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1247007

registered interest
date	30/10/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Sunscreens: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits of re-classifying sun cream from a cosmetic product to an essential product for the purposes of VAT.
tabling member constituency	West Bromwich West
tabling member printed	Shaun Bailey
uin	109669
answer	answer is ministerial correction date of answer 09/11/2020 answer text VAT is a broad-based tax on supplies of goods and services, and exceptions are limited and set out in legislation. High-factor sunscreen is on the NHS prescription list for certain conditions and qualifies for a VAT zero rate when prescribed and dispensed by a pharmacist.<p> </p><p>Making all sunscreen VAT-free would come at a considerable cost to the Exchequer. While all taxes are kept under review, there are currently no plans to reduce VAT on sunscreen products.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 09/11/2020 16:13:17 answering member 3991 label Biography information for Jesse Norman
tabling member	4757 label Biography information for Shaun Bailey

1247030

registered interest
date	30/10/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Aviation: Training
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what plans he has bring the UK's application of VAT on professional pilot training programmes into line with the VAT applied to (a) those programmes in the EU and (b) other vocational educational courses in the UK.
tabling member constituency	Crawley
tabling member printed	Henry Smith
uin	109294
answer	answer is ministerial correction date of answer 09/11/2020 answer text <p>Under the current VAT rules, education and vocational training can be VAT exempt where it is provided by a government institution or certain regulated organisations. Providing an exemption to all pilot training would come at a cost to the Exchequer. Although the Government keeps all taxes under review, there are no current plans to change the VAT treatment of pilot training programmes.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 09/11/2020 16:10:21 answering member 3991 label Biography information for Jesse Norman
tabling member	3960 label Biography information for Henry Smith

1247135

registered interest
date	30/10/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Listed Buildings: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits of extending the provisions of Building and Construction VAT Notice 708 to include zero-rating for restorative construction works on listed buildings.
tabling member constituency	St Albans
tabling member printed	Daisy Cooper
uin	109690
answer	answer is ministerial correction date of answer 09/11/2020 answer text <p>The zero rate of VAT on restorative work to listed buildings was removed in October 2012 following a consultation, which asked for views of individuals and businesses affected by the change. Evidence showed that at the time, the relief was mainly being used to carry out extension work which was contrary to the intent of the legislation to preserve heritage.</p><p> </p><p>The Government has no current plans to change the VAT treatment of restorative construction work on listed buildings.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 09/11/2020 16:07:29 answering member 3991 label Biography information for Jesse Norman
tabling member	4769 label Biography information for Daisy Cooper

1247298

registered interest
date	30/10/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Remote Working: Business Rates
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits of extending the business rates holiday to include the flexible workspace sector during the covid-19 outbreak.
tabling member constituency	Sheffield Central
tabling member printed	Paul Blomfield
uin	109314
answer	answer is ministerial correction date of answer 09/11/2020 answer text <p>The Government has provided enhanced support to the retail, hospitality and leisure sectors through business rates relief given the direct and acute impacts of the COVID-19 pandemic on those sectors.</p><p> </p><p>A range of measures to support all businesses, including those not eligible for business rates relief such as flexible workspaces, has also been made available.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 09/11/2020 16:16:59 answering member 3991 label Biography information for Jesse Norman
tabling member	4058 label Biography information for Paul Blomfield

1247303

registered interest
date	30/10/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Social Enterprises: Tax Allowances
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what plans he has to decide the future of Social Investment Tax Relief in 2020.
tabling member constituency	Romford
tabling member printed	Andrew Rosindell
uin	109192
answer	answer is ministerial correction date of answer 09/11/2020 answer text <p>The Social Investment Tax Relief (SITR) is intended to encourage investment into social enterprises. Since 2014, about 110 social enterprises and trading charities have used the scheme, raising £11.2 million.</p><p> </p><p>The Government keeps all taxes and reliefs under review in order to ensure they continue to meet policy objectives and represent value for money for taxpayers. The Government committed to a full review of SITR within two years of its expansion, and published a Call for Evidence last year on the use of the scheme to date. A Summary of Responses will be published in due course alongside a decision on the policy’s future.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 109257 question first answered 09/11/2020 16:04:50 answering member 3991 label Biography information for Jesse Norman
tabling member	1447 label Biography information for Andrew Rosindell

1247327

registered interest
date	30/10/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Job Support Scheme: Bus Services
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will extend eligibility for the expanded Job Support Scheme to coach operators based in Tier 3 local covid-19 alert level areas.
tabling member constituency	Blackpool North and Cleveleys
tabling member printed	Paul Maynard
uin	109273
answer	answer is ministerial correction date of answer 09/11/2020 answer text <p>Following the announcement of stricter coronavirus restrictions on 31 October, the CJRS is being extended. The level of the grant will mirror levels available under the CJRS in August, so the Government will pay 80% of wages up to a cap of £2,500 and employers will pay employer National Insurance Contributions (NICs) and pension contributions only for the hours the employee does not work. This is a UK-wide policy to support the whole country through this national crisis.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 09/11/2020 16:20:27 answering member 3991 label Biography information for Jesse Norman
tabling member	3926 label Biography information for Paul Maynard

