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2006-07 (737)
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SI 2007/3099. (Negative instrument). Together with an explanatory memorandum and impact assessment from the Treasury. Coming into force on 31 October 2007 and 1 November 2007. Revokes SI 2007/2922 and amends SI 1995/2518.
SI 2007/3099. (Negative instrument). Together with an explanatory memorandum and impact assessment from the Treasury. Coming into force on 31 October 2007 and 1 November 2007. Revokes SI 2007/2922 and amends SI 1995/2518.
Department
Revenue and Customs
Type
Statutory instruments
Procedure
Negative
Laid on
30 October 2007
Made on
29 October 2007
Coming into force
In accordance with regulation 1(2)
Legislation
Value Added Tax (Amendment) (No. 7) Regulations 2007
Subjects
Business; Buildings; Land; Taxation; VAT
Commons Library location
UP 1741 2006-07
Date
30 October 2007
Reference
SI 2007/3099
House
House of Commons
The hon. Gentleman may not know that lead and copper thefts from churches are increasing sizeably. In Northamptonshire alone, 10 such cases occurred in September, causing £200,000-worth of damage. In many cases, insurance does not cover the repairs, so will the hon. Gentleman consider VAT relief in that respect when he addresses the issue?
The hon. Gentleman may not know that lead and copper thefts from churches are increasing sizeably. In Northamptonshire alone, 10 such cases occurred in September, causing £200,000-worth of damage. In many cases, insurance does not cover the repairs, so will the hon. Gentleman consider VAT relief in that respect when he addresses the issue?
Asked by
Brian Binley
(Conservative)
Answering body
Church Commissioners
Oral questions - Supplementary
Status
Answered
Answered on
29 October 2007
Of course those thefts are regretted; it causes much inconvenience and cost to churches when such things occur. I am a little hesitant to make any commitments for my hon. Friend the Member for Middlesbrough at this stage, but I shall pass the hon. Gentleman's comments to him.
Subjects
Churches; Repairs and maintenance; VAT
Date
29 October 2007
Reference
465 c530
Chamber / Committee
House of Commons chamber
House
House of Commons
Any amount is gladly received, but as my hon. Friend knows, the situation has been going on for a long time. Many of the churches are medieval and need an enormous amount of upkeep, so can we come to a sensible conclusion quickly?
Any amount is gladly received, but as my hon. Friend knows, the situation has been going on for a long time. Many of the churches are medieval and need an enormous amount of upkeep, so can we come to a sensible conclusion quickly?
Asked by
Gwyneth Dunwoody
(Labour)
Answering body
Church Commissioners
Oral questions - Supplementary
Status
Answered
Answered on
29 October 2007
Again, I acknowledge the work that my hon. Friend has been doing on this issue and I am sure that she, too, will welcome the extension of the scheme to 2011. I shall ensure that her comments are passed to my hon. Friend the Member for Middlesbrough, and I am sure that he will take them up with the Treasury.
Subjects
Churches; Repairs and maintenance; VAT
Date
29 October 2007
Reference
465 c529-30
Chamber / Committee
House of Commons chamber
House
House of Commons
I thank the hon. Lady for her kind remarks, which I shall pass on to my hon. Friend the Member for Middlesbrough. I congratulate her on her work in trying to resolve church repairs issues, which are substantial in terms of the £100 million target. However, she will be pleased to know that to date £63 million has come from return of VAT, and that the scheme has been extended to 2011. I hope she recognises that the state is trying to do its bit, with the Church, to try to resolve some of the issues.
I thank the hon. Lady for her kind remarks, which I shall pass on to my hon. Friend the Member for Middlesbrough. I congratulate her on her work in trying to resolve church repairs issues, which are substantial in terms of the £100 million target. However, she will be pleased to know that to date £63 million has come from return of VAT, and that the scheme has been extended to 2011. I hope she recognises that the state is trying to do its bit, with the Church, to try to resolve some of the issues.
Answered by
Gerry Sutcliffe
(Labour)
Asked by
Baroness McIntosh of Pickering
(Conservative)
Answering body
Church Commissioners
Type
Oral answers to questions
I am most grateful to the hon. Gentleman for that reply. Will he convey our warmest wishes for a speedy recovery to the Second Church Estates Commissioner, the hon. Member for Middlesbrough (Sir Stuart Bell)?
