Discussions about VAT on goods have featured as part of discussions with the EU in the context of the Withdrawal Agreement.<\/p>
<\/p>
The VAT treatment of goods entering the EU, including on a temporary basis, is a matter for the EU. EU Member States are responsible for the implementation of those rules.<\/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" : "2021-03-08", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-03-08T12:46:10.293Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-03-03", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Motorcycles: EU Countries"} , "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 discussions he has had with the EU on allowing motorcycles purchased in the UK to be moved and used in the EU, without the need to pay EU VAT, where those motorcycles are temporarily in the EU for a recreational period and will not be sold in the EU.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4588", "label" : {"_value" : "Biography information for Tracy Brabin"} } , "tablingMemberConstituency" : {"_value" : "Batley and Spen"} , "tablingMemberPrinted" : [{"_value" : "Tracy Brabin"} ], "uin" : "162671"} , {"_about" : "http://data.parliament.uk/resources/1258707", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1258707/answer", "answerText" : {"_value" : "
Treasury ministers and officials have had meetings with a variety of organisations in the public and private sectors (including MPs, businesses, professional representative bodies, and the unions) throughout the development of the COVID-19 support package, including both the Self-Employment Income Support Scheme and the Coronavirus Job Retention Scheme. The Government has engaged widely, including with IPSE, the TUC and other organisations who represent the self-employed.<\/p>
<\/p>
The Government\u2019s proactive approach to stakeholder engagement has been recognised by the Institute for Government, who said: \u201cThe government\u2019s approach to consultation compensated for some of the difficulties of accelerated policy development, because it gave it fast access to information, and an early sense of whether the measures would work and how they would be received by businesses and workers. This contributed to both positive reception on announcement and successful roll-out.\u201d<\/p>
<\/p>
Details of ministerial and permanent secretary meetings with external organisations on departmental business are published on a quarterly basis and are available on GOV.UK.<\/p>
<\/p>
The Treasury continues to speak to stakeholders, and has met with representatives including from the ExcludedUK campaign group, the Chair of the Gaps in Support APPG, Refused Furlough Support Group, Forgotten Ltd, Maternity Petition and Forgotten PAYE, alongside MPs.<\/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" : "2020-12-10", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2020-12-10T15:45:48.23Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2020-12-07", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Self-employed: Coronavirus"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, on what date he last met with representatives from organisations representing PAYE freelancers who are ineligible for the (a) Self-Employment Income Support Scheme and (b) Coronavirus Job Support Scheme.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4588", "label" : {"_value" : "Biography information for Tracy Brabin"} } , "tablingMemberConstituency" : {"_value" : "Batley and Spen"} , "tablingMemberPrinted" : [{"_value" : "Tracy Brabin"} ], "uin" : "126094"} , {"_about" : "http://data.parliament.uk/resources/1248481", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1248481/answer", "answerText" : {"_value" : "
In 2019-20, the Government provided £71 million of support to 3,580 productions through the Theatre Tax Relief. While all tax reliefs are kept under review, the Government is not planning any changes to the Theatre Tax Relief.<\/p>
<\/p>
The current rules do allow any theatrical production company to claim Theatre Tax Relief if its live performances will be to paying members of the general public or provided for educational purposes. This does not exclude qualifying community-based performances.<\/p>
<\/p>
The Government has taken action to support the cultural sector during the pandemic through a £1.57 billion Culture Recovery Fund. To date, £409 million in grant funding has been awarded to over 2,000 cultural organisations in England including orchestras, music venues, galleries, theatres, museums and festivals.<\/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" : "2020-11-09", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2020-11-09T16:23:23.057Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2020-11-03", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Theatre: Tax Allowances"} , "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 extending the Theatre Tax Relief to cover (a) digital output and (b) community-based artistic activity.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4588", "label" : {"_value" : "Biography information for Tracy Brabin"} } , "tablingMemberConstituency" : {"_value" : "Batley and Spen"} , "tablingMemberPrinted" : [{"_value" : "Tracy Brabin"} ], "uin" : "110883"} , {"_about" : "http://data.parliament.uk/resources/1240333", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1240333/answer", "answerText" : {"_value" : "
By 31 July 2020, 187,000 individuals from Yorkshire and the Humber had claimed the first SEISS grant. This is seven per cent of all claims made for the first SEISS grant.<\/p>
<\/p>
By 31 August 2020, 147,000 individuals from Yorkshire and the Humber had claimed the second SEISS grant. This is seven per cent of all claims made for the second SEISS grant.<\/p>
<\/p>
These figures were taken from the Self-Employment Income Support Scheme statistics published on 21 August and 18 September respectively.<\/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" : "2020-10-08", "_datatype" : "dateTime"} , "groupedQuestionUIN" : {"_value" : "99067"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2020-10-08T13:12:52.077Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2020-10-05", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Self-employment Income Support Scheme: Yorkshire and the Humber"} , "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 many people are receiving funding from the Self-Employment Income Support Scheme in Yorkshire and the Humber.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4588", "label" : {"_value" : "Biography information for Tracy Brabin"} } , "tablingMemberConstituency" : {"_value" : "Batley and Spen"} , "tablingMemberPrinted" : [{"_value" : "Tracy Brabin"} ], "uin" : "99066"} , {"_about" : "http://data.parliament.uk/resources/1240334", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1240334/answer", "answerText" : {"_value" : "
