Views on the VAT registration threshold are divided and the case for change has been regularly reviewed over the years. While some businesses have argued that a higher threshold would reduce administrative and financial burdens, others contend that a lower threshold would provide a fairer competitive environment.<\/p>
In 2018, the Government consulted on how the design of the VAT registration threshold could better incentivise growth. However, there was no clear option for reform.<\/p>
It was announced at Autumn Budget 2022 that the VAT threshold will be maintained at its current level of £85,000 until 31 March 2026.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4399", "label" : {"_value" : "Biography information for Victoria Atkins"} } , "answeringMemberConstituency" : {"_value" : "Louth and Horncastle"} , "answeringMemberPrinted" : {"_value" : "Victoria Atkins"} , "dateOfAnswer" : {"_value" : "2023-07-20", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2023-07-20T13:52:18.207Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2023-07-17", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Small Businesses: 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 impact of the annual VAT threshold on small business growth.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4243", "label" : {"_value" : "Biography information for Dan Jarvis"} } , "tablingMemberConstituency" : {"_value" : "Barnsley Central"} , "tablingMemberPrinted" : [{"_value" : "Dan Jarvis"} ], "uin" : "194377"} , {"_about" : "http://data.parliament.uk/resources/1653380", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1653380/answer", "answerText" : {"_value" : "
The Government recognises that accounting for VAT can be a burden on small businesses. This is why, at £85,000, the UK has a higher VAT registration threshold than any EU Member State and the second highest in the OECD. This keeps the majority of UK businesses out of VAT altogether.<\/p>
<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4399", "label" : {"_value" : "Biography information for Victoria Atkins"} } , "answeringMemberConstituency" : {"_value" : "Louth and Horncastle"} , "answeringMemberPrinted" : {"_value" : "Victoria Atkins"} , "dateOfAnswer" : {"_value" : "2023-07-20", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2023-07-20T14:11:05.263Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2023-07-17", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Small Businesses: 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 reforms to VAT to encourage small businesses growth.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4243", "label" : {"_value" : "Biography information for Dan Jarvis"} } , "tablingMemberConstituency" : {"_value" : "Barnsley Central"} , "tablingMemberPrinted" : [{"_value" : "Dan Jarvis"} ], "uin" : "194378"} , {"_about" : "http://data.parliament.uk/resources/1548453", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1548453/answer", "answerText" : {"_value" : "
Where a charity chooses to offer its goods or services for free and invites voluntary donations, with no minimum payment required and with no expectation of anything in return, no VAT is charged.<\/p>
Where the charity wishes to sell its goods and services for a set price, and is VAT registered, it must charge VAT unless a VAT relief exists. There is no VAT due on an amount paid voluntarily over and above the set price.<\/p>
Charities benefit from a range of tax reliefs, including a zero-rate relief for the sale of donated goods. Costed tax reliefs value these at over £5.4 billion in the year ending April 2022.<\/p>
<\/p>
While all taxes are kept under review, we have no plans to make changes to the VAT treatment of minimum donations.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4399", "label" : {"_value" : "Biography information for Victoria Atkins"} } , "answeringMemberConstituency" : {"_value" : "Louth and Horncastle"} , "answeringMemberPrinted" : {"_value" : "Victoria Atkins"} , "dateOfAnswer" : {"_value" : "2022-12-08", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2022-12-08T15:17:58.857Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2022-12-05", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "VAT: Charities"} , "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 exempt charities from VAT where a minimum donation on goods is required.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4243", "label" : {"_value" : "Biography information for Dan Jarvis"} } , "tablingMemberConstituency" : {"_value" : "Barnsley Central"} , "tablingMemberPrinted" : [{"_value" : "Dan Jarvis"} ], "uin" : "102921"} , {"_about" : "http://data.parliament.uk/resources/1436957", "AnsweringBody" : [{"_value" : "Home Office"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1436957/answer", "answerText" : {"_value" : "
