1-20 of 36,636 results for subject:VAT
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To ask the Secretary of State for Health and Social Care, what discussions she has had with the Chancellor of the Exchequer regarding the potential health merits of removing VAT from sunscreen products.
To ask the Secretary of State for Health and Social Care, what discussions she has had with the Chancellor of the Exchequer regarding the potential health merits of removing VAT from sunscreen products.
Responsibility for VAT policy rests with HM Treasury. The Department of Health and Social Care works closely with other Government departments on matters affecting public health, however, there have not been any recent discussions regarding this matter.
To ask the Chancellor of the Exchequer, what recent assessment his Department has made of the impact of VAT rates on (a) pubs, (b) brewers and (c) consumers in Rushcliffe.
To ask the Chancellor of the Exchequer, what recent assessment his Department has made of the impact of VAT rates on (a) pubs, (b) brewers and (c) consumers in Rushcliffe.
VAT is a broad-based tax on consumption, and the 20 per cent standard rate applies to most goods and services. Exceptions to the standard rate are limited and must be balanced against their impact on the public finances.
HMRC estimates that the cost of changing the 20 per cent Standard Rate of VAT on all accommodation and food and beverage services to the Reduced Rate of 5 per cent would be around £17 billion in 2026-27, rising to £19.5 billion in 2030-31.
To ask the Chancellor of the Exchequer, whether his Department has made an assessment of the potential merits of reducing VAT rates to levels more closely aligned with those in other European countries.
To ask the Chancellor of the Exchequer, whether his Department has made an assessment of the potential merits of reducing VAT rates to levels more closely aligned with those in other European countries.
The Government is aware some European countries apply different VAT rates to certain goods and services, reflecting different tax systems, policy choices and wider fiscal contexts.
VAT is a broad-based tax on consumption, and the 20 per cent standard rate applies to most goods and services in the UK. Reduced rates of VAT come at a significant cost to the Exchequer, reduce the revenue available for vital public services, and must represent value for money for the taxpayer.
To ask the Chancellor of the Exchequer, what steps he is taking to ensure that park home residents who purchase electricity through their site owners benefit from the removal of VAT from electricity bills from 1st October 2026.
To ask the Chancellor of the Exchequer, what steps he is taking to ensure that park home residents who purchase electricity through their site owners benefit from the removal of VAT from electricity bills from 1st October 2026.
To support households with the cost of living, the Government is removing VAT from electricity bills this winter. Around 29 million households across the UK are expected to benefit from this change.
The new zero VAT rate for domestic electricity will replace the existing reduced VAT rate (5%). Anyone currently benefiting from the reduced rate will benefit from the new zero rate.
Some park home residents purchase their electricity from the park home site owner rather than directly from a licensed energy supplier. Where electricity is not individually metered and charged based on actual consumption, the electricity supply may be treated as part of the pitch fee and can therefore be subject to the same VAT treatment as that charge.
To ask the Chancellor of the Exchequer, if he will cut the VAT on swimming lessons for children.
To ask the Chancellor of the Exchequer, if he will cut the VAT on swimming lessons for children.
The Department for Education is working with third sector organisations, including Swim England, the Royal Life Saving Society UK, and National Water Safety Education, to support schools in delivering swimming lessons as part of the national curriculum.
Certain sporting and physical education services supplied by ‘eligible bodies’ are already exempt from VAT, including some swimming lessons. Further information can be found here: https://www.gov.uk/guidance/sport-supplies-that-are-vat-exempt-notice-70145#an-overview-of-the-exemption-for-sporting-and-physical-education-services
To ask His Majesty's Government whether they explored the merits of VAT reform for the hospitality sector before introducing a visitor levy.
To ask His Majesty's Government whether they explored the merits of VAT reform for the hospitality sector before introducing a visitor levy.
The Government recognises the significant contribution made by hospitality businesses to economic growth and social life in the UK.
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.
HMRC estimates that the cost of changing the 20 per cent Standard Rate of VAT on all accommodation and food and beverage services to the Reduced Rate of 5 per cent would be around £17 billion in 2026-27, rising to £19.5 billion in 2030-31.
