Show Search Form

Search Results

human indexable	true false
published	true false
registered interest	true false
answer date	exactly: or between: and
date	exactly: or between: and
date tabled	exactly: or between: and
ddp created	exactly: or between: and
answering body
question status
answering dept id
answering dept short name
answering dept sort name
ddp modified
hansard heading
house id
identifier
legislature	pref label
parliament number
question first answered
question text
session
session number
tabling member constituency
tabling member printed
title
type
uin
version
written parliamentary question type
answer	answer text
creator	label
publisher	pref label
tabling member	label

Search

1254365

	human indexable
	published
	registered interest
	answer date	25/11/2020
	date	23/11/2020
	date tabled	23/11/2020
	ddp created	23/11/2020 21:12:37
	answering body	Treasury
	question status	Tabled
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	ddp modified	23/11/2020 21:28:12 01/12/2020 16:20:08
	hansard heading	Foreign Companies: VAT
	house id	1
	identifier	119229
	legislature	25259 pref label House of Commons
	parliament number	58
	question first answered	01/12/2020 15:48:58
	question text	To ask the Chancellor of the Exchequer, what steps he is taking to ensure that overseas sellers are aware of the need to register to pay UK VAT for goods under £135 from 1 January 2021; and when he plans to publish guidance on registration.
	session	2019/21
	session number	1
	tabling member constituency	Mid Derbyshire
	tabling member printed	Mrs Pauline Latham
	title	House of Commons Tabled Parliamentary Question 2019/21 119229
	type	WrittenParliamentaryQuestion
	uin	119229
	version	1
	written parliamentary question type	Ordinary
	answer	answer answer text HMRC have published guidance on 20 July 2020 and 20 November 2020 setting out information on the proposed changes for overseas sellers and online marketplaces and what businesses will need to do in order to prepare, including when and how to register for VAT.
	creator	4025 label Biography information for Mrs Pauline Latham
	publisher	25259 pref label House of Commons
	tabling member	4025 label Biography information for Mrs Pauline Latham

1282093

	human indexable
	published
	registered interest
	answer date	03/02/2021
	date	29/01/2021
	date tabled	29/01/2021
	ddp created	29/01/2021 15:37:46
	answering body	Treasury
	question status	Tabled
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	ddp modified	29/01/2021 15:47:06 03/02/2021 13:19:06
	hansard heading	Agency Workers: Coronavirus Job Retention Scheme
	house id	1
	identifier	145779
	legislature	25259 pref label House of Commons
	parliament number	58
	question first answered	03/02/2021 12:47:41
	question text	To ask the Chancellor of the Exchequer, what financial support he is making available to agency workers who cannot find work and whose agencies will not furlough those workers because they are unwilling or unable to pay national insurance contributions and pension costs.
	session	2019/21
	session number	1
	tabling member constituency	Mid Derbyshire
	tabling member printed	Mrs Pauline Latham
	title	House of Commons Tabled Parliamentary Question 2019/21 145779
	type	WrittenParliamentaryQuestion
	uin	145779
	version	1
	written parliamentary question type	NamedDay
	answer	answer answer text <p>Since November, employers are only asked to cover National Insurance and employer pension contributions for hours not worked under the Coronavirus Job Retention Scheme (CJRS). This is lower than the previous level in September and October, and for an average claim accounts for just 5 per cent of total employment costs, or £70 per employee per month. Furthermore, many small employers can benefit from the Employment Allowance for support with their NICs bill, and, since March, businesses have received billions in loans, tax deferrals, Business Rate reliefs, and general and sector-specific grants. This support can be used by businesses to cover the costs of NICs and pension contributions, ensuring that they can continue to furlough their employees.</p>
	creator	4025 label Biography information for Mrs Pauline Latham
	publisher	25259 pref label House of Commons
	tabling member	4025 label Biography information for Mrs Pauline Latham

