Electricity supplied at electric vehicle charging points in public places is subject to the standard rate of VAT (20 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 (5 per cent).<\/p>
<\/p>
Expanding the relief would come at a very high cost. VAT makes a significant contribution towards the public finances, raising about £130 billion in 2019/20, and helps to fund public 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>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2021-07-13", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-07-13T13:06:01.15Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-07-07", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Electric Vehicles: Charging Points"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits of reducing the VAT rate for on-street electric car charging.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/411", "label" : {"_value" : "Biography information for Mr Barry Sheerman"} } , "tablingMemberConstituency" : {"_value" : "Huddersfield"} , "tablingMemberPrinted" : [{"_value" : "Mr Barry Sheerman"} ], "uin" : "28946"} , {"_about" : "http://data.parliament.uk/resources/1344780", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1344780/answer", "answerText" : {"_value" : "
HMRC incur several different types of legal costs when defending claims in Tribunals and Courts, such as Counsel fees, Court costs and Expert Witness costs. The department\u2019s financial records are not currently set up to differentiate between costs relating to defending claims in Courts or Tribunals and other legal spend.<\/p>
<\/p>
However, HMRC can provide costs incurred on Counsel fees and Court fees in litigation teams over the last 10 years. Aside from their staff costs, these will cover the vast majority of external legal spend on litigation and related activities.<\/p>
<\/p>
£000s<\/p><\/td> | 2010/11<\/p><\/td> | 2011/12<\/p><\/td> | 2012/13<\/p><\/td> | 2013/14<\/p><\/td> | 2014/15<\/p><\/td> | 2015/16<\/p><\/td> | 2016/17<\/p><\/td> | 2017/18<\/p><\/td> | 2018/19<\/p><\/td> | 2019/20<\/p><\/td> | 2020/21<\/p><\/td><\/tr> |
Counsel fees<\/p><\/td> | 6,643<\/p><\/td> | 7,983<\/p><\/td> | 6,851<\/p><\/td> | 7,326<\/p><\/td> | 8,840<\/p><\/td> | 8,599<\/p><\/td> | 7,956<\/p><\/td> | 7,923<\/p><\/td> | 8,926<\/p><\/td> | 8,464<\/p><\/td> | 7,935<\/p><\/td><\/tr> |
Court costs<\/p><\/td> | 90<\/p><\/td> | 109<\/p><\/td> | 128<\/p><\/td> | 130<\/p><\/td> | 90<\/p><\/td> | 121<\/p><\/td> | 175<\/p><\/td> | 127<\/p><\/td> | 148<\/p><\/td> | 155<\/p><\/td> | 134<\/p><\/td><\/tr> |
Expert Witness costs*<\/p><\/td> | <\/p><\/td> | <\/p><\/td> | <\/p><\/td> | <\/p><\/td> | <\/p><\/td> | <\/p><\/td> | <\/p><\/td> | <\/p><\/td> | <\/p><\/td> | 1,030<\/p><\/td> | 1,107<\/p><\/td><\/tr><\/tbody><\/table> *Data not available for years 2010/11 \u2013 2018/19<\/p> <\/p> <\/p> <\/p> The Tax Assurance Commissioner\u2019s Report (part of HMRC\u2019s Annual Report) contains details of the tax protected in litigation by HMRC. Over the last 5 years this has amounted to over £180 billion.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2021-07-15", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-07-15T15:21:05.28Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-07-07", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Revenue and Customs: Legal Costs"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, how much HMRC has spent in aggregate on legal costs defending claims from taxpayers which reached court in each of the last 10 available financial years.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1542", "label" : {"_value" : "Biography information for Philip Dunne"} } , "tablingMemberConstituency" : {"_value" : "Ludlow"} , "tablingMemberPrinted" : [{"_value" : "Philip Dunne"} ], "uin" : "28999"} , {"_about" : "http://data.parliament.uk/resources/1344078", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1344078/answer", "answerText" : {"_value" : " A total of 1.3 million employers have claimed under the furlough scheme (Coronavirus Job Retention Scheme, CJRS) and 11.6 million employments have been put on furlough for at least part of the duration of the scheme. These figures are based on CJRS claims received by HMRC up to 14 June 2021.<\/p> <\/p> Employees may be on furlough from more than one employment, in which case they would appear in these statistics for each job from which they are on furlough.<\/p> <\/p> HMRC have opened 6,150 inquiries into suspected overpayments due to error or fraud as of 30 June. This figure refers to any cases open where HMRC believe there has been fraud or an error which requires HMRC intervention.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2021-07-12", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-07-12T09:39:40.677Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-07-06", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Coronavirus Job Retention Scheme"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, pursuant to the Answer of 30 June 2021 to Question 22225 on Coronavirus Job Retention Scheme: Fraud, how many (a) employers and (b) employees have received payments under the Coronavirus Job Retention Scheme; and how many investigations into fraudulent abuse are underway but have not yet reached the stage of being considered for potential prosecution.