1-20 of 23 results for subject:VAT
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To ask His Majesty's Government, further to the Written Answer by Lord Livermore on 18 March (HL15247), when they expect to reach a conclusion in their review of VAT for public bodies under section 41 of the Value Added Tax Act 1994.
To ask His Majesty's Government, further to the Written Answer by Lord Livermore on 18 March (HL15247), when they expect to reach a conclusion in their review of VAT for public bodies under section 41 of the Value Added Tax Act 1994.
HM Treasury is currently analysing data provided by Section 41 bodies on their irrecoverable VAT and will set out the next steps to the reforms in due course.
To ask His Majesty's Government when they expect to publish the conclusions of the review of VAT for public bodies under Section 41 of the Value Added Tax Act 1994.
To ask His Majesty's Government when they expect to publish the conclusions of the review of VAT for public bodies under Section 41 of the Value Added Tax Act 1994.
Under Section 41 of the VAT Act 1994 Government departments, NHS Trusts and some wider public bodies can claim VAT refunds on certain outsourced services. Their remaining irrecoverable VAT is funded through Departmental Expenditure Limits. The Government is exploring reforming this system into a ‘Full Refund Model’ which would enable Section 41 bodies to recover VAT on all goods and services incurred during the course of non-business activities.
To ensure the reform is fiscally neutral, the departmental budgets of Section 41 bodies must be adjusted by an amount corresponding to the additional VAT they will be refunded for. HM Treasury is currently analysing data provided by Section 41 bodies on their irrecoverable VAT and will set out the next steps to the reforms in due course.
To ask Her Majesty's Government what has been the outcome of their invitation for stakeholders to respond to their policy paper VAT and the Public Sector: Reform to VAT refund rules, published in August 2020.
To ask Her Majesty's Government what has been the outcome of their invitation for stakeholders to respond to their policy paper VAT and the Public Sector: Reform to VAT refund rules, published in August 2020.
The Government is currently reviewing the responses received following the publication of the policy paper. The Government will announce its next steps in due course.
To ask Her Majesty's Government when they expect to publish the review into the application of VAT as applied to the NHS.
To ask Her Majesty's Government when they expect to publish the review into the application of VAT as applied to the NHS.
To ask Her Majesty's Government when they expect to publish the review into the application of VAT as applied to the NHS.
To ask Her Majesty's Government when they expect to publish the review into the application of VAT as applied to the NHS.
The Government is currently working on the section 41 VAT policy paper and this will be published in due course.
To ask Her Majesty's Government what progress they have made with the review of the application of VAT as applied to the NHS.
To ask Her Majesty's Government what progress they have made with the review of the application of VAT as applied to the NHS.
To ask Her Majesty's Government whether they are planning to extend the VAT exemption enjoyed by local authorities to the NHS; and if so, how and when.
To ask Her Majesty's Government whether they are planning to extend the VAT exemption enjoyed by local authorities to the NHS; and if so, how and when.
Local authorities are not exempt from VAT, but are entitled to VAT refunds for non-business activities under the Section 33 VAT refund scheme.
Government departments and the NHS are entitled to VAT refunds for certain contracted out services under the Section 41 VAT refund scheme.
To ask Her Majesty's Government, further to the Written Answer by Lord Bates on 1 November (HL2444), what was the total cost of VAT refunds made in relation to health bodies under the provisions of section 41(3) of the Value Added Tax Act 1994, in each of the financial years since...
To ask Her Majesty's Government, further to the Written Answer by Lord Bates on 1 November (HL2444), what was the total cost of VAT refunds made in relation to health bodies under the provisions of section 41(3) of the Value Added Tax Act 1994, in each of the financial years since...
An estimate of the total cost of VAT refunds made in relation to health bodies under the provisions of section 41(3) of the Value Added Tax Act 1994 information requested is shown in the table below.
Financial year | VAT refunds to health bodies (£ billion) |
2010-11 | 1.6 |
2011-12 | 1.8 |
2012-13 | 1.9 |
2013-14 | 1.9 |
2014-15 | 2.0 |
2015-16 | 2.2 |
2016-17 | 2.3 |
To ask Her Majesty's Government further to the Written Answer by Lord Bates on 1 November (HL2444), and in the light of guidance from HMRC stating that VAT refunds paid under s 41(3) of the Value Added Tax Act 1994 are met from public expenditure rather than VAT revenue, whether refunds...
To ask Her Majesty's Government further to the Written Answer by Lord Bates on 1 November (HL2444), and in the light of guidance from HMRC stating that VAT refunds paid under s 41(3) of the Value Added Tax Act 1994 are met from public expenditure rather than VAT revenue, whether refunds...
