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1461897

	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	Small Businesses: Business Rates
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether he is taking steps to reduce the burden of business rates on small and medium businesses.
	tabling member constituency	Windsor
	tabling member printed	Adam Afriyie
	uin	686
	answer	answer is ministerial correction date of answer 19/05/2022 answer text With the conclusion of the Business Rates Review at Autumn Budget 2021, the Government has delivered meaningful reform and cuts worth £7 billion to business over the next five years. This includes a multiplier freeze in 2022-23 which will support all ratepayers, large and small, and a new temporary relief for retail, hospitality, and leisure businesses worth almost £1.7 billion in 2022-23. In addition, over a third of properties (700,000) already pay no business rates as a result of 100 per cent relief through Small Business Rates Relief, with an additional 121,000 in the taper. answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 19/05/2022 15:59:03 answering member 4517 label Biography information for Lucy Frazer
	tabling member	1586 label Biography information for Adam Afriyie

1465686

	registered interest
	date	25/05/2022
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Building Alterations: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what estimate he has made of the number of people in who were waiting more than twenty working days for VAT refunds on eligible building works in April (a) 2022 and (b) 2021.
	tabling member constituency	East Londonderry
	tabling member printed	Mr Gregory Campbell
	uin	8967
	answer	answer is ministerial correction date of answer 06/06/2022 answer text VAT relief is available on a wide range of eligible building works. In such cases a zero or reduced rate of VAT applies, providing relief without the need to claim a VAT refund. VAT refunds for DIY builders and converters allow self-builders to reclaim VAT on eligible building materials and some related services when constructing or converting for domestic, non-profit, or charitable use. HMRC aims to respond to claims relating to the DIY Housebuilders Scheme within six weeks of receipt. Therefore, it is not expected that VAT refunds will routinely be completed within twenty working days following receipt of a claim. answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 06/06/2022 08:37:08 answering member 4517 label Biography information for Lucy Frazer
	tabling member	1409 label Biography information for Mr Gregory Campbell

1434261

	registered interest
	date	22/02/2022
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Alcoholic Drinks: VAT
	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 impact of lowered VAT on (a) beer, (b) cider and (c) other alcoholic beverages will have on rates of harmful drinking among (i) young people and (ii) other age groups in the UK.
	tabling member constituency	Twickenham
	tabling member printed	Munira Wilson
	uin	127548
	answer	answer is ministerial correction date of answer 01/03/2022 answer text VAT is a tax on consumption. The standard rate of 20 per cent applies to most goods and services, including alcoholic beverages such as beer and cider. The Government has no plans to review this VAT treatment. answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 01/03/2022 11:47:06 answering member 4517 label Biography information for Lucy Frazer
	tabling member	4776 label Biography information for Munira Wilson

1464258

	registered interest
	date	18/05/2022
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Events Industry: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, if he will make an assessment in this financial year of what impact the current level of VAT being levied on ticket sales for cultural events is having on that industry; if he will make an assessment of the potential merits of reducing the VAT level thereon; and if he will make a statement.
	tabling member constituency	East Yorkshire
	tabling member printed	Sir Greg Knight
	uin	4489
	answer	answer is ministerial correction date of answer 24/05/2022 answer text 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, including tickets for cultural events. While there are exceptions to the standard rate, these have always been strictly limited by both legal and fiscal considerations. The Government keeps all taxes under review, but there are no plans to change the current VAT treatment on ticket sales.<p> </p><p>Tickets were within the scope of the temporary reduced rate of VAT for hospitality and tourism, which was introduced on 15 July 2020 to support the cash flow and viability of around 150,000 businesses and protect over 2.4 million jobs during the Coronavirus pandemic. This relief ended on 31 March 2022. It is right that as Coronavirus restrictions were lifted and demand for goods and services in these sectors increased, the temporary tax reliefs were first reduced and then removed in order to rebuild and strengthen the public finances.</p><p> </p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 24/05/2022 12:59:31 answering member 4517 label Biography information for Lucy Frazer
	tabling member	1200 label Biography information for Sir Greg Knight

1436928

	registered interest
	date	01/03/2022
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Further Education: VAT
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, if he will make it his policy to give further education corporations the same VAT status as Multi Academy Trusts and 16 to 19 Free Schools.
	tabling member constituency	Leeds Central
	tabling member printed	Hilary Benn
	uin	132164
	answer	answer is ministerial correction date of answer 07/03/2022 answer text Under UK VAT rules, the supply of education is outside the scope of VAT, as a non-business activity, if provided without a charge. When a charge is applied, it is exempt from VAT if provided by certain eligible bodies, usually not-for-profit. This includes universities, sixth form colleges, further education colleges, and other educational providers that comply with regulations set by the UK Government.<p> </p>Local Authority maintained schools, as well as voluntary controlled, community, and foundation schools are all able to reclaim any VAT incurred on the costs of the provision of education through a refund scheme provided under section 33B of the VAT Act 1994. This ensures that the burden of VAT does not otherwise fall on local taxation.<p> </p>Academies and free schools are also covered by the VAT refund scheme; this is to ensure that institutions leaving Local Authority control are not at a financial disadvantage due to their change in status.<p> </p>Sixth form colleges and further education colleges are not included in the section 33B refund scheme. Like many other providers of public services, they are expected to cover their VAT costs from their funding allocations, which include these VAT costs. Sixth form colleges have the choice to restructure as academies, enabling the recovery of VAT under the refund scheme, but many choose not to.<p> </p>While the Government keeps all taxes under review, there are no current plans to change these provisions. answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 07/03/2022 16:21:41 answering member 4517 label Biography information for Lucy Frazer
	tabling member	413 label Biography information for Hilary Benn

