The temporary reduced rate of VAT was introduced on 15 July in order to support the cash flow and viability of over 150,000 businesses and protect 2.4 million jobs in the hospitality and tourism sectors, and will run until 31 March 2021. This relief comes at a significant cost to the Exchequer, and there are currently no plans to extend the scope to include other sectors.<\/p>
<\/p>
The Government has announced a significant package of support to help businesses through the winter months, which includes an extension of the Coronavirus Job Retention Scheme, an extension of the Self-Employment Income Support Scheme grant, and an extension of the application window for the Government-backed loan schemes.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2020-12-08", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2020-12-08T12:12:38.62Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2020-11-30", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Personal Care Services: VAT"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits of extending the VAT reduction offered to hospitality services until March 2021 to (a) hairdressers, (b) beauty services and (c) other close contact services.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4432", "label" : {"_value" : "Biography information for Patrick Grady"} } , "tablingMemberConstituency" : {"_value" : "Glasgow North"} , "tablingMemberPrinted" : [{"_value" : "Patrick Grady"} ], "uin" : "122764"} , {"_about" : "http://data.parliament.uk/resources/1256615", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1256615/answer", "answerText" : {"_value" : "
Under the current VAT rules, bodies, including non-profit organisations, that have a turnover in excess of £85,000 must register for VAT. However, bodies that are below the VAT registration threshold may register for VAT voluntarily.<\/p>
<\/p>
Bodies that are VAT registered are required to charge VAT on their taxable business activity and are also able to recover any VAT on costs that they incur in the course of that taxable business activity.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2020-12-08", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2020-12-08T11:59:18.557Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2020-11-30", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Sports: VAT"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits of allowing non-profit sports organisations (a) that are and (b) that are not VAT registered to claim back VAT during the covid-19 outbreak.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4410", "label" : {"_value" : "Biography information for Julian Knight"} } , "tablingMemberConstituency" : {"_value" : "Solihull"} , "tablingMemberPrinted" : [{"_value" : "Julian Knight"} ], "uin" : "122743"} , {"_about" : "http://data.parliament.uk/resources/1256621", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1256621/answer", "answerText" : {"_value" : "
While the Government sympathises with anyone who believes they were misled into using a disguised remuneration (DR) scheme, it is an individual\u2019s responsibility to ensure the accuracy of their tax return and to understand the consequences of their decisions.<\/p>
<\/p>
The Government and HMRC are determined to continue to tackle promoters of tax avoidance schemes. This includes challenging those who promote disguised remuneration loan schemes.<\/p>
<\/p>
In March 2020, HMRC published their strategy for tackling promoters of tax avoidance schemes. The strategy sets out HMRC\u2019s work to date and outlines how HMRC will continue to take robust actions against promoters of tax avoidance.<\/p>
<\/p>
Last month HMRC launched the \u2018Tax avoidance: don\u2019t get caught out\u2019 communications campaign. The campaign is targeted at contractors and encourages them to stop and take time to check what they are signing up for, challenge what they have been told by those selling the scheme, and protect themselves and public services by reporting schemes to HMRC.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2020-12-08", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2020-12-08T12:10:49.967Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2020-11-30", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Tax Avoidance"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, what steps he is taking on the mis-selling of schemes now subject to the Loan Charge.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1500", "label" : {"_value" : "Biography information for Theresa Villiers"} } , "tablingMemberConstituency" : {"_value" : "Chipping Barnet"} , "tablingMemberPrinted" : [{"_value" : "Theresa Villiers"} ], "uin" : "122616"} , {"_about" : "http://data.parliament.uk/resources/1256637", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1256637/answer", "answerText" : {"_value" : "
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 is provided VAT free when dispensed by a pharmacist.<\/p>
<\/p>
