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1682990
registered interest false more like this
date less than 2024-01-17more like thismore than 2024-01-17
answering body
Treasury more like this
answering dept id 14 remove filter
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Aviation: VAT more like this
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, if he will make an assessment of the potential merits of removing VAT on pilot flight training courses. more like this
tabling member constituency Crawley more like this
tabling member printed
Henry Smith remove filter
uin 10089 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2024-01-23more like thismore than 2024-01-23
answer text <p>Pilot training may be exempt from VAT when provided by an eligible body which meets certain conditions (for example, when provided by a government institution or certain regulated organisations), but otherwise will be subject to the standard rate. The Government currently has no plans to remove VAT on pilot flight training courses more broadly. VAT has been designed as a broad-based tax on consumption, and the twenty per cent standard rate applies to the vast majority of goods and services. While there are exceptions to the standard rate, these have always been strictly limited by both legal and fiscal considerations.</p> more like this
answering member constituency Mid Worcestershire more like this
answering member printed Nigel Huddleston more like this
question first answered
less than 2024-01-23T11:43:25.7Zmore like thismore than 2024-01-23T11:43:25.7Z
answering member
4407
label Biography information for Nigel Huddleston more like this
tabling member
3960
label Biography information for Henry Smith more like this
1677476
registered interest false more like this
date less than 2023-12-12more like thismore than 2023-12-12
answering body
Treasury more like this
answering dept id 14 remove filter
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Tourism: VAT more like this
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, whether he has made an assessment of the potential merits of introducing a new tax-free shopping incentive for international visitors. more like this
tabling member constituency Crawley more like this
tabling member printed
Henry Smith remove filter
uin 6494 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2023-12-19more like thismore than 2023-12-19
answer text <p>Tax-free shopping continues to be available for all non-UK visitors who purchase items in store if they have them sent directly to their overseas address. This also applies to overseas shoppers who buy from British businesses online and have items delivered to their overseas address.</p><p> </p><p>The independent Office of Budget Responsibility published their assessment of the withdrawal of the previous VAT-free shopping schemes in November 2020. At the time, this showed that the withdrawal of VAT-free shopping would raise a significant amount of revenue and have a limited effect on decisions to visit, or spend, in Great Britain.</p><p> </p><p>The government is accepting representations from industry on VAT-free shopping and considering these, alongside broader data.</p><p> </p> more like this
answering member constituency Mid Worcestershire more like this
answering member printed Nigel Huddleston more like this
question first answered
less than 2023-12-19T16:01:03.75Zmore like thismore than 2023-12-19T16:01:03.75Z
answering member
4407
label Biography information for Nigel Huddleston more like this
tabling member
3960
label Biography information for Henry Smith more like this
1677477
registered interest false more like this
date less than 2023-12-12more like thismore than 2023-12-12
answering body
Treasury more like this
answering dept id 14 remove filter
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Tourism: VAT more like this
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, what recent discussions he has had with the retail and travel industries on the effect of the withdrawal of tax-free shopping for international visitors on those sectors. more like this
tabling member constituency Crawley more like this
tabling member printed
Henry Smith remove filter
uin 6495 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2023-12-19more like thismore than 2023-12-19
answer text <p>As the UK’s economic and finance ministry, HM Treasury has regular discussions with representatives from a wide range of industries including travel and retail as well as business representative organisations covering many sectors.</p><p> </p><p>As announced in the Autumn Statement, the government is continuing to accept representations from industry on the impact of this policy decision and considering this evidence alongside broader data.</p> more like this
answering member constituency Mid Worcestershire more like this
answering member printed Nigel Huddleston more like this
question first answered
less than 2023-12-19T16:02:52.153Zmore like thismore than 2023-12-19T16:02:52.153Z
answering member
4407