1247336

registered interest
date	30/10/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Buildings: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will make an assessment of the potential merits of reducing the rate of VAT on refurbishment, repair and maintenance of buildings from 20 per cent to five per cent or below.
tabling member constituency	Streatham
tabling member printed	Bell Ribeiro-Addy
uin	109672
answer	answer is ministerial correction date of answer 09/11/2020 answer text <p>Reducing the rate of VAT on refurbishment, repair and maintenance of buildings from twenty per cent to five per cent would be very expensive. For example, such a rate for repair and renovations of buildings would cost the Exchequer approximately £4 billion per year. This would have to be balanced by a reduction in public spending, increased borrowing or increased taxation elsewhere. While the Government keeps all taxes under review, there are no plans to change the VAT treatment of the repair and renovation of buildings.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 09/11/2020 16:08:55 answering member 3991 label Biography information for Jesse Norman
tabling member	4764 label Biography information for Bell Ribeiro-Addy

1247354

registered interest
date	30/10/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Bowling: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, for what reason ten pin bowling businesses were not included in the reduction in VAT that was extended to food outlets, cinemas and other competitor businesses in response to the covid-19 outbreak.
tabling member constituency	Stirling
tabling member printed	Alyn Smith
uin	109655
answer	answer is ministerial correction date of answer 09/11/2020 answer text <p>The temporary reduced rate of VAT was introduced on 15 July to support the cash flow and viability of over 150,000 businesses and protect 2.4 million jobs in the hospitality and tourism sectors, which have been severely affected by COVID-19.</p><p> </p><p>Hospitality for the purposes of this relief includes the supply of food and non-alcoholic beverages from restaurants, cafes, pubs and similar establishments for consumption on the premises. It also includes the supply of hot food and non-alcoholic hot beverages to take away.</p><p> </p><p>Where a ten-pin bowling business provides such hospitality, that hospitality will benefit from the reduced rate, although admission to ten-pin bowling itself is not eligible. Further information can be found in VAT Guidance: reduced rate for hospitality, holiday accommodation and attractions on GOV.UK: <a href="https://www.gov.uk/guidance/catering-takeaway-food-and-vat-notice-7091" target="_blank">https://www.gov.uk/guidance/catering-takeaway-food-and-vat-notice-7091</a></p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 09/11/2020 16:17:26 answering member 3991 label Biography information for Jesse Norman
tabling member	4738 label Biography information for Alyn Smith

1247378

registered interest
date	30/10/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Social Enterprises: Tax Allowances
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, with reference to his decision to postpone the autumn Budget, whether a decision on the future of the Social Investment Tax Relief will be made in 2020.
tabling member constituency	Westmorland and Lonsdale
tabling member printed	Tim Farron
uin	109257
answer	answer is ministerial correction date of answer 09/11/2020 answer text <p>The Social Investment Tax Relief (SITR) is intended to encourage investment into social enterprises. Since 2014, about 110 social enterprises and trading charities have used the scheme, raising £11.2 million.</p><p> </p><p>The Government keeps all taxes and reliefs under review in order to ensure they continue to meet policy objectives and represent value for money for taxpayers. The Government committed to a full review of SITR within two years of its expansion, and published a Call for Evidence last year on the use of the scheme to date. A Summary of Responses will be published in due course alongside a decision on the policy’s future.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 109192 question first answered 09/11/2020 16:04:50 answering member 3991 label Biography information for Jesse Norman
tabling member	1591 label Biography information for Tim Farron

1247391

registered interest
date	30/10/2020
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Job Retention Bonus
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether businesses that are closed as a result of Tier 3 local covid-19 alert level restrictions will be eligible for the Job Retention Bonus in January 2021.
tabling member constituency	Mansfield
tabling member printed	Ben Bradley
uin	109617
answer	answer is ministerial correction date of answer 09/11/2020 answer text <p>The Chancellor has always been clear that the Government would keep the situation under review, adapting its approach as the context evolved. The purpose of the Job Retention Bonus (JRB) was to encourage employers to keep previously furloughed staff in work until the end of January. However, as the CJRS is being extended to the end of March 2021, the policy intent of the JRB falls away. As such, the JRB will not be paid in February. The Government will instead redeploy a retention incentive at the right time.</p><p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 09/11/2020 16:04:19 answering member 3991 label Biography information for Jesse Norman
tabling member	4663 label Biography information for Ben Bradley