An extension of the zero rate of VAT has been introduced to provide consistency in approach between certain physical and digital publications.<\/p>
Audiobooks are already taxed consistently at the standard rate in both physical and digital format.<\/p>
There are no current plans to extend the VAT zero rate to audiobooks. However, the Government keeps all taxes under review, including VAT.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4689", "label" : {"_value" : "Biography information for Lord Agnew of Oulton"} } , "answeringMemberPrinted" : {"_value" : "Lord Agnew of Oulton"} , "dateOfAnswer" : {"_value" : "2020-07-01", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2020-07-01T15:51:36.59Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2020-06-23", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Audiobooks: VAT"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask Her Majesty's Government what plans they have to remove the application of VAT to sales of audiobooks.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4202", "label" : {"_value" : "Biography information for Lord Lexden"} } , "tablingMemberPrinted" : [{"_value" : "Lord Lexden"} ], "uin" : "HL6075"} , {"_about" : "http://data.parliament.uk/resources/1186714", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1186714/answer", "answerText" : {"_value" : "
The Government is in continual dialogue with the insurance sector about its contribution to handling this unprecedented situation. It is also working closely with these educational institutions to understand the financial implications of COVID-19 and to provide financial support where it is needed and is appropriate.<\/p>
<\/p>
For those businesses and charities which have an appropriate policy that covers pandemics and unspecified notifiable diseases, including independent schools, the Government\u2019s social distancing advice of both 16 and 20 March is sufficient to allow them to make a claim against their insurance, provided the other terms and conditions in their policy are met.<\/p>
<\/p>
The FCA\u2019s rules require insurers to handle claims fairly and promptly; provide reasonable guidance to help a policyholder make a claim, and appropriate information on its progress; not reject a claim unreasonably; and settle claims promptly once settlement terms are agreed.<\/p>
<\/p>
Insurance policies differ significantly, so businesses are encouraged to check the terms and conditions of their specific policy and contact their providers. However, most businesses and charities have not purchased insurance that covers losses from COVID-19.<\/p>
<\/p>
The Government recognises that businesses and charities who do not have appropriate insurance cover will require support from elsewhere. As such, they should explore the full package of support set out by the Chancellor in the Budget, on 17 March, and on 20 March.<\/p>
<\/p>
As the Chancellor announced on Tuesday 17 March, the Government will do whatever it takes to get our nation through the impacts of COVID-19.<\/p>
<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4689", "label" : {"_value" : "Biography information for Lord Agnew of Oulton"} } , "answeringMemberPrinted" : {"_value" : "Lord Agnew of Oulton"} , "dateOfAnswer" : {"_value" : "2020-03-30", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2020-03-30T10:21:08.74Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2020-03-19", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Schools: Coronavirus"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask Her Majesty's Government what discussions they have had with insurance companies about whether independent schools, particularly small independent schools, are able to obtain compensation for business interruption as a result of the COVID-19 emergency measures.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4202", "label" : {"_value" : "Biography information for Lord Lexden"} } , "tablingMemberPrinted" : [{"_value" : "Lord Lexden"} ], "uin" : "HL2779"} , {"_about" : "http://data.parliament.uk/resources/1110683", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1110683/answer", "answerText" : {"_value" : "
The Government keeps all taxes under review. The Office of Tax Simplification are reviewing inheritance tax and will make recommendations that the Government will consider.<\/p>
<\/p>
