https://www.gov.uk/government/publications/vat-notice-714-zero-rating-young-childrens-clothing-and-footwear/vat-notice-714-zero-rating-young-childrens-clothing-and-footwear#items-suitable-only-for-young-children<\/a>.<\/p> <\/p>
The new zero rate will ensure that every woman that needs sanitary protection during their monthly cycle will now, for the first time, have access to a variety of zero rated products on which they had previously paid a 5 per cent rate of VAT.<\/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" : "2021-02-26", "_datatype" : "dateTime"}
, "groupedQuestionUIN" : {"_value" : "153413"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2021-02-26T13:04:47.987Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2021-02-11", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Sanitary Products: 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 effect on women of not including reusable menstrual underwear in the new zero rate of VAT for sanitary protection products.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4824", "label" : {"_value" : "Biography information for Kim Johnson"}
}
, "tablingMemberConstituency" : {"_value" : "Liverpool, Riverside"}
, "tablingMemberPrinted" : [{"_value" : "Kim Johnson"}
], "uin" : "153414"}
, {"_about" : "http://data.parliament.uk/resources/1286500", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1286500/answer", "answerText" : {"_value" : "
The Government sought views from stakeholders on the scope of qualifying expenditures for R&D Tax Credits between 21 July and 14 October 2020. Officials are currently considering responses to the consultation and the Government will respond in due course.<\/p>
<\/p>
The Government keeps all tax reliefs under review. When considering making any changes to tax reliefs, HM Treasury must ensure they provide support to businesses across the economy in a fair way and represent good value for money for the taxpayer.<\/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" : "2021-02-26", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2021-02-26T13:10:29.923Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2021-02-11", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Research: Tax Allowances"}
, "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 the Government's timescale is for responding to the scope of qualifying expenditures for R&D Tax Credits consultation that closed on 13 October 2020.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4124", "label" : {"_value" : "Biography information for Chi Onwurah"}
}
, "tablingMemberConstituency" : {"_value" : "Newcastle upon Tyne Central"}
, "tablingMemberPrinted" : [{"_value" : "Chi Onwurah"}
], "uin" : "153243"}
, {"_about" : "http://data.parliament.uk/resources/1285476", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1285476/answer", "answerText" : {"_value" : "The Financial Secretary responded to the Member on 9 November 2020. A further copy has been sent by email."}
, "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" : "2021-02-26", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2021-02-26T12:56:46.267Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2021-02-10", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Members: 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, when he plans to reply to the letter of 18 March 2020 and email of 6 October 2020 from the hon. Member for Blackpool North and Cleveleys on VAT and veterinary fees raised on behalf of a constituent.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/3926", "label" : {"_value" : "Biography information for Paul Maynard"}
}
, "tablingMemberConstituency" : {"_value" : "Blackpool North and Cleveleys"}
, "tablingMemberPrinted" : [{"_value" : "Paul Maynard"}
], "uin" : "152456"}
, {"_about" : "http://data.parliament.uk/resources/1285602", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1285602/answer", "answerText" : {"_value" : "
The Government keeps all tax policy under review and regularly receives proposals for sector-specific tax reliefs. When considering any new tax reliefs, HM Treasury must ensure they provide support to businesses across the economy and represent good value for money for the taxpayer.<\/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" : "2021-02-26", "_datatype" : "dateTime"}
, "groupedQuestionUIN" : {"_value" : "152584"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2021-02-26T12:58:37.687Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2021-02-10", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Advertising: Tax Allowances"}
, "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 his Department has made of the potential merits of introducing an advertising tax credit as part of the longer-term covid-19 economic recovery plan to (a) help stimulate consumer spending and (b) channel investment into specific categories of media.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4488", "label" : {"_value" : "Biography information for Martyn Day"}
}
, "tablingMemberConstituency" : {"_value" : "Linlithgow and East Falkirk"}
, "tablingMemberPrinted" : [{"_value" : "Martyn Day"}
], "uin" : "152583"}
, {"_about" : "http://data.parliament.uk/resources/1285605", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1285605/answer", "answerText" : {"_value" : "
The Government keeps all tax policy under review and regularly receives proposals for sector-specific tax reliefs. When considering any new tax reliefs, HM Treasury must ensure they provide support to businesses across the economy and represent good value for money for the taxpayer.<\/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" : "2021-02-26", "_datatype" : "dateTime"}
