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915044
star this property registered interest false more like this
star this property date less than 2018-06-01more like thismore than 2018-06-01
star this property answering body
Treasury more like this
star this property answering dept id 14 more like this
unstar 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 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
star this property uin 148601 more like this
star this property answer
answer
star 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 more like this
star this property tabling member
151
star this property label Biography information for Tom Brake more like this
845479
star this property registered interest false more like this
star this property date less than 2018-02-20more like thismore than 2018-02-20
star this property answering body
HM Treasury more like this
star this property answering dept id 14 more like this
unstar 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 why VAT is payable on the provision of British Sign Language interpreters for deaf people and people with hearing loss in full-time employment. more like this
star this property tabling member printed
Baroness Thomas of Winchester more like this
star this property uin HL5679 more like this
star this property answer
answer
star this property is ministerial correction false more like this
star this property date of answer less than 2018-03-06more like thismore than 2018-03-06
star this property answer text VAT is a broad-based tax on consumption and the standard rate of twenty percent applies to most goods and services, including the supply of sign language interpreters and palantypists by VAT-registered suppliers. Exceptions to the standard rate are strictly limited under domestic and international law. However, VAT-registered employers are able to deduct VAT incurred on such services to the extent that they relate to VAT-able supplies. more like this
star this property answering member printed Lord Bates more like this
star this property grouped question UIN HL5680 more like this
star this property question first answered
less than 2018-03-06T12:48:39.217Zmore like thismore than 2018-03-06T12:48:39.217Z
star this property answering member
1091
star this property label Biography information for Lord Bates more like this
star this property tabling member
3785
star this property label Biography information for Baroness Thomas of Winchester more like this
845480
star this property registered interest false more like this
star this property date less than 2018-02-20more like thismore than 2018-02-20
star this property answering body
HM Treasury more like this
star this property answering dept id 14 more like this
unstar 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 why VAT is payable on the provision of palantypists for deaf people and people with hearing loss in full time employment. more like this
star this property tabling member printed
Baroness Thomas of Winchester more like this
star this property uin HL5680 more like this
star this property answer
answer
star this property is ministerial correction false more like this
star this property date of answer less than 2018-03-06more like thismore than 2018-03-06
star this property answer text VAT is a broad-based tax on consumption and the standard rate of twenty percent applies to most goods and services, including the supply of sign language interpreters and palantypists by VAT-registered suppliers. Exceptions to the standard rate are strictly limited under domestic and international law. However, VAT-registered employers are able to deduct VAT incurred on such services to the extent that they relate to VAT-able supplies. more like this
star this property answering member printed Lord Bates more like this
star this property grouped question UIN HL5679 more like this
star this property question first answered
less than 2018-03-06T12:48:39.31Zmore like thismore than 2018-03-06T12:48:39.31Z
star this property answering member
1091
star this property label Biography information for Lord Bates more like this
star this property tabling member
3785
star this property label Biography information for Baroness Thomas of Winchester more like this
932275
star this property registered interest false more like this
star this property date less than 2018-06-28more like thismore than 2018-06-28
star this property answering body
Treasury more like this
star this property answering dept id 14 more like this
unstar 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, how many times HMRC has required security payments for VAT for every month since January 2016. more like this
star this property tabling member constituency Oxford East more like this
star this property tabling member printed
Anneliese Dodds more like this
star this property uin 158809 more like this
star this property answer
answer
star this property is ministerial correction false more like this
star this property date of answer less than 2018-07-03more like thismore than 2018-07-03
star this property answer text <p>Where HMRC believes that revenue is at risk of going unpaid it has the power to require a security deposit from VAT-registered businesses. Those businesses that comply with their VAT obligations will never be required to give a security.</p><p> </p><p>For the period January 2016 – June 2018, HMRC has issued a total of 3585 VAT Notices of Requirement to give security, at an average of 120 Notices per month.</p><p> </p><p>HMRC will continue to use Securities legislation in a reasonable and proportionate manner to support its ongoing commitment to tackling non-compliance and tax losses in VAT (and other taxes where Securities legislation also exists).</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 2018-07-03T14:32:09.86Zmore like thismore than 2018-07-03T14:32:09.86Z