1351324

	human indexable
	published
	registered interest
	answer date	06/09/2021
	date	18/08/2021
	date tabled	18/08/2021
	ddp created	18/08/2021 16:39:01
	answering body	Treasury
	question status	Tabled
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	ddp modified	18/08/2021 17:11:23 06/09/2021 15:07:17
	hansard heading	Beer: Excise Duties
	house id	1
	identifier	40858
	legislature	25259 pref label House of Commons
	parliament number	58
	question first answered	06/09/2021 14:35:21
	question text	To ask the Chancellor of the Exchequer, when he plans to reduce the Small Brewers Relief 50 per cent duty threshold from 5,000 to 2,100 hectolitres.
	session	2021/22
	session number	2
	tabling member constituency	Mid Derbyshire
	tabling member printed	Mrs Pauline Latham
	title	House of Commons Tabled Parliamentary Question 2021/22 40858
	type	WrittenParliamentaryQuestion
	uin	40858
	version	1
	written parliamentary question type	NamedDay
	answer	answer answer text <p>The Treasury committed to reforming Small Brewers Relief (SBR) and our review of SBR is ongoing. A technical consultation was launched in January this year to help inform the Government’s review. The consultation document provides further information on the Government’s assessment of changes and we are currently analysing the responses.</p><p>The Treasury believes that reducing the starting taper from 5,000 to 2,100 hectolitres (880,000 pints a year to 370,000 pints a year) strikes a balance between guaranteeing the full value of the relief for truly small breweries, while providing those between the 2,100 to 5,000 hectolitres threshold a smoother transition to the main duty rate. Officials are continuing to work closely with HM Revenue and Customs to deliver a relief that is sustainable and supports brewers of all sizes in the long-term.</p><p>The Government has made it clear that changes to SBR will not come into effect until at least January 2022. We will consider the state of the industry as it recovers from Covid-19, and the need to provide sufficient time for brewers to adapt, before making any changes.</p><p> </p>
	creator	4025 label Biography information for Mrs Pauline Latham
	publisher	25259 pref label House of Commons
	tabling member	4025 label Biography information for Mrs Pauline Latham

1351325

	human indexable
	published
	registered interest
	answer date	06/09/2021
	date	18/08/2021
	date tabled	18/08/2021
	ddp created	18/08/2021 16:39:05
	answering body	Treasury
	question status	Tabled
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	ddp modified	18/08/2021 17:11:26 06/09/2021 15:07:20
	hansard heading	Beer: Excise Duties
	house id	1
	identifier	40859
	legislature	25259 pref label House of Commons
	parliament number	58
	question first answered	06/09/2021 14:35:21
	question text	To ask the Chancellor of the Exchequer, what assessment he has made of the number of breweries that would be affected by reducing the Small Brewers Relief 50 per cent discount duty threshold from 5,000 to 2,100 hectolitres.
	session	2021/22
	session number	2
	tabling member constituency	Mid Derbyshire
	tabling member printed	Mrs Pauline Latham
	title	House of Commons Tabled Parliamentary Question 2021/22 40859
	type	WrittenParliamentaryQuestion
	uin	40859
	version	1
	written parliamentary question type	NamedDay
	answer	answer answer text <p>The Treasury committed to reforming Small Brewers Relief (SBR) and our review of SBR is ongoing. A technical consultation was launched in January this year to help inform the Government’s review. The consultation document provides further information on the Government’s assessment of changes and we are currently analysing the responses.</p><p>The Treasury believes that reducing the starting taper from 5,000 to 2,100 hectolitres (880,000 pints a year to 370,000 pints a year) strikes a balance between guaranteeing the full value of the relief for truly small breweries, while providing those between the 2,100 to 5,000 hectolitres threshold a smoother transition to the main duty rate. Officials are continuing to work closely with HM Revenue and Customs to deliver a relief that is sustainable and supports brewers of all sizes in the long-term.</p><p>The Government has made it clear that changes to SBR will not come into effect until at least January 2022. We will consider the state of the industry as it recovers from Covid-19, and the need to provide sufficient time for brewers to adapt, before making any changes.</p><p> </p>
	creator	4025 label Biography information for Mrs Pauline Latham
	publisher	25259 pref label House of Commons
	tabling member	4025 label Biography information for Mrs Pauline Latham

1351326

	human indexable
	published
	registered interest
	answer date	06/09/2021
	date	18/08/2021
	date tabled	18/08/2021
	ddp created	18/08/2021 16:39:09
	answering body	Treasury
	question status	Tabled
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	ddp modified	18/08/2021 17:11:28 06/09/2021 15:07:15
	hansard heading	Beer: Small Businesses
	house id	1
	identifier	40860
	legislature	25259 pref label House of Commons
	parliament number	58
	question first answered	06/09/2021 14:35:22
	question text	To ask the Chancellor of the Exchequer, what steps he plans to take to ensure that breweries that produce between 2,101 and 5,000 hectolitres can compete with breweries that produce between (a) 5,001 and 10,000 and (b) 10,001 and 20,000 hectolitres.
	session	2021/22
	session number	2
	tabling member constituency	Mid Derbyshire
	tabling member printed	Mrs Pauline Latham
	title	House of Commons Tabled Parliamentary Question 2021/22 40860
	type	WrittenParliamentaryQuestion
	uin	40860
	version	1
	written parliamentary question type	NamedDay
	answer	answer answer text <p>The Treasury committed to reforming Small Brewers Relief (SBR) and our review of SBR is ongoing. A technical consultation was launched in January this year to help inform the Government’s review. The consultation document provides further information on the Government’s assessment of changes and we are currently analysing the responses.</p><p>The Treasury believes that reducing the starting taper from 5,000 to 2,100 hectolitres (880,000 pints a year to 370,000 pints a year) strikes a balance between guaranteeing the full value of the relief for truly small breweries, while providing those between the 2,100 to 5,000 hectolitres threshold a smoother transition to the main duty rate. Officials are continuing to work closely with HM Revenue and Customs to deliver a relief that is sustainable and supports brewers of all sizes in the long-term.</p><p>The Government has made it clear that changes to SBR will not come into effect until at least January 2022. We will consider the state of the industry as it recovers from Covid-19, and the need to provide sufficient time for brewers to adapt, before making any changes.</p><p> </p>
	creator	4025 label Biography information for Mrs Pauline Latham
	publisher	25259 pref label House of Commons
	tabling member	4025 label Biography information for Mrs Pauline Latham

