1-20 of 164 results for subject:VAT
Librarians' tools
- Search time
- 0.227 seconds
- Solr query time
- 0.01 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
Month
November 2020 (164)Department
Member
More
Primary member
More
Answering member
Legislative stage
Legislation
Subject
More
Publisher
To ask the Chancellor of the Exchequer, what recent assessment he has made of the potential merits of introducing VAT relief for pet boarding businesses.
To ask the Chancellor of the Exchequer, what recent assessment he has made of the potential merits of introducing VAT relief for pet boarding businesses.
VAT is a tax on consumption and the standard rate of 20 per cent applies to most goods and services, including pet boarding kennels. Introducing further reliefs would have a significant cost to the Exchequer.
The Government has no plans to review the VAT treatment of pet boarding kennels at this time.
To ask the Chancellor of the Exchequer, what assessment he has made for the implications of his policies of the assessment of the current Returned Goods Relief proposals by the Cruising Association’s Regulations & Technical Services group, that they would result in significant adverse financial consequences for many UK boatowners.
To ask the Chancellor of the Exchequer, what assessment he has made for the implications of his policies of the assessment of the current Returned Goods Relief proposals by the Cruising Association’s Regulations & Technical Services group, that they would result in significant adverse financial consequences for many UK boatowners.
To ask the Chancellor of the Exchequer, with reference to Returned Goods Relief, whether leisure yachts that have paid VAT in the EU will retain EU VAT registration after the transition period.
To ask the Chancellor of the Exchequer, with reference to Returned Goods Relief, whether leisure yachts that have paid VAT in the EU will retain EU VAT registration after the transition period.
To ask the Chancellor of the Exchequer, what economic impact assessment he has made of the Returned Goods Relief scheme on (a) UK marinas and (b) yachting businesses after the end of the transition period.
To ask the Chancellor of the Exchequer, what economic impact assessment he has made of the Returned Goods Relief scheme on (a) UK marinas and (b) yachting businesses after the end of the transition period.
To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits of extending the Returned Goods Relief to all yachts returning to the UK until March 2024, regardless of the time they have spent outside of British waters.
To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits of extending the Returned Goods Relief to all yachts returning to the UK until March 2024, regardless of the time they have spent outside of British waters.
To ask the Secretary of State for Health and Social Care, if he will hold discussions with the Chancellor of the Exchequer on the potential merits of making sunscreen exempt from VAT to improve affordability for consumers and help reduce incidences of skin cancer.
To ask the Secretary of State for Health and Social Care, if he will hold discussions with the Chancellor of the Exchequer on the potential merits of making sunscreen exempt from VAT to improve affordability for consumers and help reduce incidences of skin cancer.
No such discussions have taken place or are planned to be held in the near future.
To ask the Chancellor of the Exchequer, if he will extend the VAT reduction for the hospitality sector until March 2021 to hair, beauty, spa and wellness services.
To ask the Chancellor of the Exchequer, if he will extend the VAT reduction for the hospitality sector until March 2021 to hair, beauty, spa and wellness services.
The temporary reduced rate of VAT was introduced on 15 July in order to support the cash flow and viability of over 150,000 businesses and protect 2.4 million jobs in the hospitality and tourism sectors, and will run until 31 March 2021. This relief comes at a significant cost to the Exchequer, and there are currently no plans to extend the scope to include other sectors.
The Government has announced a significant support package to help businesses through the winter months, which includes an extension of the Coronavirus Job Retention Scheme, an extension of the Self-Employment Income Support Scheme grant, and an extension of the application window for the Government-backed loan schemes.
To ask the Chancellor of the Exchequer, what steps he is taking to address the loss of access to the VAT Margin Scheme as a consequence of the Ireland/Northern Ireland Protocol for (a) cars sourced in Great Britain and sold in Northern Ireland by car dealers and (b) the consequent...
To ask the Chancellor of the Exchequer, what steps he is taking to address the loss of access to the VAT Margin Scheme as a consequence of the Ireland/Northern Ireland Protocol for (a) cars sourced in Great Britain and sold in Northern Ireland by car dealers and (b) the consequent...
The Northern Ireland Protocol frames the approach to VAT on goods, including the second-hand margin scheme, in Northern Ireland. As is the case for tax policy generally, the Government is keeping this under review.
