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1125084

registered interest
date	07/05/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	101 Calls: Fees and Charges
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether his Department receives any money from the 15 pence service charge on calls to the non-emergency police hotline 101.
tabling member constituency	Birmingham, Selly Oak
tabling member printed	Steve McCabe
uin	251216
answer	answer is ministerial correction date of answer 13/05/2019 answer text <p>VAT is applied at the standard rate of 20% to all telephone service call charges.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 13/05/2019 15:48:17 answering member 3935 label Biography information for Mel Stride
tabling member	298 label Biography information for Steve McCabe

1124348

registered interest
date	01/05/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	101 Calls: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what the contribution has been to the public purse from levying VAT on the 101 non-emergency police phone line.
tabling member constituency	East Worthing and Shoreham
tabling member printed	Tim Loughton
uin	249791
answer	answer is ministerial correction date of answer 08/05/2019 answer text <p>The details that HMRC collects from taxpayers on their VAT returns are not specific enough to provide an estimate of VAT on 101 phone calls.</p><p> </p><p>To minimise the administrative burden on businesses, they are only required to report the total VAT on all their taxable supplies of goods and services in the relevant period. It is therefore not possible to identify the types of supplies on which the VAT was charged.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 08/05/2019 15:26:04 answering member 3935 label Biography information for Mel Stride
tabling member	114 label Biography information for Tim Loughton

1023965

registered interest
date	12/12/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Advance Pricing Agreements
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how much revenue has accrued to the public purse from anti-avoidance measures to tackle groups of companies using intra-group loans or derivatives to reduce the group’s tax bill.
tabling member constituency	Bootle
tabling member printed	Peter Dowd
uin	201707
answer	answer is ministerial correction date of answer 17/12/2018 answer text <p>There have been a large number of measures over the years which operate to counter Corporation Tax avoidance using intra-group loans and derivatives. The key measures are the ‘unallowable purpose’ rules (sections 441 and 690 of Corporation Tax Act 2009), the transfer pricing rules (Part 4 of Taxation (International and Other Provisions) Act 2010 (“TIOPA 2010”)), the group mismatch scheme rules (Part 21B of Corporation Tax Act 2010 (“CTA 2010”)), the tax mismatch scheme rules (Part 21BA of CTA 2010), the hybrid and other mismatches rules (Part 6A of TIOPA 2010), the controlled foreign companies rules (Part 9A of TIOPA 2010) and the corporate interest restriction rules (Part 10 of TIOPA 2010). Taken together these measures have been successful in protecting revenues, but it is not possible to say how much would otherwise have been lost.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 17/12/2018 16:30:55 answering member 3935 label Biography information for Mel Stride
tabling member	4397 label Biography information for Peter Dowd

1064410

registered interest
date	20/02/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Agriculture: Inheritance Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many claims qualified for Inheritance Tax exemption on agricultural property in 2018; what the location was of claim; and what the average income was of the recipients.
tabling member constituency	Bootle
tabling member printed	Peter Dowd
uin	223935
answer	answer is ministerial correction date of answer 25/02/2019 answer text <p>Claims qualified for Inheritance Tax exemption on agricultural property relief (APR) and business property relief (BPR) in 2018/19 are currently unavailable.</p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 223941 question first answered 25/02/2019 17:40:15 answering member 3935 label Biography information for Mel Stride
tabling member	4397 label Biography information for Peter Dowd

1020698

registered interest
date	07/12/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Agriculture: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many farmers have been excluded from the agricultural flat-rate VAT scheme since its introduction in each region of the UK in each year since the scheme's introduction.
tabling member constituency	Upper Bann
tabling member printed	David Simpson
uin	199853
answer	answer is ministerial correction date of answer 14/12/2018 answer text <p>The table attached lists the known exclusions (refusal of entry into the scheme or subsequent removal from the scheme) from the Agricultural Flat Rate Scheme, broken down by region and calendar year.</p><p>These figures are based on management information and have not been assured to the standard of Official Statistics.</p><p>Figures are not available for the period covering 1993-2007.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 14/12/2018 14:19:54 answering member 3935 label Biography information for Mel Stride attachment 1 file name David Simpson PQ table - UIN 199853.docx title Table attached due to formatting issues on Q&A
tabling member	1597 label Biography information for David Simpson

1020699

registered interest
date	06/12/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Agriculture: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many agriculture flat-rate scheme questionnaires have been sent to participants in the scheme in each region of the UK.
tabling member constituency	Upper Bann
tabling member printed	David Simpson
uin	199854
answer	answer is ministerial correction date of answer 14/12/2018 answer text <p>HMRC may request additional information from businesses applying for, or participating in, the Agricultural Flat Rate Scheme (AFRS). Data is not available relating to all of these information requests.</p><p> </p><p>Between 2011-2015 HMRC undertook a specific review of eligibility for the AFRS, during which 43 questionnaires were sent to agricultural businesses participating in the scheme requesting additional information. 41 of these businesses were based in Northern Ireland, and 2 in Scotland.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 14/12/2018 13:57:54 answering member 3935 label Biography information for Mel Stride
tabling member	1597 label Biography information for David Simpson

