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1222876

	registered interest
	date	10/07/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Children's Play: Facilities
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether the reduction in VAT from 20 per cent to 5 per cent announced in the summer economic update on 8 July 2020 applies to soft play centres.
	tabling member constituency	Edinburgh South
	tabling member printed	Ian Murray
	uin	72196
	answer	answer is ministerial correction date of answer 15/07/2020 answer text <p>Admissions to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas and exhibitions and similar cultural events and facilities are covered by the new reduced rate of VAT for attractions. This is set out in GOV.UK guidance on admission charges to attractions. This guidance includes examples of what is considered to be a similar cultural event. Whether the temporary reduced rate applies depends on the facts of each individual case.</p><p>Further detail about the operation of the new reduced rate more generally can be found in Revenue and Customs Brief 10 (2020) on the temporary reduced rate of VAT for hospitality, holiday accommodation and attractions, which can be found on GOV.UK.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 15/07/2020 10:23:56 answering member 3991 label Biography information for Jesse Norman
	tabling member	3966 label Biography information for Ian Murray

1274732

	registered interest
	date	08/01/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Children's Play: Facilities
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, pursuant to the Answer of 15 July 2020 to Question 72196 on Children's Play: Facilities, whether soft play centres are included in the temporary 5 per cent VAT provisions as set out in Revenue and Customs Brief 10 (2020).
	tabling member constituency	Edinburgh South
	tabling member printed	Ian Murray
	uin	134408
	answer	answer is ministerial correction date of answer 13/01/2021 answer text <p>Admissions to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas and exhibitions and similar cultural events and facilities are covered by the temporary reduced rate of VAT for attractions. This is set out in GOV.UK guidance on admission charges to attractions.</p><p> </p><p>Whether the temporary reduced rate applies depends on the facts of each individual case. Generally, where an admission fee is charged for entry to premises that are predominantly dedicated to soft play for children, this would be covered by the reduced rate.</p><p> </p><p>Further detail about the operation of the new reduced rate more generally can be found in Revenue and Customs Brief 10 (2020) on the temporary reduced rate of VAT for hospitality, holiday accommodation and attractions, which can be found on GOV.UK.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 13/01/2021 16:17:56 answering member 3991 label Biography information for Jesse Norman
	tabling member	3966 label Biography information for Ian Murray

1143356

	registered interest
	date	02/09/2019
	answering body	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 the Chancellor of the Exchequer, what discussions he has had with (a) his counterparts in other EU member states and (b) industry of the potential merits of introducing a reduced rate of VAT on e-publications; and if he will make a statement.
	tabling member constituency	Edinburgh South
	tabling member printed	Ian Murray
	uin	284828
	answer	answer is ministerial correction date of answer 05/09/2019 answer text <p>Any amendments to the VAT regime as it applies to physical publications and e-publications must be carefully assessed against policy, economic and fiscal considerations. Any representations on this issue will be considered as part of the fiscal events process.</p><p> </p><p>The Government is aware of moves in some EU Member States to apply a reduced rate of VAT to e-publications. Within the UK, officials have met with a range of interested stakeholders, including representatives of the publishing industry, to better understand the functioning of the market.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 05/09/2019 14:28:04 answering member 3991 label Biography information for Jesse Norman
	tabling member	3966 label Biography information for Ian Murray

1343662

	registered interest
	date	05/07/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Income Tax: Scotland
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what data is shared with HMRC by NHS Scotland, Scottish health boards or agencies to assist in the implementation of the Scottish rate of income tax.
	tabling member constituency	Edinburgh South
	tabling member printed	Ian Murray
	uin	27129
	answer	answer is ministerial correction date of answer 08/07/2021 answer text <p>HM Revenue &amp; Customs (HMRC) administer Scottish income tax as part of the UK income tax system. Scottish income tax is collected through existing PAYE and Self-Assessment processes, which have been adapted to reflect Scottish income tax rates and thresholds.</p><p> </p><p>HMRC receive data from employers across the UK as part of their administration of income tax, and do not have any specific data-sharing arrangements with NHS Scotland or other Scottish health agencies to assist in the administration of Scottish income tax.</p><p> </p><p>Further information about how HMRC administer Scottish income tax and work with employers can be found in the Scottish Income Tax HMRC annual report 2020, which is published on GOV.UK: <a href="https://www.gov.uk/government/publications/scottish-income-tax-hmrc-annual-report-2020" target="_blank">https://www.gov.uk/government/publications/scottish-income-tax-hmrc-annual-report-2020</a>.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 08/07/2021 15:26:52 answering member 3991 label Biography information for Jesse Norman
	tabling member	3966 label Biography information for Ian Murray