Does the hon. Gentleman accept that the cost to the taxpayer of administering grants from English Heritage puts a burden on the state, whereas reduced VAT—the subject of an ongoing campaign by me and many Members on both sides of the House—would actually help churches, bearing in mind that they have a particular role in rural constituencies such as Vale of York?
Subjects
Churches; Repairs and maintenance; VAT
Date
29 October 2007
Reference
465 c529
Chamber / Committee
House of Commons chamber
House
House of Commons
Again, I acknowledge the work that my hon. Friend has been doing on this issue and I am sure that she, too, will welcome the extension of the scheme to 2011. I shall ensure that her comments are passed to my hon. Friend the Member for Middlesbrough, and I am sure that he will take them up with the Treasury.
Again, I acknowledge the work that my hon. Friend has been doing on this issue and I am sure that she, too, will welcome the extension of the scheme to 2011. I shall ensure that her comments are passed to my hon. Friend the Member for Middlesbrough, and I am sure that he will take them up with the Treasury.
Answered by
Gerry Sutcliffe
(Labour)
Asked by
Gwyneth Dunwoody
(Labour)
Answering body
Church Commissioners
Type
Oral answers to questions
Any amount is gladly received, but as my hon. Friend knows, the situation has been going on for a long time. Many of the churches are medieval and need an enormous amount of upkeep, so can we come to a sensible conclusion quickly?
Subjects
Churches; Repairs and maintenance; VAT
Date
29 October 2007
Reference
465 c529-30
Chamber / Committee
House of Commons chamber
House
House of Commons
Of course those thefts are regretted; it causes much inconvenience and cost to churches when such things occur. I am a little hesitant to make any commitments for my hon. Friend the Member for Middlesbrough at this stage, but I shall pass the hon. Gentleman's comments to him.
Of course those thefts are regretted; it causes much inconvenience and cost to churches when such things occur. I am a little hesitant to make any commitments for my hon. Friend the Member for Middlesbrough at this stage, but I shall pass the hon. Gentleman's comments to him.
Answered by
Gerry Sutcliffe
(Labour)
Asked by
Brian Binley
(Conservative)
Answering body
Church Commissioners
Type
Oral answers to questions
The hon. Gentleman may not know that lead and copper thefts from churches are increasing sizeably. In Northamptonshire alone, 10 such cases occurred in September, causing £200,000-worth of damage. In many cases, insurance does not cover the repairs, so will the hon. Gentleman consider VAT relief in that respect when he addresses the issue?
Subjects
Churches; Repairs and maintenance; VAT
Date
29 October 2007
Reference
465 c530
Chamber / Committee
House of Commons chamber
House
House of Commons
I am most grateful to the hon. Gentleman for that reply. Will he convey our warmest wishes for a speedy recovery to the Second Church Estates Commissioner, the hon. Member for Middlesbrough (Sir Stuart Bell)?
Does the hon. Gentleman accept that the cost to the taxpayer of administering grants from English Heritage puts a burden on the state, whereas reduced VAT—the subject of an ongoing campaign by me and many Members on both sides of the House—would actually help churches, bearing in mind that they have a particular role in rural constituencies such as Vale of York?
I am most grateful to the hon. Gentleman for that reply. Will he convey our warmest wishes for a speedy recovery to the Second Church Estates Commissioner, the hon. Member for Middlesbrough (Sir Stuart Bell)?
Does the hon. Gentleman accept that the cost to the taxpayer of administering grants from English Heritage puts a burden on the state, whereas reduced VAT—the subject of an ongoing campaign by me and many Members on both sides of the House—would actually help churches, bearing in mind that they have a particular role in rural constituencies such as Vale of York?
Asked by
Baroness McIntosh of Pickering
(Conservative)
Answering body
Church Commissioners
Oral questions - 1st Supplementary
Status
Answered
Answered on
29 October 2007
I thank the hon. Lady for her kind remarks, which I shall pass on to my hon. Friend the Member for Middlesbrough. I congratulate her on her work in trying to resolve church repairs issues, which are substantial in terms of the £100 million target. However, she will be pleased to know that to date £63 million has come from return of VAT, and that the scheme has been extended to 2011. I hope she recognises that the state is trying to do its bit, with the Church, to try to resolve some of the issues.