1035253

registered interest
date	04/01/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Agriculture: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many farmers participated in the agricultural flat rate (AFRS) VAT scheme since its establishment in each region of the UK.
tabling member constituency	Upper Bann
tabling member printed	David Simpson
uin	205239
answer	answer is ministerial correction date of answer 14/01/2019 answer text The number of successful entrants to the agricultural flat rate scheme since its commencement in 1993 to 2017 is 1,742. HMRC does not hold historic data by region. answering member constituency Central Devon answering member printed Mel Stride question first answered 14/01/2019 13:56:52 answering member 3935 label Biography information for Mel Stride
tabling member	1597 label Biography information for David Simpson

1035254

registered interest
date	04/01/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Agriculture: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how the 43 agricultural businesses who participated in the agricultural flat rate (AFRS) VAT scheme were selected to receive a questionnaire as part of the HMRC review of eligibility between 2011 - 2015.
tabling member constituency	Upper Bann
tabling member printed	David Simpson
uin	205240
answer	answer is ministerial correction date of answer 14/01/2019 answer text <p>HMRC use various risking methods that includes risk triggers on types of businesses and intelligence, as part of their compliance work/activity. As a result of this activity 31 businesses that presented a VAT risk were removed from the agricultural flat rate scheme.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 14/01/2019 14:40:17 answering member 3935 label Biography information for Mel Stride
tabling member	1597 label Biography information for David Simpson

1108739

registered interest
date	01/04/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Aircraft: Imports
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether his Department has plans to charge VAT on aircraft imported into other EU states but remain in the UK after the UK has left the EU.
tabling member constituency	Welwyn Hatfield
tabling member printed	Grant Shapps
uin	239208
answer	answer is ministerial correction date of answer 04/04/2019 answer text <p>Treasury Ministers meet regularly with EU counterparts to discuss a wide range of issues.</p><p> </p><p>The free movement of aircraft being used as a means of transport is guaranteed by the Chicago Convention. This allows aircraft to land and take off at airports all over the world without the inconvenience of paying and reclaiming customs duties each time a trip is made. This will continue after the UK exits the EU.</p><p> </p><p>VAT is charged on the sale or import of aircraft at two rates – either 20 % or 0%. The rate applied is dependent on how the aircraft is used. Details of which rate is applicable is available on the government website GOV.UK.</p><p> </p><p> </p><p>If the UK leaves the EU without a deal imports from the EU will be charged VAT in line with the rules currently applicable to imports from outside the EU. However where the aircraft belong to a person or company established outside the UK they can stay in the UK for at least 6 months using temporary admission. Where the aircraft belongs to a person/company established in the UK the person may be eligible for returned goods relief which allows UK companies and persons to re-import their items into the UK without payment of VAT as long as they fulfil the conditions given in HMRC guidance.</p><p> </p><p>References: <a href="https://www.gov.uk/government/publications/notice-3001-special-procedures-for-the-union-customs-code/annex-c" target="_blank">Notice 301 Customs special procedures for the Union Customs Code Annex C Temporary Admission , end-use relief </a></p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 239209 question first answered 04/04/2019 15:46:22 answering member 3935 label Biography information for Mel Stride
tabling member	1582 label Biography information for Grant Shapps

1108740

registered interest
date	01/04/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Aircraft: Imports
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what discussions his Department has had with officials in the EU on the VAT status of aircraft imported into UK territories but remain in EU member states after the UK leaves the EU.
tabling member constituency	Welwyn Hatfield
tabling member printed	Grant Shapps
uin	239209
answer	answer is ministerial correction date of answer 04/04/2019 answer text <p>Treasury Ministers meet regularly with EU counterparts to discuss a wide range of issues.</p><p> </p><p>The free movement of aircraft being used as a means of transport is guaranteed by the Chicago Convention. This allows aircraft to land and take off at airports all over the world without the inconvenience of paying and reclaiming customs duties each time a trip is made. This will continue after the UK exits the EU.</p><p> </p><p>VAT is charged on the sale or import of aircraft at two rates – either 20 % or 0%. The rate applied is dependent on how the aircraft is used. Details of which rate is applicable is available on the government website GOV.UK.</p><p> </p><p> </p><p>If the UK leaves the EU without a deal imports from the EU will be charged VAT in line with the rules currently applicable to imports from outside the EU. However where the aircraft belong to a person or company established outside the UK they can stay in the UK for at least 6 months using temporary admission. Where the aircraft belongs to a person/company established in the UK the person may be eligible for returned goods relief which allows UK companies and persons to re-import their items into the UK without payment of VAT as long as they fulfil the conditions given in HMRC guidance.</p><p> </p><p>References: <a href="https://www.gov.uk/government/publications/notice-3001-special-procedures-for-the-union-customs-code/annex-c" target="_blank">Notice 301 Customs special procedures for the Union Customs Code Annex C Temporary Admission , end-use relief </a></p> answering member constituency Central Devon answering member printed Mel Stride grouped question UIN 239208 question first answered 04/04/2019 15:46:22 answering member 3935 label Biography information for Mel Stride
tabling member	1582 label Biography information for Grant Shapps