1-20 of 24 results for subject:VAT
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To ask Her Majesty’s Government whether VAT paid by EU migrants is included in the recently announced figures of taxes paid by EU migrants, and if not what is the estimate of such payments.
To ask Her Majesty’s Government whether VAT paid by EU migrants is included in the recently announced figures of taxes paid by EU migrants, and if not what is the estimate of such payments.
The analysis on recently arrived non-UK EEA nationals subject to income tax and National Insurance contributions or receiving HMRC administered benefits became available on 12 May 2016 when it was published on HMRC’s publications page on GOV.UK.
No estimate of VAT paid by EU Nationals is held. VAT is levied on most goods and services, with the person’s nationality not generally recorded.
To ask Her Majesty’s Government whether they plan to extend VAT zero-rating to building work in independent schools that do not charge VAT on school fees and are therefore not registered for VAT.
To ask Her Majesty’s Government whether they plan to extend VAT zero-rating to building work in independent schools that do not charge VAT on school fees and are therefore not registered for VAT.
The construction of a new building is normally subject to the standard rate of VAT.
However, the construction of buildings that are either designed as a dwelling, to be used solely for a relevant residential purpose, or to be used solely for a relevant charitable purpose may be zero-rated for VAT.
This relief is available to eligible consumers and businesses regardless of their VAT registration status.
To ask Her Majesty’s Government whether they will permit zero rating for church repairs following the decision of the EU Council to allow member states to set a VAT rate of zero.
To ask Her Majesty’s Government whether they will permit zero rating for church repairs following the decision of the EU Council to allow member states to set a VAT rate of zero.
Under consecutive governments renovations and repairs have been subject to the standard rate of VAT.
The government provides grant aid to support certain church repairs and maintenance projects through the Listed Places of Worship grant scheme which makes £42 million of government support available per year and the Listed Places of Worship roof repair fund worth £55 million in total. More details of these are available online.
To ask Her Majesty’s Government whether levels of VAT in the UK can be reduced without the approval of the EU.
To ask Her Majesty’s Government whether levels of VAT in the UK can be reduced without the approval of the EU.
Member States have full autonomy over VAT within an agreed EU framework. Member States can apply a standard rate of VAT no lower than 15 per cent and apply a reduced rate of VAT no lower than 5 per cent.
To ask Her Majesty’s Government what estimate they have made of how much revenue will be raised from Air Passenger Duty this financial year, and how much would need to be raised to compensate for the loss of fuel tax and VAT on air fares.
To ask Her Majesty’s Government what estimate they have made of how much revenue will be raised from Air Passenger Duty this financial year, and how much would need to be raised to compensate for the loss of fuel tax and VAT on air fares.
The government expects APD to raise £3.1 billion over the financial year 2015-16.
In accordance with the long standing 1944 Chicago Convention, its bilateral Air Service Agreements and EU law, the UK does not tax aviation fuel or charge VAT on air fares. Consequently, the government does not consider this lost revenue and no such estimates have been made.
To ask Her Majesty’s Government what estimate they have made of (1) the annual benefits paid to EU migrants in the UK, and (2) the contribution of those individuals to the public purse through income tax receipts and VAT.
To ask Her Majesty’s Government what estimate they have made of (1) the annual benefits paid to EU migrants in the UK, and (2) the contribution of those individuals to the public purse through income tax receipts and VAT.
The information is not available.
To ask Her Majesty’s Government whether they have received evidence of VAT fraud in the London souvenir and gift trade, and if so, what action they have taken to combat it.
To ask Her Majesty’s Government whether they have received evidence of VAT fraud in the London souvenir and gift trade, and if so, what action they have taken to combat it.
HM Revenue and Customs (HMRC) receive a variety of data and intelligence from numerous sources. Everything from bulk data from third parties to information provided by individuals through the Tax and Customs Evasion Hotlines.
Clamping down on those who try to cheat the system through evading taxes and over claiming benefits is a key priority for HMRC, and they are committed to ensuring the tax system operates fairly and efficiently. All the information HMRC receive is risk-assessed and a decision made on the most appropriate course of action.