Subjects
Churches; Repairs and maintenance; VAT
Date
29 October 2007
Reference
465 c529
Chamber / Committee
House of Commons chamber
House
House of Commons
I have been asked to reply—with your permission, Mr. Speaker—on behalf of my hon. Friend the Member for Middlesbrough (Sir Stuart Bell), who is recovering from a back operation. I am sure that hon. Members will join me in wishing him well.
The commissioners have not met the Chancellor, but the Church Heritage Forum, on which they are represented, continues to explore with the Government how the contribution that churches and cathedrals make to the nation should be reflected in the funds that they receive from the state.
I have been asked to reply—with your permission, Mr. Speaker—on behalf of my hon. Friend the Member for Middlesbrough (Sir Stuart Bell), who is recovering from a back operation. I am sure that hon. Members will join me in wishing him well.
The commissioners have not met the Chancellor, but the Church Heritage Forum, on which they are represented, continues to explore with the Government how the contribution that churches and cathedrals make to the nation should be reflected in the funds that they receive from the state.
Answered by
Gerry Sutcliffe
(Labour)
Asked by
Baroness McIntosh of Pickering
(Conservative)
Answering body
Church Commissioners
Type
Oral answers to questions
What recent discussions the commissioners have had with the Chancellor of the Exchequer on VAT on church repairs.
Subjects
Churches; Repairs and maintenance; VAT
Date
29 October 2007
Reference
465 c529
Chamber / Committee
House of Commons chamber
House
House of Commons
To ask the Chancellor of the Exchequer what the annual cost was of the VAT exemption on software for blind and partially sighted people in the latest period for which figures are available.
To ask the Chancellor of the Exchequer what the annual cost was of the VAT exemption on software for blind and partially sighted people in the latest period for which figures are available.
Asked by
David Chaytor
(Labour)
Answered by
Jane Kennedy
(Labour)
Answering body
Treasury
Type
Written questions
Status
Answered
Tabled on
15 October 2007
For answer on
29 October 2007
Answered on
29 October 2007
VAT is usually chargeable on computer software, even when sold to blind and partially sighted people. However, certain pre-installed software is VAT zero-rated when sold with computer peripherals and equipment, such as a processor or base unit, that are themselves eligible for relief.HM Revenue and Customs does not collect data on VAT from individual goods and services, so the annual cost of VAT relief for computer software, equipment or peripherals is not available.
Subjects
Software; Visual impairment; VAT
Date
29 October 2007
Reference
159360; 465 c911W
House
House of Commons
To ask the Chancellor of the Exchequer what his policy is on levying VAT on eBay transactions; what mechanisms are in place to enforce his policy; and if he will make a statement.
To ask the Chancellor of the Exchequer what his policy is on levying VAT on eBay transactions; what mechanisms are in place to enforce his policy; and if he will make a statement.
Asked by
David Chaytor
(Labour)
Answered by
Jane Kennedy
(Labour)
Answering body
Treasury
Type
Written questions
Status
Answered
Tabled on
17 October 2007
For answer on
29 October 2007
Answered on
29 October 2007
eBay and other e-marketplace transactions are subject to the normal rules of VAT. The Government are concerned that all businesses should comply with their tax obligations, irrespective of size, and HM Revenue and Customs (HMRC) continues to review and address risks relating to online trading, including using a series of advertising messages on its website to remind people of their tax obligations.HMRC treats e-traders no differently to any other businesses. Where tax is found to have been evaded, HMRC takes steps to recover it, and civil or criminal proceedings can be brought in the UK courts.
Subjects
VAT; eBay
Date
29 October 2007
Reference
160092; 465 c910-1W
House
House of Commons
What recent discussions the commissioners have had with the Chancellor of the Exchequer on VAT on church repairs.
What recent discussions the commissioners have had with the Chancellor of the Exchequer on VAT on church repairs.