1465903

	human indexable
	published
	registered interest
	answer date	06/06/2022
	date	25/05/2022
	date tabled	25/05/2022
	ddp created	25/05/2022 17:57:27
	answering body	Treasury
	question status	Tabled
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	ddp modified	25/05/2022 18:15:05 08/06/2022 07:55:14
	hansard heading	Sunscreens: VAT
	house id	1
	identifier	8992
	legislature	25259 pref label House of Commons
	parliament number	58
	question first answered	08/06/2022 07:23:21
	question text	To ask the Chancellor of the Exchequer, if he will remove VAT on (a) suntan lotion and (b) other similar products to help ensure that families are able to access those products in the context of the rising cost of living.
	session	2022/23
	session number	3
	tabling member constituency	Mid Derbyshire
	tabling member printed	Mrs Pauline Latham
	title	House of Commons Tabled Parliamentary Question 2022/23 8992
	type	WrittenParliamentaryQuestion
	uin	8992
	version	1
	written parliamentary question type	Ordinary
	answer	answer answer text <p>Under the current VAT rules, sun protection products are subject to the standard rate of VAT. High-factor sunscreen is on the NHS prescription list for certain conditions and therefore is provided VAT free when dispensed by a pharmacist.</p><p> </p><p>Expanding the scope of current VAT reliefs 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 including on health, schools, and defence. Any loss in tax revenue would have to be balanced by a reduction in public spending, increased borrowing or increased taxation elsewhere. In addition, this request must be viewed in the context of almost £50 billion of requests for relief from VAT received since the EU referendum. Finally, it is never guaranteed that any reduction in tax on a given item would be passed on by the manufacturers to the end consumer.</p><p> </p><p>More widely, the Government is supporting the hardest hit with £37 billion of help to address the cost of living and cutting hundreds of pounds off household bills. Almost all of the eight million most vulnerable households across the UK will receive support of at least £1,200 this year, including a new one-off £650 cost of living payment. This intervention will substantially ease the burden on families in the face of high inflation.</p><p> </p><p>Although the Government keep all taxes under review, there are currently no plans to reduce or remove VAT on sunscreen products.</p>
	creator	4025 label Biography information for Mrs Pauline Latham
	publisher	25259 pref label House of Commons
	tabling member	4025 label Biography information for Mrs Pauline Latham

1507275

	human indexable
	published
	registered interest
	answer date	23/09/2022
	date	21/09/2022
	date tabled	21/09/2022
	ddp created	21/09/2022 18:41:58
	answering body	Treasury
	question status	Tabled
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	ddp modified	21/09/2022 18:54:57 29/09/2022 11:38:14
	hansard heading	Sunscreens: VAT
	house id	1
	identifier	53373
	legislature	25259 pref label House of Commons
	parliament number	58
	question first answered	29/09/2022 11:06:18
	question text	To ask the Chancellor of the Exchequer, if he will remove VAT on (a) suntan lotion and (b) other similar products in the context of the rising cost of living.
	session	2022/23
	session number	3
	tabling member constituency	Mid Derbyshire
	tabling member printed	Mrs Pauline Latham
	title	House of Commons Tabled Parliamentary Question 2022/23 53373
	type	WrittenParliamentaryQuestion
	uin	53373
	version	1
	written parliamentary question type	Ordinary
	answer	answer answer text <p>The Government keeps all taxes under review, however, there are currently no plans to reduce or remove VAT on sunscreen products.</p><p> </p><p>Although sun protection products are subject to the standard rate of VAT, high-factor sunscreen is provided VAT free when dispensed by a pharmacist.</p>
	creator	4025 label Biography information for Mrs Pauline Latham
	publisher	25259 pref label House of Commons
	tabling member	4025 label Biography information for Mrs Pauline Latham

