1-20 of 279 results for subject:VAT
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To ask His Majesty's Government what is the annual VAT loss from zero-rating rail fares.
To ask His Majesty's Government what is the annual VAT loss from zero-rating rail fares.
HMRC’s published statistics on the cost of tax reliefs[1] provide an estimate of the cost of the VAT Zero Rate for domestic passenger transport of £5.8 billion in 2025-26. This includes other public transport such as buses; a breakdown for rail fares is not available.
Why do the Government so often favour a model that takes a lot of tax off institutions, people and companies and then has to give some back by way of grant to help pay for it? Is that not just a double handling charge that we do not need?
Why do the Government so often favour a model that takes a lot of tax off institutions, people and companies and then has to give some back by way of grant to help pay for it? Is that not just a double handling charge that we do not need?
Yes, although overhauling the entire VAT system would be something of a long-term project.
The Minister is right that they are taking it seriously. Given the huge pressures from fertiliser prices, energy prices and higher taxes, will the Government as a matter of urgency to tackle food prices cut the taxes on farms and redistribute some of the subsidy to promote food growing, which...
The Minister is right that they are taking it seriously. Given the huge pressures from fertiliser prices, energy prices and higher taxes, will the Government as a matter of urgency to tackle food prices cut the taxes on farms and redistribute some of the subsidy to promote food growing, which...
I have declared my business interests in the Register of Members’ Financial Interests.
I am pleased that the Chancellor started by reminding the nation that, under Conservative leadership, Governments since 2010 have presided over the creation of 800 new jobs every day, every week, every month and every year, and have...
I have declared my business interests in the Register of Members’ Financial Interests.
I am pleased that the Chancellor started by reminding the nation that, under Conservative leadership, Governments since 2010 have presided over the creation of 800 new jobs every day, every week, every month and every year, and have...
To ask the Chancellor of the Exchequer, whether he has had discussions with Cabinet colleagues on the potential impact of the provisions of the Windsor Framework on the Government's ability to zero rate and exempt additional goods and services from VAT in Northern Ireland.
To ask the Chancellor of the Exchequer, whether he has had discussions with Cabinet colleagues on the potential impact of the provisions of the Windsor Framework on the Government's ability to zero rate and exempt additional goods and services from VAT in Northern Ireland.
The Windsor Framework establishes new freedoms for the UK to set VAT rates and thresholds in Northern Ireland that go far beyond those available before EU Exit. That includes the ability to zero rate additional goods for VAT and vary the VAT registration threshold.
All tax policy is a matter for the Chancellor, including how this applies in Northern Ireland, and any potential changes will be considered at future fiscal events.
To ask the Chancellor of the Exchequer, whether he has had discussions with his Cabinet colleagues on the potential impact of the provisions of the Windsor Agreement on his ability to vary the VAT registration threshold.
To ask the Chancellor of the Exchequer, whether he has had discussions with his Cabinet colleagues on the potential impact of the provisions of the Windsor Agreement on his ability to vary the VAT registration threshold.
The Windsor Framework establishes new freedoms for the UK to set VAT rates and thresholds in Northern Ireland that go far beyond those available before EU Exit. That includes the ability to zero rate additional goods for VAT and vary the VAT registration threshold.
All tax policy is a matter for the Chancellor, including how this applies in Northern Ireland, and any potential changes will be considered at future fiscal events.
To ask the Chancellor of the Exchequer, whether he has had discussions with his Cabinet colleagues on the potential impact of the provisions of the Windsor Agreement on his ability to vary the VAT registration threshold for Northern Ireland.
To ask the Chancellor of the Exchequer, whether he has had discussions with his Cabinet colleagues on the potential impact of the provisions of the Windsor Agreement on his ability to vary the VAT registration threshold for Northern Ireland.
The Windsor Framework establishes new freedoms for the UK to set VAT rates and thresholds in Northern Ireland that go far beyond those available before EU Exit. That includes the ability to zero rate additional goods for VAT and vary the VAT registration threshold.
All tax policy is a matter for the Chancellor, including how this applies in Northern Ireland, and any potential changes will be considered at future fiscal events.
