VAT has been designed as a broad-based tax on consumption, and the twenty per cent standard rate applies to most goods and services. Exceptions to the standard rate have always been strictly limited by both legal and fiscal considerations.<\/p>
<\/p>
Ofsted-registered nurseries and childcare providers are exempt from VAT. This means they do not have to charge VAT to their customers, but it also means they cannot recover the VAT they incur on the things they buy.<\/p>
<\/p>
We do not hold data on irrecoverable VAT expenditure as businesses are not required to report this information to HMRC in their VAT returns.<\/p>
<\/p>
While we keep all taxes under review there are no plans to make changes to the VAT exemption which nurseries currently enjoy. Representations on changes to the VAT system will be considered through the normal fiscal event process.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4726", "label" : {"_value" : "Biography information for Baroness Penn"} } , "answeringMemberPrinted" : {"_value" : "Baroness Penn"} , "dateOfAnswer" : {"_value" : "2023-09-18", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2023-09-18T14:25:54.59Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2023-09-07", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Childcare: VAT"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask His Majesty's Government what assessment they have made of (1) the average expenditure on VAT by private, voluntary and independent childcare providers, and (2) the cost to the Treasury of zero-rating those childcare providers.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/620", "label" : {"_value" : "Biography information for Lord Browne of Ladyton"} } , "tablingMemberPrinted" : [{"_value" : "Lord Browne of Ladyton"} ], "uin" : "HL9976"} , {"_about" : "http://data.parliament.uk/resources/1248988", "AnsweringBody" : [{"_value" : "Department for Business, Energy and Industrial Strategy"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1248988/answer", "answerText" : {"_value" : "
The Green Homes Grant scheme has been designed to help stimulate economic recovery and create and support tens of thousands of green jobs. As of 2nd November, there were 1,141 businesses that are TrustMark registered and hold the necessary certifications to install measures under the voucher scheme.<\/p>
<\/p>
BEIS officials are working closely with the industry to increase the number of installers available and with TrustMark scheme providers and certification bodies to support installers to get certified as quickly as possible, including streamlining certification processes where possible. We are also supporting the growth of the industry through a £6.9m skills competition to provide training opportunities for energy efficiency and low carbon heating supply chains to deliver works and scale up to meet additional consumer demand.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4336", "label" : {"_value" : "Biography information for Lord Callanan"} } , "answeringMemberPrinted" : {"_value" : "Lord Callanan"} , "dateOfAnswer" : {"_value" : "2020-11-18", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2020-11-18T12:44:18.417Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "201"} , "answeringDeptShortName" : {"_value" : "Business, Energy and Industrial Strategy"} , "answeringDeptSortName" : {"_value" : "Business, Energy and Industrial Strategy"} , "date" : {"_value" : "2020-11-04", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "TrustMark"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask Her Majesty's Government what assessment they have made of (1) the number, and (2) the capacity, of Trustmark assessors relative to service demand; what is the average waiting time for an assessment in each region of the UK; and what assessment they have made of the impact of the announcement on the Green Homes Grant on those figures.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4719", "label" : {"_value" : "Biography information for Baroness Bennett of Manor Castle"} } , "tablingMemberPrinted" : [{"_value" : "Baroness Bennett of Manor Castle"} ], "uin" : "HL9976"} , {"_about" : "http://data.parliament.uk/resources/967484", "AnsweringBody" : [{"_value" : "Foreign and Commonwealth Office"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/967484/answer", "answerText" : {"_value" : "
The project was launched in January this year and will run until mid-2019. While the UK is thoroughly supportive of the project it is too early to gauge progress. We will continue to monitor the activities of the project, which include workshops, training and mentoring, and to encourage the implementers to meet their objectives.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4210", "label" : {"_value" : "Biography information for Lord Ahmad of Wimbledon"} } , "answeringMemberPrinted" : {"_value" : "Lord Ahmad of Wimbledon"} , "dateOfAnswer" : {"_value" : "2018-09-18", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-09-18T15:09:39.137Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "16"} , "answeringDeptShortName" : {"_value" : "Foreign and Commonwealth Office"} , "answeringDeptSortName" : {"_value" : "Foreign and Commonwealth Office"} , "date" : {"_value" : "2018-09-04", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Turkey: Human Rights"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask Her Majesty's Government what assessment they have made of progress made by the Council of Europe\u2019s project on improving the effectiveness of investigation of allegations of ill-treatment and combatting impunity in Turkey.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/2018", "label" : {"_value" : "Biography information for Lord Hylton"} } , "tablingMemberPrinted" : [{"_value" : "Lord Hylton"} ], "uin" : "HL9976"} ], "itemsPerPage" : 10, "page" : 0, "startIndex" : 1, "totalResults" : 3, "type" : ["http://purl.org/linked-data/api/vocab#ListEndpoint", "http://purl.org/linked-data/api/vocab#Page"]} }