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Publisher
To ask the Chancellor of the Exchequer pursuant to the answer of 12 December 2011, Official Report, column 539W, on VAT: electronic publishing, if he will consider implementing a measure similar to that in France for the reduction of VAT on unenriched e-books.
To ask the Chancellor of the Exchequer pursuant to the answer of 12 December 2011, Official Report, column 539W, on VAT: electronic publishing, if he will consider implementing a measure similar to that in France for the reduction of VAT on unenriched e-books.
Asked by
Tom Blenkinsop
(Labour)
Answered by
David Gauke
(Conservative)
Answering body
Treasury
Type
Written questions
Status
Answered
Tabled on
14 December 2011
For answer on
19 December 2011
Answered on
20 December 2011
Under EU law, VAT on electronic books must be charged at the standard rate. A reduced rate cannot be applied to digital or electronic supplies, or supplies of text via the internet, as they are classed as supplies of services rather than physical goods. There is therefore no scope in the principal VAT directive to apply a reduced rate on e-books.
Subjects
Electronic publishing; VAT
Date
20 December 2011
Reference
87479; 537 c1159-60W
House
House of Commons
To ask the Chancellor of the Exchequer (1) what definition of (a) newspapers, (b) magazines and (c) books is used by HM Revenue and Customs to determine whether items should be subject to the zero rate of VAT;
To ask the Chancellor of the Exchequer (1) what definition of (a) newspapers, (b) magazines and (c) books is used by HM Revenue and Customs to determine whether items should be subject to the zero rate of VAT;
Asked by
Helen Goodman
(Labour)
Answered by
David Gauke
(Conservative)
Answering body
Treasury
Type
Written questions
Status
Answered
Tabled on
13 December 2011
For answer on
19 December 2011
Answered on
19 December 2011
There is no definition in VAT law of what are newspapers, magazines and books. HMRC therefore use the terms in their ordinary, everyday sense. The description of each term can be found in chapter 3 of HMRC Public Notice 701/10—"Zero-rating of books etc".No estimate has been made of the revenue from value added tax if it were charged at 5% or 20% for newspapers and magazines.An estimate of the cost of the zero-rating of books, newspapers and magazines is published in Table 1.5 ““Main Tax Expenditures and Reliefs”” on the HMRC website:"http://www.hmrc.gov.uk/stats/tax_expenditures/table1-5.xls"However, this estimate does not account for any behavioural effects (the resulting fall in demand) that would result from changes to the rate of value added tax.
Subjects
Press; VAT
Date
19 December 2011
Reference
87180; 537 c984-5W
House
House of Commons
(2) what the estimated revenue from VAT would be if it were charged at (a) 5 per cent. and (b) 20 per cent. for newspapers and magazines.
(2) what the estimated revenue from VAT would be if it were charged at (a) 5 per cent. and (b) 20 per cent. for newspapers and magazines.
Asked by
Helen Goodman
(Labour)
Answered by
David Gauke
(Conservative)
Answering body
Treasury
Type
Written questions
Status
Answered
Tabled on
13 December 2011
For answer on
19 December 2011
Answered on
19 December 2011
There is no definition in VAT law of what are newspapers, magazines and books. HMRC therefore use the terms in their ordinary, everyday sense. The description of each term can be found in chapter 3 of HMRC Public Notice 701/10—"Zero-rating of books etc".No estimate has been made of the revenue from value added tax if it were charged at 5% or 20% for newspapers and magazines.An estimate of the cost of the zero-rating of books, newspapers and magazines is published in Table 1.5 ““Main Tax Expenditures and Reliefs”” on the HMRC website:"http://www.hmrc.gov.uk/stats/tax_expenditures/table1-5.xls"However, this estimate does not account for any behavioural effects (the resulting fall in demand) that would result from changes to the rate of value added tax.