1143937

	registered interest
	date	02/09/2019
	answering body	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 the Chancellor of the Exchequer, whether he has made an assessment of the effect of VAT on e-publications on children’s literacy in the UK; and if he will make a statement.
	tabling member constituency	Edinburgh South
	tabling member printed	Ian Murray
	uin	284908
	answer	answer is ministerial correction date of answer 05/09/2019 answer text <p>The Government keeps all taxes under review, including VAT.</p><p> </p><p>Any amendments to the VAT regime as it applies to physical publications and e-publications must be carefully assessed against policy, economic and fiscal considerations. Any representations on this issue will be considered as part of the fiscal events process.</p><p> </p><p>The impact on literacy of any reduction of VAT on e-publications is likely to depend on commercial decisions about the extent to which any tax saving would lead to price reductions for consumers, and any associated behavioural changes.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 05/09/2019 14:21:22 answering member 3991 label Biography information for Jesse Norman
	tabling member	3966 label Biography information for Ian Murray

1182049

	registered interest
	date	02/03/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Whisky: USA
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what steps he has taken since 18 October 2019 to help the Scotch Whisky industry tackle the effect of US tariffs on single malt Scotch Whisky and liqueurs.
	tabling member constituency	Edinburgh South
	tabling member printed	Ian Murray
	uin	23505
	answer	answer is ministerial correction date of answer 05/03/2020 answer text <p>The Treasury is discussing with other departments the Government’s next steps on the Airbus dispute that has led to tariffs being imposed on a range of UK products. The Government is working closely with the EU and US to support a negotiated settlement as soon as possible, as the best way to resolve this dispute.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 05/03/2020 16:03:06 answering member 3991 label Biography information for Jesse Norman
	tabling member	3966 label Biography information for Ian Murray

1145132

	registered interest
	date	05/09/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Tax Avoidance: EU Law
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what steps he has taken to implement the EU's anti-tax avoidance directive into UK law by 1 January 2020; and if he will maintain that legislation in UK law after the UK leaves the EU.
	tabling member constituency	Edinburgh South
	tabling member printed	Ian Murray
	uin	287561
	answer	answer is ministerial correction date of answer 27/09/2019 answer text <p>The UK supports the EU Anti-Tax Avoidance Directive, which requires all Member States to adopt minimum standard rules that restrict the ability of large multinationals to artificially lower their tax bills.</p><p> </p><p>The UK already has anti-avoidance rules in place which in most cases meet or exceed the Directive’s requirements.</p><p> </p><p>Finance Act 2019 introduced several technical changes which help ensure our existing rules will be compliant with the approach taken by the Anti-Tax Avoidance Directive by 1 January 2020.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 27/09/2019 16:24:47 answering member 3991 label Biography information for Jesse Norman
	tabling member	3966 label Biography information for Ian Murray

1285146

	registered interest
	date	09/02/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	VAT: Coronavirus
	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 merits of extending the temporary VAT reduction for the (a) hospitality sector and (b) other sectors that are most financially affected by the covid-19 outbreak.
	tabling member constituency	Edinburgh South
	tabling member printed	Ian Murray
	uin	151663
	answer	answer is ministerial correction date of answer 22/02/2021 answer text <p>The temporary VAT reduced rate came into effect on 15 July 2020 and was initially scheduled to end on 12 January 2021.</p><p> </p><p>In order to continue supporting the cash flow and viability of over 150,000 businesses and to protect 2.4 million jobs, the Government extended the temporary reduced rate of VAT (five per cent) to goods and services supplied by the tourism and hospitality sectors until 31 March 2021.</p><p> </p><p>The Government keeps all taxes under review, and any future tax decisions will be made at Budget.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 22/02/2021 16:03:47 answering member 3991 label Biography information for Jesse Norman
	tabling member	3966 label Biography information for Ian Murray