Tax breaks reduce the revenue available for vital public services and must represent value for money for the taxpayer. Exceptions to the standard rate have always been limited and balanced against affordability considerations.
Visitor levies are common in Europe and the rest of the world. All other G7 countries already have some form of tourism or overnight accommodation levy in place. It will be for strategic authorities to decide whether a levy is the right choice for their region and how funds should be reinvested within their areas to drive growth.
To ask His Majesty's Government what assessment they have made on the impact of changing the recoverability of VAT on the repair and reuse of heritage buildings, including churches, and in particular the viability of converting heritage buildings to appropriate housing.
To ask His Majesty's Government what assessment they have made on the impact of changing the recoverability of VAT on the repair and reuse of heritage buildings, including churches, and in particular the viability of converting heritage buildings to appropriate housing.
The Government is keen to support the supply of new homes, including the reuse of existing buildings and already encourages this through the VAT system. The conversion of non-residential buildings, including churches, into a residential dwelling qualifies for a reduced rate of VAT at five per cent. Additionally, the conversion of non-residential buildings for relevant housing associations attracts a zero rate of VAT.
Away from VAT, to support the repair and maintenance of places of worship, the Department for Digital, Culture, Media and Sport administer the Places of Worship Renewal Fund which will allocate £92m over four years. The Fund provides upfront capital grants to enable essential capital works for buildings in greatest need.
To ask the Chancellor of the Exchequer, what recent assessment he has made of the impact of the reduced rate of VAT on renovating empty residential properties.
To ask the Chancellor of the Exchequer, what recent assessment he has made of the impact of the reduced rate of VAT on renovating empty residential properties.
To support the Government’s housing delivery targets, the Government maintains several VAT reliefs for the construction of homes. This includes a reduced rate of VAT of five per cent for the renovation of properties that have been empty for two or more years.
Reduced VAT on services in relation to conversions, renovations and alterations is included in the ongoing evaluation of tax reliefs to support housebuilding. The evaluation report will be published in due course.
To ask the Chancellor of the Exchequer, what recent assessment he has made of the potential merits of reducing VAT for the hospitality sector in Wales to 10%.
To ask the Chancellor of the Exchequer, what recent assessment he has made of the potential merits of reducing VAT for the hospitality sector in Wales to 10%.
To ask the Chancellor of the Exchequer, what assessment he has made of the potential impact of a pilot reduction in VAT for the hospitality sector In Northern Ireland on local businesses and growth in tourism.
To ask the Chancellor of the Exchequer, what assessment he has made of the potential impact of a pilot reduction in VAT for the hospitality sector In Northern Ireland on local businesses and growth in tourism.
To ask the Chancellor of the Exchequer, with reference to HMRC's letter of 21 August 2026, ref CEDEL/4628028/2026, if he will commission an assessment of the impact of the Republic of Ireland's agricultural VAT flat-rate scheme on Northern Ireland producers.
To ask the Chancellor of the Exchequer, with reference to HMRC's letter of 21 August 2026, ref CEDEL/4628028/2026, if he will commission an assessment of the impact of the Republic of Ireland's agricultural VAT flat-rate scheme on Northern Ireland producers.
To ask His Majesty's Government what steps they are taking to apply the reduction in VAT on domestic electricity bills to Northern Ireland.
To ask His Majesty's Government what steps they are taking to apply the reduction in VAT on domestic electricity bills to Northern Ireland.
To ask the Chancellor of the Exchequer, with reference to HMRC’s letter of 21 August 2026 (ref. CEDEL/4628028/2026), on what date the Government became aware of the review undertaken by the Irish authorities referred to in the second paragraph of that reply, and through what channel that information was received.
To ask the Chancellor of the Exchequer, with reference to HMRC’s letter of 21 August 2026 (ref. CEDEL/4628028/2026), on what date the Government became aware of the review undertaken by the Irish authorities referred to in the second paragraph of that reply, and through what channel that information was received.
HMRC became aware of the review undertaken by the Irish authorities on 11th August 2026. It was brought to our attention by a query relating to it, to which we provided the response referenced CEDEL/4628028/2026.
