1-20 of 579 results for subject:VAT
Librarians' tools
- Search time
- 0.24 seconds
- Solr query time
- 0.014 seconds
- Search query
- subject:VAT
- We searched for
- subject_t:VAT OR subject_t:"Turnover taxes" OR subject_t:"Value-added tax" OR subject_ses:13581
Type
House
Session
More
Year
Department
More
Member
More
Primary member
More
Answering member
More
Legislative stage
Legislation
Subject
More
Publisher
To ask the Chancellor of the Exchequer (1) what assessment he has made of the effect of VAT at 20 per cent on eBooks on reading and literacy levels of young and teenage readers;
To ask the Chancellor of the Exchequer (1) what assessment he has made of the effect of VAT at 20 per cent on eBooks on reading and literacy levels of young and teenage readers;
The UK applies the standard rate of VAT to digital books and the zero rate of VAT to physical books.
The application of VAT in the EU, including rates and flexibilities afforded to member states in this regard, is governed by EU law. The sale of a digital book is classified as an electronic service and attracts the standard rate of VAT under EU law.
Legal advice obtained by the Government indicates there is no scope to change the VAT treatment of the sale of digital book and similar products under EU law. As such, no assessments have been made of the type referred to by the hon. Member.
From 1 January 2015, VAT legislation across the EU will change to tax the supply of broadcasting, telecoms and electronically supplied services (including e-books) at the place of consumption.
HMRC has published information on the VAT changes which includes a summary of the impacts:
https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/264626/7._VAT_-_place_of_supply_and_the_introduction_of_the_Mini_One-Stop_Shop.pdf
(2) what assessment he has made of the effect of standard rate VAT on eBooks on (a) the UK's creative industries, (b) progress towards achieving the Government's aim of making the UK a hub for digital innovation and (c) benefits to the education sector from digital technology;
Mr Tom Harris:
(2) what assessment he has made of the effect of standard rate VAT on eBooks on (a) the UK's creative industries, (b) progress towards achieving the Government's aim of making the UK a hub for digital innovation and (c) benefits to the education sector from digital technology;
Mr Tom Harris:
The UK applies the standard rate of VAT to digital books and the zero rate of VAT to physical books.
The application of VAT in the EU, including rates and flexibilities afforded to member states in this regard, is governed by EU law. The sale of a digital book is classified as an electronic service and attracts the standard rate of VAT under EU law.
Legal advice obtained by the Government indicates there is no scope to change the VAT treatment of the sale of digital book and similar products under EU law. As such, no assessments have been made of the type referred to by the hon. Member.
From 1 January 2015, VAT legislation across the EU will change to tax the supply of broadcasting, telecoms and electronically supplied services (including e-books) at the place of consumption.
HMRC has published information on the VAT changes which includes a summary of the impacts:
https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/264626/7._VAT_-_place_of_supply_and_the_introduction_of_the_Mini_One-Stop_Shop.pdf
(3) what steps he is taking to ensure that VAT on eBooks at a standard rate will not damage UK authors and publishers and the UK book sector;
Mr Tom Harris:
(3) what steps he is taking to ensure that VAT on eBooks at a standard rate will not damage UK authors and publishers and the UK book sector;
Mr Tom Harris:
The UK applies the standard rate of VAT to digital books and the zero rate of VAT to physical books.
The application of VAT in the EU, including rates and flexibilities afforded to member states in this regard, is governed by EU law. The sale of a digital book is classified as an electronic service and attracts the standard rate of VAT under EU law.
Legal advice obtained by the Government indicates there is no scope to change the VAT treatment of the sale of digital book and similar products under EU law. As such, no assessments have been made of the type referred to by the hon. Member.
From 1 January 2015, VAT legislation across the EU will change to tax the supply of broadcasting, telecoms and electronically supplied services (including e-books) at the place of consumption.
