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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

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

923142

	registered interest
	date	13/06/2018
	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 how many businesses in the UK are registered as (1) above the VAT threshold, and (2) below the VAT threshold.
	tabling member printed	Lord Marlesford
	uin	HL8606
	answer	answer is ministerial correction date of answer 27/06/2018 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> answering member printed Lord Bates grouped question UIN HL8607 HL8608 question first answered 27/06/2018 14:04:15 answering member 1091 label Biography information for Lord Bates
	tabling member	1854 label Biography information for Lord Marlesford

923143

	registered interest
	date	13/06/2018
	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 whether they have any plans to change the £85,000 VAT threshold.
	tabling member printed	Lord Marlesford
	uin	HL8607
	answer	answer is ministerial correction date of answer 27/06/2018 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> answering member printed Lord Bates grouped question UIN HL8606 HL8608 question first answered 27/06/2018 14:04:15 answering member 1091 label Biography information for Lord Bates
	tabling member	1854 label Biography information for Lord Marlesford

923144

	registered interest
	date	13/06/2018
	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 what is the threshold for VAT registration in each member state of the EU.
	tabling member printed	Lord Marlesford
	uin	HL8608
	answer	answer is ministerial correction date of answer 27/06/2018 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> answering member printed Lord Bates grouped question UIN HL8606 HL8607 question first answered 27/06/2018 14:04:15 answering member 1091 label Biography information for Lord Bates
	tabling member	1854 label Biography information for Lord Marlesford

916630

	registered interest
	date	04/06/2018
	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 whether they intend that the UK will stay in the European VAT area after Brexit.
	tabling member printed	Lord Taylor of Warwick
	uin	HL8326
	answer	answer is ministerial correction date of answer 18/06/2018 answer text <p>The Government’s aim is to keep VAT processes as close as possible to what they are now. This will provide continuity and certainty for businesses and individuals.</p><p> </p><p>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><p> </p> answering member printed Lord Bates question first answered 18/06/2018 15:07:41 answering member 1091 label Biography information for Lord Bates
	tabling member	1796 label Biography information for Lord Taylor of Warwick

838867

	registered interest
	date	08/02/2018
	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 what assessment they have made of the impact of leaving the EU VAT area on British companies, including small and micro businesses.
	tabling member printed	Lord Allen of Kensington
	uin	HL5507
	answer	answer is ministerial correction date of answer 22/02/2018 answer text <p>It is the Government’s intention that the administration of the VAT regime following EU exit will remain largely as it currently is, as far as is desirable and practicable. Further information can be found in the Impact Assessment that accompanied the Taxation (Cross Border Trade) Bill, published on 20/11/2017.</p><p> </p> answering member printed Lord Bates question first answered 22/02/2018 15:19:48 answering member 1091 label Biography information for Lord Bates
	tabling member	4304 label Biography information for Lord Allen of Kensington

909610

	registered interest
	date	22/05/2018
	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 21 May (HL7676), which crown bodies using the single series of VAT registration numbers are in the private sector.
	tabling member printed	Lord Berkeley
	uin	HL8105
	answer	answer is ministerial correction date of answer 06/06/2018 answer text <p>HMRC cannot comment on the affairs of individual taxpayers.</p><p><strong> </strong></p> answering member printed Lord Bates question first answered 06/06/2018 16:03:10 answering member 1091 label Biography information for Lord Bates
	tabling member	3526 label Biography information for Lord Berkeley