VAT has been designed as a broad-based tax on consumption, and the twenty per cent standard rate applies to most goods and services. Whilst there are exceptions to the standard rate, these have always been strictly limited by both legal and fiscal considerations.<\/p>
<\/p>
Welfare services provided by local authorities and similar bodies and charities are exempt from VAT, meaning no VAT is charged to the final consumer.<\/p>
<\/p>
Welfare services provided by state regulated private welfare organisations are also exempt from VAT. State regulated suppliers are those that are registered with the Care Quality Commission, and are eligible for the VAT exemption where they are providing services that are state regulated.<\/p>
The regulation requirement ensures that VAT relief is limited to providers certified as offering safe and high-quality welfare services. This is a long-standing requirement, and there are no plans to make changes to these rules.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4407", "label" : {"_value" : "Biography information for Nigel Huddleston"} } , "answeringMemberConstituency" : {"_value" : "Mid Worcestershire"} , "answeringMemberPrinted" : {"_value" : "Nigel Huddleston"} , "dateOfAnswer" : {"_value" : "2024-03-04", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2024-03-04T15:23:38.957Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2024-02-27", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Voluntary Organisations: 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, what assessment he has made with Cabinet colleagues of the potential merits of making not-for-profit organisations that provide welfare services VAT exempt.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/230", "label" : {"_value" : "Biography information for Mr Ben Bradshaw"} } , "tablingMemberConstituency" : {"_value" : "Exeter"} , "tablingMemberPrinted" : [{"_value" : "Mr Ben Bradshaw"} ], "uin" : "15832"} , {"_about" : "http://data.parliament.uk/resources/1691995", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1691995/answer", "answerText" : {"_value" : "
HMT\u2019s expenditure on these areas is published as part of the departments on-going support of the transparency reporting programme. These can be viewed using the links below.<\/p>
<\/p>
https://www.gov.uk/government/collections/gpc-spend<\/a><\/p> <\/p> https://www.gov.uk/government/collections/25000-spend<\/a><\/p> <\/p> https://www.gov.uk/contracts-finder<\/a><\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4850", "label" : {"_value" : "Biography information for Gareth Davies"}
}
, "answeringMemberConstituency" : {"_value" : "Grantham and Stamford"}
, "answeringMemberPrinted" : {"_value" : "Gareth Davies"}
, "dateOfAnswer" : {"_value" : "2024-03-05", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2024-03-05T10:14:44.27Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2024-02-27", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Treasury: Press"}
, "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 subscriptions to (a) newspapers, (b) magazines and (c) online journals his Department has paid for in each of the last three financial years.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4479", "label" : {"_value" : "Biography information for Nick Thomas-Symonds"}
}
, "tablingMemberConstituency" : {"_value" : "Torfaen"}
, "tablingMemberPrinted" : [{"_value" : "Nick Thomas-Symonds"}
], "uin" : "15961"}
, {"_about" : "http://data.parliament.uk/resources/1692019", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1692019/answer", "answerText" : {"_value" : " Promotion or operation of mass marketed tax avoidance schemes is not in, or of itself, a criminal offence. However, there are a range of offences which might be committed by those who promote tax avoidance schemes or advise on their use.<\/p> <\/p> Since the formation of HMRC\u2019s Fraud Investigation Service on 1 April 2016, more than 20 individuals have been convicted for offences relating to arrangements which have been promoted and marketed as tax avoidance. These have resulted in over 100 years of custodial sentences and 9 years of suspended sentences being ordered, the majority of which relate to promoters.<\/p> <\/p> Prosecutions are only one type of intervention available to HMRC where they identify concerns.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4407", "label" : {"_value" : "Biography information for Nigel Huddleston"}
}
, "answeringMemberConstituency" : {"_value" : "Mid Worcestershire"}
, "answeringMemberPrinted" : {"_value" : "Nigel Huddleston"}
, "dateOfAnswer" : {"_value" : "2024-03-04", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2024-03-04T15:25:36.587Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2024-02-27", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Tax Avoidance: Convictions"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Chancellor of the Exchequer, how many people have been convicted of offences relating to arrangements which have been marketed as tax avoidance since the formation of HMRC's Fraud Investigation Service on 1 April 2016.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/140", "label" : {"_value" : "Biography information for Baroness Hodge of Barking"}
}
, "tablingMemberConstituency" : {"_value" : "Barking"}
, "tablingMemberPrinted" : [{"_value" : "Dame Margaret Hodge"}
], "uin" : "15809"}
