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775929

registered interest
date	23/10/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	NHS: VAT
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government whether the direct refund mechanism, provided for in section 41(3) of the VAT Act 1994, applies to wholly owned companies of NHS Trusts and Foundation Trusts which provide services to the NHS Trust or Foundation Trust that owns them.
tabling member printed	Lord Hunt of Kings Heath
uin	HL2337
answer	answer is ministerial correction date of answer 06/11/2017 answer text <p>The VAT refund mechanism provided in section 41(3) of the VAT Act 1994 applies to government departments and NHS authorities when they are acting in their legal capacity as a functionary of the Crown. Wholly owned companies of NHS Trusts and Foundation Trusts are not eligible to receive such refunds.</p> answering member printed Lord Bates question first answered 06/11/2017 14:55:23 answering member 1091 label Biography information for Lord Bates
tabling member	2024 label Biography information for Lord Hunt of Kings Heath

775930

registered interest
date	23/10/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	NHS: VAT
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government how many Contracting Out Directions have been issued in respect of NHS bodies who have set up wholly owned subsidiaries in order to claim VAT refunds.
tabling member printed	Lord Hunt of Kings Heath
uin	HL2338
answer	answer is ministerial correction date of answer 06/11/2017 answer text <p>Contracting Out Directions are not issued in respect of individual bodies. There is only one such direction issued by HM Treasury, which lists the government departments and health authorities that are eligible to claim refunds of VAT, and the services on which VAT can be refunded.</p> answering member printed Lord Bates question first answered 06/11/2017 14:59:47 answering member 1091 label Biography information for Lord Bates
tabling member	2024 label Biography information for Lord Hunt of Kings Heath

775931

registered interest
date	23/10/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	QE Facilities: VAT
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government whether a Contracting Out Direction has been made in relation to Gateshead Health NHS Foundation Trust so that it can claim refunds of VAT, in respect of its wholly owned subsidiary company, QE Facilities.
tabling member printed	Lord Hunt of Kings Heath
uin	HL2339
answer	answer is ministerial correction date of answer 06/11/2017 answer text <p>Contracting Out Directions are not issued in respect of individual bodies. There is only one such direction issued by HM Treasury, which lists the government departments and health authorities that are eligible to claim refunds of VAT, and the services on which VAT can be refunded.</p> answering member printed Lord Bates question first answered 06/11/2017 14:59:33 answering member 1091 label Biography information for Lord Bates
tabling member	2024 label Biography information for Lord Hunt of Kings Heath

775940

registered interest
date	23/10/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Motor Vehicles: Sales
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government what assessment that have made of the ways in which retail vehicle sales are financed, in the light of the increasing levels of debt incurred by new rental and lease purchase schemes and current pressures on the retail motor industry.
tabling member printed	Lord Kirkhope of Harrogate
uin	HL2348
answer	answer is ministerial correction date of answer 06/11/2017 answer text <p>The Government works closely with the UK automotive industry to understand the issues and opportunities the sector faces. The Government will continue its longstanding programme of support for the sector’s competitiveness.</p><p> </p><p>The Government has fundamentally reformed regulation of the consumer credit market, transferring regulatory responsibility from the Office of Fair Trading (OFT) to the Financial Conduct Authority (FCA) on 1 April 2014. This more robust regulatory system is helping to deliver the Government’s vision for a well-functioning and sustainable consumer credit market which can meet consumers’ needs.</p><p> </p><p>Car finance companies are required to meet the standards that the FCA expects of lenders, including making affordability checks and providing adequate pre-contractual explanations to consumers. FCA rules are binding, and the FCA has a wide enforcement toolkit to take action wherever these rules are breached.</p><p> </p><p>The FCA is committed to tackling sources of consumer detriment, and is looking at the car finance market to ensure that it works well and to assess whether consumers are at risk of harm. The FCA is carrying out supervisory work with lenders, and is carefully scrutinising firms’ sales practices and processes, to decide what further interventions may be necessary. This work includes assessing how well firms are managing the risk that asset valuations could fall, and how they ensure that they adequately price risk. The FCA will publish an update on this work in Q1 2018.</p> answering member printed Lord Bates question first answered 06/11/2017 14:58:00 answering member 1091 label Biography information for Lord Bates
tabling member	891 label Biography information for Lord Kirkhope of Harrogate

