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1177510

registered interest
date	10/02/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Electronic Publishing: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, for what reasons the rate of VAT on e-publications is different from the rate for hard copy publications; and if he will make a statement.
tabling member constituency	Batley and Spen
tabling member printed	Tracy Brabin
uin	14837
answer	answer is ministerial correction date of answer 13/02/2020 answer text <p>Under current legislation, the UK applies a zero rate of VAT to physical publications. The supply of e-publications is standard rated.</p><p> </p><p>Changes were made to EU legislation in December 2018 which gave Member States the option to apply a zero rate to e-publications. This has not so far been taken up by the UK.</p><p> </p><p>The Government keeps all taxes under review, including VAT. Any amendments to the VAT regime as it applies to physical publications and e-publications must be carefully assessed against policy, economic and fiscal considerations. Any representations on this will be considered as part of the fiscal event process.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 13/02/2020 10:58:50 answering member 3991 label Biography information for Jesse Norman
tabling member	4588 label Biography information for Tracy Brabin

1175614

registered interest
date	03/02/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Electronic Publishing: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what recent assessment he has made of the potential merits of removing VAT from sales of eBooks.
tabling member constituency	Batley and Spen
tabling member printed	Tracy Brabin
uin	11597
answer	answer is ministerial correction date of answer 06/02/2020 answer text <p>The Government keeps all taxes under review, including VAT.</p><p>Any amendments to the VAT regime as it applies to physical publications and e-publications must be carefully assessed against policy, economic and fiscal considerations. Any representations on this issue will be considered as part of the fiscal event process.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 06/02/2020 12:56:03 answering member 3991 label Biography information for Jesse Norman
tabling member	4588 label Biography information for Tracy Brabin

1173514

registered interest
date	27/01/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Tax Avoidance
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many individuals (a) in total and (b) per parliamentary constituency will HMRC directly notify of the changes to the application of the loan charge.
tabling member constituency	Batley and Spen
tabling member printed	Tracy Brabin
uin	8420
answer	answer is ministerial correction date of answer 30/01/2020 answer text <p>On 20 December 2019, the Government published the Independent Review of the Loan Charge and the Government’s response to the Review. The Government accepted all but one of the Review’s recommendations.</p><p> </p><p>HM Revenue and Customs (HMRC) are writing to around 50,000 individuals directly to notify them of the outcome of the review, setting out what it means for the individual and the next steps for them. Information is not currently available at constituency level for these individuals.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 30/01/2020 13:09:21 answering member 3991 label Biography information for Jesse Norman
tabling member	4588 label Biography information for Tracy Brabin

1151111

registered interest
date	21/10/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	National Insurance Credits
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, how many people received Specified Adult Childcare Credits in each of the last three years.
tabling member constituency	Batley and Spen
tabling member printed	Tracy Brabin
uin	2881
answer	answer is ministerial correction date of answer 24/10/2019 answer text <p>The table below shows the number of approved applications for Specified Adult Childcare Credits over the last three calendar years. The figures for 2019 are provided up to and including September.</p><p> </p><table><tbody><tr><td><p>2019 – to date</p></td><td><p>11,797</p></td></tr><tr><td><p>2018</p></td><td><p>11,080</p></td></tr><tr><td><p>2017</p></td><td><p>11,522</p></td></tr></tbody></table> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 24/10/2019 14:14:53 answering member 3991 label Biography information for Jesse Norman
tabling member	4588 label Biography information for Tracy Brabin