A zero rate of VAT has applied to women\u2019s Period Products, including some reusable products, since 1 January 2021 and applies to those products which were previously subject to the reduced rate of 5 per cent.<\/p>
<\/p>
The Government has no plans to change the VAT treatment of wearable sanitary products or bed mats at present, but keeps all taxes under review<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4399", "label" : {"_value" : "Biography information for Victoria Atkins"} } , "answeringMemberConstituency" : {"_value" : "Louth and Horncastle"} , "answeringMemberPrinted" : {"_value" : "Victoria Atkins"} , "dateOfAnswer" : {"_value" : "2023-07-05", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2023-07-05T09:21:43.52Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2023-06-28", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Sanitary Products: VAT Exemptions"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, whether he has made an assessment of the potential merits of applying a VAT exemption to (a) period pants and (b) bed mats.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4645", "label" : {"_value" : "Biography information for Emma Hardy"} } , "tablingMemberConstituency" : {"_value" : "Kingston upon Hull West and Hessle"} , "tablingMemberPrinted" : [{"_value" : "Emma Hardy"} ], "uin" : "191639"} , {"_about" : "http://data.parliament.uk/resources/1610027", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1610027/answer", "answerText" : {"_value" : "
Small businesses are already able to pay their taxes in flexible instalments. There is flexibility in Value Added Tax (VAT), Pay as You Earn (PAYE) Income Tax, and Income Tax Self-Assessment (ITSA).<\/p>
<\/p>
The VAT Annual Accounting Scheme, open to all businesses with taxable supplies of less than £1.35 million (excluding VAT), allows small businesses to make payments on a monthly or quarterly basis.<\/p>
<\/p>
Small businesses with PAYE liabilities lower than £1,500 per month can choose whether to make quarterly payments or make monthly payments, usually in line with their real-time information returns.<\/p>
<\/p>
Small businesses with ITSA liabilities can make monthly or weekly payments toward their next ITSA bill through the Budget Payment Plan.<\/p>
<\/p>
More details are available at the following links:<\/p>
https://www.gov.uk/vat-annual-accounting-scheme<\/a><\/p> https://www.gov.uk/paye-for-employers<\/a><\/p> https://www.gov.uk/pay-self-assessment-tax-bill/pay-weekly-monthly<\/a><\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4399", "label" : {"_value" : "Biography information for Victoria Atkins"}
}
, "answeringMemberConstituency" : {"_value" : "Louth and Horncastle"}
, "answeringMemberPrinted" : {"_value" : "Victoria Atkins"}
, "dateOfAnswer" : {"_value" : "2023-04-24", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2023-04-24T16:06:48.703Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2023-04-14", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Small Businesses: Taxation"}
, "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 introducing statutory provisions to enable small businesses to pay their taxes in flexible instalments.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4645", "label" : {"_value" : "Biography information for Emma Hardy"}
}
, "tablingMemberConstituency" : {"_value" : "Kingston upon Hull West and Hessle"}
, "tablingMemberPrinted" : [{"_value" : "Emma Hardy"}
], "uin" : "180160"}
, {"_about" : "http://data.parliament.uk/resources/1586770", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1586770/answer", "answerText" : {"_value" : " The National Insurance Contribution (NICs) for apprentices under the age of 25 was introduced in financial year 2016 to 2017. Annual estimated costs for this relief are published by HM Revenue and Customs in their Non-Structural Tax Relief Statistics publication which can be found online at: https://www.gov.uk/government/statistics/main-tax-expenditures-and-structural-reliefs.<\/p> <\/p> This information is for the UK, and HMRC does not provide a break-down of these costs for England.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4399", "label" : {"_value" : "Biography information for Victoria Atkins"}
}
, "answeringMemberConstituency" : {"_value" : "Louth and Horncastle"}
, "answeringMemberPrinted" : {"_value" : "Victoria Atkins"}
, "dateOfAnswer" : {"_value" : "2023-02-23", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2023-02-23T15:08:07.46Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2023-02-17", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Apprentices: National Insurance"}
, "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 make an estimate of the cost of not requiring employers to pay national insurance contributions for apprentices under the age of 25 in England since the introduction of that relief.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4645", "label" : {"_value" : "Biography information for Emma Hardy"}
}
, "tablingMemberConstituency" : {"_value" : "Kingston upon Hull West and Hessle"}
, "tablingMemberPrinted" : [{"_value" : "Emma Hardy"}
], "uin" : "147442"}
, {"_about" : "http://data.parliament.uk/resources/1580633", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1580633/answer", "answerText" : {"_value" : "This information is only available at disproportionate cost as the available Child Benefit data does not distinguish between young persons who are 16 and not in further education and those who are. Information on the educational setting (school or college) attended by young people aged 16 or over is not held. <\/p>Child Benefit statistics are published using August data from each year, detailing the number of children receiving Child Benefit payments by age and region. Figures from 2019-2021 for children aged 16-19 are summarised in the table below: <\/p> Number of children in (i) the UK and (ii) England receiving Child Benefit payments as of August of each year<\/strong><\/p> <\/strong><\/p><\/td> 2019<\/strong><\/p><\/td> 2020<\/strong><\/p><\/td> 2021<\/strong><\/p><\/td><\/tr> Age<\/strong><\/p><\/td> UK<\/strong><\/p><\/td> England<\/strong><\/p><\/td> UK<\/strong><\/p><\/td> England<\/strong><\/p><\/td> UK<\/strong><\/p><\/td> England<\/strong><\/p><\/td><\/tr> 161<\/sup><\/p><\/td> 643,915<\/p><\/td> 542,490<\/p><\/td> 656,640<\/p><\/td> 554,150<\/p><\/td> 660,420<\/p><\/td> 557,185<\/p><\/td><\/tr> 17<\/p><\/td> 500,560<\/p><\/td> 423,980<\/p><\/td> 517,110<\/p><\/td> 439,520<\/p><\/td> 528,280<\/p><\/td> 450,065<\/p><\/td><\/tr> 18<\/p><\/td> 418,565<\/p><\/td> 361,175<\/p><\/td> 422,505<\/p><\/td> 366,560<\/p><\/td> 440,745<\/p><\/td> 383,845<\/p><\/td><\/tr> 19<\/p><\/td> 95,830<\/p><\/td> 80,305<\/p><\/td> 90,610<\/p><\/td> 75,490<\/p><\/td> 84,015<\/p><\/td> 70,080<\/p><\/td><\/tr><\/tbody><\/table> <\/p> Note 1: not all 16 year olds will remain in further education from the following September<\/p> <\/p>