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915044

	registered interest
	date	01/06/2018
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	VAT
	house id	1
	legislature	25259 pref label House of Commons
	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.
	tabling member constituency	Carshalton and Wallington
	tabling member printed	Tom Brake
	uin	148601
	answer	answer is ministerial correction date of answer 11/06/2018 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. answering member constituency Central Devon answering member printed Mel Stride question first answered 11/06/2018 16:09:36 answering member 3935 label Biography information for Mel Stride
	tabling member	151 label Biography information for Tom Brake

845479

	registered interest
	date	20/02/2018
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	VAT
	house id	2
	legislature	25277 pref label House of Lords
	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.
	tabling member printed	Baroness Thomas of Winchester
	uin	HL5679
	answer	answer is ministerial correction date of answer 06/03/2018 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. answering member printed Lord Bates grouped question UIN HL5680 question first answered 06/03/2018 12:48:39 answering member 1091 label Biography information for Lord Bates
	tabling member	3785 label Biography information for Baroness Thomas of Winchester

845480

	registered interest
	date	20/02/2018
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	VAT
	house id	2
	legislature	25277 pref label House of Lords
	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.
	tabling member printed	Baroness Thomas of Winchester
	uin	HL5680
	answer	answer is ministerial correction date of answer 06/03/2018 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. answering member printed Lord Bates grouped question UIN HL5679 question first answered 06/03/2018 12:48:39 answering member 1091 label Biography information for Lord Bates
	tabling member	3785 label Biography information for Baroness Thomas of Winchester

1401841

	registered interest
	date	11/01/2022
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what assessment his Department has made of the potential merits of increasing the £150,000 threshold to the VAT Flat Rate Scheme in the context of increased costs faced by businesses during the recovery from the covid-19 pandemic.
	tabling member constituency	Banff and Buchan
	tabling member printed	David Duguid
	uin	101809
	answer	answer is ministerial correction date of answer 14/01/2022 answer text The VAT Flat Rate Scheme was introduced in 2002 as an administrative simplification scheme for small businesses. All taxes are kept under review, but there are no current plans to change the entry threshold for the Flat Rate Scheme.<p> </p><p>The Government has made a comprehensive package of support available, worth billions, to a wide range of businesses that have been affected by the COVID-19 pandemic. This includes extensions to the reduced rate of VAT for tourism and hospitality, the furlough scheme, extensions to the COVID-19 loan schemes, grant support, a business rates holiday for all retail, hospitality, and leisure business properties, mortgage holidays, enhanced Time to Pay for taxes, and VAT deferrals.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 14/01/2022 14:16:42 answering member 4517 label Biography information for Lucy Frazer
	tabling member	4606 label Biography information for David Duguid

932275

	registered interest
	date	28/06/2018
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	VAT
	house id	1
	legislature	25259 pref label House of Commons
	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.
	tabling member constituency	Oxford East
	tabling member printed	Anneliese Dodds
	uin	158809
	answer	answer is ministerial correction date of answer 03/07/2018 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> answering member constituency Central Devon answering member printed Mel Stride question first answered 03/07/2018 14:32:09 answering member 3935 label Biography information for Mel Stride
	tabling member	4657 label Biography information for Anneliese Dodds

1549414

	registered interest
	date	07/12/2022
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how much VAT was collected by his Department in (a) October and (b) November in each of the last four years.
	tabling member constituency	Richmond Park
	tabling member printed	Sarah Olney
	uin	105377
	answer	answer is ministerial correction date of answer 20/12/2022 answer text <p>VAT receipts data can be found in the publication <a href="https://www.gov.uk/government/statistics/hmrc-tax-and-nics-receipts-for-the-uk" target="_blank">HMRC tax receipts and National Insurance contributions for the UK</a>, in column J of the statistics table.</p><p> </p><p>An extract is provided below showing VAT receipts for October and November since 2018. November 2022 VAT receipts are scheduled to be released in the above publication on 21 December 2022.</p><p> </p><table><tbody><tr><td><p>VAT Receipts (£millions)</p></td><td><p>2018</p></td><td><p>2019</p></td><td><p>2020</p></td><td><p>2021</p></td><td><p>2022</p></td></tr><tr><td><p>October</p></td><td><p>13,160</p></td><td><p>13,569</p></td><td><p>13,443</p></td><td><p>17,122</p></td><td><p>16,853</p></td></tr><tr><td><p>November</p></td><td><p>12,033</p></td><td><p>13,031</p></td><td><p>12,219</p></td><td><p>15,083</p></td><td><p> </p></td></tr></tbody></table> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 20/12/2022 08:27:29 answering member 4399 label Biography information for Victoria Atkins
	tabling member	4591 label Biography information for Sarah Olney

1566484

	registered interest
	date	12/01/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how much VAT has been collected in each of the last 12 quarters.
	tabling member constituency	Richmond Park
	tabling member printed	Sarah Olney
	uin	122206
	answer	answer is ministerial correction date of answer 18/01/2023 answer text <p>VAT receipts data can be found in the publication <a href="https://www.gov.uk/government/statistics/hmrc-tax-and-nics-receipts-for-the-uk" target="_blank">HMRC tax receipts and National Insurance contributions for the UK</a>, in column J of the statistics table.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 18/01/2023 13:05:06 answering member 4399 label Biography information for Victoria Atkins
	tabling member	4591 label Biography information for Sarah Olney

921783

	registered interest
	date	11/06/2018
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	VAT
	house id	2
	legislature	25277 pref label House of Lords
	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.
	tabling member printed	Lord Berkeley
	uin	HL8487
	answer	answer is ministerial correction date of answer 25/06/2018 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> answering member printed Lord Bates question first answered 25/06/2018 15:54:29 answering member 1091 label Biography information for Lord Bates
	tabling member	3526 label Biography information for Lord Berkeley

1605627

	registered interest
	date	20/03/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether he plans to undertake a review of levels of VAT.
	tabling member constituency	East Dunbartonshire
	tabling member printed	Amy Callaghan
	uin	169486
	answer	answer is ministerial correction date of answer 23/03/2023 answer text <p>VAT is the UK’s third largest tax forecast to raise £161 billion in 2023/24, helping to fund key spending priorities such as public services, including the NHS, education and defence.</p><p> </p><p>Although the Government keeps all taxes under review, there are no current plans to change the levels of VAT.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 23/03/2023 15:08:55 answering member 4399 label Biography information for Victoria Atkins
	tabling member	4770 label Biography information for Amy Callaghan

1179387

	registered interest
	date	21/02/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what assessment he has made of the potential effect of a short term reduction in VAT on the economy.
	tabling member constituency	Stevenage
	tabling member printed	Stephen McPartland
	uin	18779
	answer	answer is ministerial correction date of answer 26/02/2020 answer text <p>VAT is an important source of revenue for the Exchequer, raising approximately £132 billion in 2018/2019. This plays an important part in funding the Government's spending priorities including hospitals, schools, and defence.</p><p> </p><p>Reducing the standard rate would come at a considerable cost to the Exchequer, and that cost would have to be balanced by increased taxes elsewhere, or reductions in government spending. Therefore, while all taxes are kept under review, there are currently no plans to reduce the standard rate of VAT.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 26/02/2020 11:02:12 answering member 3991 label Biography information for Jesse Norman
	tabling member	4093 label Biography information for Stephen McPartland