star this property answering member
3935
star this property label Biography information for Mel Stride more like this
star this property tabling member
4657
star this property label Biography information for Anneliese Dodds more like this
921783
star this property registered interest false more like this
star this property date less than 2018-06-11more like thismore than 2018-06-11
star this property answering body
Treasury more like this
star this property answering dept id 14 more like this
unstar 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 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, further to the Written Answer by Lord Bates on 6 June (HL8105), which categories of crown bodies using the single series of VAT registration numbers are in the private sector. more like this
star this property tabling member printed
Lord Berkeley more like this
star this property uin HL8487 more like this
star this property answer
answer
star this property is ministerial correction false more like this
star this property date of answer less than 2018-06-25more like thismore than 2018-06-25
star this property answer text <p>VAT legislation does not distinguish between different categories of crown body. Any crown body making taxable supplies of goods and services is treated in the same way as any commercial business.</p><p> </p> more like this
star this property answering member printed Lord Bates more like this
star this property question first answered
less than 2018-06-25T15:54:29.17Zmore like thismore than 2018-06-25T15:54:29.17Z
star this property answering member
1091
star this property label Biography information for Lord Bates more like this
star this property tabling member
3526
star this property label Biography information for Lord Berkeley more like this
1005910
star this property registered interest false more like this
star this property date less than 2018-11-12more like thismore than 2018-11-12
star this property answering body
Treasury more like this
star this property answering dept id 14 more like this
unstar 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 the Chancellor of the Exchequer, what estimate he has made of the take-up the VAT flat rate scheme (a) in actual numbers and (b) in terms of the percentage of eligible companies. more like this
star this property tabling member constituency Altrincham and Sale West more like this
star this property tabling member printed
Sir Graham Brady more like this
star this property uin 190360 more like this
star this property answer
answer
star this property is ministerial correction false more like this
star this property date of answer less than 2018-11-15more like thismore than 2018-11-15
star this property answer text <p>There were 358,270 businesses operating the VAT Flat-Rate Scheme in 2016-17. This is 25% of eligible businesses from the total VAT registered population.</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 2018-11-15T17:09:14.167Zmore like thismore than 2018-11-15T17:09:14.167Z
star this property answering member
3935
star this property label Biography information for Mel Stride more like this
star this property tabling member
435
star this property label Biography information for Sir Graham Brady more like this
1079424
star this property registered interest false more like this
star this property date less than 2019-02-28more like thismore than 2019-02-28
star this property answering body
Treasury more like this
star this property answering dept id 14 more like this
unstar 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 the Chancellor of the Exchequer, how many staff at HMRC work on matters related to Value Added Tax. more like this
star this property tabling member constituency Bootle more like this
star this property tabling member printed
Peter Dowd more like this
star this property uin 227120 more like this
star this property answer
answer
star this property is ministerial correction false more like this
star this property date of answer less than 2019-03-05more like thismore than 2019-03-05
star this property answer text <p>There are currently around 25,000 people working in HMRC tackling all forms of non-compliance in the tax system. They are a flexible resource and may work on a number of cases involving several different customer groups’ behaviours and tax risks at any one time to meet individual business needs.</p><p> </p><p>HMRC estimates that around 2,000-3,000 additional people work on matters related to VAT. This includes work on the policy, related processes, customer services, and other areas. As with HMRC’s compliance resource, people work flexibly and can be working on a range of taxes at any one point in time, not just VAT.</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 2019-03-05T17:31:01.887Zmore like thismore than 2019-03-05T17:31:01.887Z
star this property answering member
3935
star this property label Biography information for Mel Stride more like this
star this property tabling member
4397
star this property label Biography information for Peter Dowd more like this
850111
star this property registered interest false more like this
star this property date less than 2018-02-26more like thismore than 2018-02-26
star this property answering body
HM Treasury more like this
star this property answering dept id 14 more like this
unstar 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 many Central Government, Health Authorities and NHS Trusts received refunds of VAT incurred on contracted-out services in the Section 41(3) refund scheme in (a) 2015-16, (b) 2016-17 and (c) 2017-18. more like this