1582309

	human indexable
	published
	registered interest
	answer date	07/02/2023
	date	31/01/2023
	date tabled	31/01/2023
	ddp created	31/01/2023 19:51:59
	answering body	Treasury
	question status	Tabled
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	ddp modified	31/01/2023 20:07:01 07/02/2023 18:30:23
	hansard heading	Tax Evasion
	house id	1
	identifier	136551
	legislature	25259 pref label House of Commons
	parliament number	58
	question first answered	07/02/2023 17:58:49
	question text	To ask the Chancellor of the Exchequer, whether officials at his Department have had discussions with their counterparts at HMRC on the Department's policy for conducting compliance investigations of businesses' payrolls in the period since the outbreak of covid-19.
	session	2022/23
	session number	3
	tabling member constituency	Mid Derbyshire
	tabling member printed	Mrs Pauline Latham
	title	House of Commons Tabled Parliamentary Question 2022/23 136551
	type	WrittenParliamentaryQuestion
	uin	136551
	version	1
	written parliamentary question type	NamedDay
	answer	answer answer text <p>HMRC strive to ensure that all of the compliance checks carried out, including those on payroll compliance, are proportionate and manageable for those that we deal with. During a check, our officers will only request information and documents that are needed to check the customer’s tax position. They work with the customer to ensure any deadline to provide information is reasonable and achievable, considering the size and nature of the request. HMRC officials regularly engage Treasury officials and Ministers on compliance strategy, approach and priorities.</p>
	creator	4025 label Biography information for Mrs Pauline Latham
	publisher	25259 pref label House of Commons
	tabling member	4025 label Biography information for Mrs Pauline Latham

1582312

	human indexable
	published
	registered interest
	answer date	07/02/2023
	date	31/01/2023
	date tabled	31/01/2023
	ddp created	31/01/2023 19:52:09
	answering body	Treasury
	question status	Tabled
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	ddp modified	31/01/2023 20:07:16 07/02/2023 18:30:21
	hansard heading	Tax Evasion
	house id	1
	identifier	136552
	legislature	25259 pref label House of Commons
	parliament number	58
	question first answered	07/02/2023 17:58:49
	question text	To ask the Chancellor of the Exchequer, what steps he is taking to ensure that HMRC payroll compliance checks are (a) manageable and (b) proportionate for businesses.
	session	2022/23
	session number	3
	tabling member constituency	Mid Derbyshire
	tabling member printed	Mrs Pauline Latham
	title	House of Commons Tabled Parliamentary Question 2022/23 136552
	type	WrittenParliamentaryQuestion
	uin	136552
	version	1
	written parliamentary question type	NamedDay
	answer	answer answer text <p>HMRC strive to ensure that all of the compliance checks carried out, including those on payroll compliance, are proportionate and manageable for those that we deal with. During a check, our officers will only request information and documents that are needed to check the customer’s tax position. They work with the customer to ensure any deadline to provide information is reasonable and achievable, considering the size and nature of the request. HMRC officials regularly engage Treasury officials and Ministers on compliance strategy, approach and priorities.</p>
	creator	4025 label Biography information for Mrs Pauline Latham
	publisher	25259 pref label House of Commons
	tabling member	4025 label Biography information for Mrs Pauline Latham

444920

	human indexable
	published
	registered interest
	answer date	20/01/2016
	date	14/01/2016
	date tabled	14/01/2016
	ddp created	14/01/2016 21:31:11
	ddp modified	20/01/2016 12:22:19
	answering body	HM Treasury
	question status	Tabled
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	Sunscreens: VAT
	house id	1
	identifier	22538
	legislature	25259 pref label House of Commons
	parliament number	56
	question first answered	20/01/2016 10:39:10
	question text	To ask Mr Chancellor of the Exchequer, if he will include the removal of VAT on sun safety products in his negotiations on VAT on sanitary products with his counterparts in the EU.
	session	2015/16
	session number	1
	tabling member constituency	Mid Derbyshire
	tabling member printed	Pauline Latham
	title	House of Commons Tabled Parliamentary Question 2015/16 22538
	type	WrittenParliamentaryQuestion
	uin	22538
	version	1
	written parliamentary question type	NamedDay
	answer	answer answer text <p>EU VAT rules do not currently allow for the application of a zero rate of VAT to sanitary products. That is why I have written to the European Commission and other Member States setting out our strong view that Member States should have full discretion over what rate of VAT they can apply to these products.</p><br /><p>Drugs and medications that are dispensed by a registered pharmacist against a prescription issued by a qualifying health professional are zero rated for VAT.</p><br /><p>High-factor sunscreen is on the NHS prescription list for certain conditions and is therefore provided VAT free when dispensed by a pharmacist to patients.</p>
	creator	4025 label Biography information for Mrs Pauline Latham
	publisher	25259 pref label House of Commons
	tabling member	4025 label Biography information for Mrs Pauline Latham