That this House recognises the continuing challenges facing the hospitality sector during the cost of living crisis; notes that the Government implemented a temporary cut of 5% on VAT for hospitality businesses during the pandemic; further notes that VAT is not devolved and can therefore only be set by the UK Government; notes that the UK is an outlier for having a higher rate of VAT for the hospitality sector compared to other European economies; further notes that organisations such as the Scottish Licensed Trade Association, Scottish Beer and Pub Association and Scottish Hospitality Group support a cut of 5% on VAT as the most straightforward and effective policy measure to help many small and local businesses; recognises businesses such as the Wee Restaurant in North Queensferry, whose team work hard everyday to serve their loyal customer base against the competing demands of inflation, higher energy costs and the cost and availability of raw materials; and calls on the Government to implement a permanent cut of 5% on VAT to help hospitality businesses meet the challenges of the cost of living crisis, to give them some financial breathing space after the covid-19 pandemic and to remain sustainable in the future so that they can continue to contribute to the wider economy.

That this House recognises the continuing challenges facing the hospitality sector during the cost of living crisis; notes that the Government implemented a temporary cut of 5% on VAT for hospitality businesses during the pandemic; further notes that VAT is not devolved and can therefore only be set by the...

That this House recognises the immense challenges facing the hospitality sector during the cost of living crisis; notes that the Government implemented a temporary cut of 5% on VAT for hospitality businesses during the pandemic; further notes that VAT is not devolved and can therefore only be set by the UK Government; acknowledges that local hospitality businesses deliver an important social good to their communities as well as bring in vital income and jobs; and calls on the UK Government to implement a permanent cut of 5% on VAT for the hospitality sector to help hospitality businesses meet the challenges of the cost of living crisis.

That this House recognises the immense challenges facing the hospitality sector during the cost of living crisis; notes that the Government implemented a temporary cut of 5% on VAT for hospitality businesses during the pandemic; further notes that VAT is not devolved and can therefore only be set by the...

That this House recognises the immense challenges facing the hospitality sector during the cost of living crisis; notes that the Government implemented a temporary cut of 5% on VAT for hospitality businesses during the pandemic; further notes that VAT is not devolved and can therefore only be set by the UK Government; notes that the UK is an outlier for having a higher rate of VAT for the hospitality sector compared to other European economies; further notes that organisations such as the Scottish License and Trade Association, Scottish Beer and Pub Association and Scottish Hospitality Group support a cut of 5% on VAT as the most straightforward and effective policy measure to help many small and local businesses get through the current crisis; acknowledges that local hospitality businesses deliver an important social good to their communities as well as bring in vital income and jobs; and calls on the UK Government to implement a permanent cut of 5% on VAT for the hospitality sector to help hospitality businesses meet the challenges of the cost of living crisis.

That this House recognises the immense challenges facing the hospitality sector during the cost of living crisis; notes that the Government implemented a temporary cut of 5% on VAT for hospitality businesses during the pandemic; further notes that VAT is not devolved and can therefore only be set by the...

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; further 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...

That this House recognises that temperatures are rising and there is a growing need to protect skin from the sun; notes that many people are not using sunscreen because they can't afford it; and calls on the Government to remove VAT from sunscreen of SPF 30 and above.

That this House recognises that temperatures are rising and there is a growing need to protect skin from the sun; notes that many people are not using sunscreen because they can't afford it; and calls on the Government to remove VAT from sunscreen of SPF 30 and above.

That this House marks Skin Cancer Awareness Month, which takes place in May 2023; recognises the VAT burn campaign by the hon. Member for East Dunbartonshire to make sunscreen more affordable for all; notes that 16,744 cases of melanoma skin cancer are diagnosed in the UK each year, with 2,341 deaths resulting from these diagnoses, as well as a further 156,000 cases of non-melanoma skin cancer; and further notes that 90 per cent of melanoma diagnoses would have been preventable with adequate sun protection.

That this House marks Skin Cancer Awareness Month, which takes place in May 2023; recognises the VAT burn campaign by the hon. Member for East Dunbartonshire to make sunscreen more affordable for all; notes that 16,744 cases of melanoma skin cancer are diagnosed in the UK each year, with 2,341...

