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1241709

registered interest
date	08/10/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Duty Free Allowances
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, for what reason (a) tax free shopping for all passengers travelling from the UK and (b) the VAT refund scheme for foreign tourists are being withdrawn.
tabling member constituency	North Ayrshire and Arran
tabling member printed	Patricia Gibson
uin	101037
answer	answer is ministerial correction date of answer 13/10/2020 answer text <p>Ahead of the end of the transition period, the Government has announced the VAT and excise duty treatment of goods purchased by individuals for personal use and carried in their luggage arriving from or going overseas (passengers). The following rules will apply from 1 January 2021:</p><p>- Passengers travelling from Great Britain to any destination outside the United Kingdom (UK) will be able to purchase duty-free excise goods once they have passed security controls at ports, airports, and international rail stations.</p><p>- Personal allowances will apply to passengers entering Great Britain from a destination outside of the UK, with alcohol allowances significantly increased.</p><p>- The VAT Retail Export Scheme (RES) in Great Britain will not be extended to passengers travelling to the EU and will be withdrawn for all passengers.</p><p>- The concessionary treatment on tax-free sales for non-excise goods will be removed across the UK.</p><p> </p><p>The Government published a consultation which ran from 11 March to 20 May. During this time the Government held a number of virtual meetings with stakeholders to hear their views and received 73 responses to the consultation. The Government has also continued to meet and discuss with key stakeholders following the announcement of these policies.</p><p> </p><p>The detailed rationale for these changes are included in the written ministerial statement and summary of responses to the recent consultation: <a href="https://questions-statements.parliament.uk/written-statements/detail/2020-09-11/hcws448" target="_blank">https://questions-statements.parliament.uk/written-statements/detail/2020-09-11/hcws448</a> and <a href="https://www.gov.uk/government/consultations/a-consultation-on-duty-free-and-tax-free-goods-carried-by-passengers" target="_blank">https://www.gov.uk/government/consultations/a-consultation-on-duty-free-and-tax-free-goods-carried-by-passengers</a>.</p><p> </p><p>In 2019 HMRC estimate that VAT RES refunds cost around £0.5billion in VAT for around 1.2million non-EU visitors. In 2019 the ONS estimate there were substantially more EU visitors (24.8 million) than non-EU passengers (16.0 million) to the UK. This implies an extension to EU residents would significantly increase the cost by up to an estimated £0.9billion. This would result in a large amount of deadweight loss by subsidising spending from EU visitors which already happens without a refund mechanism in place, potentially taking the total cost up to around £1.4billion per annum.</p><p> </p><p>The concessionary treatment on tax-free sales currently affects airports that fly to non-EU destinations. The extension of duty-free sales to EU bound passengers will be a significant boost to all airports in England, Scotland and Wales, including Edinburgh and Glasgow and smaller regional airports which have not been able to offer duty-free to the EU before.</p><p> </p><p>HMRC estimate that around £150 million of VAT is not charged as a result of tax-free airside sales. As with the VAT RES, extending the relief to the EU would significantly increase the cost of the scheme and result in a large amount of deadweight loss by subsidising spending from EU-bound passengers which already happens.</p><p> </p><p>The final costings will be subject to scrutiny by the independent Office for Budget Responsibility and will be set out at the next forecast.</p><p> </p><p>The Government also recognises the challenges the aviation sector is facing as it recovers from the impacts of Covid-19 and has supported the sector throughout the pandemic, and continues to do so, including schemes to raise capital, flexibilities with tax bills, and financial support for employees.</p> answering member constituency Saffron Walden answering member printed Kemi Badenoch grouped question UIN 100884 100932 100933 100934 101038 question first answered 13/10/2020 09:03:29 answering member 4597 label Biography information for Kemi Badenoch
tabling member	4435 label Biography information for Patricia Gibson

