1-15 of 15 results for subject:VAT
Librarians' tools
- Search time
- 0.242 seconds
- Solr query time
- 0.004 seconds
- Search query
- subject:VAT
- We searched for
- subject_t:VAT OR subject_t:"Turnover taxes" OR subject_t:"Value-added tax" OR subject_ses:13581
Type
House
Session
Year
Department
Member
Primary member
Answering member
More
Sassoon, Lord (15)
Legislative stage
Legislation
Subject
Charities (15)
More
Publisher
To ask Her Majesty’s Government how much they expect to raise from the imposition of VAT on charities in relation to the maintenance of listed buildings.[HL2055]
To ask Her Majesty’s Government how much they expect to raise from the imposition of VAT on charities in relation to the maintenance of listed buildings.[HL2055]
Asked by
Baroness Hooper
(Conservative)
Answered by
Lord Sassoon
(Conservative)
Type
Written questions
Status
Answered
Answered on
24 September 2012
There has been no change to the VAT treatment of maintaining listed buildings. The Finance Bill removed the anomaly whereby approved alterations to certain listed buildings are zero-rated for VAT purposes but alterations to other types of building and the repair and maintenance of all buildings are standard-rated.
On 28 June 2012 HM Revenue and Customs published, on its website, a summary of responses to its consultation “VAT: Addressing VAT borderline anomalies”. Annex B in the document contains a revised assessment of the impacts of the proposed changes to alterations to listed buildings.
The published Exchequer impact (£m) for the listed buildings measure in the responses document is as follows:
| 2012-13 | 2013-14 | 2014-15 | 2015-16 | 2016-17 |
| 35 | 85 | 95 | 110 | 125 |
The responses document also explained that, in addition, changes to the policy made as a result of consultation are expected to decrease receipts, from the above, by approximately £5 million in 2012-13 and 2013-14. This is to take account of the revised transitional arrangements. The final costing for the policy change will be subject to scrutiny by the Office for Budget Responsibility and will be set out in the Autumn Statement 2012.
These estimates apply to all listed buildings affected by the change and separate estimates are not available for the impact on charities.
Annex B of the responses document also clarifies that the scope of the Listed Places of Worship Grant scheme will be extended to cover alterations as well as repairs and that funding for the scheme will be increased by £30 million per annum.
Notes
Answer received between Monday 6 August and Monday 13 August 2012.
Subjects
Charities; Listed buildings; Repairs and maintenance; VAT
Date
24 September 2012
Reference
739 c313WA; HL2055
House
House of Lords
To ask Her Majesty’s Government what estimate they have made of the impact which the increase of VAT to 20 per cent will have on charities; what assessment they have made of the estimate of the Charity Tax Group that the 2.5 per cent rise in VAT will cost an...
To ask Her Majesty’s Government what estimate they have made of the impact which the increase of VAT to 20 per cent will have on charities; what assessment they have made of the estimate of the Charity Tax Group that the 2.5 per cent rise in VAT will cost an...
Asked by
Lord Alton of Liverpool
(Crossbench)
Answered by
Lord Sassoon
(Conservative)
Type
Written questions
Status
Answered
Answered on
24 January 2011
Charities can recover VAT incurred on their purchases and expenses, to the extent that these relate to taxable sales that they make, but they cannot recover VAT that relates to exempt sales or non-business activities. These rules also apply to limited companies and other businesses.
Information is not available to assess accurately the amount of VAT that cannot be recovered by charities or the effect on this of the increase in the standard rate of VAT.
Charities benefit from a range of tax reliefs which the Government estimate are worth approximately £3 billion per annum in 2009-10. These include reliefs from VAT, including VAT zero-rating on the sale of donated goods, medical and scientific equipment and, for qualifying charities, goods for use by disabled people. All zero rates are derogations from the normal European Union VAT rules, and represent benefits not enjoyed by charities elsewhere in Europe.
Subjects
Charities; Tax allowances; VAT; Tax rates and bands
Date
24 January 2011
Reference
5870; 724 c91WA
House
House of Lords
To ask Her Majesty’s Government what would be the cost to HM Treasury of reducing VAT to zero for (a) all charitable organisations, and (b) those charitable organisations that provide public services.
To ask Her Majesty’s Government what would be the cost to HM Treasury of reducing VAT to zero for (a) all charitable organisations, and (b) those charitable organisations that provide public services.