1366894

	registered interest
	date	08/11/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Hospitality Industry: 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 (a) effectiveness of the reduction in VAT for the hospitality sector and (b) potential merits of extending that reduction.
	tabling member constituency	Edinburgh South
	tabling member printed	Ian Murray
	uin	71315
	answer	answer is ministerial correction date of answer 15/11/2021 answer text The temporary reduced rate of VAT was introduced on 15 July 2020 to support the cash flow and viability of around 150,000 businesses and protect over 2.4 million jobs in the hospitality and tourism sectors. As announced at Spring Budget 2021, the Government extended the 5% temporary reduced rate of VAT for the tourism and hospitality sectors until the end of September. On 1 October 2021, a new reduced rate of 12.5% was introduced for these goods and services to help ease affected businesses back to the standard rate. This new rate will end on 31 March 2022.<p> </p><p>All taxes are kept under review, but there are no plans to extend the 12.5% reduced rate of VAT. This relief has previously been costed at over £7 billion, but the latest forecast means it may now cost over £8 billion. The Government has been clear that this relief is a temporary measure designed to support sectors that have been severely affected by COVID-19. It is appropriate that as restrictions are lifted and demand for goods and services in these sectors increases, the temporary tax reliefs are first reduced and then removed in order to rebuild and strengthen the public finances.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 15/11/2021 14:46:06 answering member 4517 label Biography information for Lucy Frazer
	tabling member	3966 label Biography information for Ian Murray

1454806

	registered interest
	date	28/03/2022
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Health and Social Care Levy
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what estimate he has made of the cost to employers of the health and social care levy by sector.
	tabling member constituency	Stalybridge and Hyde
	tabling member printed	Jonathan Reynolds
	uin	148172
	answer	answer is ministerial correction date of answer 31/03/2022 answer text The table below shows the estimated exchequer yield of the employer portion of the Health and Social Care Levy, in the 2022 to 2023 tax year, by sector:<p> </p><table><tbody><tr><td><p><strong>Sector</strong></p></td><td><p><strong>Exchequer yield</strong></p></td></tr><tr><td><p>Other*</p></td><td><p>£490m</p></td></tr><tr><td><p>Accommodation and food service activities</p></td><td><p>£185m</p></td></tr><tr><td><p>Administrative and support service activities</p></td><td><p>£515m</p></td></tr><tr><td><p>Arts, entertainment and recreation</p></td><td><p>£100m</p></td></tr><tr><td><p>Construction</p></td><td><p>£400m</p></td></tr><tr><td><p>Education</p></td><td><p>£995m</p></td></tr><tr><td><p>Financial and insurance activities</p></td><td><p>£1,000m</p></td></tr><tr><td><p>Human health and social work activities</p></td><td><p>£975m</p></td></tr><tr><td><p>Information and communication</p></td><td><p>£685m</p></td></tr><tr><td><p>Manufacturing</p></td><td><p>£895m</p></td></tr><tr><td><p>Other service activities</p></td><td><p>£125m</p></td></tr><tr><td><p>Professional, scientific and technical activities</p></td><td><p>£990m</p></td></tr><tr><td><p>Real estate activities</p></td><td><p>£155m</p></td></tr><tr><td><p>Transportation and storage</p></td><td><p>£345m</p></td></tr><tr><td><p>Wholesale and retail trade; repair of motor vehicles and motorcycles</p></td><td><p>£925m</p></td></tr><tr><td><p><strong>Total</strong></p></td><td><p>£8,775m</p></td></tr></tbody></table><p><strong> </strong></p><p>Figures are rounded to the nearest £5 million. Totals may not sum due to rounding.</p><p> </p><p>Other* sector includes: ‘Unknown’, ‘Activities of extraterritorial organisations and bodies’, ‘Activities of households as employers; undifferentiated goods-and services-producing activities of households for own use’, ‘Agriculture, forestry and fishing’, ‘Electricity, gas, steam and air conditioning supply’, ‘Mining and quarrying’, ‘Public administration and defence; compulsory social security’, ‘Water supply; sewerage, waste management and remediation activities’. These sectors were aggregated due to their small size, to avoid the risk of disclosure.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 31/03/2022 16:03:58 answering member 4517 label Biography information for Lucy Frazer
	tabling member	4119 label Biography information for Jonathan Reynolds