Subjects
Press; VAT
Date
19 December 2011
Reference
87181; 537 c984-5W
House
House of Commons
Ministers are aware of the considerable concern that Her Majesty's Revenue and Customs' treatment of VAT on five-a-side league football is causing businesses such as the Trafford soccer dome in my constituency. What steps can Ministers take to support this popular sport and ensure that it continues to thrive?
Ministers are aware of the considerable concern that Her Majesty's Revenue and Customs' treatment of VAT on five-a-side league football is causing businesses such as the Trafford soccer dome in my constituency. What steps can Ministers take to support this popular sport and ensure that it continues to thrive?
Asked by
Kate Green
(Labour)
Answering body
Department for Culture, Media and Sport
Topical questions - 1st Supplementary
Status
Answered
Answered on
15 December 2011
The hon. Lady is from a constituency with fantastic sporting traditions. We want to do everything we can to get more young people playing sport next year of all years. If she supplies us with more details, we will happily make representations to the Treasury, although it is a very difficult climate in which to get concessions on things such as VAT.
Subjects
Football; VAT
Date
15 December 2011
Reference
537 c916
Chamber / Committee
House of Commons chamber
House
House of Commons
To ask the Chancellor of the Exchequer what assessment he has made of the effect of the rise in VAT on consumer confidence.
To ask the Chancellor of the Exchequer what assessment he has made of the effect of the rise in VAT on consumer confidence.
Asked by
Jim Cunningham
(Labour)
Answered by
David Gauke
(Conservative)
Answering body
Treasury
Type
Written questions
Status
Answered
Tabled on
6 December 2011
For answer on
13 December 2011
Answered on
13 December 2011
Sustainable public finances are essential for consumer confidence.Decisive action taken by the Government in the comprehensive spending review and June 2010 Budget, including the increase in VAT, put the public finances and. Government spending on a sustainable footing. This has prevented the turmoil seen in other countries' sovereign debt markets spreading to the UK and undermining confidence and the recovery in the private sector.
Subjects
VAT
Date
13 December 2011
Reference
86026; 537 c691W
House
House of Commons
To ask the Chancellor of the Exchequer what the average length of time was for HM Revenue and Customs to reimburse VAT to small businesses between 1997 and 2011.
To ask the Chancellor of the Exchequer what the average length of time was for HM Revenue and Customs to reimburse VAT to small businesses between 1997 and 2011.
Asked by
Laura Sandys
(Conservative)
Answered by
David Gauke
(Conservative)
Answering body
Treasury
Type
Written questions
Status
Answered
Tabled on
6 December 2011
For answer on
8 December 2011
Answered on
13 December 2011
From 2007-11, the average length of time for HM Revenue and Customs to reimburse value added tax is shown in the following table.
Information by business size and for the year 1997 to 2006-07 is not available and could be produced only at disproportionate cost.
| Percentage of correct VAT returns repaid within target (10 days) | Average number of working days taken to repay from date return received | |
| 2007-08 | 91.91 | 10 |
| 2008-09 | 92.09 | 10 |
| 2009-10 | 93.36 | 5 |
| 2010-11 | 91.79 | 4 |
| 2011-12 (until November 2011) | 91.04 | 3 |
Subjects
Business; VAT
Date
13 December 2011
Reference
85879; 537 c692W
House
House of Commons
To ask the Chancellor of the Exchequer what recent estimate he has made of the increase in VAT receipts arising from the increase in energy bills.
To ask the Chancellor of the Exchequer what recent estimate he has made of the increase in VAT receipts arising from the increase in energy bills.
Asked by
Caroline Flint
(Labour)
Answered by
David Gauke
(Conservative)
Answering body
Treasury
Type
Written questions
Status
Answered
Tabled on
6 December 2011
For answer on
8 December 2011
Answered on
13 December 2011
No direct estimate has been made. However, if expenditure on domestic fuel was funded by less spending on goods and services that attract the 20% standard rate of VAT, HMRC would receive less VAT revenue, since domestic fuel and power is taxed at the reduced rate of 5%.In its 2011 November Economic and Fiscal Outlook the OBR assumes that higher utility prices will result in a lower share of expenditure which is subject to VAT at the standard rate of 20% in future years.