Asked by
Baroness McIntosh of Pickering
(Conservative)
Answered by
Gerry Sutcliffe
(Labour)
Answering body
Church Commissioners
Oral questions - Lead
Status
Answered
Tabled on
23 October 2007
For answer on
29 October 2007
Answered on
29 October 2007
I have been asked to reply—with your permission, Mr. Speaker—on behalf of my hon. Friend the Member for Middlesbrough (Sir Stuart Bell), who is recovering from a back operation. I am sure that hon. Members will join me in wishing him well.
The commissioners have not met the Chancellor, but the Church Heritage Forum, on which they are represented, continues to explore with the Government how the contribution that churches and cathedrals make to the nation should be reflected in the funds that they receive from the state.
Subjects
Churches; Repairs and maintenance; VAT
Date
29 October 2007
Reference
465 c529; 160983
Chamber / Committee
House of Commons chamber
House
House of Commons
Type
Command papers
Author
Treasury
Laid on
24 October 2007
Subjects
Customs; Isle of Man; Taxation; VAT; Revenue and Customs
Date
24 October 2007
Reference
Cm 7238
House
House of Commons
To ask the Chancellor of the Exchequer what the reasons are for the time taken to provide new businesses with a VAT registration number; what the performance against the eight week target period (a) has been in the last period for which figures are available and (b) is expected to...
To ask the Chancellor of the Exchequer what the reasons are for the time taken to provide new businesses with a VAT registration number; what the performance against the eight week target period (a) has been in the last period for which figures are available and (b) is expected to...
Asked by
Lord Pickles
(Conservative)
Answered by
Jane Kennedy
(Labour)
Answering body
Treasury
Type
Written questions
Status
Answered
Tabled on
15 October 2007
For answer on
17 October 2007
Answered on
23 October 2007
HM Revenue and Customs (HMRC) receive over 285,000 VAT registration applications each year and have a target of clearing complete and low risk applications within 14 days following receipt. The Government recognise that, over recent months, HMRC have fallen short of this target.Several factors have contributed to the increased processing times. VAT registration is the entry point to serious frauds such as Missing Trader Intra-Community (MTIC) fraud, which reduced VAT receipts by an estimated £2 billion to £3 billion in 2005-06 and represents a very serious and sustained attack by organised criminal networks on the UK's VAT system. HMRC has taken steps to prevent such abuse of the VAT system, including a range of pre-registration checks, which last year weeded out over 7,000 fraudulent applications.Earlier this year HMRC also saw a peak in the number of VAT registration applications as some businesses tried to circumvent certain anti-avoidance measures introduced in Budget 2007. As a consequence the operational pressures on HMRC have intensified and work continues to manage the response to this pressure.HMRC have a 14-day target for clearing complete and low risk applications rather than an eight-week target period. For 2007-08 the performance against that target is as follows:
HMRC has put in place a number of specific measures designed to improve registration processing times. It has made immediate improvements to speed up the initial vetting of applications, and is targeting its risk checks more closely on the highest risk applications, so as to minimise disruption to legitimate applications. Additional processing staff have been recruited, more of the existing staff are now dealing with VAT registration work and IT challenges have been addressed with improvements planned over coming months.HMRC anticipate that these steps will provide significant additional processing capacity. However the lead-time for some changes, including training of new staff, means that significant improvement is not expected until later in the year. HMRC recognises that performance needs to continue to improve and will continue to work hard to reduce VAT registration delay.
| Month (2007) | Number within 14 days | Proportion (percentage) within 14 days |
| April | 1,493 | 7 |
| May | 1,883 | 7.5 |
| June | 3,174 | 17 |
| July | 3,884 | 13 |
| August | 3,997 | 14.4 |
| September | 5,686 | 19.75 |
Subjects
Registration; VAT
Date
23 October 2007
Reference
158996; 465 c256-7W
House
House of Commons
To ask the Chancellor of the Exchequer how many and what proportion of VAT registration applications have been processed within the target time in 2007-08.
To ask the Chancellor of the Exchequer how many and what proportion of VAT registration applications have been processed within the target time in 2007-08.