1467349

	registered interest
	date	01/06/2022
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Housing: Repairs and Maintenance
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, if he will make an assessment of the potential merits of (a) a VAT exemption for materials purchased for mandatory fire safety repairs for residential buildings and (b) making VAT recoverable on materials purchased in the last three years for mandatory fire safety repairs; and if he will make a statement.
	tabling member constituency	Harrow West
	tabling member printed	Gareth Thomas
	uin	11540
	answer	answer is ministerial correction date of answer 10/06/2022 answer text The supply of fire safety equipment under qualifying circumstances is already eligible for VAT relief when provided alongside the construction and renovation of residential or charitable buildings. The cost of replacing cladding can also be zero rated if it is tied to the initial construction of the building and the cladding is shown to be defective.<p><strong> </strong></p>There are no plans to extend the reliefs already available, however, the Government keeps all taxes under constant review. answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 10/06/2022 08:40:33 answering member 4517 label Biography information for Lucy Frazer
	tabling member	177 label Biography information for Gareth Thomas

1359586

	registered interest
	date	15/10/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Care Homes: Fringe Benefits
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, whether the cost of taxi trips for care home staff that were paid for by the Infection Control Grant are treated by HMRC as a benefit in kind for employees and so are taxable; and if he will instruct HMRC to publish updated guidance on that matter.
	tabling member constituency	Bristol West
	tabling member printed	Thangam Debbonaire
	uin	56683
	answer	answer is ministerial correction date of answer 25/10/2021 answer text The provision or reimbursement of the costs of taxis, or similar road transport, for travel between an employee’s home and workplace will not be taxed if all the following conditions are met:<ul><li>the employee has to work later than usual, and until at least 9pm,</li><li>this happens irregularly,</li><li>by the time the employee finishes work, either public transport has stopped, or it would not be reasonable to expect them to use public transport.</li></ul><p> </p><p>Where the employer funds the provision or reimbursement of costs of transport using the Infection Control Grant, the same conditions apply.</p><p> </p><p>Where the conditions are not met, the provision of transport or reimbursement of the costs of transport to employees for travel between the employee’s home and workplace will be taxable.</p><p> </p><p>HMRC updated its guidance on paying or refunding transport costs during coronavirus (COVID-19) on 23 March 2021: <a href="https://www.gov.uk/guidance/how-to-treat-certain-expenses-and-benefits-provided-to-employees-during-coronavirus-covid-19#paying-or-refunding-transport-costs" target="_blank">https://www.gov.uk/guidance/how-to-treat-certain-expenses-and-benefits-provided-to-employees-during-coronavirus-covid-19#paying-or-refunding-transport-costs</a></p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 25/10/2021 15:18:08 answering member 4517 label Biography information for Lucy Frazer
	tabling member	4433 label Biography information for Thangam Debbonaire

1383826

	registered interest
	date	01/12/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Social Enterprises: Tax Allowances
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how much Social Investment Tax Relief was claimed by investors of Social Impact Bonds in each successive tax year since that relief was introduced.
	tabling member constituency	Loughborough
	tabling member printed	Jane Hunt
	uin	85403
	answer	answer is ministerial correction date of answer 06/12/2021 answer text The information is not available as investors claiming Social Investment Tax Relief (SITR) are not required to inform HMRC whether they have invested in Social Impact Bonds. HMRC publishes National Statistics annually which break down total investment into SITR companies by tax year, as shown below.<p> </p><table><tbody><tr><td><p>Tax Year</p></td><td><p>Amount raised by SITR enterprises (£ million)</p></td></tr><tr><td><p>2014-15</p></td><td><p>0.5</p></td></tr><tr><td><p>2015-16</p></td><td><p>2.3</p></td></tr><tr><td><p>2016-17</p></td><td><p>2.5</p></td></tr><tr><td><p>2017-18</p></td><td><p>2.5</p></td></tr><tr><td><p>2018-19 [p]</p></td><td><p>4.7</p></td></tr><tr><td><p>2019-20 [p]</p></td><td><p>3.3</p></td></tr><tr><td><p>Total</p></td><td><p>15.8</p></td></tr></tbody></table>‘p’ denotes a provisional estimate<p> </p>HMRC’s National Statistics on SITR can be found at the following link: <a href="https://www.gov.uk/government/statistics/enterprise-investment-scheme-seed-enterprise-investment-scheme-and-social-investment-tax-relief-may-2021" target="_blank">https://www.gov.uk/government/statistics/enterprise-investment-scheme-seed-enterprise-investment-scheme-and-social-investment-tax-relief-may-2021</a> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 06/12/2021 15:37:57 answering member 4517 label Biography information for Lucy Frazer
	tabling member	4839 label Biography information for Jane Hunt