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1682990

	registered interest
	date	17/01/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Aviation: 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 of the potential merits of removing VAT on pilot flight training courses.
	tabling member constituency	Crawley
	tabling member printed	Henry Smith
	uin	10089
	answer	answer is ministerial correction date of answer 23/01/2024 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> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston question first answered 23/01/2024 11:43:25 answering member 4407 label Biography information for Nigel Huddleston
	tabling member	3960 label Biography information for Henry Smith

1677476

	registered interest
	date	12/12/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Tourism: VAT
	house id	1
	legislature	25259 pref label House of Commons
	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.
	tabling member constituency	Crawley
	tabling member printed	Henry Smith
	uin	6494
	answer	answer is ministerial correction date of answer 19/12/2023 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> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston question first answered 19/12/2023 16:01:03 answering member 4407 label Biography information for Nigel Huddleston
	tabling member	3960 label Biography information for Henry Smith

1677477

	registered interest
	date	12/12/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Tourism: VAT
	house id	1
	legislature	25259 pref label House of Commons
	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.
	tabling member constituency	Crawley
	tabling member printed	Henry Smith
	uin	6495
	answer	answer is ministerial correction date of answer 19/12/2023 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> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston question first answered 19/12/2023 16:02:52 answering member 4407 label Biography information for Nigel Huddleston
	tabling member	3960 label Biography information for Henry Smith

1655926

	registered interest
	date	01/09/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Defibrillators: VAT
	house id	1
	legislature	25259 pref label House of Commons
	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.
	tabling member constituency	Crawley
	tabling member printed	Henry Smith
	uin	196009
	answer	answer is ministerial correction date of answer 11/09/2023 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> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 11/09/2023 13:40:03 answering member 4399 label Biography information for Victoria Atkins
	tabling member	3960 label Biography information for Henry Smith

1650308

	registered interest
	date	05/07/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	EU Emissions Trading Scheme: Aviation
	house id	1
	legislature	25259 pref label House of Commons
	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.
	tabling member constituency	Crawley
	tabling member printed	Henry Smith
	uin	192513
	answer	answer is ministerial correction date of answer 11/07/2023 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> answering member constituency Grantham and Stamford answering member printed Gareth Davies question first answered 11/07/2023 09:55:45 answering member 4850 label Biography information for Gareth Davies
	tabling member	3960 label Biography information for Henry Smith

1650480

	registered interest
	date	05/07/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Tourism: VAT
	house id	1
	legislature	25259 pref label House of Commons
	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.
	tabling member constituency	Crawley
	tabling member printed	Henry Smith
	uin	192514
	answer	answer is ministerial correction date of answer 11/07/2023 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> answering member constituency Grantham and Stamford answering member printed Gareth Davies question first answered 11/07/2023 09:52:18 answering member 4850 label Biography information for Gareth Davies
	tabling member	3960 label Biography information for Henry Smith

1610547

	registered interest
	date	14/04/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Duty Free Allowances
	house id	1
	legislature	25259 pref label House of Commons
	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.
	tabling member constituency	Crawley
	tabling member printed	Henry Smith
	uin	180680
	answer	answer is ministerial correction date of answer 21/04/2023 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> answering member constituency South Suffolk answering member printed James Cartlidge question first answered 21/04/2023 12:51:36 answering member 4519 label Biography information for James Cartlidge
	tabling member	3960 label Biography information for Henry Smith

1608059

	registered interest
	date	27/03/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Aviation: Fuels
	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 potential fiscal impacts of increasing funding for sustainable aviation fuels.
	tabling member constituency	Crawley
	tabling member printed	Henry Smith
	uin	174530
	answer	answer is ministerial correction date of answer 31/03/2023 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 answering member printed James Cartlidge grouped question UIN 173008 173009 173010 question first answered 31/03/2023 14:45:38 answering member 4519 label Biography information for James Cartlidge
	tabling member	3960 label Biography information for Henry Smith

1607068

	registered interest
	date	24/03/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Aviation: Fuels
	house id	1
	legislature	25259 pref label House of Commons
	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.
	tabling member constituency	Crawley
	tabling member printed	Henry Smith
	uin	173008
	answer	answer is ministerial correction date of answer 31/03/2023 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 answering member printed James Cartlidge grouped question UIN 173009 173010 174530 question first answered 31/03/2023 14:45:38 answering member 4519 label Biography information for James Cartlidge
	tabling member	3960 label Biography information for Henry Smith

1607069

	registered interest
	date	24/03/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Aviation: Fuels
	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 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.
	tabling member constituency	Crawley
	tabling member printed	Henry Smith
	uin	173009
	answer	answer is ministerial correction date of answer 31/03/2023 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 answering member printed James Cartlidge grouped question UIN 173008 173010 174530 question first answered 31/03/2023 14:45:38 answering member 4519 label Biography information for James Cartlidge
	tabling member	3960 label Biography information for Henry Smith