NHS expenditure is included in the Department of Health budget, which is voted by Parliament. Budgets are set net of recoverable VAT and therefore take account of payments under section 41 of the Value Added Tax Act 1994.
To ask Her Majesty's Government how many approvals have been given to financial models that allow wholly owned subsidiaries of NHS Trusts and Foundation Trusts providing services to the NHS Trust or Foundation Trust that owns them to be established in order to claim VAT refunds.
To ask Her Majesty's Government how many approvals have been given to financial models that allow wholly owned subsidiaries of NHS Trusts and Foundation Trusts providing services to the NHS Trust or Foundation Trust that owns them to be established in order to claim VAT refunds.
HM Revenue and Customs (HMRC) does not have a role in specifically approving business models used by NHS Trusts and Foundation Trusts. It is HMRC’s role to collect the taxes that are legally due, including VAT.
To ask Her Majesty's Government, further to the Written Answer by Mel Stride MP on 12 September (HC8140), why HMRC does not hold information on VAT revenues from NHS bodies at a sufficient level of detail that it would enable them to calculate how much revenue is lost as a...
To ask Her Majesty's Government, further to the Written Answer by Mel Stride MP on 12 September (HC8140), why HMRC does not hold information on VAT revenues from NHS bodies at a sufficient level of detail that it would enable them to calculate how much revenue is lost as a...
To ask Her Majesty's Government what estimate they have made of the loss to the Exchequer resulting from the actions of NHS bodies in setting up wholly owned subsidiaries.
To ask Her Majesty's Government what estimate they have made of the loss to the Exchequer resulting from the actions of NHS bodies in setting up wholly owned subsidiaries.
HM Revenue and Customs does not hold information on VAT refunds to NHS bodies broken down to this level of detail.
To ask Her Majesty's Government what action they have taken to ensure that when NHS bodies set up wholly owned subsidiaries in order to claim VAT refunds, NHS staff transferred to those subsidiary companies retain their terms and conditions, including membership of the NHS Pension Scheme.
To ask Her Majesty's Government what action they have taken to ensure that when NHS bodies set up wholly owned subsidiaries in order to claim VAT refunds, NHS staff transferred to those subsidiary companies retain their terms and conditions, including membership of the NHS Pension Scheme.
National Health Service organisations are responsible for deciding locally the most appropriate structures they need to deliver services to their patients within available resources, meeting any tax liabilities that may arise. Recent guidance to NHS trusts and foundation trusts from the Department states ‘the only tax advice that the Department deems acceptable is that necessary for the fulfilment of statutory functions and or to assist with compliance with tax rules beyond in house expertise. Tax avoidance schemes should not be entered into under any circumstances.’
Any NHS staff compulsory transferred to subsidiary companies that may be set up by NHS bodies should, subject to legal advice, be covered by Transfer of Undertaking Protection of Employment legislation, in respect of their terms and conditions of service, and Her Majesty’s Treasury’s New Fair Deal guidance, in respect of their continued access to the NHS Pension Scheme.
NHS Improvement is working with the NHS to ensure adherence to relevant legislation and guidance, as well as encouraging the sharing and adoption of best practice in working with employee representatives and unions on these issues.
Note: HM Treasury’s New Fair Deal guidance requires that NHS employees who transfer compulsorily from a NHS body to an independent organisation retain access to the NHS Pension Scheme in their new employment. This occurs where the function performed by the transferring employees has been outsourced by the provider or the service put to tender by the commissioner.
To ask Her Majesty's Government whether they intend to ensure that when NHS bodies set up wholly owned subsidiaries in order to claim VAT refunds, new staff who join those subsidiary companies are (1) employed on NHS terms and conditions, including membership of the NHS Pension Scheme, and (2) classified as NHS employees.
To ask Her Majesty's Government whether they intend to ensure that when NHS bodies set up wholly owned subsidiaries in order to claim VAT refunds, new staff who join those subsidiary companies are (1) employed on NHS terms and conditions, including membership of the NHS Pension Scheme, and (2) classified as NHS employees.
National Health Service bodies are responsible for deciding locally the most appropriate structures they need to put in place to deliver services to their patients within available resources, meeting any tax liabilities that may arise. Recent guidance to NHS trusts and foundation trusts from the Department states that ‘the only tax advice that the Department deems acceptable is that necessary for the fulfilment of statutory functions and or to assist with compliance with tax rules beyond in house expertise. Tax avoidance schemes should not be entered into under any circumstances.’