To ask the Chancellor of the Exchequer, if he will extend the temporarily reduced rate of VAT for (a) retail, (b) hospitality and (c) other heavily effected sectors in response to the covid-19 outbreak.
To ask the Chancellor of the Exchequer, if he will extend the temporarily reduced rate of VAT for (a) retail, (b) hospitality and (c) other heavily effected sectors in response to the covid-19 outbreak.
The temporary reduced rate of VAT was introduced on 15 July to support the cash flow and viability of over 150,000 businesses and protect 2.4 million jobs in the hospitality and tourism sectors, and will run until 31 March 2021. This relief comes at a significant cost to the Exchequer, and there are currently no plans to extend the scope to include other sectors.
The Government has announced a significant support package to help businesses through the winter months, which includes an extension of the Coronavirus Job Retention Scheme, an extension of the Self-Employment Income Support Scheme grant, and an extension of the application window for the government-backed loan schemes.
To ask the Chancellor of the Exchequer, what guidance he has issued to overseas sellers who need to register for UK VAT by 1 January 2021 for under £135 goods sold to UK consumers.
To ask the Chancellor of the Exchequer, what guidance he has issued to overseas sellers who need to register for UK VAT by 1 January 2021 for under £135 goods sold to UK consumers.
HMRC published guidance on 20 July 2020 setting out information on the proposed changes for overseas sellers and online marketplaces.
That this House expresses its concern at the Government's decision to abolish the VAT Retail Export Scheme, otherwise known as tax-free shopping, from 1 January 2021 with inaccurate determinations having been made of the impact of that decision; acknowledges that since that decision was announced, businesses have been facing the challenges posed by new covid-19 restrictions and that that decision will worsen that situation; believes that by implementing that decision thousands of job losses could be caused around the UK; recognises that since that announcement, France has lowered its threshold for international shoppers to claim back VAT and Ireland has extended its scheme to include the UK, making the UK the least competitive market in Europe for international shoppers; notes that no businesses have spoken up publicly in favour of that move but many have warned of its consequences; calls on the Government to avoid causing significant damage to the retail and hospitality sector in the UK and to not bring forward the required legislation to implement that decision; and further calls on hon. Members to vote to annul any Statutory Instrument on that matter if it is laid before this House.
That this House expresses its concern at the Government's decision to abolish the VAT Retail Export Scheme, otherwise known as tax-free shopping, from 1 January 2021 with inaccurate determinations having been made of the impact of that decision; acknowledges that since that decision was announced, businesses have been facing the...
To ask the Secretary of State for Northern Ireland, if he will publish his Department's correspondence with the Treasury on changes to the VAT margins scheme regarding VAT on second hand cars purchased in Great Britain and imported to Northern Ireland.
To ask the Secretary of State for Northern Ireland, if he will publish his Department's correspondence with the Treasury on changes to the VAT margins scheme regarding VAT on second hand cars purchased in Great Britain and imported to Northern Ireland.
The Secretary of State for Northern Ireland and I regularly liaise with Her Majesty’s Treasury on a wide range of issues affecting Northern Ireland.
During an Urgent Question on 18 November, I committed to engaging with the Treasury on this very issue, however it would not be appropriate to disclose inter-departmental discussions at this time.
We are committed to implementing the Protocol in a flexible and proportionate way and to deliver unfettered access for Northern Ireland business to the whole UK market. Talks are ongoing as part of the Joint Committee process on the impact for certain industries at the end of the transition period, including the re-sale of second-hand cars.
To ask the Chancellor of the Exchequer, what steps his Department is taking to ensure that the VAT paid on second hand vehicles entering Northern Ireland from Great Britain is solely for the profit made rather than on the sale price of the vehicle after the transition period.
To ask the Chancellor of the Exchequer, what steps his Department is taking to ensure that the VAT paid on second hand vehicles entering Northern Ireland from Great Britain is solely for the profit made rather than on the sale price of the vehicle after the transition period.
The Northern Ireland Protocol frames the approach to VAT on goods, including the second-hand margin scheme, in Northern Ireland. As is the case for tax policy generally, the Government is keeping this under review.
To ask the Chancellor of the Exchequer, whether he has had discussions on extending the reduction in VAT for the hospitality sector until March 2021 to hair, beauty, spa and wellness services.