775942

registered interest
date	23/10/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Electronic Commerce: VAT
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government whether HMRC have made any test purchases from independent traders operating through Ebay, Amazon or other online market places in pursuit of VAT evasion.
tabling member printed	Lord Lucas
uin	HL2350
answer	answer is ministerial correction date of answer 06/11/2017 answer text <p>HMRC cannot comment on the affairs of individual taxpayers, as it has a duty to maintain taxpayer confidentiality.</p><p> </p><p>HMRC uses a wide range of risk assessment techniques to identify and tackle non-compliant businesses, and in some limited circumstances test purchases can be useful.</p><p> </p><p>HMRC’s other information sources frequently provide better intelligence to target non-compliance.</p> answering member printed Lord Bates question first answered 06/11/2017 14:54:57 answering member 1091 label Biography information for Lord Bates
tabling member	1879 label Biography information for Lord Lucas

775943

registered interest
date	23/10/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	VAT: Tax Evasion
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government what considerations HMRC takes into account when deciding whether or not to pursue a person for VAT evasion.
tabling member printed	Lord Lucas
uin	HL2351
answer	answer is ministerial correction date of answer 06/11/2017 answer text <p>HMRC always pursues known VAT evasion. HMRC employs a wide range of civil and criminal law approaches to tackle the full spectrum of wrong-doing, taking the most appropriate course of action based on all the intelligence and information available.</p> answering member printed Lord Bates question first answered 06/11/2017 14:46:58 answering member 1091 label Biography information for Lord Bates
tabling member	1879 label Biography information for Lord Lucas

775944

registered interest
date	23/10/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Electronic Commerce: VAT
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government whether Amazon has given HMRC a complete list of all the non-UK retailers using Fulfillment by Amazon in the UK, together with their corresponding data and VAT numbers.
tabling member printed	Lord Lucas
uin	HL2352
answer	answer is ministerial correction date of answer 06/11/2017 answer text <p>HMRC cannot comment on the affairs of individual taxpayers, as it has a duty to maintain taxpayer confidentiality.</p><p> </p><p> </p><p>HMRC expects intermediaries to provide data to the department voluntarily upon request, and has statutory powers to require production of data where necessary.</p> answering member printed Lord Bates question first answered 06/11/2017 14:46:20 answering member 1091 label Biography information for Lord Bates
tabling member	1879 label Biography information for Lord Lucas

775945

registered interest
date	23/10/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Electronic Commerce: VAT
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government whether, when HMRC issues a notice to Amazon to remove a non-UK seller for VAT evasion, the seller's stock held through Fulfillment by Amazon is seized; if not, why not; if so, what happens to that stock; and what other means of recovering VAT arrears are available to HMRC.
tabling member printed	Lord Lucas
uin	HL2353
answer	answer is ministerial correction date of answer 06/11/2017 answer text <p>Where a non-UK seller has evaded VAT, HMRC can seize goods using Customs powers which are subsequently destroyed.</p><p> </p><p>HMRC use a number of different methods to recover outstanding VAT arrears ranging from automated processes, agreeing time to pay, to more targeted enforcement powers.</p><p> </p><p>HMRC cannot comment on the affairs of individual taxpayers, as it has a duty to maintain taxpayer confidentiality.</p><p> </p><p> </p> answering member printed Lord Bates question first answered 06/11/2017 14:56:21 answering member 1091 label Biography information for Lord Bates
tabling member	1879 label Biography information for Lord Lucas

775946

registered interest
date	23/10/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Electronic Commerce: VAT
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government how many overseas sellers on Amazon and Ebay have registered for VAT in the last three months; and what proportion of those HMRC are investigating for undisclosed VAT.
tabling member printed	Lord Lucas
uin	HL2354
answer	answer is ministerial correction date of answer 06/11/2017 answer text <p>HMRC cannot comment on the affairs of individual taxpayers, as it has a duty to maintain taxpayer confidentiality.</p><p> </p><p>Overall, 8,340 overseas online sellers have registered for VAT in the last 3 months. HMRC monitor these to assess whether any require further investigation.</p> answering member printed Lord Bates question first answered 06/11/2017 14:59:14 answering member 1091 label Biography information for Lord Bates
tabling member	1879 label Biography information for Lord Lucas

775958

registered interest
date	23/10/2017
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	EU Budget: Contributions
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government what estimate they have made of the financial commitments the UK has made to the EU during the period of our membership.
tabling member printed	Lord Myners
uin	HL2366
answer	answer is ministerial correction date of answer 06/11/2017 answer text <p>Details of the United Kingdom’s contributions to the EU since accession can be found in the House of Commons report titled ‘The UK’s contribution to the EU budget’.</p><p>The UK does not make ‘financial commitments to the EU’, but instead makes annual contributions towards the EU budget. The EU makes financial commitments each year which are financed through that budget. Details of EU financial commitments can be found in annual budgets published online, or the EU’s consolidated annual accounts.</p> answering member printed Lord Bates question first answered 06/11/2017 15:27:59 answering member 1091 label Biography information for Lord Bates
tabling member	3869 label Biography information for Lord Myners