Subjects
Energy; VAT
Date
13 December 2011
Reference
85781; 537 c692W
House
House of Commons
To ask the Chancellor of the Exchequer whether his Department plans to introduce a zero rate of value added tax on e-books.
To ask the Chancellor of the Exchequer whether his Department plans to introduce a zero rate of value added tax on e-books.
Asked by
Tom Blenkinsop
(Labour)
Answered by
David Gauke
(Conservative)
Answering body
Treasury
Type
Written questions
Status
Answered
Tabled on
2 December 2011
For answer on
6 December 2011
Answered on
12 December 2011
Under EU law, VAT on electronic books must be charged at the standard rate. Existing agreements with our EU partners do not allow the UK or other member states to introduce a new zero-rate or extend an existing one to relieve e-books from VAT and they specifically exclude electronically supplied services, which includes e-books, from a reduced rate.
Subjects
Electronic publishing; VAT
Date
12 December 2011
Reference
85381; 537 c539W
House
House of Commons
To ask the Secretary of State for Culture, Olympics, Media and Sport if he will offer assistance to providers of league sport services whose businesses are affected by the HM Revenue and Customs decision that the provision of such services is subject to VAT at the standard rate.
To ask the Secretary of State for Culture, Olympics, Media and Sport if he will offer assistance to providers of league sport services whose businesses are affected by the HM Revenue and Customs decision that the provision of such services is subject to VAT at the standard rate.
Asked by
Kate Green
(Labour)
Answered by
Hugh Robertson
(Conservative)
Answering body
Department for Culture, Media and Sport
Type
Written questions
Status
Answered
Tabled on
5 December 2011
For answer on
7 December 2011
Answered on
12 December 2011
The Revenue and Customs Brief 04/11, issued in February by HM Revenue and Customs:"http://www.hmrc.gov.uk/briefs/vat/brief0411.htm"advises businesses who feel they have been affected by incorrect advice to contact the HMRC Complaints Team. The Department does not have an intention to provide an additional service for such businesses.
Subjects
Sports; VAT
Date
12 December 2011
Reference
85501; 537 c479W
House
House of Commons
To ask the Secretary of State for Culture, Olympics, Media and Sport what assessment he has made of the potential effects on levels of participation in sport of the decision by HM Revenue and Customs that the provision of sports league services is subject to VAT at the standard rate.
To ask the Secretary of State for Culture, Olympics, Media and Sport what assessment he has made of the potential effects on levels of participation in sport of the decision by HM Revenue and Customs that the provision of sports league services is subject to VAT at the standard rate.
Asked by
Kate Green
(Labour)
Answered by
Hugh Robertson
(Conservative)
Answering body
Department for Culture, Media and Sport
Type
Written questions
Status
Answered
Tabled on
5 December 2011
For answer on
7 December 2011
Answered on
12 December 2011
Neither the Department nor Sport England have made a specific assessment of the potential effects on levels of participation in sport by the VAT treatment of sports leagues. However, we do record participation levels in sport via the Taking Part Survey and Active People Survey which can be found at the following links:"http://www.culture.gov.uk/what_we_do/research_and_statistics/4828.aspx"and"http://www.sportengland.org/research/active_people_survey.aspx"
Subjects
Sports; VAT
Date
12 December 2011
Reference
85500; 537 c479W
House
House of Commons
To ask the Secretary of State for Culture, Olympics, Media and Sport what discussions he has had with the Chancellor of the Exchequer on the decision by HM Revenue and Customs that the provision of sports league services is subject to VAT at the standard rate.
To ask the Secretary of State for Culture, Olympics, Media and Sport what discussions he has had with the Chancellor of the Exchequer on the decision by HM Revenue and Customs that the provision of sports league services is subject to VAT at the standard rate.