The inheritance tax treatment of married couples and civil partners reflects their unique legal relationship, and extending this treatment to siblings would incur an Exchequer cost.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/57", "label" : {"_value" : "Biography information for Lord Young of Cookham"} } , "answeringMemberPrinted" : {"_value" : "Lord Young of Cookham"} , "dateOfAnswer" : {"_value" : "2019-04-25", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-04-25T10:53:04.243Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-04-09", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Inheritance Tax: Siblings"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask Her Majesty's Government, further to the Written Answer by Lord Bates on 9 April (HL14826), what considerations led them to set aside their proposal to establish a working party on the fiscal disadvantages experienced by sibling couples.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4202", "label" : {"_value" : "Biography information for Lord Lexden"} } , "tablingMemberPrinted" : [{"_value" : "Lord Lexden"} ], "uin" : "HL15147"} , {"_about" : "http://data.parliament.uk/resources/1105363", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1105363/answer", "answerText" : {"_value" : "The Government will consider the issue of siblings and inheritance tax through the Office of Tax Simplification\u2019s review of inheritance tax. Their report is due to be published in spring, and their recommendations will be carefully considered."} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/1091", "label" : {"_value" : "Biography information for Lord Bates"} } , "answeringMemberPrinted" : {"_value" : "Lord Bates"} , "dateOfAnswer" : {"_value" : "2019-04-09", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-04-09T11:48:19.21Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-03-26", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Inheritance Tax: Siblings"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask Her Majesty's Government, further to the answer by Lord Bates on 21 March (HL Deb, col 1526), when the cross-departmental working party to consider the fiscal disadvantages experienced by sibling couples will be established; what will be its terms of reference; and when its report will be completed and published.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4202", "label" : {"_value" : "Biography information for Lord Lexden"} } , "tablingMemberPrinted" : [{"_value" : "Lord Lexden"} ], "uin" : "HL14826"} , {"_about" : "http://data.parliament.uk/resources/990159", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/990159/answer", "answerText" : {"_value" : "
The government has no plans to change the VAT treatment of independent schools.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/1091", "label" : {"_value" : "Biography information for Lord Bates"} } , "answeringMemberPrinted" : {"_value" : "Lord Bates"} , "dateOfAnswer" : {"_value" : "2018-10-31", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-10-31T17:18:45.85Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2018-10-17", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Private Education: VAT"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask Her Majesty's Government what plans they have, if any, to impose VAT on the fees charged by independent schools.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4202", "label" : {"_value" : "Biography information for Lord Lexden"} } , "tablingMemberPrinted" : [{"_value" : "Lord Lexden"} ], "uin" : "HL10781"} , {"_about" : "http://data.parliament.uk/resources/967497", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/967497/answer", "answerText" : {"_value" : "
All individuals benefit from a £325,000 tax free threshold for inheritance tax. On certain assets, inheritance tax can be paid in instalments over a ten-year period. This includes situations where the estate contains a house, provided that the house remains unsold.<\/p>
<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/1091", "label" : {"_value" : "Biography information for Lord Bates"} } , "answeringMemberPrinted" : {"_value" : "Lord Bates"} , "dateOfAnswer" : {"_value" : "2018-09-14", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-09-14T11:50:19.97Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2018-09-04", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Inheritance Tax: Families"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask Her Majesty's Government what consideration they have given to deferring the date that inheritance tax becomes payable on the home of two blood-related joint owners until the death of the second of those two persons.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4202", "label" : {"_value" : "Biography information for Lord Lexden"} } , "tablingMemberPrinted" : [{"_value" : "Lord Lexden"} ], "uin" : "HL9987"} , {"_about" : "http://data.parliament.uk/resources/932367", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/932367/answer", "answerText" : {"_value" : "
The final Barnett consequentials for all three devolved administrations will be confirmed at upcoming Fiscal Events and at the next Spending Review, as per the usual process set out in the Statement of Funding Policy.<\/p>
<\/p>
As a result of the government\u2019s funding plan for the NHS in England, indicative additions to the Northern Ireland block grant are set out in the table below.<\/p>
<\/p>
£ billion<\/p><\/td> | 2019-20<\/p><\/td> | 2020-21<\/p><\/td> | 2021-22<\/p><\/td> | 2022-23<\/p><\/td> | 2023-24<\/p><\/td><\/tr> |
Northern Ireland<\/p><\/td> | 0.20<\/p><\/td> | 0.31<\/p><\/td> | 0.45<\/p><\/td> | 0.59<\/p><\/td> | 0.76<\/p><\/td><\/tr><\/tbody><\/table> <\/p> |