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1359088

registered interest
date	15/10/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Shipping: Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what recent discussions officials in his Department have held with relevant stakeholders on changing the classification of long-term assets in the maritime sector.
tabling member constituency	Rochester and Strood
tabling member printed	Kelly Tolhurst
uin	56124
answer	answer is ministerial correction date of answer 20/10/2021 answer text <p>The Treasury maintains regular contact with HMRC about all aspects of capital allowances policy.</p><p> </p><p>HMRC does not classify which assets should be written down at the main or special rate of writing down allowances. Instead, businesses should identify whether an asset they have acquired has a useful economic life (UEL) of more or less than 25 years when new.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer grouped question UIN 56126 56127 question first answered 20/10/2021 16:59:01 answering member 4517 label Biography information for Lucy Frazer
tabling member	4487 label Biography information for Kelly Tolhurst

1359089

registered interest
date	15/10/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Shipping: Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what recent discussions officials in his Department have held with relevant stakeholders on HMRC's enforcement of classification of long- and short-term assets for commercial maritime vessels.
tabling member constituency	Rochester and Strood
tabling member printed	Kelly Tolhurst
uin	56126
answer	answer is ministerial correction date of answer 20/10/2021 answer text <p>The Treasury maintains regular contact with HMRC about all aspects of capital allowances policy.</p><p> </p><p>HMRC does not classify which assets should be written down at the main or special rate of writing down allowances. Instead, businesses should identify whether an asset they have acquired has a useful economic life (UEL) of more or less than 25 years when new.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer grouped question UIN 56124 56127 question first answered 20/10/2021 16:59:01 answering member 4517 label Biography information for Lucy Frazer
tabling member	4487 label Biography information for Kelly Tolhurst

1359090

registered interest
date	15/10/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Shipping: Capital Allowances
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what recent discussions officials in his Department have held with HMRC on the classification of long- and short-term vessels under the Capital Allowance scheme for commercial maritime vessels.
tabling member constituency	Rochester and Strood
tabling member printed	Kelly Tolhurst
uin	56127
answer	answer is ministerial correction date of answer 20/10/2021 answer text <p>The Treasury maintains regular contact with HMRC about all aspects of capital allowances policy.</p><p> </p><p>HMRC does not classify which assets should be written down at the main or special rate of writing down allowances. Instead, businesses should identify whether an asset they have acquired has a useful economic life (UEL) of more or less than 25 years when new.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer grouped question UIN 56124 56126 question first answered 20/10/2021 16:59:01 answering member 4517 label Biography information for Lucy Frazer
tabling member	4487 label Biography information for Kelly Tolhurst

1359196

registered interest
date	15/10/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Hospitality Industry: 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 effect on employment in the hospitality sector when VAT is returned to 20 per cent for this sector.
tabling member constituency	Buckingham
tabling member printed	Greg Smith
uin	56254
answer	answer is ministerial correction date of answer 20/10/2021 answer text <p>The temporary reduced rate of VAT was introduced on 15 July 2020 to support the cash flow and viability of around 150,000 businesses and protect over 2.4 million jobs in the hospitality and tourism sectors. As announced at Budget 2021, the Government has extended the temporary reduced rate of VAT of 5% for the tourism and hospitality sector. This relief ended on 30 September. On 1 October 2021, a new reduced rate of 12.5% was introduced to help ease affected businesses back to the standard rate. This new rate will end on 31 March 2022.</p><p>This relief will cost over £7 billion and, while all taxes are kept under review, there are no plans to extend the 12.5% reduced rate of VAT. The Government has been clear that this relief is a temporary measure designed to support the cash flow and viability of sectors that have been severely affected by COVID-19. It is appropriate that as restrictions are lifted and demand for goods and services in these sectors increases, the temporary tax reliefs are first reduced and then removed in order to rebuild and strengthen the public finances.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer grouped question UIN 56301 56816 57389 57390 question first answered 20/10/2021 13:46:49 answering member 4517 label Biography information for Lucy Frazer
tabling member	4778 label Biography information for Greg Smith

