To ask the Chancellor of the Exchequer, what (a) discussions he has had with and (b)
guidance he has provided to (i) micro and (ii) other small businesses providing digital
services in the EU27 on transferring from the VAT Mini One Stop Shop system to the
third country VAT MOSS system in the event that the UK leaves the EU.
<p>The UK VAT Mini One Stop Shop (MOSS) will no longer be available to UK businesses
if the UK leaves the EU without a deal. UK businesses cannot be transferred to the
EU’s ‘Non-Union’ scheme automatically but the Government has written to all current
users of UK VAT MOSS advising them of their options if the UK leaves the EU without
a deal. This information was also included as part of the EU Exit guidance to businesses
published on gov.uk. If the UK leaves with a deal then we will enter an implementation
period. During the implementation period, businesses can continue to use the UK VAT
MOSS system as they do currently.</p>
To ask the Chancellor of the Exchequer, whether he has consulted UK tour operators
operating in the EU27 on the process for transferring to VAT payment in individual
countries from the Tour Operators Margin Scheme in the event that the UK leaves the
EU; and if he will make a statement.
<p>HMRC met with representatives of UK tour operators to discuss the proposed continuation
of the Tour Operators Margin Scheme in the event of the UK leaving the EU without
a deal. The risk that UK tour operators may be required to register in EU member states
was discussed.</p><p> </p><p>The future treatment of UK tour operators in the EU is
a matter for member states. However, HMRC is not aware of any member state that currently
requires non-EU based tour operators to register for VAT.</p><p> </p><p>HMRC is unable
to advise on tax administration in other countries, including the EU. The EU Commission
website contains contact details for member state tax administrations along with information
about how VAT operates in each member state.</p>
To ask the Secretary of State for Business, Energy and Industrial Strategy, pursuant
to the Answer of 23 April to Question 242927, how the Government is ensuring the exclusion
of regulatory provisions from the Business Impact Target as relating to the safety
of tenants, residents and occupants in buildings that stem from, or relate to, Government’s
response to the Grenfell tragedy, reviews, inquiries or working groups; which regulatory
objects and subjects have been excluded in this way; and which units are responsible
for ensuring this exclusion.
<p>As set out in the Written Statement of 20 June 2018, departments and regulators
are legally responsible for certifying if their regulatory provisions are covered
by the Business Impact Target exemption relating to the safety of tenants, residents
and occupants in buildings that stem from, or relate to, Government’s response to
the Grenfell tragedy, reviews, inquiries or working groups. Any measures which have
been certified by the individual departments or regulators under the Grenfell exclusion
are listed in the Better Regulation annual report. The 2018/19 annual report will
be published this summer.</p>