1-7 of 7 results for subject:VAT
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To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits of zero-rating for VAT school uniforms designed for children aged 14 or over.
To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits of zero-rating for VAT school uniforms designed for children aged 14 or over.
Under the current VAT rules, all children’s clothing and footwear designed for young children who are less than 14 years of age, including school uniforms, attract a zero-rate of VAT, meaning that no VAT is charged on the sale of these items.
In addition, certain school uniform items may also benefit from a zero rate of VAT irrespective of size. For instance, garments which bear a prominent logo, crest or badge identifying them as part of the official uniform of schools catering exclusively for children under 14 years of age can be zero-rated.
The UK is one of only two countries among the 37 OECD member countries to maintain a VAT relief for children’s clothing, which costs the Exchequer £2 billion per year.
Going further would impose additional pressure on the public finances, to which VAT makes a significant contribution. Whilst we have no current plans to extend the existing zero rate, we nevertheless keep all taxes under review.
To ask the Chancellor of the Exchequer, what estimate he has made of the potential cost to the public purse of categorising uniforms as zero-rated for VAT.
To ask the Chancellor of the Exchequer, what estimate he has made of the potential cost to the public purse of categorising uniforms as zero-rated for VAT.
The requested information on VAT revenues is not available. HMRC does not hold information on VAT revenue from specific products because businesses are not required to provide figures at a product level on their VAT returns, as this would impose an excessive administrative burden.
To ask the Chancellor of the Exchequer, what estimate he has made of the revenue generated by charging VAT on school uniforms designed for children aged 14 or over in each of the last five years.
To ask the Chancellor of the Exchequer, what estimate he has made of the revenue generated by charging VAT on school uniforms designed for children aged 14 or over in each of the last five years.
The requested information on VAT revenues is not available. HMRC does not hold information on VAT revenue from specific products because businesses are not required to provide figures at a product level on their VAT returns, as this would impose an excessive administrative burden.
It is a pleasure to see you back in the Chair, Madam Deputy Speaker.
It is a pleasure to follow the right hon. Member for South Northamptonshire (Dame Andrea Leadsom), but it was slightly less of a pleasure when she reminded me of the pain of childbirth and all those sleepless...
It is a pleasure to see you back in the Chair, Madam Deputy Speaker.
It is a pleasure to follow the right hon. Member for South Northamptonshire (Dame Andrea Leadsom), but it was slightly less of a pleasure when she reminded me of the pain of childbirth and all those sleepless...
I could not agree more with the hon. Gentleman on that. Embarrassingly, I have to confess that even I did not understand or appreciate what was available to me—I was not that well educated on that. When I got elected to this place in 2019, I could no longer get...
I could not agree more with the hon. Gentleman on that. Embarrassingly, I have to confess that even I did not understand or appreciate what was available to me—I was not that well educated on that. When I got elected to this place in 2019, I could no longer get...
That this House recognises that audio books, now popular and widely available across all genres; from business to academic, from historical to self help, are a lifeline for many people with sight loss, visual impairment, dyslexia or other reading disabilities; agrees that audio books offer unique opportunities for visually-impaired and dyslexic people to improve their education on a par with their peers; recognises that audio books enable visually-impaired and dyslexic people to continue working independently for longer and thereby contribute to the economy for longer; recognises that audio books open up a world of information, literature and poetry to visually-impaired and dyslexic people; welcomes the zero-rate VAT for e-books but also recognises that e-books, when read aloud by automated text-to-speech, are difficult to listen to for long periods, lack intonation, may mispronounce names and places, can often read out every bracket and notation, making it difficult to comprehend or recall meaning; notes that other European countries have recently reduced their rates of VAT on audiobooks, including Norway to zero; and calls for equal VAT-status to be applied to audio books as already exists for e-books and physical books.
That this House recognises that audio books, now popular and widely available across all genres; from business to academic, from historical to self help, are a lifeline for many people with sight loss, visual impairment, dyslexia or other reading disabilities; agrees that audio books offer unique opportunities for visually-impaired and...
To ask the Chancellor of the Exchequer, if he will make an assessment of the potential merits of abolishing VAT on household refurbishments.
To ask the Chancellor of the Exchequer, if he will make an assessment of the potential merits of abolishing VAT on household refurbishments.
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. While there are exceptions to the standard rate, these have always been strictly limited by both legal and fiscal considerations.
There are no plans to change the VAT treatment of household refurbishments.