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...

That this House recognises the need to reform VAT on sunscreen products that provide a health benefit; acknowledges that Government advice to sit in the shade is not enough to protect our skin; supports sunscreen products being defined as a healthcare product, instead of luxury goods; and calls on the Government to initiate an awareness campaign around skin protection in the sun.

That this House recognises the need to reform VAT on sunscreen products that provide a health benefit; acknowledges that Government advice to sit in the shade is not enough to protect our skin; supports sunscreen products being defined as a healthcare product, instead of luxury goods; and calls on the...

That this House calls on the Government to zero rate VAT on period pants in line with other menstrual products such as pads, cloth pads and menstrual cups; notes that period pants are sustainable and reusable and have 5-6 times less carbon footprint than tampons or pads; recognises research that shows throughout the pandemic, over a million girls aged 14-21 in the UK struggled to access period products, with many forced to cut back on other essential items in order to purchase sanitary items; and further notes that the current classification of period pants as a garment means that a 20 per cent VAT rate on period pants makes an environmentally and financially sustainable alternative more expensive.

That this House calls on the Government to zero rate VAT on period pants in line with other menstrual products such as pads, cloth pads and menstrual cups; notes that period pants are sustainable and reusable and have 5-6 times less carbon footprint than tampons or pads; recognises research that...

That this House notes there is a discrepancy between VAT on residential off-street electric vehicle charging which is charged at 5 per cent and VAT on public charging which is charged at 20 per cent; urges the Government to scrap this discrepancy and reduce VAT on public charging to 5 per cent; notes that 60 per cent of households in major towns and cities do not have access to off-street parking and therefore pay a higher rate of VAT on EV charging; recognises the important role electric vehicles and their associated infrastructure will play in decarbonising the UK’s transport network; and urges the Government to do more to increase provision of EV Chargers.

That this House notes there is a discrepancy between VAT on residential off-street electric vehicle charging which is charged at 5 per cent and VAT on public charging which is charged at 20 per cent; urges the Government to scrap this discrepancy and reduce VAT on public charging to 5...

That this House recognises that May is Melanoma awareness month; understands that melanoma is the most serious type of skin cancer and that that most skin cancers are caused by too much exposure to ultraviolet (UV) rays; is aware that protecting your skin from UV rays is key to lowering the risk of skin cancer; believes that Melanoma awareness month is an opportune time to once again call for sunscreen to be reclassified as an essential healthcare item and therefore be exempted from VAT, given the important role it plays in preventing serious health conditions such as skin cancer; understands that sunscreen is classified as a cosmetic product in the UK and is therefore subject to 20 per cent VAT, which adds around £1.50 to the cost of each bottle; recognises that Cancer Research UK has concluded that being sunburnt once every two years can triple the risk of melanoma skin cancer, and that melanoma skin cancer incidence rates have more than doubled in the UK since the early 1990s; and calls on the Government to therefore take action to remove VAT on this essential product to make it more affordable and to encourage people to protect themselves from the harmful effects of the sun.

That this House recognises that May is Melanoma awareness month; understands that melanoma is the most serious type of skin cancer and that that most skin cancers are caused by too much exposure to ultraviolet (UV) rays; is aware that protecting your skin from UV rays is key to lowering...

That this House recognises the ongoing impact of the covid-19 pandemic on the hospitality industry; acknowledges that the VAT reduction to 5% was a lifeline for the sector and is disappointed that this rate cannot be maintained beyond 30 September 2021; appreciates that a 12.5% rate is of real benefit in supporting the industry; recognises the industry is also experiencing unparalleled rises in the cost of doing business with utility costs having risen by over a third, food inflation running well beyond the reported 4% level, and with additional transport costs driving up the overall cost of consumables; and therefore calls on the Government to extend the 12.5% rate of VAT beyond March 2022, to at least September 2022, to enable the sector to continue to recover from the impact of covid-19.

That this House recognises the ongoing impact of the covid-19 pandemic on the hospitality industry; acknowledges that the VAT reduction to 5% was a lifeline for the sector and is disappointed that this rate cannot be maintained beyond 30 September 2021; appreciates that a 12.5% rate is of real benefit...