Expanding the scope of the current VAT relief would come at a considerable cost to the Exchequer. Therefore, while all taxes are kept under review, there are currently no plans to reduce VAT on sunscreen products.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2020-12-08", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2020-12-08T12:08:55.84Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2020-11-30", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Sunscreens: VAT"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits of reclassifying sunscreen products as essential healthcare items for VAT purposes.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4786", "label" : {"_value" : "Biography information for Zarah Sultana"} } , "tablingMemberConstituency" : {"_value" : "Coventry South"} , "tablingMemberPrinted" : [{"_value" : "Zarah Sultana"} ], "uin" : "122902"} , {"_about" : "http://data.parliament.uk/resources/1256661", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1256661/answer", "answerText" : {"_value" : "
HMRC have published statistics on the Coronavirus Job Retention Scheme (CJRS). The statistics can be found here:<\/p>
https://www.gov.uk/government/collections/hmrc-coronavirus-covid-19-statistics<\/a>.<\/p> <\/p> For the period July to October 2020, the CJRS was closed to claims for employments not already furloughed and supported by the scheme except in certain exceptional circumstances. The total number of employments supported by the scheme up to that point was published in August and can be found on GOV.UK at the link provided below. The total number of employments at any time between March and June in West Sussex is 133,000. The equivalent figure for Arundel and South Downs constituency is 14,100. These figures are based on each employee\u2019s residential address.<\/p> <\/p> These statistics can be found here in full: https://www.gov.uk/government/statistics/coronavirus-job-retention-scheme-statistics-august-2020<\/a><\/p> <\/p> The value of claims split by Local Authority and Parliamentary Constituency is not available. The Coronavirus Job Retention Scheme provides funds to PAYE schemes to support employers to pay a proportion of the wages of furloughed staff. The registered address for PAYE schemes can be in a different area to that where their employees live and work. In addition, for PAYE schemes claiming for between 1 and 99 employments there was no requirement to specify the amount claimed for each employment. As a consequence it is not possible to provide reliable figures for the monetary value of the support provided by geographical area.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"}
}
, "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"}
, "answeringMemberPrinted" : {"_value" : "Jesse Norman"}
, "dateOfAnswer" : {"_value" : "2020-12-08", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2020-12-08T12:14:16.847Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2020-11-30", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Coronavirus Job Retention Scheme: West Sussex"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Chancellor of the Exchequer, what recent estimate he has made of the (a) number and (b) total value of grants provided through the Coronavirus Job Retention Scheme to employees in (i) West Sussex and (ii) Arundel and South Downs constituency since the introduction of that scheme.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4874", "label" : {"_value" : "Biography information for Andrew Griffith"}
}
, "tablingMemberConstituency" : {"_value" : "Arundel and South Downs"}
, "tablingMemberPrinted" : [{"_value" : "Andrew Griffith"}
], "uin" : "122931"}
, {"_about" : "http://data.parliament.uk/resources/1256687", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1256687/answer", "answerText" : {"_value" : " HMRC apologise for the delay in dealing with this case. They telephoned the constituency office of the Honourable Member on 2 December in order to resolve her constituent\u2019s issue and have confirmed the position by email with her.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"}
}
, "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"}
, "answeringMemberPrinted" : {"_value" : "Jesse Norman"}
, "dateOfAnswer" : {"_value" : "2020-12-08", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2020-12-08T12:16:03.277Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2020-11-30", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Revenue and Customs: Correspondence"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Chancellor of the Exchequer, if he will take steps to ensure that HM Revenue and Customs replies to the letter from the hon. Member for West Lancashire, dated 14 September 2020, on a constituent's tax issue, ref za53685.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/1538", "label" : {"_value" : "Biography information for Rosie Cooper"}
}
, "tablingMemberConstituency" : {"_value" : "West Lancashire"}
, "tablingMemberPrinted" : [{"_value" : "Rosie Cooper"}
], "uin" : "122642"}
, {"_about" : "http://data.parliament.uk/resources/1256738", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1256738/answer", "answerText" : {"_value" : " The new rates of Stamp Duty Land Tax for non-UK resident purchasers of residential property in England and Northern Ireland are set to be 2% higher than the rates applying to UK-resident purchasers. The expected revenue will be used to tackle rough sleeping and is set out on page 35 of the \u201cPolicy Costings\u201d document published alongside the Red Book at Budget 2020.<\/p> <\/p>