HMRC has published information on the VAT changes which includes a summary of the impacts:
https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/264626/7._VAT_-_place_of_supply_and_the_introduction_of_the_Mini_One-Stop_Shop.pdf
(4) on what grounds he decided to introduce VAT at 20 per cent on eBooks while maintaining zero rate VAT on printed books;
Mr Tom Harris:
(4) on what grounds he decided to introduce VAT at 20 per cent on eBooks while maintaining zero rate VAT on printed books;
Mr Tom Harris:
The UK applies the standard rate of VAT to digital books and the zero rate of VAT to physical books.
The application of VAT in the EU, including rates and flexibilities afforded to member states in this regard, is governed by EU law. The sale of a digital book is classified as an electronic service and attracts the standard rate of VAT under EU law.
Legal advice obtained by the Government indicates there is no scope to change the VAT treatment of the sale of digital book and similar products under EU law. As such, no assessments have been made of the type referred to by the hon. Member.
From 1 January 2015, VAT legislation across the EU will change to tax the supply of broadcasting, telecoms and electronically supplied services (including e-books) at the place of consumption.
HMRC has published information on the VAT changes which includes a summary of the impacts:
https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/264626/7._VAT_-_place_of_supply_and_the_introduction_of_the_Mini_One-Stop_Shop.pdf
(5) what assessment he has made of the effect on publishers, authors and consumers of the proposed changes to VAT on eBooks in 2015;
Mr Tom Harris:
(5) what assessment he has made of the effect on publishers, authors and consumers of the proposed changes to VAT on eBooks in 2015;
Mr Tom Harris:
The UK applies the standard rate of VAT to digital books and the zero rate of VAT to physical books.
The application of VAT in the EU, including rates and flexibilities afforded to member states in this regard, is governed by EU law. The sale of a digital book is classified as an electronic service and attracts the standard rate of VAT under EU law.
Legal advice obtained by the Government indicates there is no scope to change the VAT treatment of the sale of digital book and similar products under EU law. As such, no assessments have been made of the type referred to by the hon. Member.
From 1 January 2015, VAT legislation across the EU will change to tax the supply of broadcasting, telecoms and electronically supplied services (including e-books) at the place of consumption.
HMRC has published information on the VAT changes which includes a summary of the impacts:
https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/264626/7._VAT_-_place_of_supply_and_the_introduction_of_the_Mini_One-Stop_Shop.pdf
(6) what assessment he has made of the effect on the UK eBook market of the imposition of VAT at 20 per cent.
Mr Tom Harris:
(6) what assessment he has made of the effect on the UK eBook market of the imposition of VAT at 20 per cent.
Mr Tom Harris:
The UK applies the standard rate of VAT to digital books and the zero rate of VAT to physical books.
The application of VAT in the EU, including rates and flexibilities afforded to member states in this regard, is governed by EU law. The sale of a digital book is classified as an electronic service and attracts the standard rate of VAT under EU law.
Legal advice obtained by the Government indicates there is no scope to change the VAT treatment of the sale of digital book and similar products under EU law. As such, no assessments have been made of the type referred to by the hon. Member.
From 1 January 2015, VAT legislation across the EU will change to tax the supply of broadcasting, telecoms and electronically supplied services (including e-books) at the place of consumption.
HMRC has published information on the VAT changes which includes a summary of the impacts:
https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/264626/7._VAT_-_place_of_supply_and_the_introduction_of_the_Mini_One-Stop_Shop.pdf
To ask Her Majesty’s Government, further to the Written Answer by Lord Deighton on 6 May (WA 443) on the treatment of newspaper products, what plans they have in relation to a zero rate of VAT on books provided in digital format.[HL6943]
To ask Her Majesty’s Government, further to the Written Answer by Lord Deighton on 6 May (WA 443) on the treatment of newspaper products, what plans they have in relation to a zero rate of VAT on books provided in digital format.[HL6943]
The Government has no plans to change the VAT treatment of books provided in digital format. Legal advice obtained by the Government indicates there is no scope to do so under EU law.
