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1302856

registered interest
date	16/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Clothing: VAT Zero Rating
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what estimate he has made of the number of children aged (a) 13, (b) 12, (c) 11 and (d) 10 whose measurements for clothing exceed the maximum to qualify for that clothing to be zero rated for VAT; and if he will make a statement.
tabling member constituency	Christchurch
tabling member printed	Sir Christopher Chope
uin	169785
answer	answer is ministerial correction date of answer 22/03/2021 answer text <p>Estimates of the number of children with the measurements requested are not available.</p><p> </p><p>The UK is one of only two countries within the OECD to maintain a zero rate for children’s clothing, which costs £2 billion per year. Expanding this to include all school uniforms would come at a cost to the Exchequer, and would require reductions in spending or tax rises elsewhere.</p><p> </p><p>The Government has no plans to review the VAT treatment of children’s clothing.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 169786 question first answered 22/03/2021 11:47:37 answering member 3991 label Biography information for Jesse Norman
tabling member	242 label Biography information for Sir Christopher Chope

1302857

registered interest
date	16/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Schools: Uniforms
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what estimate he has made of the cost to the public purse of categorising all school uniform as zero rated for VAT: and if he will make a statement.
tabling member constituency	Christchurch
tabling member printed	Sir Christopher Chope
uin	169786
answer	answer is ministerial correction date of answer 22/03/2021 answer text <p>Estimates of the number of children with the measurements requested are not available.</p><p> </p><p>The UK is one of only two countries within the OECD to maintain a zero rate for children’s clothing, which costs £2 billion per year. Expanding this to include all school uniforms would come at a cost to the Exchequer, and would require reductions in spending or tax rises elsewhere.</p><p> </p><p>The Government has no plans to review the VAT treatment of children’s clothing.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman grouped question UIN 169785 question first answered 22/03/2021 11:47:37 answering member 3991 label Biography information for Jesse Norman
tabling member	242 label Biography information for Sir Christopher Chope

1302873

registered interest
date	16/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Boats: UK Trade with EU
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 introducing VAT relief for the importation of small British flagged boats into the UK, from the EU, by operators who are unable to use their boats commercially within the EU as a result of maritime technical changes that came into force at the end of the transition period.
tabling member constituency	Inverness, Nairn, Badenoch and Strathspey
tabling member printed	Drew Hendry
uin	169891
answer	answer is ministerial correction date of answer 22/03/2021 answer text <p>Relief from import VAT and any customs duty is available under the Returned Goods Relief (RGR) for goods transported or exported from the UK and re-imported within certain time limits in an unaltered state. Subject to meeting the conditions of the relief, RGR will be available to boats returning from the EU to the UK regardless of whether they were used commercially or not.</p><p> </p><p>In order to obtain relief from import VAT under the RGR rules, the original exporter and the importer need to be the same person. More information on UK RGR can be found online at <a href="https://www.gov.uk/guidance/pay-less-import-duty-and-vat-when-re-importing-goods-to-the-uk-and-eu" target="_blank">https://www.gov.uk/guidance/pay-less-import-duty-and-vat-when-re-importing-goods-to-the-uk-and-eu</a>.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 22/03/2021 11:39:46 answering member 3991 label Biography information for Jesse Norman
tabling member	4467 label Biography information for Drew Hendry

1302893

registered interest
date	16/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Tax Allowances
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what estimate his Department has made of the cost to the public purse of non-structural tax reliefs in (a) 2018-19 and (b) 2019-20; and if he will place a copy of those estimates in the Library.
tabling member constituency	Oxford East
tabling member printed	Anneliese Dodds
uin	169951
answer	answer is ministerial correction date of answer 22/03/2021 answer text <p>Information on the costs of reliefs is available on GOV.UK: <a href="https://www.gov.uk/government/statistics/main-tax-expenditures-and-structural-reliefs" target="_blank">https://www.gov.uk/government/statistics/main-tax-expenditures-and-structural-reliefs</a>. These statistics, published annually by HMRC, contain estimates of the costs of non-structural tax reliefs. The estimates reflect the total amount by which users benefit from each relief and not the gain to the Exchequer should the relief be removed. Some reliefs are uncosted, usually due to data limitations.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 22/03/2021 11:25:24 answering member 3991 label Biography information for Jesse Norman
tabling member	4657 label Biography information for Anneliese Dodds

1302895

registered interest
date	16/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Equipment: Capital Allowances
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if his Department will publish guidance on which plant and machinery is eligible for the super deduction capital allowances announced in Budget 2021, including any lists of eligible assets that have been prepared by his Department.
tabling member constituency	Oxford East
tabling member printed	Anneliese Dodds
uin	169952
answer	answer is ministerial correction date of answer 22/03/2021 answer text <p>Most tangible capital assets used in the course of a business are considered plant and machinery. HMRC publish more detail in the capital allowances manual, available at: <a href="https://www.gov.uk/hmrc-internal-manuals/capital-allowances-manual" target="_blank">https://www.gov.uk/hmrc-internal-manuals/capital-allowances-manual</a>.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 22/03/2021 11:49:38 answering member 3991 label Biography information for Jesse Norman
tabling member	4657 label Biography information for Anneliese Dodds

