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1286353

registered interest
date	11/02/2021
answering body	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 the Chancellor of the Exchequer, for what reason the zero-rate of value-added tax for period products is not applied to reusable menstrual underwear that has been specifically designed for period management.
tabling member constituency	Liverpool, Riverside
tabling member printed	Kim Johnson
uin	153413
answer	answer is ministerial correction date of answer 26/02/2021 answer text <p>A zero rate of VAT has applied to women’s sanitary products since 1 January 2021. This applies to those products which were previously subject to the reduced rate of 5 per cent, for example, tampons and pads, and to reusable menstrual products, such as keepers.</p><p> </p><p>The relief specifically excludes articles of clothing, such as “period pants”. Such exclusions are designed to ensure that the relief is properly targeted, since difficulties in policing the scope of the relief create the potential for litigation, erosion of the tax base and a reduction in revenue. Under existing rules “period pants” may already qualify for the zero rate, if they have been specifically designed to be worn by a child, meet the sizing criteria, and are held out for sale specifically for use by girls under the age of 14 years old.</p><p> </p><p>Details are provided in VAT Notice 714: zero-rating young children's clothing and footwear: <a href="https://www.gov.uk/government/publications/vat-notice-714-zero-rating-young-childrens-clothing-and-footwear/vat-notice-714-zero-rating-young-childrens-clothing-and-footwear#items-suitable-only-for-young-children" target="_blank">https://www.gov.uk/government/publications/vat-notice-714-zero-rating-young-childrens-clothing-and-footwear/vat-notice-714-zero-rating-young-childrens-clothing-and-footwear#items-suitable-only-for-young-children</a>.</p><p> </p><p>The new zero rate will ensure that every woman that needs sanitary protection during their monthly cycle will now, for the first time, have access to a variety of zero rated products on which they had previously paid a 5 per cent rate of VAT.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 153414 question first answered 26/02/2021 13:04:48 answering member 3991 label Biography information for Jesse Norman
tabling member	4824 label Biography information for Kim Johnson

1286354

registered interest
date	11/02/2021
answering body	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 the Chancellor of the Exchequer, what assessment he has made of the effect on women of not including reusable menstrual underwear in the new zero rate of VAT for sanitary protection products.
tabling member constituency	Liverpool, Riverside
tabling member printed	Kim Johnson
uin	153414
answer	answer is ministerial correction date of answer 26/02/2021 answer text <p>A zero rate of VAT has applied to women’s sanitary products since 1 January 2021. This applies to those products which were previously subject to the reduced rate of 5 per cent, for example, tampons and pads, and to reusable menstrual products, such as keepers.</p><p> </p><p>The relief specifically excludes articles of clothing, such as “period pants”. Such exclusions are designed to ensure that the relief is properly targeted, since difficulties in policing the scope of the relief create the potential for litigation, erosion of the tax base and a reduction in revenue. Under existing rules “period pants” may already qualify for the zero rate, if they have been specifically designed to be worn by a child, meet the sizing criteria, and are held out for sale specifically for use by girls under the age of 14 years old.</p><p> </p><p>Details are provided in VAT Notice 714: zero-rating young children's clothing and footwear: <a href="https://www.gov.uk/government/publications/vat-notice-714-zero-rating-young-childrens-clothing-and-footwear/vat-notice-714-zero-rating-young-childrens-clothing-and-footwear#items-suitable-only-for-young-children" target="_blank">https://www.gov.uk/government/publications/vat-notice-714-zero-rating-young-childrens-clothing-and-footwear/vat-notice-714-zero-rating-young-childrens-clothing-and-footwear#items-suitable-only-for-young-children</a>.</p><p> </p><p>The new zero rate will ensure that every woman that needs sanitary protection during their monthly cycle will now, for the first time, have access to a variety of zero rated products on which they had previously paid a 5 per cent rate of VAT.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 153413 question first answered 26/02/2021 13:04:47 answering member 3991 label Biography information for Jesse Norman
tabling member	4824 label Biography information for Kim Johnson

1286500

registered interest
date	11/02/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Research: Tax Allowances
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what the Government's timescale is for responding to the scope of qualifying expenditures for R&D Tax Credits consultation that closed on 13 October 2020.
tabling member constituency	Newcastle upon Tyne Central
tabling member printed	Chi Onwurah
uin	153243
answer	answer is ministerial correction date of answer 26/02/2021 answer text <p>The Government sought views from stakeholders on the scope of qualifying expenditures for R&amp;D Tax Credits between 21 July and 14 October 2020. Officials are currently considering responses to the consultation and the Government will respond in due course.</p><p> </p><p>The Government keeps all tax reliefs under review. When considering making any changes to tax reliefs, HM Treasury must ensure they provide support to businesses across the economy in a fair way and represent good value for money for the taxpayer.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 26/02/2021 13:10:29 answering member 3991 label Biography information for Jesse Norman
tabling member	4124 label Biography information for Chi Onwurah

