Show Search Form

Search Results

registered interest	true false
date	exactly: or between: and
answering body
answering dept id
answering dept short name
answering dept sort name
hansard heading
house id
legislature	pref label
question text
tabling member constituency
tabling member printed
uin
answer	is ministerial correction true false date of answer exactly: or between: and answer text answering member constituency answering member printed grouped question UIN question first answered answering member label
tabling member	label

Search

227729

registered interest
date	17/03/2015
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Sanitary Products: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, if he will propose at an EU level (a) a review of the EU's classification of women's sanitary products as luxury items and (b) an end to the 5 per cent tax rate on such items.
tabling member constituency	Gosport
tabling member printed	Caroline Dinenage
uin	227738
answer	answer is ministerial correction date of answer 19/03/2015 answer text <p>Female sanitary products are not classified as luxury items. Indeed, a reduced rate of VAT of 5 per cent currently applies to female sanitary products. This has been in place since 2001 and is the lowest rate possible under EU law.</p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 19/03/2015 16:23:33 answering member 1529 label Biography information for Mr David Gauke
tabling member	4008 label Biography information for Dame Caroline Dinenage

227707

registered interest
date	17/03/2015
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Corporation Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, whether there is a lower corporation tax limit for clubs, voluntary organisations and charities below which such organisations are not required to submit corporation tax returns.
tabling member constituency	Isle of Wight
tabling member printed	Mr Andrew Turner
uin	227983
answer	answer is ministerial correction date of answer 20/03/2015 answer text <p>Where the corporation tax liability of a club or an unincorporated organisation does not exceed £100, and where that club or organisation is run exclusively for the benefit of its members, HM Revenue and Customs (HMRC) will not generally require that club or organisation to complete corporation tax returns. HMRC review such treatment every 5 years. This treatment does not apply to companies which are wholly owned by, or subsidiaries of, charities.</p><p> </p><p> </p><p> </p><p>HMRC recognises that asking a charity to formally claim tax relief every year would be administratively burdensome and therefore they do not require every charity to file a tax return every year.</p><p> </p><p> </p><p> </p><p>However, they do require every charity to file a tax return once every few years so that they can check that the charity is claiming any tax exemptions and reliefs in accordance with the law. In addition, charities have an obligation to complete a tax return where they have reason to believe that they should be paying tax on some of their income or gains.</p><p> </p><p> </p><p> </p><p>If HMRC send a notice to a charity to file a tax return, the charity must complete it and submit it within the time limits given on the forms or they may face a penalty.</p><p> </p><p> </p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 20/03/2015 08:32:31 answering member 1529 label Biography information for Mr David Gauke
tabling member	1426 label Biography information for Mr Andrew Turner

228271

registered interest
date	18/03/2015
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Revenue and Customs: Wales
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, with whom he consulted prior to making proposals on the future of HM Revenue and Customs offices in Wales as part of the Building our Future programme.
tabling member constituency	Wrexham
tabling member printed	Ian Lucas
uin	228187
answer	answer is ministerial correction date of answer 23/03/2015 answer text <p>HM Revenue and Customs (HMRC) has been discussing a vision of its future to 2020 and beyond with its workforce, through a consultation process called Building our Future. Through this, HMRC has outlined how it proposes to transform services to its customers and set out what this means for the future size, shape and location of the Department.<br><br>All HMRC staff members in every office have been invited to participate in Building our Future events, and around 80 per cent of staff have attended around 1,300 events across the UK in the two phases held so far.<br><br>HMRC also shared the main elements of this vision with MPs and Assembly Members in October 14. HMRC will continue to keep MPs and Assembly Members informed of the outcomes of these conversations.<br><br>HMRC has set out its early thinking about the principles that will determine its future location strategy, which involves bringing teams closer together in a smaller number of large, modern, adaptable Regional Centres. These centres will be supported by a UK-wide network of smaller specialist and touchdown sites. <br><br>HMRC has told staff that it believes that Cardiff is the most suitable location for a future Regional Centre in Wales, since it is already the biggest HMRC location in the country. However, no firm decisions have yet been made on the precise location or timing of a new HMRC Regional Centre in Cardiff or the nature and timing of impacts on other HMRC locations in Wales. <br><br>HMRC will be developing its plans over coming months and will share details of them as they emerge. HMRC will naturally undertake all necessary consultations and impact assessments.</p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke grouped question UIN 228093 228099 228103 228104 question first answered 23/03/2015 16:12:39 answering member 1529 label Biography information for Mr David Gauke
tabling member	1470 label Biography information for Ian C. Lucas