1302932

registered interest
date	16/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Alarms: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what income the exchequer receives from VAT on personal safety alarms.
tabling member constituency	Romsey and Southampton North
tabling member printed	Caroline Nokes
uin	169842
answer	answer is ministerial correction date of answer 24/03/2021 answer text <p>HMRC does not hold information on the amount of VAT collected from personal safety alarms. Businesses are not required to provide information at this level in their tax returns as this would impose an excessive administrative burden.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 24/03/2021 15:39:47 answering member 3991 label Biography information for Jesse Norman
tabling member	4048 label Biography information for Caroline Nokes

1302934

registered interest
date	16/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Alarms: 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 barriers to making personal safety alarms zero-rated for VAT.
tabling member constituency	Romsey and Southampton North
tabling member printed	Caroline Nokes
uin	169843
answer	answer is ministerial correction date of answer 24/03/2021 answer text Emergency alarm systems are standard-rated with exception to those that are designed to be operated by a disabled person which are Zero-rated enabling disabled persons to call for help in case of illness or injury.<p> </p><p>VAT raises significant revenue to be used for public spending, on services such as the health, defence, and education. The extension of the z/r would have to be considered in the context of £50bn of VAT relief requests that Government has received since the EU referendum.</p><p> </p><p>Extending the current VAT relief to all would come at a significant cost to the Exchequer, and there are no current plans to extend the scope of the relief already in place. However, the Government keeps all taxes under review.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 24/03/2021 15:38:24 answering member 3991 label Biography information for Jesse Norman
tabling member	4048 label Biography information for Caroline Nokes

1302999

registered interest
date	16/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	English Language: Education
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether he has made an assessment of the potential merits of extending the business rates holiday to English language teaching centres.
tabling member constituency	Ealing Central and Acton
tabling member printed	Dr Rupa Huq
uin	169918
answer	answer is ministerial correction date of answer 22/03/2021 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>The Ministry of Housing, Communities and Local Government has published guidance on eligibility for the relief, which is targeted at premises that are wholly or mainly being used as shops, restaurants, cafes, drinking establishments, cinemas and live music venues; for assembly and leisure; or as hotels, guest and boarding premises, and self-catering accommodation.</p><p> </p><p>A range of other measures have been made available for all businesses, including English language schools, such as the extension of the furlough scheme, extension to VAT cuts, Recovery Loan schemes, and enhanced Time to Pay for taxes.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 22/03/2021 11:51:17 answering member 3991 label Biography information for Jesse Norman
tabling member	4511 label Biography information for Dr Rupa Huq

1303019

registered interest
date	16/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Corporation Tax
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what the level of outstanding refunds of corporation tax is at 16 March 2021; and what assessment he has made of the performance of HMRC against its target timetable for making such repayments.
tabling member constituency	New Forest West
tabling member printed	Sir Desmond Swayne
uin	169776
answer	answer is ministerial correction date of answer 22/03/2021 answer text <p>Information in the form requested is not readily available and could only be obtained at disproportionate cost.</p><p> </p><p>Like other service organisations, HMRC have been affected by the pandemic and are doing all they can to offer the best possible service to their customers, whether supporting them with their taxes or delivering the Government’s support schemes. HMRC are sorry for delays and will continue to prioritise Corporation Tax repayments, ensuring taxpayers receive moneys due as quickly as possible during this exceptional time.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 22/03/2021 11:38:16 answering member 3991 label Biography information for Jesse Norman
tabling member	55 label Biography information for Sir Desmond Swayne

1303071

registered interest
date	16/03/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Personal Care Services: 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 temporarily reducing VAT to 5 per cent for businesses in the hairdressing and beauty industry.
tabling member constituency	Wirral West
tabling member printed	Margaret Greenwood
uin	169874
answer	answer is ministerial correction date of answer 22/03/2021 answer text <p>The temporary reduced rate of VAT was introduced on 15 July 2020 to support the cash flow and viability of about 150,000 businesses and protect over 2.4 million jobs in the hospitality and tourism sectors.</p><p>This relief comes at a significant cost to the Exchequer, and there are no plans to extend the scope of the reduced rate. This policy will cost over £7 billion.</p><p>The Government has made available a wider package of support worth billions which includes extensions to the furlough scheme; extensions to the COVID-19 loan schemes; grant support; a business rates holiday for all retail, hospitality and leisure business properties; mortgage holidays; enhanced Time to Pay for taxes; and VAT deferrals.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 22/03/2021 11:50:18 answering member 3991 label Biography information for Jesse Norman
tabling member	4400 label Biography information for Margaret Greenwood