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1717685

	registered interest
	date	13/05/2024
	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 many businesses do not meet the VAT threshold in (a) the UK and (b) in each region of the UK.
	tabling member constituency	West Dorset
	tabling member printed	Chris Loder
	uin	25982
	answer	answer is ministerial correction date of answer 20/05/2024 answer text <p>The most recent year for which we hold complete tax records is for businesses with a basis period ending in 2021-22. For this year across the whole of the UK, there were a total of 9,170,000 businesses that declared turnover below the VAT threshold. Of these, 210,000 also had profits above £45,000.</p><p> </p><p>Please note that this is the total number of businesses with turnover below the VAT threshold. Of these some may have registered for VAT voluntarily, and others may be exempt from VAT for other reasons.</p><p> </p><p>HMRC does not hold readily available data on the regional breakdown of the total number of businesses across the UK which can be used for analysing VAT. This is because some businesses can have both single and multiple sites, and therefore such breakdowns would be of limited value.</p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston grouped question UIN 25981 25983 question first answered 20/05/2024 15:33:22 answering member 4407 label Biography information for Nigel Huddleston
	tabling member	4751 label Biography information for Chris Loder

1717686

	registered interest
	date	13/05/2024
	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 many businesses (a) do not meet the VAT threshold and (b) have profits over £45,000 in (i) the UK and (ii) in each region of the UK.
	tabling member constituency	West Dorset
	tabling member printed	Chris Loder
	uin	25983
	answer	answer is ministerial correction date of answer 20/05/2024 answer text <p>The most recent year for which we hold complete tax records is for businesses with a basis period ending in 2021-22. For this year across the whole of the UK, there were a total of 9,170,000 businesses that declared turnover below the VAT threshold. Of these, 210,000 also had profits above £45,000.</p><p> </p><p>Please note that this is the total number of businesses with turnover below the VAT threshold. Of these some may have registered for VAT voluntarily, and others may be exempt from VAT for other reasons.</p><p> </p><p>HMRC does not hold readily available data on the regional breakdown of the total number of businesses across the UK which can be used for analysing VAT. This is because some businesses can have both single and multiple sites, and therefore such breakdowns would be of limited value.</p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston grouped question UIN 25981 25982 question first answered 20/05/2024 15:33:22 answering member 4407 label Biography information for Nigel Huddleston
	tabling member	4751 label Biography information for Chris Loder

1685320

	registered interest
	date	26/01/2024
	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 steps he is taking to monitor the application of HMRC's charter for businesses with different VAT arrangements.
	tabling member constituency	York Central
	tabling member printed	Rachael Maskell
	uin	11627
	answer	answer is ministerial correction date of answer 31/01/2024 answer text <p>HMRC’s Customer Experience Committee oversees HMRC’s performance against the Charter and provides an annual report to set out progress in meeting Charter standards.</p><p>Performance against the charter is continually monitored by service standards, customer feedback surveys and other data, for example complaints.</p><p>Each year HMRC commissions independent customer surveys to review customer experience and perceptions for Individuals, Small Businesses, Agents, Mid-sized businesses and Large Businesses.</p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston question first answered 31/01/2024 16:42:54 answering member 4407 label Biography information for Nigel Huddleston
	tabling member	4471 label Biography information for Rachael Maskell

1607702

	registered interest
	date	27/03/2023
	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 has had discussions with his Cabinet colleagues on the potential impact of the provisions of the Windsor Agreement on his ability to vary the VAT registration threshold.
	tabling member constituency	Wokingham
	tabling member printed	John Redwood
	uin	174164
	answer	answer is ministerial correction date of answer 31/03/2023 answer text <p>The Windsor Framework establishes new freedoms for the UK to set VAT rates and thresholds in Northern Ireland that go far beyond those available before EU Exit. That includes the ability to zero rate additional goods for VAT and vary the VAT registration threshold.</p><p> </p><p> </p><p> </p><p> </p><p>All tax policy is a matter for the Chancellor, including how this applies in Northern Ireland, and any potential changes will be considered at future fiscal events.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins grouped question UIN 174165 174166 174526 question first answered 31/03/2023 08:55:45 answering member 4399 label Biography information for Victoria Atkins
	tabling member	14 label Biography information for Sir John Redwood

