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(2) if he will make it his policy to remove VAT from housing repairs, maintenance and improvement works for the purpose of stimulating the economy.
(2) if he will make it his policy to remove VAT from housing repairs, maintenance and improvement works for the purpose of stimulating the economy.
To ask the Chancellor of the Exchequer what estimate he has made of the likely loss in revenue to the Exchequer if VAT on housing repair, maintenance and improvement works were set at (a) zero, (b) five, (c) 10, (d) 15 and (e) 17.5 per cent.
To ask the Chancellor of the Exchequer what estimate he has made of the likely loss in revenue to the Exchequer if VAT on housing repair, maintenance and improvement works were set at (a) zero, (b) five, (c) 10, (d) 15 and (e) 17.5 per cent.
| Alternative VAT rate | Illustrative revenue impact 2012-13 (£ million) |
| 0% | ¹n/a |
| 5% | -2,300 |
| 10% | -1,600 |
| 15% | -800 |
| 17.5% | -400 |
| ¹ Under EU laws the minimum permitted reduced rate of VAT is 5% |
To ask the Chancellor of the Exchequer (1) if he will reconsider his policy to introduce VAT on repairs to listed buildings;
To ask the Chancellor of the Exchequer (1) if he will reconsider his policy to introduce VAT on repairs to listed buildings;
To ask the Chancellor of the Exchequer if he will assess the effect of the imposition of VAT on alterations to listed buildings on churches in Denton and Reddish constituency.
To ask the Chancellor of the Exchequer if he will assess the effect of the imposition of VAT on alterations to listed buildings on churches in Denton and Reddish constituency.
To ask the Chancellor of the Exchequer with reference to the impact assessment of his decision to impose value-added tax on sports nutrition products, whether the predicted £10 million per annum increase in revenues takes into account the potential for reduced tax revenues from (a) consumers switching to offshore personal...
To ask the Chancellor of the Exchequer with reference to the impact assessment of his decision to impose value-added tax on sports nutrition products, whether the predicted £10 million per annum increase in revenues takes into account the potential for reduced tax revenues from (a) consumers switching to offshore personal...
To ask the Chancellor of the Exchequer what assessment his Department has made of the effect of the changes to VAT for caravans on (a) Humberside and (b) other sub-regional economies.
To ask the Chancellor of the Exchequer what assessment his Department has made of the effect of the changes to VAT for caravans on (a) Humberside and (b) other sub-regional economies.
To ask the Chancellor of the Exchequer what representations he has received on the introduction of a reduced rate of VAT for passenger transportation in cable-based transport systems in the last two years.
To ask the Chancellor of the Exchequer what representations he has received on the introduction of a reduced rate of VAT for passenger transportation in cable-based transport systems in the last two years.
To ask the Chancellor of the Exchequer what consultation he carried out with representatives of the food industry in advance of his announcement on the levying of VAT on hot food.
To ask the Chancellor of the Exchequer what consultation he carried out with representatives of the food industry in advance of his announcement on the levying of VAT on hot food.
To ask the Chancellor of the Exchequer (1) what estimate he has made of the financial effect on those responsible for the upkeep of listed buildings of his decision to remove VAT relief on work on such buildings; and if he will make a statement;
To ask the Chancellor of the Exchequer (1) what estimate he has made of the financial effect on those responsible for the upkeep of listed buildings of his decision to remove VAT relief on work on such buildings; and if he will make a statement;
To ask the Chancellor of the Exchequer how much he expects to raise from VAT charged on approved alterations to (a) listed buildings that are places of worship and (b) listed buildings that are not places of worship, following the changes to VAT charged on approved alterations announced in Budget...
To ask the Chancellor of the Exchequer how much he expects to raise from VAT charged on approved alterations to (a) listed buildings that are places of worship and (b) listed buildings that are not places of worship, following the changes to VAT charged on approved alterations announced in Budget...
To ask the Chancellor of the Exchequer on what basis officials in his Department calculated a total cost of £40 per business as the effect of his decision to impose VAT on sports nutrition products.
To ask the Chancellor of the Exchequer on what basis officials in his Department calculated a total cost of £40 per business as the effect of his decision to impose VAT on sports nutrition products.
To ask the Chancellor of the Exchequer what representations he has received from (a) English Heritage and (b) the Society for the Preservation of Ancient Buildings on VAT.
To ask the Chancellor of the Exchequer what representations he has received from (a) English Heritage and (b) the Society for the Preservation of Ancient Buildings on VAT.
(2) what assessment he has made of the effect on listed places of worship of the removal of the zero VAT rate for alterations to listed buildings.
(2) what assessment he has made of the effect on listed places of worship of the removal of the zero VAT rate for alterations to listed buildings.
To ask the Chancellor of the Exchequer for what reason the period allocated for his consultation on his plan to introduce 20 per cent VAT on sports nutrition products does not comply with the 12 week minimum recommended by the Government code of practice on consultations.