228077

registered interest
date	18/03/2015
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Revenue and Customs: Cardiff
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, what steps he plans to take in relation to the future operation of the Cardiff tax office.
tabling member constituency	Wrexham
tabling member printed	Ian Lucas
uin	228093
answer	answer is ministerial correction date of answer 23/03/2015 answer text <p>HM Revenue and Customs (HMRC) has been discussing a vision of its future to 2020 and beyond with its workforce, through a consultation process called Building our Future. Through this, HMRC has outlined how it proposes to transform services to its customers and set out what this means for the future size, shape and location of the Department.<br><br>All HMRC staff members in every office have been invited to participate in Building our Future events, and around 80 per cent of staff have attended around 1,300 events across the UK in the two phases held so far.<br><br>HMRC also shared the main elements of this vision with MPs and Assembly Members in October 14. HMRC will continue to keep MPs and Assembly Members informed of the outcomes of these conversations.<br><br>HMRC has set out its early thinking about the principles that will determine its future location strategy, which involves bringing teams closer together in a smaller number of large, modern, adaptable Regional Centres. These centres will be supported by a UK-wide network of smaller specialist and touchdown sites. <br><br>HMRC has told staff that it believes that Cardiff is the most suitable location for a future Regional Centre in Wales, since it is already the biggest HMRC location in the country. However, no firm decisions have yet been made on the precise location or timing of a new HMRC Regional Centre in Cardiff or the nature and timing of impacts on other HMRC locations in Wales. <br><br>HMRC will be developing its plans over coming months and will share details of them as they emerge. HMRC will naturally undertake all necessary consultations and impact assessments.</p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke grouped question UIN 228099 228103 228104 228187 question first answered 23/03/2015 16:12:39 answering member 1529 label Biography information for Mr David Gauke
tabling member	1470 label Biography information for Ian C. Lucas

228080

registered interest
date	18/03/2015
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Parking: Fines
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, what representations he has received about issuing notices of fines without declarations of VAT by private parking companies; and what enforcement action he is taking against companies that fail to comply with the law in that way.
tabling member constituency	Birmingham, Northfield
tabling member printed	Richard Burden
uin	228269
answer	answer is ministerial correction date of answer 23/03/2015 answer text <p>VAT is not due on fines and similar penalties levied in connection with parking.</p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke grouped question UIN 228248 question first answered 23/03/2015 16:08:54 answering member 1529 label Biography information for Mr David Gauke
tabling member	301 label Biography information for Richard Burden

228274

registered interest
date	18/03/2015
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Parking: Fines
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, whether parking notices (a) constitute taxable supply and (b) are subject to VAT.
tabling member constituency	Birmingham, Northfield
tabling member printed	Richard Burden
uin	228248
answer	answer is ministerial correction date of answer 23/03/2015 answer text <p>VAT is not due on fines and similar penalties levied in connection with parking.</p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke grouped question UIN 228269 question first answered 23/03/2015 16:08:54 answering member 1529 label Biography information for Mr David Gauke
tabling member	301 label Biography information for Richard Burden

228273

registered interest
date	18/03/2015
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	ICT: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, what assessment he has made of the effect on UK micro businesses of EU digital VAT legislation since its implementation on 1 January 2015; what discussions he has had with such businesses on the effect of that legislation; and if he will make a statement.
tabling member constituency	Brighton, Pavilion
tabling member printed	Caroline Lucas
uin	228209
answer	answer is ministerial correction date of answer 23/03/2015 answer text <p>A Tax Information and Impact Note was published on 10 December 2013 which included an assessment of the expected impact on small and micro businesses. It is available at <a href="https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/264647/Overview_of_legislation_in_draft.pdf" target="_blank">https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/264647/Overview_of_legislation_in_draft.pdf</a></p><p> </p><p> </p><p> </p><p>I refer the Hon. Lady to the answer that I gave on 10 December 2014.</p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 23/03/2015 16:07:46 answering member 1529 label Biography information for Mr David Gauke
tabling member	3930 label Biography information for Caroline Lucas