Asked by
David Gauke
(Conservative)
Answered by
Jane Kennedy
(Labour)
Answering body
Treasury
Type
Written questions
Status
Answered
Tabled on
24 July 2007
For answer on
8 October 2007
Answered on
23 October 2007
[holding answer 8 October 2007]: The number and proportion of VAT registration applications processed within the target time in 2007-08 is;
HMRC recognise that in recent months there have been some unacceptable delays for genuine businesses. Several factors have contributed to this, including an increase in the threat of fraud, an increase in the number of applications, and both resource and IT pressures. However, HMRC have put improvement measures in place and expect that a real upturn will be visible later this year.
| 2007 | Number within 14 days | Proportion (percentage) within 14 days |
| January | 4,671 | 21 |
| February | 4,506 | 20 |
| March | 4,022 | 19 |
| April | 1,493 | 7 |
| May | 1,883 | 7.5 |
| June | 3,174 | 17 |
| July | 3,884 | 13 |
Subjects
Registration; VAT
Date
23 October 2007
Reference
153424; 465 c254-5W
House
House of Commons
To ask the Chancellor of the Exchequer what the average processing time was for VAT registration applications for each of the VAT registration units in the latest period for which figures are available.
To ask the Chancellor of the Exchequer what the average processing time was for VAT registration applications for each of the VAT registration units in the latest period for which figures are available.
Asked by
David Gauke
(Conservative)
Answered by
Jane Kennedy
(Labour)
Answering body
Treasury
Type
Written questions
Status
Answered
Tabled on
24 July 2007
For answer on
8 October 2007
Answered on
23 October 2007
[holding answer 8 October 2007]: The average processing time for VAT applications for each of the VAT registration sites at 31 July 2007 was;
HMRC has taken steps to address the imbalance in processing times across sites and is transferring work between locations to overcome this. Since 1 October 2007, all new applications have also been handled at Wolverhampton and the relatively faster handling times there should have a significant impact on the overall average time taken.
| Registration site | Average time taken (in days) |
| Wolverhampton | 32 |
| Grimsby | 38 |
| Newry | 52 |
| Carmarthen | 43 |
Subjects
Registration; VAT
Date
23 October 2007
Reference
153425; 465 c255W
House
House of Commons
To ask the Chancellor of the Exchequer how many applications for VAT registration were processed within (a) 14, (b) 30, (c) 60, (d) 90 and (e) more than 90 days after their submission to HM Revenue and Customs in the 12 month period ending 31 March.
To ask the Chancellor of the Exchequer how many applications for VAT registration were processed within (a) 14, (b) 30, (c) 60, (d) 90 and (e) more than 90 days after their submission to HM Revenue and Customs in the 12 month period ending 31 March.
Asked by
Stephen Williams
(Liberal Democrat)
Answered by
Jane Kennedy
(Labour)
Answering body
Treasury
Type
Written questions
Status
Answered
Tabled on
26 July 2007
For answer on
8 October 2007
Answered on
23 October 2007
Revenue and Customs do not separately record the number of VAT registration applications processed within 90 or more days after their submission. The number processed within (a) 14, (b) 30 and (c) 60 days after their submission for the financial year ending 31 March 2007 are as follows;
HMRC recognise that in recent months there have been some unacceptable delays for genuine businesses. Several factors have contributed to this, including an increase in the threat of fraud, an increase in the numbers of applications, and both resource and IT pressures. However, HMRC have put improvement measures in place and expect that a real upturn will be visible later this year.
| Applications processed within | Total number of applications |
| 14 days | 77,568 |
| 30 days | 242,474 |
| 60 days | 281,690 |
Subjects
Registration; VAT
Date
23 October 2007
Reference
154440; 465 c256W
House
House of Commons
To ask the Chancellor of the Exchequer pursuant to the answer of 23 July 2007, Official Report, columns 665-66W, on VAT: registration, how many and what proportion of VAT registration applications were processed within 15 working days in 2006-07.
To ask the Chancellor of the Exchequer pursuant to the answer of 23 July 2007, Official Report, columns 665-66W, on VAT: registration, how many and what proportion of VAT registration applications were processed within 15 working days in 2006-07.