To ask Mr Chancellor of the Exchequer, what assessment he has made of the effect of standard rate VAT on eReading on children's reading for pleasure; and if he will make a statement.
To ask Mr Chancellor of the Exchequer, what assessment he has made of the effect of standard rate VAT on eReading on children's reading for pleasure; and if he will make a statement.
To ask the Secretary of State for Transport how much VAT the Highways Agency recovered in (a) 2011-12, (b) 2012-13 and (c) 2013-14.
To ask the Secretary of State for Transport how much VAT the Highways Agency recovered in (a) 2011-12, (b) 2012-13 and (c) 2013-14.
The amounts of value added tax (VAT) recovered by the Highways Agency over three years to March 2014 is displayed in the following table.
| Financial
year | Period | Amount
of VAT recovered
(£) |
| 2011-12 | Quarter
1 | 91,956,848 |
| Quarter
2 | 81,319,124 | |
| Quarter
3 | 93,513,617 | |
| Quarter
4 | 85,893,977 | |
| Full
year | 352,683,566 | |
| 2012-13 | Quarter
1 | 97,382,531 |
| Quarter
2 | 80,415,300 | |
| Quarter
3 | 97,751,901 | |
| Quarter
4 | 89,596,108 | |
| Full
year | 365,145,840 | |
| 2013-14 | Quarter
1 | 102,281,450 |
| Quarter
2 | 90,696,365 | |
| Quarter
3 | 115,337,948 | |
| Quarter
4 | 104,792,378 | |
| Full
year | 413,108,141 |
To ask the Chancellor of the Exchequer whether the Highways Agency will be able to recover VAT in the same way as it can as an Executive agency of his Department when it is transformed into a government-owned company.
To ask the Chancellor of the Exchequer whether the Highways Agency will be able to recover VAT in the same way as it can as an Executive agency of his Department when it is transformed into a government-owned company.
Special provisions apply to Government Departments and health authorities that enable them to recover VAT incurred on certain of their non-business activities. These are set out in section 41(3) of the VAT Act 1994.
New bodies are not automatically covered by the above provisions, but the Treasury keeps all taxes under review.
To ask the Chancellor of the Exchequer if he will review the applicability of VAT to vouchers for spectacles and other prescriptions under the voucher scheme; and if he will make a statement.
To ask the Chancellor of the Exchequer if he will review the applicability of VAT to vouchers for spectacles and other prescriptions under the voucher scheme; and if he will make a statement.
The NHS optical voucher scheme provides financial support by way of a voucher to eligible persons to help them buy goods such as spectacles. The vouchers are simply a means of financial support; the VAT consequences result from the goods and services that the voucher is used to buy. Therefore, VAT exemption will apply to the eye test, fitting services and any medical treatment of an eye condition and VAT will apply to the spectacles, irrespective of how payment is made.
(2) how many VAT431NB claims have been submitted in each of the (a) last eight years and (b) smallest time periods by which data is kept over the last eight years.
Hilary Benn:
(2) how many VAT431NB claims have been submitted in each of the (a) last eight years and (b) smallest time periods by which data is kept over the last eight years.
Hilary Benn:
VAT 431NB New House Build Claims and VAT431C Conversion claims forms have only been in use in their current form since September 2009.
Data on these forms is kept on an annual calendar year basis.
| Type
of
claim | 2010 | 2011 | 2012 | 2013 |
| New
Build/from 2009
VAT431NB | 6,818 | 6,441 | 6,183 | 5,303 |
| Conversion/from
2009
VAT431C | 1,155 | 1,107 | 1,251 | 999 |
To ask the Chancellor of the Exchequer pursuant to the answer of 29 April 2014, Official Report, column 677W, on VAT, (1) how many VAT431C claims have been submitted in each of the (a) last eight years and (b) smallest time periods by which data is kept over the last...
To ask the Chancellor of the Exchequer pursuant to the answer of 29 April 2014, Official Report, column 677W, on VAT, (1) how many VAT431C claims have been submitted in each of the (a) last eight years and (b) smallest time periods by which data is kept over the last...
