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I refer hon. Members to my entry in the Register of Members’ Financial Interests. As always, it is a pleasure to serve under your chairmanship, Mr Efford. I congratulate my right hon. Friend the Member for East Hampshire (Damian Hinds) on securing the debate and speaking so wisely, enthusiastically and...
I refer hon. Members to my entry in the Register of Members’ Financial Interests. As always, it is a pleasure to serve under your chairmanship, Mr Efford. I congratulate my right hon. Friend the Member for East Hampshire (Damian Hinds) on securing the debate and speaking so wisely, enthusiastically and...
Motion to consider. Agreed to on question.
Motion to consider. Agreed to on question.
To ask the Chancellor of the Exchequer, what discussions she has had with the Secretary of State for Culture, Media and Sport on updating VAT guidance to recognise social media advertising as qualifying zero rated charity advertising.
To ask the Chancellor of the Exchequer, what discussions she has had with the Secretary of State for Culture, Media and Sport on updating VAT guidance to recognise social media advertising as qualifying zero rated charity advertising.
VAT is a broad-based tax on consumption and the 20 per cent standard rate applies to most goods and services. VAT is the UK’s third largest tax, forecast to raise £180 billion in 2025/26. Taxation is a vital source of revenue that helps to fund vital public services including schools and hospitals.
Charities already benefit from a reduced (5%) or zero rate of tax when purchasing some goods and services. More information about VAT relief for charities can be found here: VAT for charities: What qualifies for VAT relief - GOV.UK. The Government has no plans to broaden this list of goods and services to include social media advertising, but takes steps elsewhere in the tax system to ensure that charities receive treatment that takes account of their unique status and invaluable contribution.
Our tax regime for charities, including gift aid and an exemption from paying business rates, is among the most generous of anywhere in the world, with tax reliefs for charities and their donors worth just over £6 billion for the tax year to April 2024.
To ask the Chancellor of the Exchequer, what discussion she has had with the Secretary of State for Culture, Media and Sport about the financial burden on charities arising from VAT on social media advertising.
To ask the Chancellor of the Exchequer, what discussion she has had with the Secretary of State for Culture, Media and Sport about the financial burden on charities arising from VAT on social media advertising.
VAT is a broad-based tax on consumption and the 20 per cent standard rate applies to most goods and services. VAT is the UK’s third largest tax, forecast to raise £180 billion in 2025/26. Taxation is a vital source of revenue that helps to fund vital public services including schools and hospitals.
Charities already benefit from a reduced (5%) or zero rate of tax when purchasing some goods and services. More information about VAT relief for charities can be found here: VAT for charities: What qualifies for VAT relief - GOV.UK. The Government has no plans to broaden this list of goods and services to include social media advertising, but takes steps elsewhere in the tax system to ensure that charities receive treatment that takes account of their unique status and invaluable contribution.
Our tax regime for charities, including gift aid and an exemption from paying business rates, is among the most generous of anywhere in the world, with tax reliefs for charities and their donors worth just over £6 billion for the tax year to April 2024.
Before I start, may I refer hon. Members to my declaration in the Register of Members’ Financial Interests? I have also taken hospitality below the declarable amount from UKHospitality and the BBPA—I am sure I am not the only one.
I thank all hon. Members for their contributions from across the...
Before I start, may I refer hon. Members to my declaration in the Register of Members’ Financial Interests? I have also taken hospitality below the declarable amount from UKHospitality and the BBPA—I am sure I am not the only one.
I thank all hon. Members for their contributions from across the...
I will not because of time, I am afraid. I spent a good chunk of the summer travelling around the country, meeting key players in the tourism, hospitality, heritage and leisure sectors. Everyone was complaining about how hard they have been hit by this Government’s policies, and the sector is...
I will not because of time, I am afraid. I spent a good chunk of the summer travelling around the country, meeting key players in the tourism, hospitality, heritage and leisure sectors. Everyone was complaining about how hard they have been hit by this Government’s policies, and the sector is...
Tenth opposition day debate (part two). Motion that this House regrets the combination of catastrophic choices made by the Government causing the closure, downsizing and lack of hiring by pubs, restaurants, hotels and hospitality businesses across the United Kingdom, with an estimated 84,000 job losses over the last 12 months and an average of two site closures per day in the first half of 2025; further regrets the Government's policies that have led to this such as the omission of the hospitality sector from the Government's industrial strategy, increases in the cost of pavement licences, the reduction in retail, hospitality and leisure business rates relief from 75 per cent to 40 per cent for 2025–26, the increase in employers' National Insurance contributions to 15 per cent and the lowering of the secondary threshold to £5,000, and measures in the Employment Rights Bill which will make hospitality employers liable for the behaviour of customers and others; and calls on the Government to publish a dedicated strategy for the sector, to consult with hospitality employers prior to any future changes to the National Living Wage, to amend the Employment Rights Bill to protect seasonal and flexible employment practices vital to the sectors' contribution in providing a ladder into employment for young and often excluded groups and to introduce targeted support measures to prevent further business closures, job losses and damage to local communities. Negatived on division (158 to 334).
