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174356

registered interest
date	19/01/2015
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Small Businesses: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, how much revenue is protected by applying the EU VAT place of supply rules to micro businesses and sole traders which operate under the UK VAT threshold.
tabling member constituency	Morecambe and Lunesdale
tabling member printed	David Morris
uin	221289
answer	answer is ministerial correction date of answer 24/03/2015 answer text <p>A Tax information and Impact Note was published on 10 December 2013, which included an assessment of the additional revenue raised by the change. It is available at:</p><p> </p><p> </p><p> </p><p><a href="https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/385370/OLD_complete_v3.pdf" target="_blank">https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/385370/OLD_complete_v3.pdf</a></p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 24/03/2015 17:47:33 answering member 1529 label Biography information for Mr David Gauke
tabling member	4135 label Biography information for David Morris

174358

registered interest
date	19/01/2015
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Small Businesses: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, what comparative assessment he has made of the way in which (a) the UK and (b) other EU member states have applied the EU VAT place of supply legislation to micro businesses and sole traders.
tabling member constituency	Morecambe and Lunesdale
tabling member printed	David Morris
uin	221287
answer	answer is ministerial correction date of answer 22/01/2015 answer text <p>The new VAT place of supply rules were agreed by all Member States and apply to all businesses across the EU supplying digital services to consumers in other Member States.</p><p> </p><p> </p><p> </p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 22/01/2015 17:41:51 answering member 1529 label Biography information for Mr David Gauke
tabling member	4135 label Biography information for David Morris

174359

registered interest
date	19/01/2015
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Small Businesses: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, what steps the Government is taking to assist micro businesses and sole traders to comply with the EU VAT supply rules.
tabling member constituency	Morecambe and Lunesdale
tabling member printed	David Morris
uin	221288
answer	answer is ministerial correction date of answer 22/01/2015 answer text <p>HMRC have been and will continue to engage with and provide support to UK businesses, particularly small and micro businesses. They have provided guidance, including via channels such as Twitter, to ensure businesses understand all their options and specific guidance on some key issues raised by smaller UK businesses.</p><p> </p><p> </p><p> </p><p>This includes advice on how small businesses can register for VAT in the UK to be eligible for MOSS and still benefit from the UK’s VAT registration threshold for sales to UK consumers.</p><p> </p><p> </p><p> </p><p>The change to the place of supply rules is important to the UK. It removes a distortion of competition which unfairly favours businesses that locate to a Member State with a lower rate of VAT than the UK. It therefore creates a level playing field for all UK businesses and helps protect UK revenue. We are keen to do everything we possibly can to support the smallest businesses.</p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke grouped question UIN 221286 question first answered 22/01/2015 17:40:30 answering member 1529 label Biography information for Mr David Gauke
tabling member	4135 label Biography information for David Morris