To ask the Chancellor of the Exchequer, whether he has had discussions on extending the reduction in VAT for the hospitality sector until March 2021 to hair, beauty, spa and wellness services.
The temporary reduced rate of VAT was introduced on 15 July to support the cash flow and viability of over 150,000 businesses and protect 2.4 million jobs in the hospitality and tourism sectors, and will run until 31 March 2021. This relief comes at a significant cost to the Exchequer, and there are currently no plans to extend the scope to include other sectors.
The Government has announced a significant support package to help businesses through the winter months, which includes an extension of the Coronavirus Job Retention Scheme, an extension of the Self-Employment Income Support Scheme grant, and an extension of the application window for the government-backed loan schemes.
To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits of reducing the rate of VAT for charging electric vehicles on street to the rate for charging electric vehicles at home.
To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits of reducing the rate of VAT for charging electric vehicles on street to the rate for charging electric vehicles at home.
Electricity supplied to homes for all purposes benefits from a reduced rate of 5 per cent of VAT. While all taxes are kept under review, there are no plans to reduce the rate of VAT for charging of electric vehicles when away from home.
To ask the Chancellor of the Exchequer, whether he plans to extend the deferral of VAT payments due to the implementation of a further period of covid-19 lockdown restrictions.
To ask the Chancellor of the Exchequer, whether he plans to extend the deferral of VAT payments due to the implementation of a further period of covid-19 lockdown restrictions.
The VAT payments deferral scheme ended on 30 June 2020 as planned.
As part of the Winter Economy Plan, the Government announced that businesses which deferred VAT due from 20 March to 30 June 2020 will now have the option to pay in smaller payments over a longer period up to March 2022. They will need to opt-in to the scheme, and for those that do, this means that their deferred VAT liabilities do not need to be paid by the end of March 2021.
Businesses that need extra help can contact HMRC and agree a Time to Pay arrangement.
To ask the Chancellor of the Exchequer, pursuant to the Answer of 9 November 2020 to Question 109655 on Bowling: VAT, for what reasons bowling centres were not included in the reduction in VAT on admissions that was applied to sectors such as cinemas and theme parks.
To ask the Chancellor of the Exchequer, pursuant to the Answer of 9 November 2020 to Question 109655 on Bowling: VAT, for what reasons bowling centres were not included in the reduction in VAT on admissions that was applied to sectors such as cinemas and theme parks.
The temporary reduced rate of VAT for hospitality and tourism was introduced on 15 July to support the cash flow and viability of businesses in the hospitality and tourism sectors which have been severely affected by the coronavirus pandemic. Hospitality for the purposes of this relief includes the supply of food and non-alcoholic beverages from restaurants, cafes, pubs and similar establishments for consumption on the premises. It also includes the supply of hot food and non-alcoholic hot beverages to take away.
Where a ten-pin bowling business provides such hospitality, that hospitality will benefit from the reduced rate. In general, admission charges that entitle a person to participate in events where the primary focus is a sporting activity will not be eligible for the reduced rate.
In addition to the reduced VAT rate, the Government has announced a significant support package to help businesses through the winter months, which includes a new Job Support Scheme, an extension to the Self-Employment Income Support Scheme (SEISS) grant, and an extension of the application window for the government-backed loan schemes.
To ask the Chancellor of the Exchequer, what plans he has to reduce VAT on essential repairs to pre-1919 properties.
To ask the Chancellor of the Exchequer, what plans he has to reduce VAT on essential repairs to pre-1919 properties.
There was previously a zero rate of VAT on restorative work to listed and historic buildings. However, the relief was mainly being used to carry out extension work, which was contrary to the intent of the legislation to preserve heritage, and was removed following consultation in 2012.
The Government has no current plans to change the VAT treatment of restorative construction work on listed and historic buildings.
To ask the Secretary of State for Justice, when his Department plans to publish guidance on the application of VAT on judgement debts in the cases of High Court enforcement.
To ask the Secretary of State for Justice, when his Department plans to publish guidance on the application of VAT on judgement debts in the cases of High Court enforcement.
The Ministry of Justice is aware that there are differing interpretations within the enforcement industry of the application of the VAT payable on High Court Enforcement fees, which has led to different approaches being taken.
We are working to produce guidance to clarify the circumstances and manner in which VAT costs can and should be recovered from judgment debtors as an enforcement cost. We will publish that guidance as soon as we are able to.