Asked by
Countess of Mar
(Crossbench)
Answered by
Lord Sassoon
(Conservative)
Type
Written questions
Status
Answered
Answered on
24 January 2011
Under longstanding agreements with our EU partners, we are permitted to retain our existing VAT zero rates, but not to apply any new ones or extend the scope of existing zero rates. For that reason, no estimate has been made of the cost of introducing additional VAT zero rates.
Local authorities and NHS bodies do have to pay VAT on goods and services. However, many of their activities are carried out under a statutory obligation, not by way of business, which means that, even where they make a charge for them, those bodies are not required to charge VAT. Ordinarily, if a body is not charging for goods or services supplied in the course of business, it is not allowed to reclaim as input tax any VAT it has incurred on goods or services bought in to make that supply. However, to avoid such irrecoverable VAT falling as an additional burden on taxpayers, legislation exists to allow local authorities and NHS bodies to recover VAT charged to them on purchases to fulfil their statutory obligations, subject to certain conditions.
Charities are not subject to similar statutory obligations, and so their activities are covered by the normal VAT rules. However, they do benefit from a range of tax reliefs which for 2009-10 the Government estimate are worth approximately £3 billion per annum. These include reliefs from VAT, for example: VAT zero-rating on the sale of donated goods, medical and scientific equipment and, for qualifying charities, goods for use by disabled people. All zero rates are derogations from the normal EU VAT rules, and represent benefits not enjoyed by charities elsewhere in Europe.
Subjects
Charities; VAT; VAT zero rating
Date
24 January 2011
Reference
5652; 724 c126WA
House
House of Lords
To ask Her Majesty’s Government, in light of the fact that local authorities and NHS providers are not required to pay VAT, what assessment they have made of the impact of continuing to require charitable organisations to pay VAT on their ability to provide public services.
To ask Her Majesty’s Government, in light of the fact that local authorities and NHS providers are not required to pay VAT, what assessment they have made of the impact of continuing to require charitable organisations to pay VAT on their ability to provide public services.
Asked by
Countess of Mar
(Crossbench)
Answered by
Lord Sassoon
(Conservative)
Type
Written questions
Status
Answered
Answered on
24 January 2011
Under longstanding agreements with our EU partners, we are permitted to retain our existing VAT zero rates, but not to apply any new ones or extend the scope of existing zero rates. For that reason, no estimate has been made of the cost of introducing additional VAT zero rates.
Local authorities and NHS bodies do have to pay VAT on goods and services. However, many of their activities are carried out under a statutory obligation, not by way of business, which means that, even where they make a charge for them, those bodies are not required to charge VAT. Ordinarily, if a body is not charging for goods or services supplied in the course of business, it is not allowed to reclaim as input tax any VAT it has incurred on goods or services bought in to make that supply. However, to avoid such irrecoverable VAT falling as an additional burden on taxpayers, legislation exists to allow local authorities and NHS bodies to recover VAT charged to them on purchases to fulfil their statutory obligations, subject to certain conditions.
Charities are not subject to similar statutory obligations, and so their activities are covered by the normal VAT rules. However, they do benefit from a range of tax reliefs which for 2009-10 the Government estimate are worth approximately £3 billion per annum. These include reliefs from VAT, for example: VAT zero-rating on the sale of donated goods, medical and scientific equipment and, for qualifying charities, goods for use by disabled people. All zero rates are derogations from the normal EU VAT rules, and represent benefits not enjoyed by charities elsewhere in Europe.
Subjects
Charities; VAT
Date
24 January 2011
Reference
5653; 724 c126WA
House
House of Lords
To ask Her Majesty’s Government whether the review of the charitable-related VAT scheme will consider allowing charities the same opportunity as the National Health Service and other public bodies to recover 20 per cent of the irrecoverable VAT they pay.
To ask Her Majesty’s Government whether the review of the charitable-related VAT scheme will consider allowing charities the same opportunity as the National Health Service and other public bodies to recover 20 per cent of the irrecoverable VAT they pay.
Asked by
Lord Hollick
(Labour)
Answered by
Lord Sassoon
(Conservative)
Type
Written questions
Status
Answered
Answered on
24 January 2011
The Government have no plans to introduce such a scheme. The VAT which is refunded to the NHS and other bodies is taken into account as part of those bodies’ overall funding arrangements. The schemes that are in place are the most efficient means of delivering this part of their funding.
The Government continue to look at ways of ensuring that VAT does not act as a barrier to the reform of public services where such options are open to us and affordable within agreed funding arrangements. For example, we are continuing to work closely with the charity and other sectors to explore options for implementing the European Union VAT exemption for cost sharing, and the recent announcement of a new VAT refund scheme for academies demonstrates the Government’s willingness to create a level playing field for VAT where this can be done in a fair, targeted and affordable way.