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1409", "label" : {"_value" : "Biography information for Mr Gregory Campbell"} } , "tablingMemberConstituency" : {"_value" : "East Londonderry"} , "tablingMemberPrinted" : [{"_value" : "Mr Gregory Campbell"} ], "uin" : "28086"} , {"_about" : "http://data.parliament.uk/resources/1344125", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1344125/answer", "answerText" : {"_value" : " Reaching a two-pillar solution on global tax reform which reallocates taxing rights and introduces a global minimum tax has been a long-standing priority for the UK.<\/p> <\/p> The Government is delighted that the G7 agreement secured on this in June has formed the basis for an historic agreement among over 130 members of the OECD Inclusive Framework. The Government looks forward to continuing discussions with its global partners in the coming months with a view to finalising the details by October.<\/p> <\/p> Securing and implementing a final agreement on this will help stabilise the international tax framework and ensure multinational businesses pay their fair share, with the right companies paying the right amount of tax in the right place.<\/p> <\/p> If final agreement is reached and both pillars are implemented in the UK, they would be subject to standard tax policymaking process, with their impacts formally assessed through the OBR forecast process.<\/p> <\/strong><\/p> <\/strong><\/p> <\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"}
}
, "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"}
, "answeringMemberPrinted" : {"_value" : "Jesse Norman"}
, "dateOfAnswer" : {"_value" : "2021-07-12", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2021-07-12T09:45:04.657Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2021-07-06", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Corporation Tax"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Chancellor of the Exchequer, if he will make an assessment of the potential benefits to the UK of introducing an international minimum corporation tax rate of 15 per cent.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/1409", "label" : {"_value" : "Biography information for Mr Gregory Campbell"}
}
, "tablingMemberConstituency" : {"_value" : "East Londonderry"}
, "tablingMemberPrinted" : [{"_value" : "Mr Gregory Campbell"}
], "uin" : "28089"}
, {"_about" : "http://data.parliament.uk/resources/1344319", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1344319/answer", "answerText" : {"_value" : " The UK does not provide an impact assessment of policy measures that are introduced by jurisdictions outside of the UK.<\/p> <\/p> The changes to EU VAT rules introduced on 1 July 2021 include the withdrawal of a VAT relief for low value imports into the EU and introduce a system that non-EU businesses selling into the EU can opt to use. This system (the Import One Stop Shop) provides a simplified means of registering and paying VAT on low value consignments. The EU has published guidance about this at https://ec.europa.eu/taxation_customs/business/vat/ioss_en<\/a>.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"}
}
, "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"}
, "answeringMemberPrinted" : {"_value" : "Jesse Norman"}
, "dateOfAnswer" : {"_value" : "2021-07-12", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2021-07-12T09:42:56.183Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2021-07-06", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "UK Trade with EU: VAT"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Chancellor of the Exchequer, what assessment his Department has made of the potential impact of the VAT rules introduced in the EU on 1 July 2021 on the ability of (a) SME and (b) micro retailers based in the UK to export to EU member states.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4591", "label" : {"_value" : "Biography information for Sarah Olney"}
}
, "tablingMemberConstituency" : {"_value" : "Richmond Park"}
, "tablingMemberPrinted" : [{"_value" : "Sarah Olney"}
], "uin" : "28284"}
, {"_about" : "http://data.parliament.uk/resources/1343662", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1343662/answer", "answerText" : {"_value" : " HM Revenue & Customs (HMRC) administer Scottish income tax as part of the UK income tax system. Scottish income tax is collected through existing PAYE and Self-Assessment processes, which have been adapted to reflect Scottish income tax rates and thresholds.<\/p> <\/p> HMRC receive data from employers across the UK as part of their administration of income tax, and do not have any specific data-sharing arrangements with NHS Scotland or other Scottish health agencies to assist in the administration of Scottish income tax.<\/p> <\/p> |