1285476

registered interest
date	10/02/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Members: Correspondence
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, when he plans to reply to the letter of 18 March 2020 and email of 6 October 2020 from the hon. Member for Blackpool North and Cleveleys on VAT and veterinary fees raised on behalf of a constituent.
tabling member constituency	Blackpool North and Cleveleys
tabling member printed	Paul Maynard
uin	152456
answer	answer is ministerial correction date of answer 26/02/2021 answer text The Financial Secretary responded to the Member on 9 November 2020. A further copy has been sent by email. answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 26/02/2021 12:56:46 answering member 3991 label Biography information for Jesse Norman
tabling member	3926 label Biography information for Paul Maynard

1285602

registered interest
date	10/02/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Advertising: Tax Allowances
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what assessment his Department has made of the potential merits of introducing an advertising tax credit as part of the longer-term covid-19 economic recovery plan to (a) help stimulate consumer spending and (b) channel investment into specific categories of media.
tabling member constituency	Linlithgow and East Falkirk
tabling member printed	Martyn Day
uin	152583
answer	answer is ministerial correction date of answer 26/02/2021 answer text <p>The Government keeps all tax policy under review and regularly receives proposals for sector-specific tax reliefs. When considering any new tax reliefs, HM Treasury must ensure they provide support to businesses across the economy and represent good value for money for the taxpayer.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 152584 question first answered 26/02/2021 12:58:37 answering member 3991 label Biography information for Jesse Norman
tabling member	4488 label Biography information for Martyn Day

1285605

registered interest
date	10/02/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Advertising: Tax 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 potential merits of introducing advertising tax credit outlined in the Advertising Association's industry modelling on tax revenues.
tabling member constituency	Linlithgow and East Falkirk
tabling member printed	Martyn Day
uin	152584
answer	answer is ministerial correction date of answer 26/02/2021 answer text <p>The Government keeps all tax policy under review and regularly receives proposals for sector-specific tax reliefs. When considering any new tax reliefs, HM Treasury must ensure they provide support to businesses across the economy and represent good value for money for the taxpayer.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 152583 question first answered 26/02/2021 12:58:37 answering member 3991 label Biography information for Jesse Norman
tabling member	4488 label Biography information for Martyn Day

1285779

registered interest
date	10/02/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Protective Clothing: VAT Zero Rating
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether a zero-rating of VAT can be applied on face masks that do not meet Public Health England's PPE standards if they are held out for sale for young children by retailers.
tabling member constituency	Romford
tabling member printed	Andrew Rosindell
uin	152421
answer	answer is ministerial correction date of answer 26/02/2021 answer text <p>In order to help keep costs down for families, the Government maintains a zero-rate of VAT on the supply of children’s clothing. VAT Notice 714 sets out guidance on what qualifies for the zero rate; this does not include face masks.</p><p> </p><p>VAT makes a significant contribution towards the public finances and helps to pay for the Government’s spending priorities, including health, schools and defence. Although the Government keeps all taxes under review, there are no plans to change the VAT treatment of children’s clothing.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 152422 question first answered 26/02/2021 13:01:27 answering member 3991 label Biography information for Jesse Norman
tabling member	1447 label Biography information for Andrew Rosindell

1285780

registered interest
date	10/02/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Protective Clothing: VAT Zero Rating
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether a zero-rating of VAT can be applied on face masks that meet Public Health England's PPE standards if they are held out for sale for young children by retailers.
tabling member constituency	Romford
tabling member printed	Andrew Rosindell
uin	152422
answer	answer is ministerial correction date of answer 26/02/2021 answer text <p>In order to help keep costs down for families, the Government maintains a zero-rate of VAT on the supply of children’s clothing. VAT Notice 714 sets out guidance on what qualifies for the zero rate; this does not include face masks.</p><p> </p><p>VAT makes a significant contribution towards the public finances and helps to pay for the Government’s spending priorities, including health, schools and defence. Although the Government keeps all taxes under review, there are no plans to change the VAT treatment of children’s clothing.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 152421 question first answered 26/02/2021 13:01:27 answering member 3991 label Biography information for Jesse Norman
tabling member	1447 label Biography information for Andrew Rosindell

1285783

registered interest
date	10/02/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Coronavirus: Disease Control
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what steps he is is taking to support people who have been unable to access the Government's covid-19 financial support schemes to date.
tabling member constituency	Harlow
tabling member printed	Robert Halfon
uin	152498
answer	answer is ministerial correction date of answer 26/02/2021 answer text <p>Throughout this crisis, the Government has sought to protect people’s jobs and livelihoods while also supporting businesses and public services across the UK, putting in place an economic package of support worth over £280 billion this year. These support measures are carefully designed to complement each other to ensure jobs and livelihoods are protected. Support is targeted to make sure public funds are used responsibly, helping those who need it most as quickly as possible, while minimising fraud risk. The Government has engaged closely with proposals put forward by stakeholder groups, and will continue to do so.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 26/02/2021 13:07:12 answering member 3991 label Biography information for Jesse Norman
tabling member	3985 label Biography information for Robert Halfon