However, a general VAT recovery scheme for all charities would not be affordable or well targeted, nor would it be fair to reimburse those charities which are in competition with private sector providers.
Subjects
Charities; Tax allowances; VAT
Date
24 January 2011
Reference
5880; 724 c91-2WA
House
House of Lords
To ask Her Majesty’s Government how much they raised in each of the last five years from irrecoverable VAT from charities; how much in particular they raised from Sue Ryder Care; and whether they have any plans to cease the practice.
To ask Her Majesty’s Government how much they raised in each of the last five years from irrecoverable VAT from charities; how much in particular they raised from Sue Ryder Care; and whether they have any plans to cease the practice.
Asked by
Lord Morris of Manchester
(Labour)
Answered by
Lord Sassoon
(Conservative)
Type
Written questions
Status
Answered
Answered on
24 January 2011
It is not possible to assess accurately the amount of irrecoverable VAT incurred by charities. Even if it were, considerations of taxpayer confidentiality would preclude the disclosure of information relating to specific organisations or individuals.
Charities benefit from a range of tax reliefs which the Government estimate were worth approximately £3 billion per annum in 2009-10. These include reliefs from VAT, including VAT zero-rating on the sale of donated goods, medical and scientific equipment and, for qualifying charities, goods for use by disabled people. All zero rates are derogations from the normal European Union VAT rules, and represent benefits not enjoyed by charities elsewhere in Europe. There are no plans to introduce any additional VAT recovery schemes for charities.
Subjects
Charities; VAT; Tax yields; Sue Ryder Care
Date
24 January 2011
Reference
5763; 724 c90-1WA
House
House of Lords
My Lords, although local authorities, government departments, the NHS and certain other public bodies incur irrecoverable VAT, just as many charities do, on certain of their activities, it is the case that a small number of VAT refund schemes operate in the public sector. Charities already benefit from a range of tax reliefs and it is not proposed to introduce any general VAT recovery scheme for the sector.
My Lords, although local authorities, government departments, the NHS and certain other public bodies incur irrecoverable VAT, just as many charities do, on certain of their activities, it is the case that a small number of VAT refund schemes operate in the public sector. Charities already benefit from a range of tax reliefs and it is not proposed to introduce any general VAT recovery scheme for the sector.
Answered by
Lord Sassoon
(Conservative)
Asked by
Baroness Royall of Blaisdon
(Labour)
Type
Oral answers to questions
To ask Her Majesty's Government what steps they will take to allow Sue Ryder Care and other charities to recover VAT in the same way as other bodies providing public services.
Subjects
Charities; Tax allowances; VAT
Date
13 January 2011
Reference
723 c1534
Chamber / Committee
House of Lords chamber
House
House of Lords
I agree that tax relief related to charitable giving is a critical part of the piece. Indeed, gift aid is running at some £1 billion a year and is a very successful and important scheme.
I agree that tax relief related to charitable giving is a critical part of the piece. Indeed, gift aid is running at some £1 billion a year and is a very successful and important scheme.
Answered by
Lord Sassoon
(Conservative)
Asked by
Lord Lawson of Blaby
(Conservative)
Type
Oral answers to questions
Does the Minister agree with the principle that I set out when I was Chancellor that if one wishes to encourage charities through the tax system, which I approve of, it should be through concessions for charitable giving, not through relieving particular charities from tax?
Subjects
Charities; Tax allowances; VAT
Date
13 January 2011
Reference
723 c1535
Chamber / Committee
House of Lords chamber
House
House of Lords
My Lords, we look at charitable-related VAT schemes and have a number under consideration at the moment. I am always happy to look at schemes. I stress that the Government have made special recognition of the importance of the charitable sector through the tough spending review. The Office for Civil Society will be spending around £470 million on programmes supporting the voluntary and community sector over the spending review period. The big society bank will have a further contribution to make and my right honourable friend the Chancellor announced a £100 million transition fund for those voluntary and community sector organisations that are affected by spending reductions. The Government absolutely recognise the support that is needed for this sector.
My Lords, we look at charitable-related VAT schemes and have a number under consideration at the moment. I am always happy to look at schemes. I stress that the Government have made special recognition of the importance of the charitable sector through the tough spending review. The Office for Civil Society will be spending around £470 million on programmes supporting the voluntary and community sector over the spending review period. The big society bank will have a further contribution to make and my right honourable friend the Chancellor announced a £100 million transition fund for those voluntary and community sector organisations that are affected by spending reductions. The Government absolutely recognise the support that is needed for this sector.