The evacuation of eligible people from Afghanistan was a humanitarian effort- and at every step of the process, the security and safety of the UK and its citizens was front of mind. Where a threat is identified, it is investigated and we do not hesitate to take robust action against anyone who poses a threat to the UK.<\/p>
Information relating to how many individuals have been refused under the Afghan Relocation and Assistance Policy on national security grounds is sensitive and is not published. We have no current plans to publish these figures.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4399", "label" : {"_value" : "Biography information for Victoria Atkins"} } , "answeringMemberConstituency" : {"_value" : "Louth and Horncastle"} , "answeringMemberPrinted" : {"_value" : "Victoria Atkins"} , "dateOfAnswer" : {"_value" : "2022-03-08", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "previousAnswerVersion" : {"_about" : "http://data.parliament.uk/resources/1436957/answer/previousversion/55831", "answeringMember" : {"_about" : "http://data.parliament.uk/members/4399", "label" : {"_value" : "Biography information for Victoria Atkins"} } , "answeringMemberConstituency" : {"_value" : "Louth and Horncastle"} , "answeringMemberPrinted" : {"_value" : "Victoria Atkins"} } , "questionFirstAnswered" : [{"_value" : "2022-03-08T11:20:20.957Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "1"} , "answeringDeptShortName" : {"_value" : "Home Office"} , "answeringDeptSortName" : {"_value" : "Home Office"} , "date" : {"_value" : "2022-03-01", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Refugees: Afghanistan"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Secretary of State for the Home Department, how many Afghan Relocations and Assistance Policy principal applicants were considered eligible by the Ministry of Defence but subsequently refused by her Department on national security grounds in each month since April 2021.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4243", "label" : {"_value" : "Biography information for Dan Jarvis"} } , "tablingMemberConstituency" : {"_value" : "Barnsley Central"} , "tablingMemberPrinted" : [{"_value" : "Dan Jarvis"} ], "uin" : "132258"} , {"_about" : "http://data.parliament.uk/resources/1418429", "AnsweringBody" : [{"_value" : "Home Office"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1418429/answer", "answerText" : {"_value" : "
The Department for Education have confirmed that ACRS/ARAP individuals wishing to access higher education will have access to home fee status and student support from the next academic year.<\/p>
This puts ACRS and ARAP arrivals on the same footing as refugees.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4399", "label" : {"_value" : "Biography information for Victoria Atkins"} } , "answeringMemberConstituency" : {"_value" : "Louth and Horncastle"} , "answeringMemberPrinted" : {"_value" : "Victoria Atkins"} , "dateOfAnswer" : {"_value" : "2022-02-03", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2022-02-03T16:17:15.35Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "1"} , "answeringDeptShortName" : {"_value" : "Home Office"} , "answeringDeptSortName" : {"_value" : "Home Office"} , "date" : {"_value" : "2022-01-31", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Refugees: Afghanistan"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Secretary of State for the Home Department, what recent assessment she has made of applying the residence test rules of those with Calais leave to Afghan nationals relocated under the (a) Afghan Relocations and Assistance Policy and (b) Afghan Citizens Resettlement Scheme wanting to study in higher education.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4243", "label" : {"_value" : "Biography information for Dan Jarvis"} } , "tablingMemberConstituency" : {"_value" : "Barnsley Central"} , "tablingMemberPrinted" : [{"_value" : "Dan Jarvis"} ], "uin" : "114752"} , {"_about" : "http://data.parliament.uk/resources/1415889", "AnsweringBody" : [{"_value" : "Ministry of Justice"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1415889/answer", "answerText" : {"_value" : "
To preserve the independence of the judiciary, the Lord Chief Justice (LCJ), the Senior President of the Tribunals, and the Chief Coroner have statutory responsibility for judicial training, under the Constitutional Reform Act 2005, Courts and Enforcement Act 2007, and Coroners and Justice Act 2009 respectively. These responsibilities are exercised through the Judicial College. The judiciary with support of the professional staff, in the Judicial College are responsible for the design, content, and delivery of judicial training.<\/p>
<\/p>