Asked by
Kate Green
(Labour)
Answered by
Hugh Robertson
(Conservative)
Answering body
Department for Culture, Media and Sport
Type
Written questions
Status
Answered
Tabled on
5 December 2011
For answer on
7 December 2011
Answered on
12 December 2011
I recently wrote to the Exchequer Secretary to the Treasury, my hon. Friend the Member for South West Hertfordshire (Mr Gauke), about the VAT treatment of sports leagues. The Exchequer Secretary to the Treasury clarified that the standard rate of VAT has always been in place for sports leagues. They issued the Revenue and Customs Brief 04/11 in February to make clear this position.
Subjects
Sports; VAT
Date
12 December 2011
Reference
85499; 537 c479W
House
House of Commons
Why is my right hon. Friend supporting a policy of fiscal unification for the eurozone states that, if it happens, will undoubtedly lead to the creation of a dangerously undemocratic single Government for those countries?
Why is my right hon. Friend supporting a policy of fiscal unification for the eurozone states that, if it happens, will undoubtedly lead to the creation of a dangerously undemocratic single Government for those countries?
Asked by
Julian Lewis
(Conservative)
Answering body
Prime Minister
Prime Minister's questions - Supplementary
Status
Answered
Answered on
7 December 2011
The point that I would make to my hon. Friend is that I do not want Britain to join the euro—I think Britain is better off outside the euro—but the countries that have chosen to join the euro have to make that system work. In order to do that, they need not just stronger fiscal rules, which is clear, but greater competitiveness. It is for them to decide how to go ahead and do those things. We should maintain Britain's position outside the euro, and ensure that we safeguard our interests at the same time. That is exactly what I will be doing in Brussels.
Subjects
Economic and monetary union; Construction; VAT
Date
7 December 2011
Reference
537 c301
Chamber / Committee
House of Commons chamber
House
House of Commons
The hon. Gentleman's problem is that the Opposition have a huge list of extra spending and tax cuts that they want, but as we have heard again today in Question Time, they oppose every single spending reduction we are making and every single fundamental reform to get better value for money. One can only conclude that spending would go up, borrowing would rocket, interest rates would increase and the economy would be left in very dire straits.
The hon. Gentleman's problem is that the Opposition have a huge list of extra spending and tax cuts that they want, but as we have heard again today in Question Time, they oppose every single spending reduction we are making and every single fundamental reform to get better value for money. One can only conclude that spending would go up, borrowing would rocket, interest rates would increase and the economy would be left in very dire straits.
Answered by
Lord Cameron of Chipping Norton
(Conservative)
Asked by
Bill Esterson
(Labour)
Answering body
Prime Minister
Type
Oral answers to questions
The Prime Minister was asked by his constituent Phillip Hall, who runs his own construction company, to cut VAT on home repairs and improvements. Cutting VAT on home improvements has the support of more than 50 business organisations, including the Federation of Small Businesses. Will the Prime Minister support that cut in VAT, which would help jobs, growth and business?
Subjects
Construction; VAT
Date
7 December 2011
Reference
537 c300-1
Chamber / Committee
House of Commons chamber
House
House of Commons
The point that I would make to my hon. Friend is that I do not want Britain to join the euro—I think Britain is better off outside the euro—but the countries that have chosen to join the euro have to make that system work. In order to do that, they need not just stronger fiscal rules, which is clear, but greater competitiveness. It is for them to decide how to go ahead and do those things. We should maintain Britain's position outside the euro, and ensure that we safeguard our interests at the same time. That is exactly what I will be doing in Brussels.
The point that I would make to my hon. Friend is that I do not want Britain to join the euro—I think Britain is better off outside the euro—but the countries that have chosen to join the euro have to make that system work. In order to do that, they need not just stronger fiscal rules, which is clear, but greater competitiveness. It is for them to decide how to go ahead and do those things. We should maintain Britain's position outside the euro, and ensure that we safeguard our interests at the same time. That is exactly what I will be doing in Brussels.