Answered by
Lord Sassoon
(Conservative)
Asked by
Lord Eatwell
(Labour)
Type
Oral answers to questions
My Lords, I declare an interest as the master of a Cambridge college that is registered with the Charity Commission. I am sure that all noble Lords will know that changes in fiscal policy, with respect to both irrecoverable VAT and the fall in the standard rate of taxation, which has reduced the return on gift aid, have made considerable inroads into the support that government has in the past provided for charities through the fiscal system. We on this side quite understand that these are unintended consequences of fiscal policy, but we do not accept the negativism and complacency that the noble Lord has displayed. There is an easy answer to this question. He usually asks for policies because the Government cannot think them up themselves, so I will give him one: why are charities not allowed to make a return to the Treasury of the VAT paid, so that the Treasury can then apply a clear discount for charities, thus making its revenue from charities transparent, not disguised as it is at present?
Subjects
Charities; Tax allowances; VAT
Date
13 January 2011
Reference
723 c1536
Chamber / Committee
House of Lords chamber
House
House of Lords
I reiterate that it is important that we recognise that there are significant benefits within the VAT system for charities and that we have exemptions from the general EU rules on VAT that are not enjoyed by charities anywhere else in Europe. It is also the case that other proposals for increases in taxes would have hit charities significantly higher. If, for example, the previous Government's proposals on increases in national insurance contributions had not been reversed by this Government, there would have been a significantly higher burden on charities than the regrettable increase in the level of irrecoverable VAT. I do not think that we should take this issue in total isolation.
I reiterate that it is important that we recognise that there are significant benefits within the VAT system for charities and that we have exemptions from the general EU rules on VAT that are not enjoyed by charities anywhere else in Europe. It is also the case that other proposals for increases in taxes would have hit charities significantly higher. If, for example, the previous Government's proposals on increases in national insurance contributions had not been reversed by this Government, there would have been a significantly higher burden on charities than the regrettable increase in the level of irrecoverable VAT. I do not think that we should take this issue in total isolation.
Answered by
Lord Sassoon
(Conservative)
Asked by
Countess of Mar
(Crossbench)
Type
Oral answers to questions
My Lords, is it not rather unfair to people who donate to charities from their taxed income that, in effect, the income is being taxed twice? They feel that they are doing a good deed and can be rather unhappy that the money is going into the Treasury coffers.
Subjects
Charities; Tax allowances; VAT
Date
13 January 2011
Reference
723 c1535
Chamber / Committee
House of Lords chamber
House
House of Lords
My Lords, the increase in taxation from charities, as from other parts of hard-pressed society, including working families and businesses, is regrettably necessary to reduce the enormous deficit that the country has to bear. That is the regrettable state of affairs. It is not easy to consider where the burden should fall. Charities are, in this respect, sharing part of the burden. As I said, there are other tax proposals that the previous Government had that would have hit the charity sector, in this respect, harder. Charities get tax relief of the order of £3 billion through VAT, gift aid and other provisions.
My Lords, the increase in taxation from charities, as from other parts of hard-pressed society, including working families and businesses, is regrettably necessary to reduce the enormous deficit that the country has to bear. That is the regrettable state of affairs. It is not easy to consider where the burden should fall. Charities are, in this respect, sharing part of the burden. As I said, there are other tax proposals that the previous Government had that would have hit the charity sector, in this respect, harder. Charities get tax relief of the order of £3 billion through VAT, gift aid and other provisions.
Answered by
Lord Sassoon
(Conservative)
Asked by
Lord Morris of Manchester
(Labour)
Type
Oral answers to questions
My Lords, the Minister will have seen my Question on the Order Paper on this important issue. Can he say now how much was raised from charities in irrecoverable taxation in the last year for which figures are available? What kind of inducement is it to charitable giving when moneys intended for deprived and often severely disabled children go instead to the Billy Bunters of the Treasury?
Subjects
Charities; Tax allowances; VAT
Date
13 January 2011
Reference
723 c1535-6
Chamber / Committee
House of Lords chamber
House
House of Lords
My Lords, I certainly take the opportunity to commend the work that Sue Ryder and many other charities do. They are facing a tough time, as are many parts of society. We find ourselves in the regrettable situation that charities will be bearing the additional VAT. The whole of society is bearing the burden of the difficult decisions on deficit reduction. The charitable sector of course benefits from significant VAT and other tax reductions and exemptions to the tune of £3 billion a year. The question of a level playing field is important, but it is of a level playing field with the public sector, which itself cannot recover all its VAT. For example, in the National Health Service, only about 20 per cent of the irrecoverable VAT is refunded, and only on outsourced services. Equally, we must remember that there are commercial providers of social care and other services who would be disadvantaged if there was a special scheme for charities.