Tenth opposition day debate (part two). Motion that this House regrets the combination of catastrophic choices made by the Government causing the closure, downsizing and lack of hiring by pubs, restaurants, hotels and hospitality businesses across the United Kingdom, with an estimated 84,000 job losses over the last 12 months...
It is an honour to follow Citizen Smith over there.
In the large number of contributions today, we have seen the importance of this issue and the alarm felt by many Members and their constituents about the Government’s proposal. I am sorry to say that we have also had a lot...
It is an honour to follow Citizen Smith over there.
In the large number of contributions today, we have seen the importance of this issue and the alarm felt by many Members and their constituents about the Government’s proposal. I am sorry to say that we have also had a lot...
My hon. Friend puts it well. I do not have to add to his comments.
This is a rushed and ill-judged policy that will not raise the money the Government assumed it would, undermine the viability of many independent schools, put immense pressure on the state school system and put in...
My hon. Friend puts it well. I do not have to add to his comments.
This is a rushed and ill-judged policy that will not raise the money the Government assumed it would, undermine the viability of many independent schools, put immense pressure on the state school system and put in...
It is a pleasure to serve under your chairmanship today, Dame Caroline. May I first congratulate my hon. Friend and constituency neighbour, the Member for Bromsgrove (Bradley Thomas) on securing this important debate? I thank all those who have participated today; we have heard some very insightful contributions. I am...
It is a pleasure to serve under your chairmanship today, Dame Caroline. May I first congratulate my hon. Friend and constituency neighbour, the Member for Bromsgrove (Bradley Thomas) on securing this important debate? I thank all those who have participated today; we have heard some very insightful contributions. I am...
My right hon. Friend raises another important point, and I believe some legal challenges are already in place. Regarding timing, is the Minister truly confident that the policy could be implemented within weeks? Is His Majesty’s Revenue and Customs adequately resourced and prepared for it? Is the legislation ready? Is...
My right hon. Friend raises another important point, and I believe some legal challenges are already in place. Regarding timing, is the Minister truly confident that the policy could be implemented within weeks? Is His Majesty’s Revenue and Customs adequately resourced and prepared for it? Is the legislation ready? Is...
I applaud the hon. Gentleman for his bravery, given that 2,500 pupils attend independent schools in his constituency. I think they will have a different view from his.
I applaud the hon. Gentleman for his bravery, given that 2,500 pupils attend independent schools in his constituency. I think they will have a different view from his.
As for provision, as my right hon. Friend will articulate this afternoon, more than 200,000 EHCPs were issued with SEND provision. We provided more support than the Labour Government ever did.
If, as many predict, there is displacement of children with SEND and EHCPs into the state sector, is there capacity?...
As for provision, as my right hon. Friend will articulate this afternoon, more than 200,000 EHCPs were issued with SEND provision. We provided more support than the Labour Government ever did.
If, as many predict, there is displacement of children with SEND and EHCPs into the state sector, is there capacity?...
To ask the Chancellor of the Exchequer, on what date (a) he and (b) HMRC first became aware of fraud involving the VAT484 form; and what steps he is taking to tackle such fraud.
To ask the Chancellor of the Exchequer, on what date (a) he and (b) HMRC first became aware of fraud involving the VAT484 form; and what steps he is taking to tackle such fraud.
HMRC regularly encounters attempts to fraudulently attack its systems and does not routinely keep records of the value of individual instances unless a pattern emerges.
Towards the end of February, HMRC identified a small number of cases which constituted more than isolated incidents. In these cases, paper VAT 484 forms had been wrongly used in an attempt to fraudulently gain access to VAT repayments. Immediate steps have been taken to prevent this from happening, and the situation is being monitored to see if further action is necessary.
Committee stage (except clauses 1 to 4, 12 and 13, and 19). Programme motion agreed to. Written evidence motion agreed to. Clauses 5 to 11 agreed to. Clauses 14 to 18 agreed to. Clauses 20 to 26 agreed to. Bill to be reported, without amendment. Written evidence reported to the House.
Committee stage (except clauses 1 to 4, 12 and 13, and 19). Programme motion agreed to. Written evidence motion agreed to. Clauses 5 to 11 agreed to. Clauses 14 to 18 agreed to. Clauses 20 to 26 agreed to. Bill to be reported, without amendment. Written evidence reported to the...