label Biography information for Nigel Huddleston more like this
tabling member
3960
label Biography information for Henry Smith more like this
1655926
registered interest false more like this
date less than 2023-09-01more like thismore than 2023-09-01
answering body
Treasury more like this
answering dept id 14 remove filter
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Defibrillators: VAT more like this
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, whether his Department has considered the potential merits of removing VAT from all defibrillators sold in the UK. more like this
tabling member constituency Crawley more like this
tabling member printed
Henry Smith remove filter
uin 196009 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2023-09-11more like thismore than 2023-09-11
answer text <p>The Government maintains VAT reliefs to aid the purchase of Automated External Defibrillators (AEDs), including VAT relief on purchases made by local authorities and those made through voluntary contributions, where the AED is donated to eligible charities or the NHS. Otherwise, they attract the standard rate of VAT.</p><p>The Government is currently inviting community organisations to bid for funding as part of a £1 million grant scheme that expands public access to AEDs, particularly in public places where they are most needed. In addition, in June 2023, the Government met its commitment to ensure that all state-funded schools in England have access to a life-saving defibrillator.</p><p>The Government keeps all taxes under review.</p><p> </p> more like this
answering member constituency Louth and Horncastle more like this
answering member printed Victoria Atkins more like this
question first answered
less than 2023-09-11T13:40:03.877Zmore like thismore than 2023-09-11T13:40:03.877Z
answering member
4399
label Biography information for Victoria Atkins more like this
tabling member
3960
label Biography information for Henry Smith more like this
1650308
registered interest false more like this
date less than 2023-07-05more like thismore than 2023-07-05
answering body
Treasury more like this
answering dept id 14 remove filter
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading EU Emissions Trading Scheme: Aviation more like this
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, whether he plans to use funds raised from the removal of Emissions Trading Scheme free allocations for airlines to support the aviation industry to decarbonise. more like this
tabling member constituency Crawley more like this
tabling member printed
Henry Smith remove filter
uin 192513 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2023-07-11more like thismore than 2023-07-11
answer text On July 3, the UK ETS Authority announced free allocation will be withdrawn from airline operators participating in the Emissions Trading Scheme after 2026. Operators will then be required to purchase allowances to cover their emissions fully.<p> </p><p>The UK ETS Authority also announced that the overall number of allowances sold under the Emissions Trading Scheme will fall to be on a trajectory consistent with Net Zero. This takes the decline of free allocation to the aviation sector into account. That means that overall, no additional revenue will be raised from removing free allocations for airlines.</p><p> </p><p>Revenue from the sale of allowances is used to support the Government’s wider priorities, including net zero policies.</p> more like this
answering member constituency Grantham and Stamford more like this
answering member printed Gareth Davies more like this
question first answered
less than 2023-07-11T09:55:45.267Zmore like thismore than 2023-07-11T09:55:45.267Z
answering member
4850
label Biography information for Gareth Davies more like this
tabling member
3960
label Biography information for Henry Smith more like this
1650480
registered interest false more like this
date less than 2023-07-05more like thismore than 2023-07-05
answering body
Treasury more like this
answering dept id 14 remove filter
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Tourism: VAT more like this
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, what recent estimate he has made of the fiscal impact on economy of the removal of tax-free shopping for overseas visitors in summer 2023. more like this
tabling member constituency Crawley more like this
tabling member printed
Henry Smith remove filter
uin 192514 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2023-07-11more like thismore than 2023-07-11
answer text <p>The Government engaged with varied stakeholders and produced analysis on the cost of the VAT Retail Export Scheme (RES) before withdrawing it. Our analysis, which took increased tourist spending into account, found that introducing worldwide VAT-free shopping would come at a fiscal cost of £2 billion each year.</p><p> </p><p>Furthermore, the OBR’s assessment of the previous VAT RES shopping scheme showed that its withdrawal would have a limited behavioural effect on decisions to visit, or spend, in the UK.</p><p> </p><p>Although there are no plans to re-introduce VAT RES, the Government keeps all taxes under review and welcomes representations to help inform future decisions on tax policy, as part of the tax policy making cycle and Budget process.</p><p> </p> more like this