Asked by
David Gauke
(Conservative)
Answered by
Jane Kennedy
(Labour)
Answering body
Treasury
Type
Written questions
Status
Answered
Tabled on
26 July 2007
For answer on
8 October 2007
Answered on
23 October 2007
[holding answer 8 October 2007]: The number and proportion of VAT registration application processed within 15 working days in 2006-07 was;
HMRC recognise that in recent months there have been some unacceptable delays for genuine businesses. Several factors have contributed to this, including an increase in the threat of fraud, an increase in the numbers of applications, and both resource and IT pressures. However, HMRC have put improvement measures in place and expect that a real upturn will be visible later this year.
| 2006-07 | Number/percentage |
| Number processed within 15 working days | 188,216 |
| Percentage processed within 15 working days | 66 |
Subjects
Registration; VAT
Date
23 October 2007
Reference
154438; 465 c255-6W
House
House of Commons
I thank my hon. Friend for his answer. In Hove and Portslade in my constituency, the Sussex multiple sclerosis treatment centre, a charitable organisation set up and run entirely by MS sufferers, was charged VAT on its building work to enlarge its centre. We were eventually able to get the VAT written off, but does my hon. Friend agree that it would be of particular benefit to all charitable organisations if there was VAT exemption for such third sector organisations?
I thank my hon. Friend for his answer. In Hove and Portslade in my constituency, the Sussex multiple sclerosis treatment centre, a charitable organisation set up and run entirely by MS sufferers, was charged VAT on its building work to enlarge its centre. We were eventually able to get the VAT written off, but does my hon. Friend agree that it would be of particular benefit to all charitable organisations if there was VAT exemption for such third sector organisations?
Asked by
Celia Barlow
(Labour)
Answering body
Chancellor of the Duchy of Lancaster
Oral questions - 1st Supplementary
Status
Answered
Answered on
23 October 2007
I congratulate my hon. Friend on achieving the write-off. In any application for a local authority grant to pay for refurbishment or repairs, third sector organisations are very much encouraged to include the costs of VAT, so that every such organisation gets the full cost recovery from grants of that kind. On the wider question, there is a generous package of tax relief and tax exemptions for charities, but broader questions about VAT are a matter for the Treasury. I shall bring her point to the attention of my Treasury colleagues.
Subjects
Exemptions; Voluntary organisations; VAT; Voluntary work; Finance
Date
23 October 2007
Reference
465 c162-3
Chamber / Committee
House of Commons chamber
House
House of Commons
To ask the Chancellor of the Exchequer what estimate he has made of the value to the Exchequer of VAT receipts arising from repair and reconstruction work made necessary by the 2007 summer floods; and if he will make a statement.
To ask the Chancellor of the Exchequer what estimate he has made of the value to the Exchequer of VAT receipts arising from repair and reconstruction work made necessary by the 2007 summer floods; and if he will make a statement.
Asked by
Peter Ainsworth
(Conservative)
Answered by
Baroness Ussher
(Labour)
Answering body
Treasury
Type
Written questions
Status
Answered
Tabled on
16 October 2007
For answer on
19 October 2007
Answered on
22 October 2007
No such estimate has been made.
Subjects
Floods; Repairs and maintenance; VAT
Date
22 October 2007
Reference
159462; 465 c26W
House
House of Commons
asked Her Majesty's Government:Why repairs to listed buildings attract value added tax (VAT) when there is no VAT payable on extensions to listed buildings.
asked Her Majesty's Government:Why repairs to listed buildings attract value added tax (VAT) when there is no VAT payable on extensions to listed buildings.
Asked by
Baroness Thomas of Winchester
(Liberal Democrat)
Answered by
Lord Davies of Oldham
(Labour)
Type
Written questions
Status
Answered
Answered on
22 October 2007
Since VAT was introduced, tax has been chargeable on repairs to all buildings, but the approved alteration of certain listed buildings, including by extension, has always been VAT zero-rated. Under our VAT agreements with our European partners we can keep our existing zero rates of VAT, but we are not able to extend them or introduce any new ones. We could not therefore apply a zero rate to any repairs to any buildings.
Subjects
Building alterations; Listed buildings; Repairs and maintenance; VAT; VAT zero rating
Date
22 October 2007
Reference
5555; 695 c89WA
House
House of Lords