star this property tabling member constituency Bootle more like this
star this property tabling member printed
Peter Dowd more like this
star this property uin 129679 more like this
star this property answer
answer
star this property is ministerial correction false more like this
star this property date of answer less than 2018-03-06more like thismore than 2018-03-06
star this property answer text <p>There are 598 Government bodies and NHS entities making regular claims under this scheme</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 2018-03-06T16:01:31.587Zmore like thismore than 2018-03-06T16:01:31.587Z
star this property answering member
3935
star this property label Biography information for Mel Stride more like this
star this property tabling member
4397
star this property label Biography information for Peter Dowd more like this
713397
star this property registered interest false more like this
star this property date less than 2017-03-23more like thismore than 2017-03-23
star this property answering body
HM Treasury more like this
star this property answering dept id 14 more like this
unstar 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, with reference to table 2.1, line 47 of the Budget 2016, how much additional VAT was raised in 2016-17 under that measure; and what estimate he has made of the change to the 2017-18 tax level against the baseline projection contained in that table. more like this
star this property tabling member constituency Kilmarnock and Loudoun more like this
star this property tabling member printed
Alan Brown more like this
star this property uin 68830 more like this
star this property answer
answer
star this property is ministerial correction false more like this
star this property date of answer less than 2017-03-28more like thismore than 2017-03-28
star this property answer text <p>The period of account for 2016-17 closes on 31 March for Corporation Tax and VAT payers and 5 April for individuals. Relevant receipts data for these measures in this year is not yet available and will be finalised over the following months.</p><p>The estimated tax revenue impacts in 2017-18 for these measures were not changed at Budget 2017 from those previously published.</p> more like this
star this property answering member constituency Battersea more like this
star this property answering member printed Jane Ellison more like this
star this property grouped question UIN
68833 more like this
68834 more like this
star this property question first answered
less than 2017-03-28T16:45:10.683Zmore like thismore than 2017-03-28T16:45:10.683Z
star this property answering member
3918
star this property label Biography information for Jane Ellison more like this
star this property tabling member
4470
star this property label Biography information for Alan Brown more like this
923142
star this property registered interest false more like this
star this property date less than 2018-06-13more like thismore than 2018-06-13
star this property answering body
Treasury more like this
star this property answering dept id 14 more like this
unstar 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 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 how many businesses in the UK are registered as (1) above the VAT threshold, and (2) below the VAT threshold. more like this
star this property tabling member printed
Lord Marlesford more like this
star this property uin HL8606 more like this
star this property answer
answer
star this property is ministerial correction false more like this
star this property date of answer less than 2018-06-27more like thismore than 2018-06-27
star this property answer text <p>The latest published statistics show that in the last year for which figures are available (2016-17), there were approximately 2,309,000 VAT registered businesses. Of these, approximately 1,179,000 were registered above the VAT threshold, and approximately 1,130,000 were registered below the VAT threshold.</p><p> </p><p>The Office of Tax Simplification noted in their review of VAT published last year that the current design of the VAT threshold may be dis-incentivising small businesses from growing. The Chancellor at Autumn Budget recognised these concerns about the cliff edge nature of the threshold, but also noted that the threshold has the benefit of keeping the majority of UK businesses out of VAT altogether, and was therefore not minded to reduce the threshold, but would consult on whether its design could better incentivise growth.</p><p> </p><p>The Government therefore launched a call for evidence to explore how the threshold could better incentivise growth at Spring Statement. This call for evidence closed on 5 June, and the Government will respond later this year. In the meantime, the threshold will remain at £85,000 for two years from April 2018.</p><p> </p><p>The European Commission publishes details of VAT registration thresholds in the Member States. Their latest edition (April 2018) can be found on their website.</p>
star this property answering member printed Lord Bates more like this
star this property grouped question UIN
HL8607 more like this
HL8608 more like this
star this property question first answered
less than 2018-06-27T14:04:15.857Zmore like thismore than 2018-06-27T14:04:15.857Z
star this property answering member
1091
star this property label Biography information for Lord Bates more like this
star this property tabling member
1854
star this property label Biography information for Lord Marlesford more like this