To ask the Chancellor of the Exchequer, whether he held discussions with Cabinet colleagues on the potential impact of the provisions of the Windsor Framework on the Government's ability to zero rate or exempt new goods and services from VAT.
To ask the Chancellor of the Exchequer, whether he held discussions with Cabinet colleagues on the potential impact of the provisions of the Windsor Framework on the Government's ability to zero rate or exempt new goods and services from VAT.
The Windsor Framework establishes new freedoms for the UK to set VAT rates and thresholds in Northern Ireland that go far beyond those available before EU Exit. That includes the ability to zero rate additional goods for VAT and vary the VAT registration threshold.
All tax policy is a matter for the Chancellor, including how this applies in Northern Ireland, and any potential changes will be considered at future fiscal events.
To ask the Secretary of State for Foreign, Commonwealth and Development Affairs, with reference to the Windsor Framework, published on 27 February 2023, CP 806, what EU VAT rules and requirements will apply to Northern Ireland under that agreement.
To ask the Secretary of State for Foreign, Commonwealth and Development Affairs, with reference to the Windsor Framework, published on 27 February 2023, CP 806, what EU VAT rules and requirements will apply to Northern Ireland under that agreement.
The Windsor Framework secures substantive, legally binding changes, ensuring that Northern Ireland will benefit from the same VAT and alcohol taxes as apply in the rest of the United Kingdom. It specifically amends the legal text of the treaty to provide these critical freedoms and to lock in flexibility for the future.
Under these arrangements, the Government will restore the integrity of the UK internal market and UK VAT and excise area:
â—Ź The Windsor Framework enables the Government to bring forward legislation to ensure that Northern Ireland will be able to apply zero rates of VAT to the installation of energy-saving materials such as heat pumps and solar panels - rectifying the disparity between Great Britain and Northern Ireland.
â—Ź It ensures that reforms to alcohol duties, due to take effect this summer, will apply right across the UK from the outset - meaning cheaper pints in pubs and a clearer set of duties overall.
â—Ź It removes the limit on the number of reduced and zero rates in Northern Ireland, ensuring parity across the United Kingdom.
â—Ź It delivers full flexibility on rates in the future, by establishing new categories that can be applied for VAT purposes where goods are connected to property or consumed in Northern Ireland.
â—Ź It protects Northern Ireland's second-hand car market into the future with a new scheme to take effect from 1 May 2023, ending two years of uncertainty for traders and consumers.
â—Ź It exempts Northern Ireland businesses from a range of bureaucratic EU rules: saving 2,000 Northern Ireland businesses from needing to register for VAT under a 2025 EU Directive; and avoiding a range of other new burdens on SMEs, and divergence with Great Britain.
â—Ź And it establishes a brand new mechanism, first proposed in the UK's 2021 Command Paper, enabling the UK and EU to look at future EU rule changes and make further legally binding changes to resolve any distortive impacts that new EU red tape could cause.
To ask the Chancellor of the Exchequer, whether his Department has a target for the maximum timescale between an application being submitted for VAT registration and it being granted.
To ask the Chancellor of the Exchequer, whether his Department has a target for the maximum timescale between an application being submitted for VAT registration and it being granted.
As noted in Question UIN 112030, HMRC aims to turnaround most VAT registrations within 40 working days, although some cases do take longer due to additional compliance checks or complexity. In 2022, 76 per cent of registrations were issued within 7 calendar days.
To ask the Chancellor of the Exchequer, what assessment he has made of recent trends in the time taken to process businesses' applications for VAT registration.
To ask the Chancellor of the Exchequer, what assessment he has made of recent trends in the time taken to process businesses' applications for VAT registration.
I refer my honourable friend to the answer that I gave on 5 January 2023 to PQ UIN 112030.
To ask the Chancellor of the Exchequer, what was the (a) average and (b) maximum time between initial registration and the opening of a new business VAT account in 2022.
To ask the Chancellor of the Exchequer, what was the (a) average and (b) maximum time between initial registration and the opening of a new business VAT account in 2022.
In July 2022 HMRC came under a significant attack from VAT registration fraudsters and we saw the number of registrations being sent to HMRC increase to unprecedented levels. To deal with this issue a number of measures were urgently put in place to protect genuine customers and to stop the increase in fraudulent activity. These measures entailed additional security checks that meant that some genuine customers were caught in the new processes to ensure the authenticity of the registration being made. HMRC does understand the frustrations from agents and businesses and are working to ensure all genuine registrations are processed as quickly as possible.