Data and intelligence received could include information relating to the London souvenir and gift trade. However, there is strict law of confidentiality covering all the work for which HMRC are responsible. The relevant law is Section 18 of the Commissioners for Revenue & Customs Act 2005, which strictly limits the circumstances under which they disclose information they hold and any action taken. This prohibits HMRC from giving specific details of any information received regarding any sector.
To ask Her Majesty’s Government whether they have any plans to carry out an inquiry into VAT fraud in the London souvenir and gift trade.
To ask Her Majesty’s Government whether they have any plans to carry out an inquiry into VAT fraud in the London souvenir and gift trade.
HM Revenue and Customs (HMRC) are committed to tackling tax avoidance, evasion and fraud at all levels to ensure everyone pays the right tax at the right time.
HMRC introduced a series of taskforces in 2011 to target specific high risk sectors in certain locations. There are currently no plans for a taskforce dedicated to the London souvenir and gift trade, although that does not mean that HMRC takes no action against fraud in this sector.
Other, existing taskforces – for example those focusing on London retail, indoor and outdoor markets, and VAT repayments – will have an impact on the sector. Additionally, the sector will be impacted through HMRC’s normal intelligence- and data-led way of identifying and addressing tax risks.
To ask Her Majesty’s Government what consideration they have given to extending the Nursing Agencies' VAT concession to all healthcare workers in the UK.
To ask Her Majesty’s Government what consideration they have given to extending the Nursing Agencies' VAT concession to all healthcare workers in the UK.
The Government has no plans to extend the Nursing Agencies VAT concession to all healthcare workers in the UK.
To ask Her Majesty’s Government what assessment they have made of their obligation under EU law to prevent VAT evasion.
To ask Her Majesty’s Government what assessment they have made of their obligation under EU law to prevent VAT evasion.
In considering fraud against European own resources, including VAT collection, the European Court recently clarified in the Taricco judgment that Member States are obliged under EU law (Article 325 of the Treaty on the Functioning of the European Union) to have in place effective and dissuasive criminal penalties against VAT fraud. The UK applies a full range of penalties to address various behaviours from dishonesty and deliberate inaccuracies through to criminal prosecutions for VAT offences.
To ask Her Majesty’s Government what assessment they have made of the liability of online marketplaces for unpaid VAT where a business trading in that marketplace evades VAT.
To ask Her Majesty’s Government what assessment they have made of the liability of online marketplaces for unpaid VAT where a business trading in that marketplace evades VAT.
Online marketplaces have no liability for unpaid VAT where the operator merely provides a marketplace for businesses to sell goods. However, HM Revenue and Customs is continuing to work with major online marketplaces to tackle this issue.
To ask Her Majesty’s Government whether they have conducted any test purchases in online markets to provide evidence of the evasion of VAT.
To ask Her Majesty’s Government whether they have conducted any test purchases in online markets to provide evidence of the evasion of VAT.
HM Revenue and Customs (HMRC) has a range of operational activity in place to tackle evasion and to establish evidence of the scale of the problem. HMRC does not routinely carry out test purchases through online platforms.
To ask Her Majesty’s Government what plans, if any, they have for reducing the rate of VAT on the hospitality sector in Northern Ireland.
To ask Her Majesty’s Government what plans, if any, they have for reducing the rate of VAT on the hospitality sector in Northern Ireland.
Normal EU VAT rules do not permit the variation of rates within a Member State. The Government currently has no plans to introduce a reduced rate of VAT for the UK hospitality sector.
To ask Her Majesty’s Government, further to the Written Answer by Lord O’Neill of Gatley on 8 December (HL3854), what were the dates of the last three written communications from HMRC to Trading Standards about VAT fraud among online traders operating from abroad, including email, and to what persons at...
To ask Her Majesty’s Government, further to the Written Answer by Lord O’Neill of Gatley on 8 December (HL3854), what were the dates of the last three written communications from HMRC to Trading Standards about VAT fraud among online traders operating from abroad, including email, and to what persons at...
HM Revenue & Customs does not disclose communications it has with its enforcement partners, or the content of those communications, to avoid compromising sensitive policy and operational activities.