1359337

registered interest
date	15/10/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Electric Vehicles: Charging Points
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what recent discussions he has had with relevant stakeholders on tackling the discrepancy between the 5 per cent VAT incurred for home charging for electric vehicles and 20 per cent VAT for on-street electric vehicle charging.
tabling member constituency	Kirkcaldy and Cowdenbeath
tabling member printed	Neale Hanvey
uin	56442
answer	answer is ministerial correction date of answer 20/10/2021 answer text <p>Electricity supplied at electric vehicle charging points in public places is subject to the standard rate of VAT (twenty per cent). In order to keep costs down for families, the supply of electricity for domestic use, including charging electric vehicles at home, attracts the reduced rate of VAT (five per cent).</p><p> </p><p>Expanding the relief would come at a cost. VAT makes a significant contribution towards the public finances, raising around £130 billion in 2019/20, and helps fund the Government's priorities including the NHS, schools, and defence. Any loss in tax revenue would have to be balanced by a reduction in public spending, increased borrowing or increased taxation elsewhere.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer grouped question UIN 56444 56446 question first answered 20/10/2021 13:45:33 answering member 4517 label Biography information for Lucy Frazer
tabling member	4782 label Biography information for Neale Hanvey

1359338

registered interest
date	15/10/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Electric Vehicles: Charging Points
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, whether he plans to take steps to tackle the discrepancy between the 5 per cent VAT incurred for home charging for electric vehicles and 20 per cent VAT for on-street electric vehicle charging.
tabling member constituency	Kirkcaldy and Cowdenbeath
tabling member printed	Neale Hanvey
uin	56444
answer	answer is ministerial correction date of answer 20/10/2021 answer text <p>Electricity supplied at electric vehicle charging points in public places is subject to the standard rate of VAT (twenty per cent). In order to keep costs down for families, the supply of electricity for domestic use, including charging electric vehicles at home, attracts the reduced rate of VAT (five per cent).</p><p> </p><p>Expanding the relief would come at a cost. VAT makes a significant contribution towards the public finances, raising around £130 billion in 2019/20, and helps fund the Government's priorities including the NHS, schools, and defence. Any loss in tax revenue would have to be balanced by a reduction in public spending, increased borrowing or increased taxation elsewhere.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer grouped question UIN 56442 56446 question first answered 20/10/2021 13:45:33 answering member 4517 label Biography information for Lucy Frazer
tabling member	4782 label Biography information for Neale Hanvey

1359339

registered interest
date	15/10/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Electric Vehicles: Charging Points
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what recent representations he has received on the discrepancy between the 5 per cent VAT incurred for home charging for electric vehicles and 20 per cent VAT for on-street electric vehicle charging.
tabling member constituency	Kirkcaldy and Cowdenbeath
tabling member printed	Neale Hanvey
uin	56446
answer	answer is ministerial correction date of answer 20/10/2021 answer text <p>Electricity supplied at electric vehicle charging points in public places is subject to the standard rate of VAT (twenty per cent). In order to keep costs down for families, the supply of electricity for domestic use, including charging electric vehicles at home, attracts the reduced rate of VAT (five per cent).</p><p> </p><p>Expanding the relief would come at a cost. VAT makes a significant contribution towards the public finances, raising around £130 billion in 2019/20, and helps fund the Government's priorities including the NHS, schools, and defence. Any loss in tax revenue would have to be balanced by a reduction in public spending, increased borrowing or increased taxation elsewhere.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer grouped question UIN 56442 56444 question first answered 20/10/2021 13:45:33 answering member 4517 label Biography information for Lucy Frazer
tabling member	4782 label Biography information for Neale Hanvey

1359397

registered interest
date	15/10/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Hospitality Industry and Retail Trade: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what assessment his Department has made of the potential effect of a higher rate of VAT on debt repayment by businesses in the hospitality and retail sectors.
tabling member constituency	Feltham and Heston
tabling member printed	Seema Malhotra
uin	56301
answer	answer is ministerial correction date of answer 20/10/2021 answer text <p>The temporary reduced rate of VAT was introduced on 15 July 2020 to support the cash flow and viability of around 150,000 businesses and protect over 2.4 million jobs in the hospitality and tourism sectors. As announced at Budget 2021, the Government has extended the temporary reduced rate of VAT of 5% for the tourism and hospitality sector. This relief ended on 30 September. On 1 October 2021, a new reduced rate of 12.5% was introduced to help ease affected businesses back to the standard rate. This new rate will end on 31 March 2022.</p><p>This relief will cost over £7 billion and, while all taxes are kept under review, there are no plans to extend the 12.5% reduced rate of VAT. The Government has been clear that this relief is a temporary measure designed to support the cash flow and viability of sectors that have been severely affected by COVID-19. It is appropriate that as restrictions are lifted and demand for goods and services in these sectors increases, the temporary tax reliefs are first reduced and then removed in order to rebuild and strengthen the public finances.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer grouped question UIN 56254 56816 57389 57390 question first answered 20/10/2021 13:46:49 answering member 4517 label Biography information for Lucy Frazer
tabling member	4253 label Biography information for Seema Malhotra