By 31 July 2020, 187,000 individuals from Yorkshire and the Humber had claimed the first SEISS grant. This is seven per cent of all claims made for the first SEISS grant.<\/p>
<\/p>
By 31 August 2020, 147,000 individuals from Yorkshire and the Humber had claimed the second SEISS grant. This is seven per cent of all claims made for the second SEISS grant.<\/p>
<\/p>
These figures were taken from the Self-Employment Income Support Scheme statistics published on 21 August and 18 September respectively.<\/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" : "2020-10-08", "_datatype" : "dateTime"} , "groupedQuestionUIN" : {"_value" : "99066"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2020-10-08T13:12:52.14Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2020-10-05", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Self-employment Income Support Scheme: Yorkshire and the Humber"} , "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 proportion of successful applications to the Self-Employment Income Support Scheme are from people in Yorkshire and the Humber.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4588", "label" : {"_value" : "Biography information for Tracy Brabin"} } , "tablingMemberConstituency" : {"_value" : "Batley and Spen"} , "tablingMemberPrinted" : [{"_value" : "Tracy Brabin"} ], "uin" : "99067"} , {"_about" : "http://data.parliament.uk/resources/1240335", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1240335/answer", "answerText" : {"_value" : "
The information requested is not available.<\/p>
<\/strong><\/p> HMRC have published tables showing the geographical distribution of the numbers of individuals claiming the first SEISS grant by 31 July 2020 and the second SEISS grant by 31 August 2020. The tables include claims by parliamentary constituency and local authority: https://www.gov.uk/government/statistics/self-employment-income-support-scheme-statistics-august-2020<\/a> and https://www.gov.uk/government/statistics/self-employment-income-support-scheme-statistics-september-2020<\/a>.<\/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" : "2020-10-08", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2020-10-08T13:14:38.913Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2020-10-05", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Self-employment Income Support 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, how many people in receipt of support from the Self-Employment Income Support Scheme live in (a) areas of intervention and (b) areas of enhanced support or concern.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4588", "label" : {"_value" : "Biography information for Tracy Brabin"}
}
, "tablingMemberConstituency" : {"_value" : "Batley and Spen"}
, "tablingMemberPrinted" : [{"_value" : "Tracy Brabin"}
], "uin" : "99068"}
, {"_about" : "http://data.parliament.uk/resources/1236120", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1236120/answer", "answerText" : {"_value" : " If an employee is on sick leave or self-isolating as a result of coronavirus, they may be able to receive Statutory Sick Pay. Those who have been furloughed already can inform their employer that they are unable to work due to ill health, and until the Coronavirus Job Retention Scheme closes on 31 October, the employer has the option to treat the days they should have been working as furlough days instead. However, it remains the case that the CJRS is not intended for short-term absences from work due to sickness.<\/p> <\/p> As announced on 20 September, the Government is introducing a new package to support and enforce self-isolation. People required to self-isolate who are on a low income, cannot work from home and have lost income as a result will be eligible for a payment of £500. Just under four million people who are in receipt of benefits in England will be eligible for this payment from 28 September.<\/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" : "2020-09-24", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2020-09-24T15:55:23.947Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2020-09-21", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Employment: Coronavirus"}
, "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 recent assessment he has made of the potential merits of introducing a furlough-style scheme for people who cannot work as a result of being instructed to self-isolate.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4588", "label" : {"_value" : "Biography information for Tracy Brabin"}
}
, "tablingMemberConstituency" : {"_value" : "Batley and Spen"}
, "tablingMemberPrinted" : [{"_value" : "Tracy Brabin"}
], "uin" : "92853"}
, {"_about" : "http://data.parliament.uk/resources/1177510", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1177510/answer", "answerText" : {"_value" : " Under current legislation, the UK applies a zero rate of VAT to physical publications. The supply of e-publications is standard rated.<\/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> 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>"}
, "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" : "2020-02-13", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2020-02-13T10:58:50.577Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2020-02-10", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Electronic Publishing: 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, 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.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4588", "label" : {"_value" : "Biography information for Tracy Brabin"}
}
, "tablingMemberConstituency" : {"_value" : "Batley and Spen"}
, "tablingMemberPrinted" : [{"_value" : "Tracy Brabin"}
], "uin" : "14837"}
, {"_about" : "http://data.parliament.uk/resources/1175614", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1175614/answer", "answerText" : {"_value" : " The Government keeps all taxes under review, including VAT.<\/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>"}
, "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" : "2020-02-06", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2020-02-06T12:56:03.63Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2020-02-03", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Electronic Publishing: 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 recent assessment he has made of the potential merits of removing VAT from sales of eBooks.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4588", "label" : {"_value" : "Biography information for Tracy Brabin"}
}
, "tablingMemberConstituency" : {"_value" : "Batley and Spen"}
, "tablingMemberPrinted" : [{"_value" : "Tracy Brabin"}
], "uin" : "11597"}
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