To ask Her Majesty’s Government, further to the Written Answer by Lord O’Neill of Gatley on 17 November (HL3227), what discussion HMRC has had with Trading Standards about VAT fraud among online traders operating from abroad; on what dates they held those discussions; by what medium; and with what outcome.
To ask Her Majesty’s Government, further to the Written Answer by Lord O’Neill of Gatley on 17 November (HL3227), what discussion HMRC has had with Trading Standards about VAT fraud among online traders operating from abroad; on what dates they held those discussions; by what medium; and with what outcome.
HM Revenue and Customs is engaging with Trading Standards, both bi-laterally and through cross-government groups, to establish a coordinated response to VAT fraud by online traders operating from abroad. Additionally, HMRC has on-going policy and operational exchanges with Trading Standards via various media including face-to-face meeting, e-mail and telephone, sharing information and intelligence in line with established information gateways.
To ask Her Majesty’s Government, in the light of recent reports about VAT fraud by online traders operating from abroad, what action they are taking to reduce the extent of such tax evasion, and whether that action will be completed before Christmas in order to protect UK businesses.
To ask Her Majesty’s Government, in the light of recent reports about VAT fraud by online traders operating from abroad, what action they are taking to reduce the extent of such tax evasion, and whether that action will be completed before Christmas in order to protect UK businesses.
HM Revenue and Customs is actively targeting operational and intelligence activity, as well as a range of other options, to tackle this issue.
To ask Her Majesty’s Government, in the light of recent reports about VAT fraud by online traders operating from abroad, whether they plan to pursue (1) Amazon, and (2) eBay, for any UK VAT that has been evaded by traders using those online marketplaces; and if not, why not.
To ask Her Majesty’s Government, in the light of recent reports about VAT fraud by online traders operating from abroad, whether they plan to pursue (1) Amazon, and (2) eBay, for any UK VAT that has been evaded by traders using those online marketplaces; and if not, why not.
HM Revenue and Customs (HMRC) is actively targeting operational and intelligence activity to tackle this issue. However, HMRC is unable to give details of its plans in respect of any individual taxpayer because of taxpayer confidentiality.
To ask Her Majesty’s Government, in the light of recent reports about VAT fraud by online traders operating from abroad, what discussions they have had in the last three months with (1) Amazon, and (2) eBay, about the extent of such tax evasion on their online marketplaces.
To ask Her Majesty’s Government, in the light of recent reports about VAT fraud by online traders operating from abroad, what discussions they have had in the last three months with (1) Amazon, and (2) eBay, about the extent of such tax evasion on their online marketplaces.
HM Revenue and Customs is in regular contact with the largest businesses through its dedicated “Customer Relationship Manager” model.Details of discussions with individual taxpayers cannot be disclosed due to taxpayer confidentiality.
To ask Her Majesty’s Government, in the light of recent reports about VAT fraud by online traders operating from abroad, what is their estimate of the impact of such tax evasion on (1) the public purse, and (2) UK businesses.
To ask Her Majesty’s Government, in the light of recent reports about VAT fraud by online traders operating from abroad, what is their estimate of the impact of such tax evasion on (1) the public purse, and (2) UK businesses.
Any UK VAT losses arising from online traders operating from abroad are already included within the published UK Tax Gap.
The estimate of the VAT Gap published in “Measuring Tax Gaps 2015 edition” on 22 October 2015 is £13.1 billion. Overall, the UK Tax Gap was 6.4 per cent in 2013-14,down from 6.6 per cent in 2012-13. As part of that, the VAT Gap is calculated as 11.1 per cent in 2013-14, a reduction from 11.9 per cent in 2012-13.
To ask Her Majesty’s Government, in the light of recent reports about VAT fraud by online traders operating from abroad, whether they plan to require HM Revenue and Customs to work closely with the Chartered Trading Standards Institute in tackling such tax evasion, in particular through Amazon's and eBay’s online...
To ask Her Majesty’s Government, in the light of recent reports about VAT fraud by online traders operating from abroad, whether they plan to require HM Revenue and Customs to work closely with the Chartered Trading Standards Institute in tackling such tax evasion, in particular through Amazon's and eBay’s online...
HM Revenue and Customs is actively targeting operational and intelligence activity to tackle this problem. This involves working closely with a number of external bodies, including Trading Standards.