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1462104

registered interest
date	11/05/2022
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Energy: Housing
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether he has published a full list of products and services that qualify for the VAT reduction to energy saving materials, announced in the Spring Statement.
tabling member constituency	Stroud
tabling member printed	Siobhan Baillie
uin	1004
answer	answer is ministerial correction date of answer 20/05/2022 answer text A full list of energy-saving materials that, when installed in residential accommodation, qualify for the VAT reduction announced at Spring Statement 2022 has been published in section 2.10 of Energy-Saving Materials and Heating Equipment (VAT Notice 708/6), which is available on GOV.UK.<p> </p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 20/05/2022 12:21:56 answering member 4517 label Biography information for Lucy Frazer
tabling member	4847 label Biography information for Siobhan Baillie

1462105

registered interest
date	11/05/2022
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Energy: Housing
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether he plans to remove VAT on (a) heat pump radiators and (b) other home upgrade products that use energy savings materials.
tabling member constituency	Stroud
tabling member printed	Siobhan Baillie
uin	1005
answer	answer is ministerial correction date of answer 18/05/2022 answer text <p>At Spring Statement 2022, the Chancellor announced the expansion of the VAT relief on the installation of energy saving materials (ESMs) to residential accommodation in Great Britain.</p><p> </p><p>The changes reverse restrictions introduced in 2019 following a Court of Justice of the European Union ruling, including re-instating wind and water turbines as qualifying materials, and removing complex eligibility conditions. Further to this, qualifying installations, including ground and air source heat pumps, will benefit from a VAT zero-rate until April 2027. Overall, this represents an additional £280 million of support for investment in ESMs over the next 5 years.</p><p> </p><p>The changes to the VAT treatment of ESMs announced at Spring Statement 2022 were brought in at pace to immediately support households to improve the energy efficiency of their homes, bolstering the UK’s energy security and contributing to our transition to Net-Zero.</p><p> </p><p>In order to accelerate take-up and prevent loss of investment, the changes were brought in from 1 April 2022, 10 days after Spring Statement 2022. A longer delay between announcement and implementation risked having an adverse effect on the ESMs market, i.e. in anticipation of future relief business and consumers may have otherwise delayed entering into a contract thereby causing a temporary stalling effect in the market, and risking supply bottlenecks further down the line.</p><p> </p><p>Evaluating the case for adding new technologies to the relief would require careful consideration and consultation to ensure changes represent value for money and would not have unintended behavioural effects, a process which would have delayed making changes to immediately benefit the public.</p><p> </p><p>The Government keeps all taxes under review and continues to welcome representations on how the tax system can be improved. It is important that Government policy takes into account the pace of technological development in the ESMs market and the changing policy context since this particular relief was first introduced. That said, requests for further changes should be viewed in the context of over £50 billion of requests for relief from VAT received since the EU referendum. Such costs would have to be balanced by increased taxes elsewhere, increased borrowing, or reductions in Government spending.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 18/05/2022 14:52:14 answering member 4517 label Biography information for Lucy Frazer
tabling member	4847 label Biography information for Siobhan Baillie

1462106

registered interest
date	11/05/2022
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Energy: Housing
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether people who purchase energy saving products not through an installer will be covered by the VAT reduction.
tabling member constituency	Stroud
tabling member printed	Siobhan Baillie
uin	1006
answer	answer is ministerial correction date of answer 16/05/2022 answer text <p>At Spring Statement 2022, the Chancellor announced the expansion of the VAT relief for the installation of energy saving materials (ESMs) in Great Britain from 1 April 2022.</p><p> </p><p>This relief will continue to apply to the installation of ESMs, rather than the direct purchase of the materials themselves. However, complex eligibility conditions, introduced in 2019 following an EU Court of Justice ruling, have been removed.</p><p> </p><p>Further to this, wind and water turbines have been reinstated as materials which qualify for the relief, and all qualifying installations will also benefit from a VAT zero-rate until April 2027. Overall, this represents an additional £280 million of support for investment in ESMs over the next 5 years, building on the £9.7 billion that the Government has committed to invest since March 2021 to increase the energy efficiency and decarbonisation of our homes and buildings.</p><p> </p><p>Targeting the VAT relief on professional installations ensures that the Government supports best practice in the choice and installation of ESMs. Going further would impose additional pressure on the public finances, to which VAT makes a significant contribution. VAT raised around £130 billion in 2019-20 and helps to fund key spending priorities. As you will know, any reduction in tax paid is a reduction in the money available to support important public services, including the NHS and policing.</p><p> </p><p>Given this, although the Government keeps all taxes under review, there are no plans to further extend the VAT relief to direct purchases of ESMs.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 16/05/2022 16:40:50 answering member 4517 label Biography information for Lucy Frazer
tabling member	4847 label Biography information for Siobhan Baillie

1145694

registered interest
date	25/09/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Roadchef: Employee Benefit Trusts
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether he will direct the Chief Executive of HMRC to hold meetings with honourable Members with constituencies that (a) include and (b) are close to Roadchef Motorway Services on the (i) M5 and (ii) M6 on outstanding issues in the dispute between HMRC and the Roadchef Employee Benefits Trust.
tabling member constituency	Stroud
tabling member printed	Dr David Drew
uin	290601
answer	answer is ministerial correction date of answer 04/10/2019 answer text <p>The administration of the tax system is a matter for HM Revenue and Customs. It would not be appropriate for Treasury Ministers to become involved in the administration of the tax system in specific cases.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 04/10/2019 13:16:50 answering member 3991 label Biography information for Jesse Norman
tabling member	252 label Biography information for Dr David Drew