VAT 431NB New House Build Claims and VAT431C Conversion claims forms have only been in use in their current form since September 2009.
Data on these forms is kept on an annual calendar year basis.
| Type
of
claim | 2010 | 2011 | 2012 | 2013 |
| New
Build/from 2009
VAT431NB | 6,818 | 6,441 | 6,183 | 5,303 |
| Conversion/from
2009
VAT431C | 1,155 | 1,107 | 1,251 | 999 |
To ask the Chancellor of the Exchequer how much HM Treasury received in VAT charged on ebooks in (a) 2012-13 and (b) 2013-14.
To ask the Chancellor of the Exchequer how much HM Treasury received in VAT charged on ebooks in (a) 2012-13 and (b) 2013-14.
No reliable estimate has been possible for the value of VAT levied on the sale of e-books purchased in 2012-13 and 2013-14.
To ask Her Majesty’s Government how many prosecutions for VAT carousel fraud have taken place in the United Kingdom over the last six years.[HL6471]
To ask Her Majesty’s Government how many prosecutions for VAT carousel fraud have taken place in the United Kingdom over the last six years.[HL6471]
The records held by the Crown Prosecution Service do not identify the number of prosecutions for fraud cases known as VAT carousel fraud. Such information could only be obtained through a manual search of records, which would incur a disproportionate cost.
To ask Her Majesty’s Government whether they have any plans to ensure that newspapers delivered to their readers directly to online tablets or computers are exempt from VAT in the same way as the paper versions.[HL6671]
To ask Her Majesty’s Government whether they have any plans to ensure that newspapers delivered to their readers directly to online tablets or computers are exempt from VAT in the same way as the paper versions.[HL6671]
The Government has no plans to change the VAT treatment of the sale of digital newspaper products. Legal advice obtained by the Government indicates there is no scope to do so under EU law.
Physical newspapers attract a zero rate of VAT in the UK. The sale of digital newspaper products is classified as electronic services and attracts the standard rate of VAT, in line with EU VAT law.
The application of VAT in the EU, including rates and flexibilities afforded to member states in this regard, is governed by EU law.
The European Commission is taking legal action against France and Luxembourg for applying a reduced rate of VAT to e-books, noting that the provision of e-books is an electronically provided service and as such cannot benefit from a reduced rate.
To ask Her Majesty’s Government, further to the remarks by the Exchequer Secretary to the Treasury, Mr David Gauke MP, on 11 February (HC Deb, cols 212–4 WH), what steps are being taken to ensure that United Kingdom tourism remains competitive with other European Union countries, if there are no...
To ask Her Majesty’s Government, further to the remarks by the Exchequer Secretary to the Treasury, Mr David Gauke MP, on 11 February (HC Deb, cols 212–4 WH), what steps are being taken to ensure that United Kingdom tourism remains competitive with other European Union countries, if there are no...
VAT is a matter for the Chancellor and there are no current plans to reduce VAT. Nor does VAT determine the competitiveness of the UK tourism sectorâwhich is ranked 5th in the world by the latest World Economic Forumâs Travel & Tourism Competitiveness Report, The Governmentâs
Tourism Policy supports the competitiveness of the industry. In the recent Budget, the Chancellor announced the two highest rates of Air Passenger Duty charged on long haul flights will be eliminated from 1st April 2015, cutting tax for millions of passengers travelling to and from key markets such as China and India. The Governmentâs Tourism Policy can be viewed at the following address:
https://www.gov.uk/govemment/uploads/system/uploads/attachment_data/file/78416/Government2_Tourism_Policy_2011.pdf
To ask the Chancellor of the Exchequer (1) how many VAT431C claims have been submitted in each of the last 32 quarters;
To ask the Chancellor of the Exchequer (1) how many VAT431C claims have been submitted in each of the last 32 quarters;
Data on these forms are not kept on a quarterly basis.