1359638

registered interest
date	15/10/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Hospitality Industry: VAT
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, if he will extend the 12.5 per cent VAT rate for the hospitality sector beyond 31 March 2022.
tabling member constituency	East Londonderry
tabling member printed	Mr Gregory Campbell
uin	56816
answer	answer is ministerial correction date of answer 20/10/2021 answer text <p>The temporary reduced rate of VAT was introduced on 15 July 2020 to support the cash flow and viability of around 150,000 businesses and protect over 2.4 million jobs in the hospitality and tourism sectors. As announced at Budget 2021, the Government has extended the temporary reduced rate of VAT of 5% for the tourism and hospitality sector. This relief ended on 30 September. On 1 October 2021, a new reduced rate of 12.5% was introduced to help ease affected businesses back to the standard rate. This new rate will end on 31 March 2022.</p><p>This relief will cost over £7 billion and, while all taxes are kept under review, there are no plans to extend the 12.5% reduced rate of VAT. The Government has been clear that this relief is a temporary measure designed to support the cash flow and viability of sectors that have been severely affected by COVID-19. It is appropriate that as restrictions are lifted and demand for goods and services in these sectors increases, the temporary tax reliefs are first reduced and then removed in order to rebuild and strengthen the public finances.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer grouped question UIN 56254 56301 57389 57390 question first answered 20/10/2021 13:46:49 answering member 4517 label Biography information for Lucy Frazer
tabling member	1409 label Biography information for Mr Gregory Campbell

1359706

registered interest
date	15/10/2021
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Coronavirus Job Retention Scheme: Aviation
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 Coronavirus Job Retention Scheme for the aviation industry beyond September 2021.
tabling member constituency	Coventry South
tabling member printed	Zarah Sultana
uin	57395
answer	answer is ministerial correction date of answer 20/10/2021 answer text <p>The Coronavirus Job Retention Scheme (CJRS) was designed as a temporary economy-wide measure to support businesses while widespread restrictions were in place. After running for nineteen months, the scheme closed on 30 September 2021. To date, it has succeeded in supporting 11.7 million jobs across the UK, with employer claims totalling £69.3 billion.</p><p> </p><p>As the economy has reopened, the jobs market has recovered, vacancies are at record highs and the success of the Government’s vaccine programme has allowed us to lift almost all restrictions. That is why it is right that the Government continues to wind down its temporary pandemic support, while continuing to support businesses to invest in the recovery and supporting people into new jobs.</p><p> </p><p>The Government recognises the challenging circumstances the aviation industry has faced as a result of Covid-19. The aviation and aerospace sectors are being supported with over £12 billion that has been made available through loan guarantees, support for exporters, the Bank of England’s Covid Corporate Financing Facility (CCFF), and grants for research and development.</p><p> </p><p>Thanks to the rollout of the UK's vaccination programme, the Government has been able to relax the rules on our international travel programme. A new system for a safe and sustainable return to travel has been set out, which separates countries into a red list and the rest of the world. On Monday 11 October 2021, England's red list was reduced to just seven countries, with 47 countries coming off the red list.</p><p> </p><p>From 24 October 2021, fully vaccinated passengers with an authorised vaccine and most under 18s arriving in England from countries not on the red list can take a cheaper lateral flow test, instead of a PCR test, on or before Day 2 of their arrival into the UK. They will not need to self-isolate or take a pre-departure or day eight test.</p><p> </p><p>Eligible travellers vaccinated in over 100 countries and territories including Brazil, Ghana, Hong Kong, India, Pakistan, South Africa and Turkey, will not need to self-isolate, nor complete pre-departure testing and day eight testing requirements on arrival to the UK from non-red list countries and territories, like UK vaccinated adults. Anyone who tests positive will need to take a confirmatory PCR test which can be genomically sequenced to help identify new variants.</p><p> </p><p>The Government is focused on fully reopening international travel as soon as it is safe to do so and will further review England's international travel policy in the new year.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 20/10/2021 13:37:31 answering member 4517 label Biography information for Lucy Frazer
tabling member	4786 label Biography information for Zarah Sultana