1144731

registered interest
date	04/09/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Roadchef: Employee Benefit Trusts
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what recent progress has been made in resolving the dispute between the HMRC and the Roadchef Employee Benefits Trust; and if he will make a statement.
tabling member constituency	Stroud
tabling member printed	Dr David Drew
uin	286613
answer	answer is ministerial correction date of answer 09/09/2019 answer text <p>The administration of the tax system is a matter for HM Revenue and Customs. It would not be appropriate for Treasury Ministers to become involved in the administration of the tax system in specific cases.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 09/09/2019 15:09:58 answering member 3991 label Biography information for Jesse Norman
tabling member	252 label Biography information for Dr David Drew

1137602

registered interest
date	08/07/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Incinerators: Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what assessments his Department has made of the effect of differing levels of incineration tax on the amount of waste going to (a) incineration and (b) recycling.
tabling member constituency	Stroud
tabling member printed	Dr David Drew
uin	274431
answer	answer is ministerial correction date of answer 16/07/2019 answer text <p>A number of respondents to last year’s call for evidence on single use plastic waste suggested that an incineration tax could discourage incineration and promote other forms of waste management such as recycling.</p><p>At Budget 2018, the Chancellor announced that he would not at this point be taking forward a tax on the incineration of waste. However, should wider policies not deliver the government’s waste ambitions, government will consider the introduction of such a tax, in conjunction with landfill tax, taking account of the possible impacts on local authorities.</p> answering member constituency Newark answering member printed Robert Jenrick question first answered 16/07/2019 15:59:51 answering member 4320 label Biography information for Robert Jenrick
tabling member	252 label Biography information for Dr David Drew

1133171

registered interest
date	19/06/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Energy: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, pursuant to the Answer of 11 June 2019 to Question 258958 on Solar Power: VAT, which energy saving products will be subject to the proposed rise in VAT.
tabling member constituency	Stroud
tabling member printed	Dr David Drew
uin	266629
answer	answer is ministerial correction date of answer 28/06/2019 answer text <p>HMRC expect that the vast majority of energy saving materials will be unaffected by this change. This includes insulation, central heating or hot water system controls, solar panels, ground source heat pumps, air source heat pumps, micro combined heat and power units, and boilers designed to be fueled by vegetal matter.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 28/06/2019 13:52:39 answering member 3991 label Biography information for Jesse Norman
tabling member	252 label Biography information for Dr David Drew

1131836

registered interest
date	12/06/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Financial Services
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 implications for his policy of the recommendations of the First Comprehensive Report by the Network for Greening the Financial System, co-authored by the Bank of England, published on 17 April 2019.
tabling member constituency	Stroud
tabling member printed	Dr David Drew
uin	263673
answer	answer is ministerial correction date of answer 17/06/2019 answer text <p>The government welcomes the report from the Network for Greening the Financial System and recognises that climate change is a source of financial risks. The government will publish a Green Finance Strategy this year that will set-out its approach to greening financial systems. The government has considered recommendations from the report as part of this process and is working closely with the Bank of England and the Financial Conduct Authority.</p> answering member constituency Salisbury answering member printed John Glen question first answered 17/06/2019 14:38:41 answering member 4051 label Biography information for John Glen
tabling member	252 label Biography information for Dr David Drew

1129082

registered interest
date	03/06/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Solar Power: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, for what reason the Government plans to increase VAT on domestic solar panels and batteries from 5 per cent to 20 per cent in Autumn 2019.
tabling member constituency	Stroud
tabling member printed	Dr David Drew
uin	258958
answer	answer is ministerial correction date of answer 11/06/2019 answer text <p>The Government is currently amending VAT rules regarding the installation of certain energy saving materials in order to comply with a ruling of the Court of Justice of the European Union while maintaining as much of the relief as possible. The VAT treatment of the vast majority of solar panel installations is expected to be unaffected by the changes.</p><p> </p><p>Under UK law, battery storage systems have always been subject to VAT at the standard rate of 20%.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 11/06/2019 14:42:26 answering member 3991 label Biography information for Jesse Norman
tabling member	252 label Biography information for Dr David Drew

1127847

registered interest
date	21/05/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Public Sector: Redundancy Pay
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, for what reason he has included employees of Magnox Ltd in the consultation on the redundancy compensation cap for public sector workers.
tabling member constituency	Stroud
tabling member printed	Dr David Drew
uin	256909
answer	answer is ministerial correction date of answer 04/06/2019 answer text <p>The scope of the cap is guided by the Office for National Statistics (ONS) independent classification of public sector bodies. The ONS determines whether a body falls within the public sector by reference to objective criteria based upon governance, funding, ownership and function. Magnox Ltd is classified as a public sector body by the ONS classification guide.</p><p> </p><p>We are undertaking staged implementation of the cap, with the first stage capturing: the UK Civil Service, non-departmental public bodies, executive agencies, non-ministerial departments, the National Health Service, academy schools, local government, and police forces. The cap on exit payments will then be extended to the rest of the public sector including Magnox Ltd, as guided by ONS classification, in due course.</p> answering member constituency South West Norfolk answering member printed Elizabeth Truss question first answered 04/06/2019 06:48:05 answering member 4097 label Biography information for Elizabeth Truss
tabling member	252 label Biography information for Dr David Drew