answering member constituency Grantham and Stamford more like this
answering member printed Gareth Davies more like this
question first answered
less than 2023-07-11T09:52:18.363Zmore like thismore than 2023-07-11T09:52:18.363Z
answering member
4850
label Biography information for Gareth Davies more like this
tabling member
3960
label Biography information for Henry Smith more like this
1610547
registered interest false more like this
date less than 2023-04-14more like thismore than 2023-04-14
answering body
Treasury more like this
answering dept id 14 remove filter
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Duty Free Allowances more like this
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, if he will commission a review by the Office for Budget Responsibility into the impact of tax free shopping at (a) airports and (b) ports on the economy. more like this
tabling member constituency Crawley more like this
tabling member printed
Henry Smith remove filter
uin 180680 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2023-04-21more like thismore than 2023-04-21
answer text <p>In October 2022, to ensure the UK’s economic stability and to provide confidence in the Government’s commitment to fiscal discipline, the Chancellor announced that the Government will not be proceeding with plans to introduce a new VAT-free shopping scheme. Such a scheme would come at a significant fiscal cost as it would subsidise a large amount of tourist spending which already occurs without a tax relief in place.</p><p> </p><p>The independent Office for Budget Responsibility published their assessment of the withdrawal of the previous VAT-free shopping schemes in November 2020. This showed that withdrawal would raise a significant amount of revenue and have a limited behavioural effect on decisions to visit, or spend, in the UK. Although the Government keeps all taxes under review and continues to consider all available evidence as part of the policy-making process, there are no current plans to commission a further assessment.</p> more like this
answering member constituency South Suffolk more like this
answering member printed James Cartlidge more like this
question first answered
less than 2023-04-21T12:51:36.367Zmore like thismore than 2023-04-21T12:51:36.367Z
answering member
4519
label Biography information for James Cartlidge more like this
tabling member
3960
label Biography information for Henry Smith more like this
1608059
registered interest false more like this
date less than 2023-03-27more like thismore than 2023-03-27
answering body
Treasury more like this
answering dept id 14 remove filter
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Aviation: Fuels more like this
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, what assessment he has made of the potential fiscal impacts of increasing funding for sustainable aviation fuels. more like this
tabling member constituency Crawley more like this
tabling member printed
Henry Smith remove filter
uin 174530 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2023-03-31more like thismore than 2023-03-31
answer text <p>The government is committed to supporting the uptake of Sustainable Aviation Fuels (SAF). A SAF mandate will be introduced to drive demand. A consultation setting out further detail on the mandate and potential uptake trajectories for SAF was published on 30 March. It reaffirms our commitment that at least 10% of fuel must be made from sustainable sources by 2030.</p><p> </p><p>The government is investing in SAF plants to boost supply. 8 SAF plants received support through the green fuels, green skies competition. A further £165m is being invested through the Advanced Fuels Fund between 2022 – 25 to support UK SAF plants reach commercial scale.</p><p> </p><p>DfT commissioned an independent review in October 2022 to understand how to accelerate investment in a UK SAF industry. The government will publish the review and respond to it shortly. The government has been clear that it wants to see the UK continue to capture its share of the global SAF market and play a leading role in the development, production and use of SAF. As the response to the independent report will set out, government will continue to work in partnership with industry and investors to explore the best approach to addressing barriers to investment.</p>
answering member constituency South Suffolk more like this
answering member printed James Cartlidge more like this
grouped question UIN
173008 more like this
173009 more like this
173010 more like this
question first answered
less than 2023-03-31T14:45:38.45Zmore like thismore than 2023-03-31T14:45:38.45Z
answering member
4519
label Biography information for James Cartlidge more like this
tabling member
3960
label Biography information for Henry Smith more like this
1607068