1241710

registered interest
date	08/10/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Duty Free Allowances
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 effect of the withdrawal of tax free shopping on the competitiveness of UK airports.
tabling member constituency	North Ayrshire and Arran
tabling member printed	Patricia Gibson
uin	101038
answer	answer is ministerial correction date of answer 13/10/2020 answer text <p>Ahead of the end of the transition period, the Government has announced the VAT and excise duty treatment of goods purchased by individuals for personal use and carried in their luggage arriving from or going overseas (passengers). The following rules will apply from 1 January 2021:</p><p>- Passengers travelling from Great Britain to any destination outside the United Kingdom (UK) will be able to purchase duty-free excise goods once they have passed security controls at ports, airports, and international rail stations.</p><p>- Personal allowances will apply to passengers entering Great Britain from a destination outside of the UK, with alcohol allowances significantly increased.</p><p>- The VAT Retail Export Scheme (RES) in Great Britain will not be extended to passengers travelling to the EU and will be withdrawn for all passengers.</p><p>- The concessionary treatment on tax-free sales for non-excise goods will be removed across the UK.</p><p> </p><p>The Government published a consultation which ran from 11 March to 20 May. During this time the Government held a number of virtual meetings with stakeholders to hear their views and received 73 responses to the consultation. The Government has also continued to meet and discuss with key stakeholders following the announcement of these policies.</p><p> </p><p>The detailed rationale for these changes are included in the written ministerial statement and summary of responses to the recent consultation: <a href="https://questions-statements.parliament.uk/written-statements/detail/2020-09-11/hcws448" target="_blank">https://questions-statements.parliament.uk/written-statements/detail/2020-09-11/hcws448</a> and <a href="https://www.gov.uk/government/consultations/a-consultation-on-duty-free-and-tax-free-goods-carried-by-passengers" target="_blank">https://www.gov.uk/government/consultations/a-consultation-on-duty-free-and-tax-free-goods-carried-by-passengers</a>.</p><p> </p><p>In 2019 HMRC estimate that VAT RES refunds cost around £0.5billion in VAT for around 1.2million non-EU visitors. In 2019 the ONS estimate there were substantially more EU visitors (24.8 million) than non-EU passengers (16.0 million) to the UK. This implies an extension to EU residents would significantly increase the cost by up to an estimated £0.9billion. This would result in a large amount of deadweight loss by subsidising spending from EU visitors which already happens without a refund mechanism in place, potentially taking the total cost up to around £1.4billion per annum.</p><p> </p><p>The concessionary treatment on tax-free sales currently affects airports that fly to non-EU destinations. The extension of duty-free sales to EU bound passengers will be a significant boost to all airports in England, Scotland and Wales, including Edinburgh and Glasgow and smaller regional airports which have not been able to offer duty-free to the EU before.</p><p> </p><p>HMRC estimate that around £150 million of VAT is not charged as a result of tax-free airside sales. As with the VAT RES, extending the relief to the EU would significantly increase the cost of the scheme and result in a large amount of deadweight loss by subsidising spending from EU-bound passengers which already happens.</p><p> </p><p>The final costings will be subject to scrutiny by the independent Office for Budget Responsibility and will be set out at the next forecast.</p><p> </p><p>The Government also recognises the challenges the aviation sector is facing as it recovers from the impacts of Covid-19 and has supported the sector throughout the pandemic, and continues to do so, including schemes to raise capital, flexibilities with tax bills, and financial support for employees.</p> answering member constituency Saffron Walden answering member printed Kemi Badenoch grouped question UIN 100884 100932 100933 100934 101037 question first answered 13/10/2020 09:03:30 answering member 4597 label Biography information for Kemi Badenoch
tabling member	4435 label Biography information for Patricia Gibson