To ask the Chancellor of the Exchequer for what reason the period allocated for his consultation on his plan to introduce 20 per cent VAT on sports nutrition products does not comply with the 12 week minimum recommended by the Government code of practice on consultations.
(2) what consideration his Department gave to the potential move to internet purchasing from offshore sources when preparing the impact assessment on his plan to introduce 20 per cent VAT on sports nutrition products.
(2) what consideration his Department gave to the potential move to internet purchasing from offshore sources when preparing the impact assessment on his plan to introduce 20 per cent VAT on sports nutrition products.
(3) what assessment his Department has made of the potential effect of the imposition of 20 per cent VAT on new static caravan motor homes on tourism within the UK;
(3) what assessment his Department has made of the potential effect of the imposition of 20 per cent VAT on new static caravan motor homes on tourism within the UK;
To ask the Chancellor of the Exchequer (1) what estimate he has made of the revenue which will accrue to the Exchequer as a consequence of the removal of the zero VAT rate for alterations to listed buildings;
To ask the Chancellor of the Exchequer (1) what estimate he has made of the revenue which will accrue to the Exchequer as a consequence of the removal of the zero VAT rate for alterations to listed buildings;
(4) what consultations he held prior to the decision to impose 20 per cent VAT on the price of new static caravan motor homes.
(4) what consultations he held prior to the decision to impose 20 per cent VAT on the price of new static caravan motor homes.
To ask the Chancellor of the Exchequer what assessment he has made of the effect of the changes on VAT on hot foods on average monthly household food costs.
To ask the Chancellor of the Exchequer what assessment he has made of the effect of the changes on VAT on hot foods on average monthly household food costs.
To ask Her Majesty's Government what assessment they have made of the likely impact on the national heritage of applying VAT to alterations to listed buildings.
To ask Her Majesty's Government what assessment they have made of the likely impact on the national heritage of applying VAT to alterations to listed buildings.
| Table 6—Alterations To Listed Buildings | |||||
|---|---|---|---|---|---|
| Exchequer impact (£m) | 2012-13 | 2013-14 | 2014-15 | 2015-16 | 2016-17 |
| +35 | +85 | +95 | +110 | +125 | |
| These figures are part of the VAT package on Closing Loopholes and Correcting Anomalies set out in Table 2.1 of Budget 2012 and have been certified by the Office for Budget Responsibility. More details can be found in the policy costings document published alongside Budget 2012. This element of the VAT package is shown above. | |||||
| Economic impact | This measure might lead to a small increase in the price of alterations to listed buildings which would lead to a fall in demand. The overall macroeconomic impacts are expected to be negligible | ||||
| Impact on individuals and households | The measure potentially affects any individual and household owners of protected buildings who will now have to bear VAT on any alteration work to their property. | ||||
| There are an estimated 350,000 listed dwellings in the UK. It is estimated that around 10,000 individuals and households may be affected each year by the measure, with the additional costs from the VAT change varying according to the extent of work undertaken. | |||||
| There are no identified compliance costs for individuals or households. | |||||
| Equalities impacts | Potentially any owner of a protected building will be affected by this change. | ||||
| Places of Worship—Listed places of worship will also be affected by the change, although our evidence suggests that places of worship form only a small minority of the total number of listed properties in the UK. These will be predominantly used by Christian denominations. In order to mitigate the impacts on these groups the DCMS is expanding the existing Listed Places of Worship Grant Scheme, which refunds the VAT on repairs and maintenance work, so that this includes approved alterations to listed buildings. | |||||
| There is no specific impact identified for any other equalities group. | |||||
| Impact on business including civil society organisations | Businesses and charities that own protected buildings will be affected by this measure if they cannot reclaim the additional VAT incurred. There are an estimated 35,000 to 50,000 listed buildings owned by businesses or charities used for a residential or charitable purpose. It is estimated that around 1,000 businesses and charities may be affected each year. | ||||
| All businesses that supply work in the course of approved alterations to protected buildings will be affected. This will include tradesmen specialising in listed building work. | |||||
| One-off compliance costs have been considered and are expected to be negligible in total. Around 5,000 to 6,000 businesses estimated to routinely work on listed buildings are expected to incur small costs from familiarisation with the new guidance and additional bookkeeping. A further 100,000 businesses who provide construction services may incur very minimal familiarisation costs. | |||||
| There are no expected ongoing costs as businesses are familiar with making standard-rated supplies of repair and maintenance. Simplifying the VAT rules is expected to reduce the ongoing compliance costs for business. | |||||
| Operational impact (£m) (HMRC or other) | HM Revenue and Customs is likely to benefit from lower administrative costs as a result of a reduction in levels of taxpayer query, non-compliance and litigation. | ||||
| Other impacts | Small firms impact test—This change may impact affected businesses of all sizes that perform work on listed buildings. There will be an impact on small firms including tradesmen specialising in protected buildings. There is no scope for different VAT treatment for supplies of construction work by small firms. |