Answered by
Lord Cameron of Chipping Norton
(Conservative)
Asked by
Julian Lewis
(Conservative)
Answering body
Prime Minister
Type
Oral answers to questions
Why is my right hon. Friend supporting a policy of fiscal unification for the eurozone states that, if it happens, will undoubtedly lead to the creation of a dangerously undemocratic single Government for those countries?
Subjects
Construction; VAT
Date
7 December 2011
Reference
537 c301
Chamber / Committee
House of Commons chamber
House
House of Commons
The Prime Minister was asked by his constituent Phillip Hall, who runs his own construction company, to cut VAT on home repairs and improvements. Cutting VAT on home improvements has the support of more than 50 business organisations, including the Federation of Small Businesses. Will the Prime Minister support that cut in VAT, which would help jobs, growth and business?
The Prime Minister was asked by his constituent Phillip Hall, who runs his own construction company, to cut VAT on home repairs and improvements. Cutting VAT on home improvements has the support of more than 50 business organisations, including the Federation of Small Businesses. Will the Prime Minister support that cut in VAT, which would help jobs, growth and business?
Asked by
Bill Esterson
(Labour)
Answering body
Prime Minister
Prime Minister's questions - 1st Supplementary
Status
Answered
Answered on
7 December 2011
The hon. Gentleman's problem is that the Opposition have a huge list of extra spending and tax cuts that they want, but as we have heard again today in Question Time, they oppose every single spending reduction we are making and every single fundamental reform to get better value for money. One can only conclude that spending would go up, borrowing would rocket, interest rates would increase and the economy would be left in very dire straits.
Subjects
Construction; VAT
Date
7 December 2011
Reference
537 c300-1
Chamber / Committee
House of Commons chamber
House
House of Commons
Asked by
Bill Esterson
(Labour)
Answered by
Lord Cameron of Chipping Norton
(Conservative)
Answering body
Prime Minister
Prime Minister's questions - Lead
Status
Answered
Answered on
7 December 2011
Notes
Lead question not printed
Subjects
Construction; VAT
Date
7 December 2011
Reference
85110; 537 c300-1
Chamber / Committee
House of Commons chamber
House
House of Commons
To ask the Chancellor of the Exchequer what his policy is on reviewing the charging of irrecoverable value added tax for charities providing healthcare services; and if he will make a statement.
To ask the Chancellor of the Exchequer what his policy is on reviewing the charging of irrecoverable value added tax for charities providing healthcare services; and if he will make a statement.
Asked by
Andrew Rosindell
(Conservative)
Answered by
David Gauke
(Conservative)
Answering body
Treasury
Type
Written questions
Status
Answered
Tabled on
29 November 2011
For answer on
1 December 2011
Answered on
6 December 2011
HM Treasury officials are currently reviewing the VAT position of charities providing health care services and discussions between the sector and the Department are ongoing.
Subjects
Charities; VAT
Date
6 December 2011
Reference
84685; 537 c299W
House
House of Commons
To ask the Chancellor of the Exchequer what progress has been made by the Office of Tax Simplification in reviewing the VAT threshold for business registrations.
To ask the Chancellor of the Exchequer what progress has been made by the Office of Tax Simplification in reviewing the VAT threshold for business registrations.