1241779

registered interest
date	08/10/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Beer: Small Businesses
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many breweries produce less than (a) 2,100 hectolitres and (b) 5,000 hectolitres of beer in each local authority area each year.
tabling member constituency	Wentworth and Dearne
tabling member printed	John Healey
uin	100891
answer	answer is ministerial correction date of answer 13/10/2020 answer text <p>HMRC publishes annual statistics on Small Brewers Relief, this includes the total number of people claiming the relief and the cost of the relief. Information on the location of Brewers receiving the relief is not readily available. The latest publication of annual tax relief data for Small Brewers Relief can be found at https://www.gov.uk/government/statistics/main-tax-expenditures-and-structural-reliefs.</p> answering member constituency Saffron Walden answering member printed Kemi Badenoch question first answered 13/10/2020 09:06:27 answering member 4597 label Biography information for Kemi Badenoch
tabling member	400 label Biography information for John Healey

1241780

registered interest
date	08/10/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Beer: Excise Duties
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what the value is of the small breweries relief to breweries producing (a) 3,000 hectolitres, (b) 4,000 hectolitres and (c) 5,000 hectolitres of beer each year.
tabling member constituency	Wentworth and Dearne
tabling member printed	John Healey
uin	100892
answer	answer is ministerial correction date of answer 13/10/2020 answer text <p>Small Brewers producing less than 5,000 hectolitres per year are currently entitled to a 50% reduction in the rate of duty charged on their beer. The value of the relief to an individual Brewer will depend on the strength of the beer produced. At an average strength of 4% this would reduce a Brewer’s beer duty bill by £114,480 on 3,000 hectolitres, £152,640 on 4,000 hectolitres, and £190.800 on 5,000 hectolitres per annum.</p><p> </p><p>HMRC publishes annual statistics on Small Brewers Relief, this includes the number of people claiming the relief and the total cost of the relief. Information on the total cost of the relief by production volume is not readily available. The latest publication of annual tax relief data for Small Brewers Relief can be found at https://www.gov.uk/government/statistics/main-tax-expenditures-and-structural-reliefs.</p> answering member constituency Saffron Walden answering member printed Kemi Badenoch question first answered 13/10/2020 09:04:58 answering member 4597 label Biography information for Kemi Badenoch
tabling member	400 label Biography information for John Healey

1241799

registered interest
date	08/10/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Gift Aid
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will temporarily increase the rate of Gift Aid from 20 per cent to 25 per cent for two years, similar to the Gift Aid Transitional Relief Scheme of 2008.
tabling member constituency	Harrow East
tabling member printed	Bob Blackman
uin	100957
answer	answer is ministerial correction date of answer 16/10/2020 answer text In response to these proposals to increase Gift Aid to 25 per cent I refer the Hon Member to the answer that I gave on 4 September to the Hon Member for Lewisham East (UIN 82365). answering member constituency Saffron Walden answering member printed Kemi Badenoch grouped question UIN 100958 100959 question first answered 16/10/2020 09:21:51 answering member 4597 label Biography information for Kemi Badenoch
tabling member	4005 label Biography information for Bob Blackman

1241800

registered interest
date	08/10/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Gift Aid
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, with reference to the minimum estimated cost of £522 million for one month of the Eat Out to Help Out scheme, what assessment his Department has made of the potential merits of increasing the rate of Gift Aid from 20 percent to 25 per cent for two years which the charity sector estimates will cost £325 million.
tabling member constituency	Harrow East
tabling member printed	Bob Blackman
uin	100958
answer	answer is ministerial correction date of answer 16/10/2020 answer text In response to these proposals to increase Gift Aid to 25 per cent I refer the Hon Member to the answer that I gave on 4 September to the Hon Member for Lewisham East (UIN 82365). answering member constituency Saffron Walden answering member printed Kemi Badenoch grouped question UIN 100957 100959 question first answered 16/10/2020 09:21:51 answering member 4597 label Biography information for Kemi Badenoch
tabling member	4005 label Biography information for Bob Blackman