That this House believes all automated external defibrillators should be exempt from VAT; acknowledges that this was not previously possible under EU laws; recognises that many local groups do not qualify for current exemptions, which puts further pressure on fundraising efforts; and requests that the Government reconsider their policy on this issue.

That this House believes all automated external defibrillators should be exempt from VAT; acknowledges that this was not previously possible under EU laws; recognises that many local groups do not qualify for current exemptions, which puts further pressure on fundraising efforts; and requests that the Government reconsider their policy on...

That this House recognises the need to take back control of the UK's taxes following the UK's departure from the EU and abolish VAT on energy bills; notes that cutting VAT on energy bills to zero could save households up to £65 on their energy bills; further notes that during the 2016 EU referendum campaign both the Prime Minister and the Chancellor of the Duchy of Lancaster stressed that energy bills would be lower after the UK left the EU; and calls on the Government to abolish VAT on energy bills and cut the cost of living for hard-pressed families across the UK.

That this House recognises the need to take back control of the UK's taxes following the UK's departure from the EU and abolish VAT on energy bills; notes that cutting VAT on energy bills to zero could save households up to £65 on their energy bills; further notes that during...

That this House calls for sunscreen to be reclassified as an essential healthcare item and therefore be exempted from VAT, given the important role it plays in preventing serious health conditions such as skin cancer; understands that sunscreen is currently classified as a cosmetic product in the UK and is therefore subject to 20 per cent VAT, which adds around £1.50 to the cost of each bottle; recognises that Cancer Research UK has concluded that being sunburnt once every two years can triple the risk of melanoma skin cancer, and that melanoma skin cancer incidence rates have more than doubled in the UK since the early 1990s; and calls on the Government to therefore take action to remove VAT on this essential product to make it more affordable and to encourage people to protect themselves from the harmful effects of the sun.

That this House calls for sunscreen to be reclassified as an essential healthcare item and therefore be exempted from VAT, given the important role it plays in preventing serious health conditions such as skin cancer; understands that sunscreen is currently classified as a cosmetic product in the UK and is...

That this House notes that stage four of the covid-19 roadmap has been moved from 21 June to 19 July 2021; further notes that many music businesses and freelance workers have been without work since March 2020 and that, in 2020, 70 per cent of musicians lost over three quarters of their work due to covid-19 restrictions; believes that the covid19 outbreak presents a profound challenge to music businesses and music workers in the UK’s world leading music sector; further believes that those workers and businesses are a national asset who will be critical to the recovery; and therefore calls on the Government to match the extension of restrictions with the extension of additional support to the music sector including a Government backed insurance scheme, 100 per cent business rate relief for 2021-22 for businesses in England to match the rate in Northern Ireland, Scotland and Wales, a VAT freeze at five per cent for cultural tickets for 2021-22, additional support for freelancers and an extension to the commercial evictions moratorium.

That this House notes that stage four of the covid-19 roadmap has been moved from 21 June to 19 July 2021; further notes that many music businesses and freelance workers have been without work since March 2020 and that, in 2020, 70 per cent of musicians lost over three quarters...

That this House recognises the UK's legal commitment to reduce carbon emissions, including those from domestic dwellings, to Net Zero by 2050; further notes that 30% of UK carbon dioxide emissions are from domestic dwellings; recognises that micro-generation of home grown energy and heating is vital to reach the Net Zero target; further recognises that VAT currently imposed on domestic renewables including Solar PV, Solar Thermal, Air and Ground/Water Source Heat Pumps, and further energy efficiency measures has previously been a legal requirement stipulated by EU Regulations; considers that leaving the EU provides an opportunity to review VAT on zero-carbon domestic renewables, installations, and energy efficiency measures; and calls on the Government to rate all VAT on zero-carbon domestic renewable products, installations, associated heating systems, and retrofitting energy efficiency measures, at 0% VAT for a period of 10 years, making Zero Carbon equal Zero VAT.

That this House recognises the UK's legal commitment to reduce carbon emissions, including those from domestic dwellings, to Net Zero by 2050; further notes that 30% of UK carbon dioxide emissions are from domestic dwellings; recognises that micro-generation of home grown energy and heating is vital to reach the Net...