Businesses are not required to provide figures at a product level within their VAT returns, as this would impose an excessive administrative burden. Therefore, HM Revenue and Customs does not hold information on VAT revenue from specific products or services, including VAT on defibrillators.

The Department of Health and Social Care are examining whether there are ways to further expand public access to defibrillators. The Government keeps all taxes under constant review.

In order to provide certainty for businesses and to continue to support the Northern Ireland second-hand car market, the Government introduced the Second-Hand Motor Vehicle Payment Scheme on 1 May 2023. The scheme ensures that for cars moved after May 1 2023, businesses selling in NI will pay the same net amount of VAT as if they had continued access to the VAT margin scheme for these cars.

The Government is regularly engaging collaboratively with the EU as we implement the Windsor Framework.

In order to provide certainty for businesses and to continue to support the Northern Ireland second-hand car market, the Government introduced the Second-Hand Motor Vehicle Payment Scheme on 1 May 2023. The scheme ensures that for cars moved after May 1 2023, businesses selling in NI will pay the same net amount of VAT as if they had continued access to the VAT margin scheme for these cars.

The Government is regularly engaging collaboratively with the EU as we implement the Windsor Framework.

VAT has been designed as a broad-based tax on consumption, and the twenty per cent standard rate applies to many goods and services. VAT at the standard rate has always applied to the provision of licensed minicab services when supplied by VAT registered businesses.

While there are exceptions to the standard rate, these have always been strictly limited by both legal and fiscal considerations.

This High Court ruling is not a tax case and does not have a direct bearing on any business’s tax position. The VAT rules, which apply to all businesses, have not changed. The Government is carefully considering the implications of the ruling for the sector and passengers.

The Uber Britannia Limited v Sefton Borough Council [2023] EWHC 1975 judgment does not apply to taxis, it only applies to Private Hire Vehicle Operator (PHVO) services.

The VAT rules remain unchanged for PHVO fares. Fares have always been subject to VAT when provided by a VAT registered business who is providing those services as principal. The Government is carefully considering the impact this will have on the sector and passengers.

VAT has been designed as a broad-based tax on consumption, and the twenty per cent standard rate applies to the majority of goods and services. While there are exceptions to the standard rate, these have always been strictly limited by both legal and fiscal considerations; one exception being certain supplies of education, which are generally exempt from VAT when certain conditions are met.

VAT is the UK’s third largest tax forecast to raise £161 billion in 2022/23, helping to fund key spending priorities such as important public services, including the NHS, education and defence. Nevertheless, the Government keeps all taxes under review.

As per my answer to Question 183901, the Government is looking into whether this important zero-rating is being passed on by retailers to women as intended. The Government keeps all taxes and reliefs under continuous review, considering a range of evidence, including data and research on factors like pricing, when assessing the effects of changes to the tax system. While the Government does not control prices, a VAT relief is able to contribute to the conditions for price reductions, and the Government continues to monitor the effects of this relief to aid the policymaking process. HMT and HMRC work closely together to integrate the findings of their monitoring and evaluation processes into future tax relief policy.

The Government understands the vital role the hospitality industry plays in the UK economy. This is why, for example, the Government announced a package of business rates support at Autumn Statement 2022 which means businesses in the retail, hospitality and leisure sectors, including pubs, will receive a tax cut worth over £2 billion in 2023-24. Eligible properties will receive 75 per cent off their business rates bill, up to a cap of £110,000 per business.

The Government recognises that accounting for VAT can be a burden on small businesses. 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. 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.

The Government continues to keep all taxes under review.

Whilst there are currently no plans to remove VAT on motorcycle air vests, the Government remains committed to ensuring the safety of motorcyclists. For example, motorcycle helmets, which satisfy the requirements of regulation 8(2) of the Personal Protective Equipment Regulations 2002, are zero-rated for VAT. Further information can be found here: Protective equipment (VAT Notice 701/23) - GOV.UK (www.gov.uk)

VAT has been designed as a broad-based tax on consumption, and the twenty per cent standard rate applies to the vast majority of goods and services, including motorcycle air vests. While there are exceptions to the standard rate, these have always been strictly limited by both legal and fiscal considerations.

VAT is the UK’s third largest tax forecast to raise £161 billion in 2023/24, helping to fund key spending priorities such as important public services, including the NHS, education and defence. In addition, this request should be viewed in the context of over £50 billion of requests for relief from VAT received since the EU referendum.

The Government keeps all taxes under review.

Businesses are not required to provide figures at a product level within their VAT returns, as this would impose an excessive administrative burden.

The information requested is therefore not available.

VAT is a broad-based tax on consumption and the 20 per cent standard rate applies to most goods and services, including alcohol sold at both pubs and supermarkets. Exceptions to the standard rate have always been limited by both legal and fiscal considerations.

The Government understands the vital role the hospitality industry plays in the UK economy. We have implemented a new alcohol duty system on 1 August, which also has many benefits for pubs. The new Draught Relief provides a significant duty discount on alcohol sold in containers of 20 litres or more, in pubs and other on-trade venues. As well as this, the Government’s ‘Brexit Pubs Guarantee,’ confirms that the duty on a draught pint will always be lower than its equivalent in a supermarket.

The Government continues to keep all taxes under review.

The Government currently provides various VAT reliefs to aid the purchase of defibrillators and other first aid equipment. For example, when an AED is purchased with funds provided by a charity or by voluntary contributions, and then donated to an eligible body (such as an NHS body or a charitable care institution), this purchase can then be zero rated, meaning no VAT is charged. Otherwise, they attract the standard rate of VAT.

Beyond this, the Government has agreed to provide funding of £1 million to design a grant scheme that expands public access to AEDs. The Government continues to encourage communities and organisations across England to consider purchasing a defibrillator as part of their first-aid equipment, specifically in densely populated areas. In addition, last year the Government committed to supplying state-funded schools in England with defibrillators to make sure there is a device in every school, with deliveries completed in June 2023. This means that every state-funded school in England, over 21,500 schools, now has access to an AED.

The Department of Health and Social Care are examining whether there are ways to further expand public access to defibrillators.

The Government keeps all taxes under constant review.

The Government currently provides various VAT reliefs to aid the purchase of defibrillators and other first aid equipment. For example, when an AED is purchased with funds provided by a charity or by voluntary contributions, and then donated to an eligible body (such as an NHS body or a charitable care institution), this purchase can then be zero rated, meaning no VAT is charged. Otherwise, they attract the standard rate of VAT.

Beyond this, the Government has agreed to provide funding of £1 million to design a grant scheme that expands public access to AEDs. The Government continues to encourage communities and organisations across England to consider purchasing a defibrillator as part of their first-aid equipment, specifically in densely populated areas. In addition, last year the Government committed to supplying state-funded schools in England with defibrillators to make sure there is a device in every school, with deliveries completed in June 2023. This means that every state-funded school in England, over 21,500 schools, now has access to an AED.

The Department of Health and Social Care are examining whether there are ways to further expand public access to defibrillators.

The Government keeps all taxes under constant review.