1241801

registered interest
date	08/10/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Gift Aid
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 increasing the rate of Gift Aid to 25 percent for two years.
tabling member constituency	Harrow East
tabling member printed	Bob Blackman
uin	100959
answer	answer is ministerial correction date of answer 16/10/2020 answer text In response to these proposals to increase Gift Aid to 25 per cent I refer the Hon Member to the answer that I gave on 4 September to the Hon Member for Lewisham East (UIN 82365). answering member constituency Saffron Walden answering member printed Kemi Badenoch grouped question UIN 100957 100958 question first answered 16/10/2020 09:21:51 answering member 4597 label Biography information for Kemi Badenoch
tabling member	4005 label Biography information for Bob Blackman

1241807

registered interest
date	08/10/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Broadband: Finance
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether he plans to increase the £5 billion of Government funding for the delivery nationwide one-gibibit-capable broadband.
tabling member constituency	Tatton
tabling member printed	Esther McVey
uin	100990
answer	answer is ministerial correction date of answer 16/10/2020 answer text <p>The government recognises the importance of connectivity both to the economy and to people’s lives. We are committed to nationwide gigabit-capable broadband as soon as possible, and are taking a number of steps to achieve this.</p><p>The March Budget this year committed £5 billion to support the rollout of gigabit-capable broadband in the hardest to reach areas. This is the largest ever public investment by a UK government in digital connectivity.</p><p>As well as this, the government is encouraging competition and making it easier for commercial investment in gigabit-capable broadband. For example, we have introduced legislation to make it easier to install gigabit-capable broadband in blocks of flats, and confirmed we will legislate to ensure new build homes are built with gigabit-capable broadband.</p><p>The Comprehensive Spending Review, which will be published in the autumn, will set out the government’s spending plans.</p> answering member constituency Saffron Walden answering member printed Kemi Badenoch question first answered 16/10/2020 09:23:57 answering member 4597 label Biography information for Kemi Badenoch
tabling member	4084 label Biography information for Esther McVey

1241809

registered interest
date	08/10/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Small Businesses: Internet
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 providing financial support to independent businesses who have limited internet access.
tabling member constituency	Tatton
tabling member printed	Esther McVey
uin	100991
answer	answer is ministerial correction date of answer 16/10/2020 answer text <p>The government recognises the importance of digital connectivity both to the economy and to people’s lives and is committed to delivering nationwide gigabit-capable broadband as soon as possible. At Budget we committed £5 billion to support its rollout in the hardest to reach areas. This will benefit homes and businesses across the UK. In addition, we are currently providing vouchers worth up to £3,500 to rural businesses to help them pay connection fees for gigabit-capable broadband.</p><p> </p><p>Furthermore, this autumn the Chancellor has announced a targeted package of measures to support jobs and business through the winter months following the introduction of further measures to control the spread of COVID-19.</p> answering member constituency Saffron Walden answering member printed Kemi Badenoch question first answered 16/10/2020 09:24:01 answering member 4597 label Biography information for Kemi Badenoch
tabling member	4084 label Biography information for Esther McVey

1241823

registered interest
date	08/10/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Gift Aid: Coronavirus
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, with reference to the findings of the Institute of Fundraising of a £10 billion charity funding gap created by coronavirus, published on 19 August 2020, if he will make an assessment of the potential merits of temporarily increasing the rate of Gift Aid for charities during the covid-19 outbreak.
tabling member constituency	Rotherham
tabling member printed	Sarah Champion
uin	101025
answer	answer is ministerial correction date of answer 16/10/2020 answer text <p>The Government is fully committed to supporting charities through the Gift Aid regime. This relief is tied to the basic rate of tax paid by donors, currently at 20%, so can only be changed if the personal basic tax rate changes.</p><p>The Government recognises that the sector is experiencing significant pressures and has made available an unprecedented package of economic support, including a £750 million package specifically for charities.</p> answering member constituency Saffron Walden answering member printed Kemi Badenoch question first answered 16/10/2020 09:19:56 answering member 4597 label Biography information for Kemi Badenoch
tabling member	4267 label Biography information for Sarah Champion