>It is unfair to ordinary taxpayers to let anybody benefit from contrived tax avoidance of this sort, and that is why this Government has taken action to ensure that everybody pays the taxes they owe. The announcement of the loan charge at Budget 2016 provided scheme users with a three-year period to repay their DR loans, or to agree a settlement with HM Revenue and Customs (HMRC) before the charge takes effect.</p><p> </p><p>50,000 individuals are estimated to be affected by the introduction of the DR loan charge across the UK. It is estimated that less than 0.1% of the population of Wales will be affected. Information is not held at constituency level.</p><p> </p><p>The impact of the DR loan charge on these individuals was considered at Budget 2016, when the measure was first announced. <sub>­</sub>HMRC consulted on the measure in August 2016. The latest tax information and impact note (TIIN) can be found at: <a href="https://www.gov.uk/government/publications/disguised-remuneration-further-update/disguised-remuneration-further-update" target="_blank">https://www.gov.uk/government/publications/disguised-remuneration-further-update/disguised-remuneration-further-update</a></p><p> </p>
star this property answering member constituency Central Devon more like this
star this property answering member printed Mel Stride more like this
star this property grouped question UIN
148628 more like this
148629 more like this
148630 more like this
148632 more like this
star this property question first answered
less than 2018-06-11T16:04:07.1Zmore like thismore than 2018-06-11T16:04:07.1Z
star this property answering member
3935
star this property label Biography information for Mel Stride remove filter
star this property tabling member
1397
unstar this property label Biography information for Hywel Williams more like this
914976
star this property registered interest false more like this
star this property date remove filter
star this property answering body
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
unstar this property answering dept sort name Treasury more like this
star this property hansard heading Tax Avoidance more like this
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, whether he has made an assessment of the potential merits of applying the 2019 loan charge only to arrangements made after the Finance Act 2017 came into force. more like this
star this property tabling member constituency Arfon more like this
star this property tabling member printed
Hywel Williams more like this
unstar this property uin 148632 more like this
star this property answer
answer
unstar this property is ministerial correction false more like this
star this property date of answer less than 2018-06-11more like thismore than 2018-06-11
star this property answer text <p>The 2019 loan charge is targeted at artificial tax avoidance schemes where earnings are paid in the form of non-repayable loans made by a third party - “disguised remuneration” (DR) schemes.</p><p> </p><p>DR schemes are clear examples of contrived tax avoidance. It is not normal, or indeed reasonable, to be paid in loans that are unlikely ever to be repaid. It is an individual’s responsibility to ensure they pay the right amount of tax and to understand the consequences of engaging in tax avoidance.</p><p>It is unfair to ordinary taxpayers to let anybody benefit from contrived tax avoidance of this sort, and that is why this Government has taken action to ensure that everybody pays the taxes they owe. The announcement of the loan charge at Budget 2016 provided scheme users with a three-year period to repay their DR loans, or to agree a settlement with HM Revenue and Customs (HMRC) before the charge takes effect.</p><p> </p><p>50,000 individuals are estimated to be affected by the introduction of the DR loan charge across the UK. It is estimated that less than 0.1% of the population of Wales will be affected. Information is not held at constituency level.</p><p> </p><p>The impact of the DR loan charge on these individuals was considered at Budget 2016, when the measure was first announced. <sub>­</sub>HMRC consulted on the measure in August 2016. The latest tax information and impact note (TIIN) can be found at: <a href="https://www.gov.uk/government/publications/disguised-remuneration-further-update/disguised-remuneration-further-update" target="_blank">https://www.gov.uk/government/publications/disguised-remuneration-further-update/disguised-remuneration-further-update</a></p><p> </p>
star this property answering member constituency Central Devon more like this
star this property answering member printed Mel Stride more like this
star this property grouped question UIN
148628 more like this
148629 more like this
148630 more like this
148631 more like this
star this property question first answered
less than 2018-06-11T16:04:06.897Zmore like thismore than 2018-06-11T16:04:06.897Z
star this property answering member
3935
star this property label Biography information for Mel Stride remove filter
star this property tabling member
1397
unstar this property label Biography information for Hywel Williams more like this