Asked by
Gordon Banks
(Labour)
Answered by
David Gauke
(Conservative)
Answering body
Treasury
Type
Written questions
Status
Answered
Tabled on
1 December 2011
For answer on
6 December 2011
Answered on
6 December 2011
The information requested falls within the responsibility of the Office of Tax Simplification (OTS), and I have asked the OTS to reply.Letter from John Whiting, dated 2 December 2011:"Gordon Banks MP has submitted a written parliamentary question about the VAT threshold for business registrations. The question was:""““To ask Mr Chancellor of the Exchequer, what progress has been made by the Office of Tax Simplification in reviewing the VAT threshold for business registrations.””""The OTS's interim report on small business taxation was published on 10 March 2011. The report included a short section (paragraphs 4.61-4.66) on VAT, which did address the question of the registration threshold. Our conclusion was: ““On balance we think the registration threshold should stay as it is, though it is an area that is worth further study.””""The Chancellor responded to this report in Budget 2011, and commissioned the OTS to look into tax administration in their final report on small business taxation. On 9 May 2011, the Exchequer Secretary to the Treasury wrote to the OTS Chairman, Rt Hon Michael Jack, outlining the Government's response and setting out priorities for the next stage of the Office's work in more detail¹.""¹ This letter has been published on the OTS website:""http://www.hm-treasury.gov.uk/d/ots_xstletter_small_business_tax_review_090511.pdf""As set out in the Exchequer Secretary's letter, the remit of the work on tax administration will require the OTS to ““examine closely small businesses1 experience of tax administration and their contact with HMRC at key stages of their annual cycle”” and to ““give specific consideration of the issues involved in starting and growing a new business.”” The terms of reference for this work are attached in the annex of this document.""Since the interim report on small business taxation, the OTS has been gathering evidence and conducting research to determine the areas of tax administration that ought to be prioritised. As highlighted in the interim report, the OTS is interested in the administrative difficulties, including those related to VAT and international trade, which pose particular problems for small businesses. The operation of VAT registration is, therefore, very much within the remit, although we understand that HMRC is already working hard to improve the registration process. The OTS has not, however, been asked to review the VAT registration threshold limit.""The OTS has been asked to deliver recommendations on tax administration for small business ahead of Budget 2012. We would be happy to inform the questioner when the report is published.""I hope this is helpful, and would like to thank Mr Banks for his interest in our work."
Subjects
Registration; VAT
Date
6 December 2011
Reference
85318; 537 c299W
House
House of Commons
To ask the Chancellor of the Exchequer if he will consider extending VAT exemptions for VAT-registered businesses in the construction industry building new properties to small firms in other sectors; and if he will make a statement.
To ask the Chancellor of the Exchequer if he will consider extending VAT exemptions for VAT-registered businesses in the construction industry building new properties to small firms in other sectors; and if he will make a statement.
Asked by
Robert Halfon
(Conservative)
Answered by
David Gauke
(Conservative)
Answering body
Treasury
Type
Written questions
Status
Answered
Tabled on
30 November 2011
For answer on
6 December 2011
Answered on
6 December 2011
It is not possible to extend existing VAT zero rating to the construction of commercial properties under EU law.However, it should be remembered that a VAT registered business that is charged VAT on the construction of a new property will be able to recover the tax, subject to the normal VAT rules.
Subjects
Construction; VAT
Date
6 December 2011
Reference
84799; 537 c298W
House
House of Commons
To ask the Chancellor of the Exchequer what his policy is on the application of VAT to (a) intra-community and (b) international flights.
To ask the Chancellor of the Exchequer what his policy is on the application of VAT to (a) intra-community and (b) international flights.
Asked by
Lord Goldsmith of Richmond Park
(Conservative)
Answered by
David Gauke
(Conservative)
Answering body
Treasury
Type
Written questions
Status
Answered
Tabled on
28 November 2011
For answer on
30 November 2011
Answered on
5 December 2011
No VAT is chargeable on intra-EU or international air passenger transport.Air freight services supplied to business customers are only subject to UK VAT where the customer is based in the UK. Similar services supplied to non-business customers are subject to UK VAT where the flight begins in the UK and is wholly within the EU. However, no VAT is due where goods are either exported to—or imported from—outside the EU.
Subjects
Aviation; VAT
Date
5 December 2011
Reference
84009; 537 c72W
House
House of Commons