Due to the high numbers of new registrations being submitted to HMRC during the summer, we did not always meet our service standard over that time.
HMRC aims to turn around most VAT registrations within 40 working days and is currently meeting that service level agreement, although some cases do take longer due to additional compliance checks or complexity. The average time between registration and opening of new business VAT accounts in 2022 so far is 13 days, and the maximum time has been 291 days.
To ask the Chancellor of the Exchequer, what assessment he has made of recent trends in the time taken to process applications for new business VAT accounts.
To ask the Chancellor of the Exchequer, what assessment he has made of recent trends in the time taken to process applications for new business VAT accounts.
In July 2022 HMRC came under a significant attack from VAT registration fraudsters and we saw the number of registrations being sent to HMRC increase to unprecedented levels. To deal with this issue a number of measures were urgently put in place to protect genuine customers and to stop the increase in fraudulent activity. These measures entailed additional security checks that meant that some genuine customers were caught in the new processes to ensure the authenticity of the registration being made. HMRC does understand the frustrations from agents and businesses and are working to ensure all genuine registrations are processed as quickly as possible.
Due to the high numbers of new registrations being submitted to HMRC during the summer, we did not always meet our service standard over that time.
HMRC aims to turn around most VAT registrations within 40 working days and is currently meeting that service level agreement, although some cases do take longer due to additional compliance checks or complexity. The average time between registration and opening of new business VAT accounts in 2022 so far is 13 days, and the maximum time has been 291 days.
What will the impact of these measures be on the growth rate, and will we still avoid recession?
What will the impact of these measures be on the growth rate, and will we still avoid recession?
I strongly welcome the growth plan and the tax cuts that will help deliver it. Does the Chancellor agree that there are more obstacles to be swept aside so that we can grow more of our own food, produce more of our own energy and supply more of our goods,...
I strongly welcome the growth plan and the tax cuts that will help deliver it. Does the Chancellor agree that there are more obstacles to be swept aside so that we can grow more of our own food, produce more of our own energy and supply more of our goods,...
I welcome the notion of measures that restore our control over VAT and subsidies in Northern Ireland. It is entirely within the spirit and the text of the protocol, which says that both parties will respect the internal market of the United Kingdom. How can we have a proper functioning...
I welcome the notion of measures that restore our control over VAT and subsidies in Northern Ireland. It is entirely within the spirit and the text of the protocol, which says that both parties will respect the internal market of the United Kingdom. How can we have a proper functioning...
Will the Financial Secretary confirm that the Treasury will never use the argument that we must not press ahead with the very necessary VAT cut on energy in the cost of living crisis because we cannot apply it in Northern Ireland? It could damage GB as well as NI if...
Will the Financial Secretary confirm that the Treasury will never use the argument that we must not press ahead with the very necessary VAT cut on energy in the cost of living crisis because we cannot apply it in Northern Ireland? It could damage GB as well as NI if...
I congratulate the Foreign Secretary on her very patient and good diplomacy. Will she confirm that this very moderate measure is completely legal and essential to the peace and good will of Northern Ireland?
I congratulate the Foreign Secretary on her very patient and good diplomacy. Will she confirm that this very moderate measure is completely legal and essential to the peace and good will of Northern Ireland?
The protocol makes very clear the primacy of the Good Friday agreement for peace in Northern Ireland and says that the EU will respect our internal market. The EU is doing neither. What is the right hon. Gentleman’s policy to persuade it to do so?
The protocol makes very clear the primacy of the Good Friday agreement for peace in Northern Ireland and says that the EU will respect our internal market. The EU is doing neither. What is the right hon. Gentleman’s policy to persuade it to do so?
Has my right hon. Friend noticed how Labour always takes the side of the EU, even when, as in this case, the EU is damaging the Good Friday agreement and diverting trade expressly against the legal provisions of the protocol?
Has my right hon. Friend noticed how Labour always takes the side of the EU, even when, as in this case, the EU is damaging the Good Friday agreement and diverting trade expressly against the legal provisions of the protocol?