1-5 of 5 results for subject:VAT
Librarians' tools
- Search time
- 0.23 seconds
- Solr query time
- 0.005 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
Department
Member
Primary member
More
Answering member
Legislative stage
Legislation
Subject
Publisher
To ask His Majesty's Government what steps they are taking to apply the reduction in VAT on domestic electricity bills to Northern Ireland.
To ask His Majesty's Government what steps they are taking to apply the reduction in VAT on domestic electricity bills to Northern Ireland.
To ask His Majesty's Government what discussions have been held with the Northern Ireland Executive about differential VAT rates for areas of the UK which are in direct competition with hospitality businesses in another jurisdiction.
To ask His Majesty's Government what discussions have been held with the Northern Ireland Executive about differential VAT rates for areas of the UK which are in direct competition with hospitality businesses in another jurisdiction.
The UK’s standard VAT rate of 20 per cent is close to the OECD average of 19.3 per cent and is forecast to raise almost £190 billion in 2026/27.VAT is a broad-based tax on consumption, and the standard rate applies to most goods and services. VAT on services, including hospitality, does not fall within the scope of the Windsor Framework.
There are no current plans to introduce regionally differentiated VAT rates for hospitality, which would add complexity to the tax system.
The Government has announced the Great British Summer Savings scheme. This provides a temporary reduction in VAT from 20 per cent to 5 per cent from 25 June to 1 September 2026 on eligible children’s meals, family leisure tickets and admission to summer attractions across England, Wales, Scotland and Northern Ireland, providing targeted support for families and for hospitality and tourism businesses across the UK.
To ask His Majesty's Government what assessment they have made of the provisions of the Windsor Framework relating to VAT on the ability to reduce the rate of VAT for the hospitality sector in Northern Ireland.
To ask His Majesty's Government what assessment they have made of the provisions of the Windsor Framework relating to VAT on the ability to reduce the rate of VAT for the hospitality sector in Northern Ireland.
The UK’s standard VAT rate of 20 per cent is close to the OECD average of 19.3 per cent and is forecast to raise almost £190 billion in 2026/27.VAT is a broad-based tax on consumption, and the standard rate applies to most goods and services. VAT on services, including hospitality, does not fall within the scope of the Windsor Framework.
There are no current plans to introduce regionally differentiated VAT rates for hospitality, which would add complexity to the tax system.
The Government has announced the Great British Summer Savings scheme. This provides a temporary reduction in VAT from 20 per cent to 5 per cent from 25 June to 1 September 2026 on eligible children’s meals, family leisure tickets and admission to summer attractions across England, Wales, Scotland and Northern Ireland, providing targeted support for families and for hospitality and tourism businesses across the UK.
To ask His Majesty's Government what recent assessment has been made of the impact of the 20 per cent VAT rate on the competitiveness of the UK tourism and hospitality sectors.
To ask His Majesty's Government what recent assessment has been made of the impact of the 20 per cent VAT rate on the competitiveness of the UK tourism and hospitality sectors.
The UK’s standard VAT rate of 20 per cent is close to the OECD average of 19.3 per cent and is forecast to raise almost £190 billion in 2026/27.VAT is a broad-based tax on consumption, and the standard rate applies to most goods and services. VAT on services, including hospitality, does not fall within the scope of the Windsor Framework.
There are no current plans to introduce regionally differentiated VAT rates for hospitality, which would add complexity to the tax system.
The Government has announced the Great British Summer Savings scheme. This provides a temporary reduction in VAT from 20 per cent to 5 per cent from 25 June to 1 September 2026 on eligible children’s meals, family leisure tickets and admission to summer attractions across England, Wales, Scotland and Northern Ireland, providing targeted support for families and for hospitality and tourism businesses across the UK.
My Lords, I welcome what the Minister said about this relief. Could he expand on what regard he had to Article 8 of the Windsor Framework, which requires part of the United Kingdom, Northern Ireland, to be aligned with the EU, rather than with the rest of the UK, in VAT and excise duties? Perhaps he could explain that for not just this instance but other instances where relief may not apply in Northern Ireland, part of the United Kingdom.
My Lords, I welcome what the Minister said about this relief. Could he expand on what regard he had to Article 8 of the Windsor Framework, which requires part of the United Kingdom, Northern Ireland, to be aligned with the EU, rather than with the rest of the UK, in VAT and excise duties? Perhaps he could explain that for not just this instance but other instances where relief may not apply in Northern Ireland, part of the United Kingdom.
I have to apologise to the noble Lord, I am afraid, because I do not know the answer to his question about the applicability of this relief to Northern Ireland under the Windsor Framework. I will investigate that and write to him.