1607850

	registered interest
	date	27/03/2023
	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, when he last reviewed the lists of products that are (a) zero-rated for VAT and (b) subject to VAT at five per cent.
	tabling member constituency	East Dunbartonshire
	tabling member printed	Amy Callaghan
	uin	174437
	answer	answer is ministerial correction date of answer 30/03/2023 answer text <p>The Government keeps all taxes under review as part of the normal tax policy making cycle and Budget process.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 30/03/2023 12:11:48 answering member 4399 label Biography information for Victoria Atkins
	tabling member	4770 label Biography information for Amy Callaghan

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

1588703

	registered interest
	date	23/02/2023
	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 many businesses became eligible to pay VAT in (a) 2023 and (b) each of the preceding five years; and if he will make an estimate of the number and proportion of those businesses that would not have become eligible for VAT payments if the threshold had risen in line with inflation.
	tabling member constituency	North East Fife
	tabling member printed	Wendy Chamberlain
	uin	151416
	answer	answer is ministerial correction date of answer 28/02/2023 answer text <p>The UK has a higher VAT registration threshold than any EU Member State and the second highest in the OECD at £85,000. This keeps the majority of businesses out of VAT altogether.</p><p> </p><p>The number of businesses newly registering for VAT in each year can be found here: <a href="https://www.gov.uk/government/statistics/value-added-tax-vat-annual-statistics" target="_blank"><em>Value Added Tax (VAT) annual statistics - GOV.UK (www.gov.uk)</em></a><em>,</em> see Table T2.</p><p> </p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 28/02/2023 17:42:30 answering member 4399 label Biography information for Victoria Atkins
	tabling member	4765 label Biography information for Wendy Chamberlain

1586380

	registered interest
	date	17/02/2023
	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, if he will make an assessment of the potential merits of increasing the threshold above which businesses are liable to pay VAT.
	tabling member constituency	Ceredigion
	tabling member printed	Ben Lake
	uin	147210
	answer	answer is ministerial correction date of answer 23/02/2023 answer text <p>The Government recognises that accounting for VAT can be a burden on small businesses. This is why, at £85,000, the UK has a higher VAT registration threshold than any EU Member State and the second highest in the OECD. This keeps the majority of UK businesses out of VAT altogether.</p><p>Views on the VAT registration threshold are divided and the case for change has been regularly reviewed over the years. While some businesses have argued that a higher threshold would reduce administrative and financial burdens, others contend that a lower threshold would provide a fairer competitive environment.</p><p>It was announced at Autumn Budget 2022 that the VAT threshold will be maintained at its current level of £85,000 until 31 March 2026.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 23/02/2023 15:05:52 answering member 4399 label Biography information for Victoria Atkins
	tabling member	4630 label Biography information for Ben Lake

1580780

	registered interest
	date	25/01/2023
	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, whether he has made an assessment of instances where online (a) Government and (b) HMRC forms do not recognise valid business VAT numbers.
	tabling member constituency	Falkirk
	tabling member printed	John McNally
	uin	132499
	answer	answer is ministerial correction date of answer 02/02/2023 answer text <p>HMRC is not aware of any significant issues regarding the recognition of VAT numbers in Government or HMRC forms. If an IT issue does cause a VAT number not to be recognised, HMRC works with its IT delivery partners to support impacted customers and resolve the issue as soon as possible.</p><p> </p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 02/02/2023 14:23:17 answering member 4399 label Biography information for Victoria Atkins
	tabling member	4424 label Biography information for John McNally

1580278

	registered interest
	date	24/01/2023
	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, whether his Department has made an estimate of the additional VAT collected from an average household on expenditure related to a property purchase including (a) home improvements, (b) decoration and (c) furniture purchases.
	tabling member constituency	South Cambridgeshire
	tabling member printed	Anthony Browne
	uin	131410
	answer	answer is ministerial correction date of answer 01/02/2023 answer text <p>HMRC does not hold information on VAT revenue from specific products or services. Businesses are not required to provide HMRC with figures at a product level on their VAT returns, as this would impose an excessive administrative burden.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 01/02/2023 17:42:05 answering member 4399 label Biography information for Victoria Atkins
	tabling member	4801 label Biography information for Anthony Browne