I understand that, since April 2021, the Chair of the Judicial College, in consultation with the President of the Family Division, has led work to review judicial training on domestic abuse. Refreshed and updated specialist digital training on domestic abuse was launched in October 2021 for all family judges, including Recorders and Deputy District Judges. New digital domestic abuse training to meet the needs of magistrates and legal advisers was also launched in October.<\/p>
<\/p>
New training that addresses the Domestic Abuse Act will be rolled out from April 2022 and will form a substantial part of compulsory family and civil continuation training seminars for the 2022/23 training year.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4399", "label" : {"_value" : "Biography information for Victoria Atkins"} } , "answeringMemberConstituency" : {"_value" : "Louth and Horncastle"} , "answeringMemberPrinted" : {"_value" : "Victoria Atkins"} , "dateOfAnswer" : {"_value" : "2022-01-27", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2022-01-27T17:16:37.87Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "54"} , "answeringDeptShortName" : {"_value" : "Justice"} , "answeringDeptSortName" : {"_value" : "Justice"} , "date" : {"_value" : "2022-01-24", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Judges: Training"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Secretary of State for Justice, what discussions he has had with the Magistrates Association and Family Division of the High Court on the potential merits of providing training to judges on implementing (a) a ban on cross examination of domestic abuse survivors in court and (b) special measures for victims of abuse as set out in the Domestic Abuse Act 2021.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4243", "label" : {"_value" : "Biography information for Dan Jarvis"} } , "tablingMemberConstituency" : {"_value" : "Barnsley Central"} , "tablingMemberPrinted" : [{"_value" : "Dan Jarvis"} ], "uin" : "110369"} , {"_about" : "http://data.parliament.uk/resources/1404396", "AnsweringBody" : [{"_value" : "Home Office"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1404396/answer", "answerText" : {"_value" : "
The Afghan Citizens Resettlement Scheme (ACRS) commenced on 6 January 2022 and will provide up to 20,000 women, children and others at risk with a safe and legal route to resettle in the UK.<\/p>
As set out in the policy statement of 13 September, there will be many more people seeking to come to the UK under the scheme than there are places. It is right that we take a considered approach, working with partners to resettle people to the UK. There will not be a formal Home Office owned application process for the ACRS.<\/p>
Instead, eligible people will be prioritised and referred for resettlement through one of three pathways.<\/p>
More detail can be found at https://www.gov.uk/guidance/afghan-citizens-resettlement-scheme<\/a>.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4399", "label" : {"_value" : "Biography information for Victoria Atkins"}
}
, "answeringMemberConstituency" : {"_value" : "Louth and Horncastle"}
, "answeringMemberPrinted" : {"_value" : "Victoria Atkins"}
, "dateOfAnswer" : {"_value" : "2022-01-24", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2022-01-24T17:26:17.693Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "1"}
, "answeringDeptShortName" : {"_value" : "Home Office"}
, "answeringDeptSortName" : {"_value" : "Home Office"}
, "date" : {"_value" : "2022-01-19", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Refugees: Afghanistan"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Secretary of State for the Home Department, what discussions she has had with stakeholders on the potential merits of introducing a formal application process to the Afghan Citizens Resettlement Scheme.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4243", "label" : {"_value" : "Biography information for Dan Jarvis"}
}
, "tablingMemberConstituency" : {"_value" : "Barnsley Central"}
, "tablingMemberPrinted" : [{"_value" : "Dan Jarvis"}
], "uin" : "107585"}
, {"_about" : "http://data.parliament.uk/resources/1403871", "AnsweringBody" : [{"_value" : "Home Office"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1403871/answer", "answerText" : {"_value" : " For those who were not called forward as part of Op Pitting, or who are not offered resettlement under the ACRS, they will need to apply to come to the UK under the existing economic or family migration rules. They will be expected to meet the eligibility requirements of their chosen route, which includes paying relevant fees and charges, and providing biometrics. However, there is currently no option to give biometrics in Afghanistan.<\/p> We encourage individuals already resettled in the UK who have eligible family members still in Afghanistan to visit gov.uk<\/a> to check for the latest information about the ARAP.<\/p> (Afghan Relocations and Assistance Policy: further information on eligibility criteria and offer details - GOV.UK (www.gov.uk)<\/a><\/p>