To ask the Chancellor of the Exchequer, what assessment HMRC has made of the potential impact of the judgment of the Court of Justice of 12 October 2017 in Case C‑262/16 on the operation of agricultural flat‑rate schemes on the island of Ireland.
To ask the Chancellor of the Exchequer, what assessment HMRC has made of the potential impact of the judgment of the Court of Justice of 12 October 2017 in Case C‑262/16 on the operation of agricultural flat‑rate schemes on the island of Ireland.
HMRC has not made any assessment on the impact of this judgment on the island of Ireland.
To ask the Chancellor of the Exchequer, what assessment HMRC has made of the potential impact of over‑compensation in the Republic of Ireland’s flat‑rate farmer scheme on Northern Ireland producers competing in the same market.
To ask the Chancellor of the Exchequer, what assessment HMRC has made of the potential impact of over‑compensation in the Republic of Ireland’s flat‑rate farmer scheme on Northern Ireland producers competing in the same market.
HMRC has not made any assessment of any impact of the Republic of Ireland’s flat‑rate farmer scheme on Northern Ireland producers.
To ask the Chancellor of the Exchequer, whether HMRC (a) holds or (b) has at any time held, a copy of the Revenue Commissioners’ report entitled Operation of the Flat‑Rate Addition Scheme for Farmers in the Poultry Industry, published July 2019.
To ask the Chancellor of the Exchequer, whether HMRC (a) holds or (b) has at any time held, a copy of the Revenue Commissioners’ report entitled Operation of the Flat‑Rate Addition Scheme for Farmers in the Poultry Industry, published July 2019.
HMRC is not aware of holding, or ever having held, a copy of the Revenue Commissioners’ report entitled Operation of the Flat‑Rate Addition Scheme for Farmers in the Poultry Industry, published July 2019.
To ask the Chancellor of the Exchequer, with reference to HMRC's letter of 21 August 2026 (ref CEDEL/4628028/2026), whether he plans to commission an assessment of the impact of the Republic of Ireland's agricultural VAT flat-rate scheme on Northern Ireland producers.
To ask the Chancellor of the Exchequer, with reference to HMRC's letter of 21 August 2026 (ref CEDEL/4628028/2026), whether he plans to commission an assessment of the impact of the Republic of Ireland's agricultural VAT flat-rate scheme on Northern Ireland producers.
The Chancellor of the Exchequer does not plan to commission an assessment of the impact of the Republic of Ireland's agricultural VAT flat-rate scheme on Northern Ireland producers.
To ask the Chancellor of the Exchequer, if he plans to request an updated OBR Assessment of the impact on the UK economy of ending Tax Free Shopping.
To ask the Chancellor of the Exchequer, if he plans to request an updated OBR Assessment of the impact on the UK economy of ending Tax Free Shopping.
In March 2024, the Office for Budget Responsibility (OBR) conducted a review of the previous government’s 2020 costing of removing tax-free shopping. The OBR’s updated estimate is that the withdrawal of the VAT Retail Export Scheme will save the Exchequer around £540 million per year by 2025-26.
The Government has noted recent external data, which shows that tourism numbers and spending for the UK has recovered at a similar rate following the pandemic to other European economies that offer tax-free shopping.
To ask the Chancellor of the Exchequer, for what reason his Department is applying VAT on new connections to off-electrical grid homes; and what consideration he has given to lifting this on off-grid homes.
To ask the Chancellor of the Exchequer, for what reason his Department is applying VAT on new connections to off-electrical grid homes; and what consideration he has given to lifting this on off-grid homes.
The VAT treatment of electricity connection charges depends on the nature of the supply and the circumstances in which it is made. Where a grid connection forms part of a qualifying domestic supply of electricity, it is subject to the same VAT treatment as that supply.
VAT is a broad-based tax on consumption, and the 20 per cent standard rate applies to most goods and services. Exceptions to the standard rate have always been limited and balanced against affordability considerations.
To ask the Chancellor of the Exchequer, what assessment he has made of the cost and the impact of the Great British Summer Savings scheme.
To ask the Chancellor of the Exchequer, what assessment he has made of the cost and the impact of the Great British Summer Savings scheme.