To ask the Chancellor of the Exchequer, how many businesses do not meet the VAT threshold in (a) the UK and (b) in each region of the UK.
To ask the Chancellor of the Exchequer, how many businesses do not meet the VAT threshold in (a) the UK and (b) in each region of the UK.
The most recent year for which we hold complete tax records is for businesses with a basis period ending in 2021-22. For this year across the whole of the UK, there were a total of 9,170,000 businesses that declared turnover below the VAT threshold. Of these, 210,000 also had profits above £45,000.
Please note that this is the total number of businesses with turnover below the VAT threshold. Of these some may have registered for VAT voluntarily, and others may be exempt from VAT for other reasons.
HMRC does not hold readily available data on the regional breakdown of the total number of businesses across the UK which can be used for analysing VAT. This is because some businesses can have both single and multiple sites, and therefore such breakdowns would be of limited value.
To ask the Chancellor of the Exchequer, how many businesses (a) do not meet the VAT threshold and (b) have profits over £45,000 in (i) the UK and (ii) in each region of the UK.
To ask the Chancellor of the Exchequer, how many businesses (a) do not meet the VAT threshold and (b) have profits over £45,000 in (i) the UK and (ii) in each region of the UK.
The most recent year for which we hold complete tax records is for businesses with a basis period ending in 2021-22. For this year across the whole of the UK, there were a total of 9,170,000 businesses that declared turnover below the VAT threshold. Of these, 210,000 also had profits above £45,000.
Please note that this is the total number of businesses with turnover below the VAT threshold. Of these some may have registered for VAT voluntarily, and others may be exempt from VAT for other reasons.
HMRC does not hold readily available data on the regional breakdown of the total number of businesses across the UK which can be used for analysing VAT. This is because some businesses can have both single and multiple sites, and therefore such breakdowns would be of limited value.
To ask the Chancellor of the Exchequer, whether his Department has made an estimate of the cost to the public purse of a removing Value Added Tax on automatic external defibrillators.
To ask the Chancellor of the Exchequer, whether his Department has made an estimate of the cost to the public purse of a removing Value Added Tax on automatic external defibrillators.
The cost of relieving VAT on AEDs is uncertain owing to the lack of data on purchases of these devices. Businesses are not required to provide information at a product level in their VAT returns, as this may impose an excessive administrative burden.
The Government is currently inviting community organisations to bid for funding as part of a £1 million grant scheme that expands public access to AEDs, particularly in public places where they are most needed.
As stated in the spring Budget, the Government are considering the findings of the review by the Office for Budget Responsibility of VAT-free shopping, alongside industry representations and broader data. We continue to welcome further submissions and representations in response to those findings.
As stated in the spring Budget, the Government are considering the findings of the review by the Office for Budget Responsibility of VAT-free shopping, alongside industry representations and broader data. We continue to welcome further submissions and representations in response to those findings.
Whether he plans to reintroduce VAT-free shopping for international visitors.
My hon. Friend will be pleased to know that I will not only listen to the industry, but I met Heathrow just last week to hear its representations. The challenge is the way that modelling, and forecast and behavioural changes can be confidently assessed. Government estimates suggest that a worldwide scheme could cost as much as £2.5 billion. The challenge is the so-called deadweight cost that could happen by subsidising spending that otherwise would exist anyway, versus the incremental benefit that we could get from new visitors coming to the UK. Of course that is a behavioural change based on a tax change. It is based on a variety of assumptions, and therefore the modelling and assumptions underlying it vary, but I am listening to all representations.
My hon. Friend will be pleased to know that I will not only listen to the industry, but I met Heathrow just last week to hear its representations. The challenge is the way that modelling, and forecast and behavioural changes can be confidently assessed. Government estimates suggest that a worldwide scheme could cost as much as £2.5 billion. The challenge is the so-called deadweight cost that could happen by subsidising spending that otherwise would exist anyway, versus the incremental benefit that we could get from new visitors coming to the UK. Of course that is a behavioural change based on a tax change. It is based on a variety of assumptions, and therefore the modelling and assumptions underlying it vary, but I am listening to all representations.
Data from Heathrow, the United Kingdom’s largest and busiest airport, shows that despite a near-full recovery in passenger volumes post lockdown, retail spend on affected goods is 32% below pre-pandemic levels. That figure is shocking. Heathrow airport joins hundreds of businesses in calling on the Government to reintroduce VAT-free shopping for tourists, or similar incentives. Will the Minister acknowledge the figures, listen to the industry and reinstate that popular policy, as British businesses are demanding?