, {"_about" : "http://data.parliament.uk/resources/1692020", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1692020/answer", "answerText" : {"_value" : " As a result of the action the Government has taken to clamp down on marketed tax avoidance, the estimated tax gap from marketed avoidance sold primarily to individuals has fallen from an estimated £1.5 billion in 2005-06 to £0.5 billion in 2021-22.<\/p> The primary purpose of the penalty is to deter UK based entities from acting on behalf of offshore promoters and so make it more difficult for these promoters to sell their schemes in the UK; however, HM Revenue and Customs (HMRC) has a wide-ranging approach to tackling promoters of tax avoidance.<\/p> For example, as of 31 December 2023, HMRC has published the names of 59 promoters, 23 directors and details of 64 tax avoidance schemes. Publishing this information supports taxpayers in identifying tax avoidance schemes so they can steer clear of or exit them.<\/p> Furthermore, Finance Act 2024 has introduced tougher consequences for promoters of tax avoidance. This includes a new criminal offence to strengthen the deterrent to promoting tax avoidance, making it clear promoters must stop promoting these schemes, and a power enabling HMRC to act more quickly to disqualify directors of companies involved in tax avoidance.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4407", "label" : {"_value" : "Biography information for Nigel Huddleston"}
}
, "answeringMemberConstituency" : {"_value" : "Mid Worcestershire"}
, "answeringMemberPrinted" : {"_value" : "Nigel Huddleston"}
, "dateOfAnswer" : {"_value" : "2024-03-06", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2024-03-06T17:08:40.067Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2024-02-27", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Tax Avoidance: Fixed Penalties"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Chancellor of the Exchequer, how many penalties have been issued by HMRC against UK-based entities that facilitate tax avoidance schemes involving non-resident promoters since the coming into force of schedule 13 of the Finance Act 2022; and what the total value of those penalties is.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/140", "label" : {"_value" : "Biography information for Baroness Hodge of Barking"}
}
, "tablingMemberConstituency" : {"_value" : "Barking"}
, "tablingMemberPrinted" : [{"_value" : "Dame Margaret Hodge"}
], "uin" : "15810"}
, {"_about" : "http://data.parliament.uk/resources/1692064", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1692064/answer", "answerText" : {"_value" : " HMRC\u2019s Personal Income Statistics by tax year now contain a constituency-level breakdown of taxpayer numbers for the tax year 2021 to 2022. This is the latest outturn data available and can be found below:<\/p> <\/p> https://assets.publishing.service.gov.uk/media/65de1b17cf7eb10015f58036/Table_3.15_2122.ods<\/a><\/p> <\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4407", "label" : {"_value" : "Biography information for Nigel Huddleston"}
}
, "answeringMemberConstituency" : {"_value" : "Mid Worcestershire"}
, "answeringMemberPrinted" : {"_value" : "Nigel Huddleston"}
, "dateOfAnswer" : {"_value" : "2024-03-01", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2024-03-01T09:22:59.833Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2024-02-27", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "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, pursuant to the Answer of 26 February 2024 to Question 14168 on Taxation, if he will produce a table for the (a) 2021-22 and (b) 2022-23 financial year.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4591", "label" : {"_value" : "Biography information for Sarah Olney"}
}
, "tablingMemberConstituency" : {"_value" : "Richmond Park"}
, "tablingMemberPrinted" : [{"_value" : "Sarah Olney"}
], "uin" : "15969"}
, {"_about" : "http://data.parliament.uk/resources/1692103", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1692103/answer", "answerText" : {"_value" : " The most recent Civil Service Apprenticeship Strategy (published in April 2022) stated that part of monitoring and measuring the success would include value for money from the apprenticeship levy. The aim is that the Civil Service \u201cwill use at least 65% of its annual levy contribution in one year, further increasing each year, in order to achieve a return on investment.\u201d<\/p> <\/p> The spend against levy contribution across the period requested is above the target.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4850", "label" : {"_value" : "Biography information for Gareth Davies"}
}
, "answeringMemberConstituency" : {"_value" : "Grantham and Stamford"}
, "answeringMemberPrinted" : {"_value" : "Gareth Davies"}
, "dateOfAnswer" : {"_value" : "2024-03-01", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2024-03-01T16:07:02.967Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2024-02-27", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Treasury: Apprentices"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Chancellor of the Exchequer, how much his Department (a) paid in apprenticeship levy fees and (b) spent from its apprenticeship levy funds between September 2021 and August 2023.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4253", "label" : {"_value" : "Biography information for Seema Malhotra"}
}
, "tablingMemberConstituency" : {"_value" : "Feltham and Heston"}
, "tablingMemberPrinted" : [{"_value" : "Seema Malhotra"}
], "uin" : "15914"}
, {"_about" : "http://data.parliament.uk/resources/1692135", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1692135/answer", "answerText" : {"_value" : " HMRC is responsible for enforcing export controls on strategic goods and sanctions and investigating potential breaches of those controls. There are extensive trade measures in place and the UK Government monitors the effectiveness of all its sanctions, including those made through the Russia (Sanctions) (EU Exit) Regulations 2019.<\/p> We are committed to tackling sanctions circumvention, ensuring that sanctions are robustly enforced; potential breaches are investigated, and appropriate action taken. Departments from across HMG are working together, and with UK companies, to ensure that sanctions are enforced.<\/p> Internationally, we are working closely with our US and EU sanctions coordinators to raise circumvention with several countries to highlight these risks and support them to enforce sanctions effectively.<\/p>