registered interest false more like this
date less than 2023-03-24more like thismore than 2023-03-24
answering body
Treasury more like this
answering dept id 14 remove filter
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Aviation: Fuels more like this
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, whether he has had discussions with the Secretary of State for Transport on the potential merits of introducing a price stability mechanism for the production of sustainable aviation fuel in the UK. more like this
tabling member constituency Crawley more like this
tabling member printed
Henry Smith remove filter
uin 173008 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2023-03-31more like thismore than 2023-03-31
answer text <p>The government is committed to supporting the uptake of Sustainable Aviation Fuels (SAF). A SAF mandate will be introduced to drive demand. A consultation setting out further detail on the mandate and potential uptake trajectories for SAF was published on 30 March. It reaffirms our commitment that at least 10% of fuel must be made from sustainable sources by 2030.</p><p> </p><p>The government is investing in SAF plants to boost supply. 8 SAF plants received support through the green fuels, green skies competition. A further £165m is being invested through the Advanced Fuels Fund between 2022 – 25 to support UK SAF plants reach commercial scale.</p><p> </p><p>DfT commissioned an independent review in October 2022 to understand how to accelerate investment in a UK SAF industry. The government will publish the review and respond to it shortly. The government has been clear that it wants to see the UK continue to capture its share of the global SAF market and play a leading role in the development, production and use of SAF. As the response to the independent report will set out, government will continue to work in partnership with industry and investors to explore the best approach to addressing barriers to investment.</p>
answering member constituency South Suffolk more like this
answering member printed James Cartlidge more like this
grouped question UIN
173009 more like this
173010 more like this
174530 more like this
question first answered
less than 2023-03-31T14:45:38.293Zmore like thismore than 2023-03-31T14:45:38.293Z
answering member
4519
label Biography information for James Cartlidge more like this
tabling member
3960
label Biography information for Henry Smith more like this
1607069
registered interest false more like this
date less than 2023-03-24more like thismore than 2023-03-24
answering body
Treasury more like this
answering dept id 14 remove filter
answering dept short name Treasury more like this
answering dept sort name Treasury more like this
hansard heading Aviation: Fuels more like this
house id 1 more like this
legislature
25259
pref label House of Commons more like this
question text To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits of implementing a contracts for difference scheme, similar to that used to in the wind sector, for the production of sustainable aviation fuels. more like this
tabling member constituency Crawley more like this
tabling member printed
Henry Smith remove filter
uin 173009 more like this
answer
answer
is ministerial correction false more like this
date of answer less than 2023-03-31more like thismore than 2023-03-31
answer text <p>The government is committed to supporting the uptake of Sustainable Aviation Fuels (SAF). A SAF mandate will be introduced to drive demand. A consultation setting out further detail on the mandate and potential uptake trajectories for SAF was published on 30 March. It reaffirms our commitment that at least 10% of fuel must be made from sustainable sources by 2030.</p><p> </p><p>The government is investing in SAF plants to boost supply. 8 SAF plants received support through the green fuels, green skies competition. A further £165m is being invested through the Advanced Fuels Fund between 2022 – 25 to support UK SAF plants reach commercial scale.</p><p> </p><p>DfT commissioned an independent review in October 2022 to understand how to accelerate investment in a UK SAF industry. The government will publish the review and respond to it shortly. The government has been clear that it wants to see the UK continue to capture its share of the global SAF market and play a leading role in the development, production and use of SAF. As the response to the independent report will set out, government will continue to work in partnership with industry and investors to explore the best approach to addressing barriers to investment.</p>
answering member constituency South Suffolk more like this
answering member printed James Cartlidge more like this
grouped question UIN
173008 more like this
173010 more like this
174530 more like this
question first answered
less than 2023-03-31T14:45:38.357Zmore like thismore than 2023-03-31T14:45:38.357Z
answering member
4519
label Biography information for James Cartlidge more like this
tabling member
3960
label Biography information for Henry Smith more like this