, "groupedQuestionUIN" : {"_value" : "152583"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2021-02-26T12:58:37.747Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2021-02-10", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Advertising: Tax Allowances"}
, "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 advertising tax credit outlined in the Advertising Association's industry modelling on tax revenues.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4488", "label" : {"_value" : "Biography information for Martyn Day"}
}
, "tablingMemberConstituency" : {"_value" : "Linlithgow and East Falkirk"}
, "tablingMemberPrinted" : [{"_value" : "Martyn Day"}
], "uin" : "152584"}
, {"_about" : "http://data.parliament.uk/resources/1285779", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1285779/answer", "answerText" : {"_value" : "
In order to help keep costs down for families, the Government maintains a zero-rate of VAT on the supply of children\u2019s clothing. VAT Notice 714 sets out guidance on what qualifies for the zero rate; this does not include face masks.<\/p>
<\/p>
VAT makes a significant contribution towards the public finances and helps to pay for the Government\u2019s spending priorities, including health, schools and defence. Although the Government keeps all taxes under review, there are no plans to change the VAT treatment of children\u2019s clothing.<\/p>
<\/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" : "2021-02-26", "_datatype" : "dateTime"}
, "groupedQuestionUIN" : {"_value" : "152422"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2021-02-26T13:01:27.9Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2021-02-10", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Protective Clothing: VAT Zero Rating"}
, "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 a zero-rating of VAT can be applied on face masks that do not meet Public Health England's PPE standards if they are held out for sale for young children by retailers.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/1447", "label" : {"_value" : "Biography information for Andrew Rosindell"}
}
, "tablingMemberConstituency" : {"_value" : "Romford"}
, "tablingMemberPrinted" : [{"_value" : "Andrew Rosindell"}
], "uin" : "152421"}
, {"_about" : "http://data.parliament.uk/resources/1285780", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1285780/answer", "answerText" : {"_value" : "
In order to help keep costs down for families, the Government maintains a zero-rate of VAT on the supply of children\u2019s clothing. VAT Notice 714 sets out guidance on what qualifies for the zero rate; this does not include face masks.<\/p>
<\/p>
VAT makes a significant contribution towards the public finances and helps to pay for the Government\u2019s spending priorities, including health, schools and defence. Although the Government keeps all taxes under review, there are no plans to change the VAT treatment of children\u2019s clothing.<\/p>
<\/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" : "2021-02-26", "_datatype" : "dateTime"}
, "groupedQuestionUIN" : {"_value" : "152421"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2021-02-26T13:01:27.963Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2021-02-10", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Protective Clothing: VAT Zero Rating"}
, "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 a zero-rating of VAT can be applied on face masks that meet Public Health England's PPE standards if they are held out for sale for young children by retailers.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/1447", "label" : {"_value" : "Biography information for Andrew Rosindell"}
}
, "tablingMemberConstituency" : {"_value" : "Romford"}
, "tablingMemberPrinted" : [{"_value" : "Andrew Rosindell"}
], "uin" : "152422"}
, {"_about" : "http://data.parliament.uk/resources/1285783", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1285783/answer", "answerText" : {"_value" : "
Throughout this crisis, the Government has sought to protect people\u2019s jobs and livelihoods while also supporting businesses and public services across the UK, putting in place an economic package of support worth over £280 billion this year. These support measures are carefully designed to complement each other to ensure jobs and livelihoods are protected. Support is targeted to make sure public funds are used responsibly, helping those who need it most as quickly as possible, while minimising fraud risk. The Government has engaged closely with proposals put forward by stakeholder groups, and will continue to do so.<\/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" : "2021-02-26", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2021-02-26T13:07:12.6Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2021-02-10", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Coronavirus: Disease Control"}
, "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 is taking to support people who have been unable to access the Government's covid-19 financial support schemes to date.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/3985", "label" : {"_value" : "Biography information for Robert Halfon"}
}
, "tablingMemberConstituency" : {"_value" : "Harlow"}
, "tablingMemberPrinted" : [{"_value" : "Robert Halfon"}
], "uin" : "152498"}
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}