My Lords, I certainly take the opportunity to commend the work that Sue Ryder and many other charities do. They are facing a tough time, as are many parts of society. We find ourselves in the regrettable situation that charities will be bearing the additional VAT. The whole of society is bearing the burden of the difficult decisions on deficit reduction. The charitable sector of course benefits from significant VAT and other tax reductions and exemptions to the tune of £3 billion a year. The question of a level playing field is important, but it is of a level playing field with the public sector, which itself cannot recover all its VAT. For example, in the National Health Service, only about 20 per cent of the irrecoverable VAT is refunded, and only on outsourced services. Equally, we must remember that there are commercial providers of social care and other services who would be disadvantaged if there was a special scheme for charities.
Answered by
Lord Sassoon
(Conservative)
Asked by
Baroness Royall of Blaisdon
(Labour)
Type
Oral answers to questions
My Lords, I thank the noble Lord for his Answer and for the information that he provides. I understand that this is a long-standing problem, but it has been exacerbated by the rise in VAT to 20 per cent. Does the noble Lord agree that in the context of charities such as the excellent Sue Ryder Care, whose centre in Leckhampton I know well, being asked to provide additional public services as part of the big society initiative, some solution should be found to ensure that there is a level playing field between charities, local authorities and the NHS, when all are delivering the same or similar public services?
Subjects
Charities; Tax allowances; VAT
Date
13 January 2011
Reference
723 c1534-5
Chamber / Committee
House of Lords chamber
House
House of Lords
To ask Her Majesty's Government what steps they will take to allow Sue Ryder Care and other charities to recover VAT in the same way as other bodies providing public services.
To ask Her Majesty's Government what steps they will take to allow Sue Ryder Care and other charities to recover VAT in the same way as other bodies providing public services.
Asked by
Baroness Royall of Blaisdon
(Labour)
Answered by
Lord Sassoon
(Conservative)
Oral questions - Lead
Status
Answered
Procedure
Topical questions (HL)
For answer on
13 January 2011
Answered on
13 January 2011
My Lords, although local authorities, government departments, the NHS and certain other public bodies incur irrecoverable VAT, just as many charities do, on certain of their activities, it is the case that a small number of VAT refund schemes operate in the public sector. Charities already benefit from a range of tax reliefs and it is not proposed to introduce any general VAT recovery scheme for the sector.
Subjects
Charities; Tax allowances; VAT
Date
13 January 2011
Reference
723 c1534
Chamber / Committee
House of Lords chamber
House
House of Lords
To ask Her Majesty’s Government what steps they will take to relieve charities of the estimated additional burden of £150 million per annum which will be incurred as a result of the pending 2.5 per cent increase in VAT.
To ask Her Majesty’s Government what steps they will take to relieve charities of the estimated additional burden of £150 million per annum which will be incurred as a result of the pending 2.5 per cent increase in VAT.
Asked by
Lord Beecham
(Labour)
Answered by
Lord Sassoon
(Conservative)
Type
Written questions
Status
Answered
Answered on
2 December 2010
The increase in the rate of VAT is necessary to sustain public finances and ensure long-term fiscal stability. The charity sector benefits from over £3 billion a year in specific tax reliefs, including nearly £1 billion in gift aid and over £150 million in respect of specific VAT zero rates. Furthermore, the Government have established a transition fund of £100 million to help civil society organisations that have seen large reductions in income from public service delivery contracts.
Subjects
Charities; VAT
Date
2 December 2010
Reference
4479; 722 c476WA
House
House of Lords
To ask Her Majesty’s Government what assessment they have made of the impact on charities of the increase in the standard rate of VAT to 20 per cent.
To ask Her Majesty’s Government what assessment they have made of the impact on charities of the increase in the standard rate of VAT to 20 per cent.
Asked by
Baroness Smith of Basildon
(Labour)
Answered by
Lord Sassoon
(Conservative)
Type
Written questions
Status
Answered
Answered on
15 November 2010
The charity sector currently benefits from around £3 billion in tax relief, of which over £150 million relates to relief from VAT.
In the Budget we published the distributional impacts and the economic effects of the Budget. A full impact assessment was also published on Budget Day.
Subjects
Charities; VAT
Date
15 November 2010
Reference
3166; 722 c152WA
House
House of Lords