It would be for those subsidiary companies to decide what terms and conditions they need to offer new staff to enable them to attract the skills and talents required to deliver their services. They would need to apply for new, eligible staff to access the NHS Pension Scheme. To be eligible, they would have to be employed under a standard NHS contract (or sub contract to a NHS standard contract) and wholly or mainly (i.e. more than 50% of their work) either directly or supporting the delivery of clinical services to patients under that contract. These new staff would be classified as employees of the subsidiary company, not the NHS.
NHS Improvement is working with the NHS to ensure adherence to relevant legislation and guidance, as well as encouraging the sharing and adoption of best practice in working with employee representatives and unions on these issues.
To ask Her Majesty's Government how many approvals and letters of comfort have been given by the NHS Business Authority to enable NHS staff who transfer to wholly owned subsidiaries which have been set up for the purposes of claiming VAT refund, to continue to access the NHS Pension Scheme.
To ask Her Majesty's Government how many approvals and letters of comfort have been given by the NHS Business Authority to enable NHS staff who transfer to wholly owned subsidiaries which have been set up for the purposes of claiming VAT refund, to continue to access the NHS Pension Scheme.
National Health Service organisations are responsible for deciding locally the most appropriate structures they need to put in place to deliver services to their patients within available resources, meeting any tax liabilities that may arise. Recent guidance to NHS trusts and foundation trusts, from the Department states “The only tax advice that the Department deems acceptable is that necessary for the fulfilment of statutory functions and or to assist with compliance with tax rules beyond in house expertise. Tax avoidance schemes should not be entered into under any circumstances.”
VAT status is irrelevant in respect of the application of Her Majesty’s Treasury’s New Fair Deal guidance which requires that NHS employees who transfer compulsorily from a NHS body to an independent organisation retain access to the NHS Pension Scheme in their new employment.
To ask Her Majesty's Government what dialogue they have had with QE Facilities regarding VAT avoidance schemes, in relation to wholly owned subsidiaries of NHS Trusts and Foundation Trusts.
To ask Her Majesty's Government what dialogue they have had with QE Facilities regarding VAT avoidance schemes, in relation to wholly owned subsidiaries of NHS Trusts and Foundation Trusts.
I am unable to comment on the affairs of individual taxpayers.
To ask Her Majesty's Government whether the direct refund mechanism, provided for in section 41(3) of the VAT Act 1994, applies to wholly owned companies of NHS Trusts and Foundation Trusts which provide services to the NHS Trust or Foundation Trust that owns them.
To ask Her Majesty's Government whether the direct refund mechanism, provided for in section 41(3) of the VAT Act 1994, applies to wholly owned companies of NHS Trusts and Foundation Trusts which provide services to the NHS Trust or Foundation Trust that owns them.
The VAT refund mechanism provided in section 41(3) of the VAT Act 1994 applies to government departments and NHS authorities when they are acting in their legal capacity as a functionary of the Crown. Wholly owned companies of NHS Trusts and Foundation Trusts are not eligible to receive such refunds.
To ask Her Majesty's Government how many Contracting Out Directions have been issued in respect of NHS bodies who have set up wholly owned subsidiaries in order to claim VAT refunds.
To ask Her Majesty's Government how many Contracting Out Directions have been issued in respect of NHS bodies who have set up wholly owned subsidiaries in order to claim VAT refunds.
Contracting Out Directions are not issued in respect of individual bodies. There is only one such direction issued by HM Treasury, which lists the government departments and health authorities that are eligible to claim refunds of VAT, and the services on which VAT can be refunded.
To ask Her Majesty's Government whether a Contracting Out Direction has been made in relation to Gateshead Health NHS Foundation Trust so that it can claim refunds of VAT, in respect of its wholly owned subsidiary company, QE Facilities.
To ask Her Majesty's Government whether a Contracting Out Direction has been made in relation to Gateshead Health NHS Foundation Trust so that it can claim refunds of VAT, in respect of its wholly owned subsidiary company, QE Facilities.
Contracting Out Directions are not issued in respect of individual bodies. There is only one such direction issued by HM Treasury, which lists the government departments and health authorities that are eligible to claim refunds of VAT, and the services on which VAT can be refunded.
To ask Her Majesty's Government whether the cost of VAT refunds made in relation to health bodies under the provisions of section 41(3) of the Value Added Tax Act 1994 are met from public expenditure voted by Parliament for the NHS.
To ask Her Majesty's Government whether the cost of VAT refunds made in relation to health bodies under the provisions of section 41(3) of the Value Added Tax Act 1994 are met from public expenditure voted by Parliament for the NHS.
All NHS spend is voted on by Parliament as part of the Supply Estimates and National Insurance process. VAT refunds made to health bodies under Section 41(3) are treated within departmental budgets.