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To ask Mr Chancellor of the Exchequer, what representations he received from existing large public-sector contractors before deciding to remove VAT charges for private-sector bidders on public-sector contracts.
To ask Mr Chancellor of the Exchequer, what representations he received from existing large public-sector contractors before deciding to remove VAT charges for private-sector bidders on public-sector contracts.
The Government has received no representations from contractors on this matter.
To ask Mr Chancellor of the Exchequer, what assessment he has made of the potential effect of removing VAT charges for private-sector bidders on public-sector contracts on drives to increase off-the-shelf ICT purchasing.
To ask Mr Chancellor of the Exchequer, what assessment he has made of the potential effect of removing VAT charges for private-sector bidders on public-sector contracts on drives to increase off-the-shelf ICT purchasing.
There are no plans to remove VAT in relation to off-the-shelf ICT purchasing and thus no assessment has been made.
To ask Mr Chancellor of the Exchequer, how much in VAT revenue accrued to the public purse from the Severn Crossings tolls in (a) 2013-14 and (b) 2012-13.
To ask Mr Chancellor of the Exchequer, how much in VAT revenue accrued to the public purse from the Severn Crossings tolls in (a) 2013-14 and (b) 2012-13.
HMRC have a statutory duty of confidentiality which limits the information they can disclose, including to Ministers. However, I can refer the Honourable Member to the answer given on 18th July 2014 in HL1269, which was based on the company’s accounts.
To ask Mr Chancellor of the Exchequer, if he will make it his policy to exempt community groups, charities and other not-for-profit organisations from the requirement to pay VAT on the installation of government-funded high-speed broadband cabinets; and if he will make a statement.
To ask Mr Chancellor of the Exchequer, if he will make it his policy to exempt community groups, charities and other not-for-profit organisations from the requirement to pay VAT on the installation of government-funded high-speed broadband cabinets; and if he will make a statement.
EU VAT law does not enable an exemption of VAT for the installation of high-speed broadband cabinets. However, the government has provided £1.7bn of direct funding to deliver superfast broadband to 95% of premises by 2017 with over 2 million homes reached so far. The broadband connection voucher scheme has also been extended to March 2016 and will be available in a total of 50 cities by 1 April 2015. The scheme provides vouchers of up to £3,000 to support broadband connection upgrades for small businesses, charities, social enterprises and sole traders.
At Budget we also announced a new ambition that ultrafast broadband of at least 100 Megabits per second should become available to nearly all UK premises, to be supported by market delivery and government action to remove barriers to investment and reduce red tape.
To ask Mr Chancellor of the Exchequer, how much VAT was refunded under COS14 rules in each of the last three financial years.
To ask Mr Chancellor of the Exchequer, how much VAT was refunded under COS14 rules in each of the last three financial years.
The VAT refunded under COS14 rules was £990m in 2011-12, £1,050m in 2012-13, and £960m in 2013-14.
To ask Mr Chancellor of the Exchequer, what assessment he has made of the performance of HM Revenue and Customs against its targets on the processing and completion of corporate VAT returns.
To ask Mr Chancellor of the Exchequer, what assessment he has made of the performance of HM Revenue and Customs against its targets on the processing and completion of corporate VAT returns.
HM Revenue & Customs receive over 99% of VAT returns from business electronically. These are processed automatically. We commit to processing all VAT Returns within 8 days of receipt.
All returns where a repayment is claimed are subject to an automated risk process, following which HMRC either makes the repayment or carries out further checks. HMRC has a statutory responsibility to take decisions on repayments within 30 days. In cases where HMRC does not achieve this, it is required to pay a repayment supplement. In 2013/14, HMRC met its statutory responsibility in over 99% of cases.
Returns where a payment is due are not subject to the same automated risk assessment. Cases are selected for compliance checks on the basis of a range of risk factors not necessarily triggered by individual VAT returns.
To ask Mr Chancellor of the Exchequer, what the average length of time was for a decision to be made by HM Revenue and Customs related to a business VAT return in each year since 2010.
To ask Mr Chancellor of the Exchequer, what the average length of time was for a decision to be made by HM Revenue and Customs related to a business VAT return in each year since 2010.
HM Revenue & Customs receive over 99% of VAT returns from business electronically. These are processed automatically. We commit to processing all VAT Returns within 8 days of receipt.
All returns where a repayment is claimed are subject to an automated risk process, following which HMRC either makes the repayment or carries out further checks. HMRC has a statutory responsibility to take decisions on repayments within 30 days. In cases where HMRC does not achieve this, it is required to pay a repayment supplement. In 2013/14, HMRC met its statutory responsibility in over 99% of cases.
Returns where a payment is due are not subject to the same automated risk assessment. Cases are selected for compliance checks on the basis of a range of risk factors not necessarily triggered by individual VAT returns. We therefore do not have information on the average length of time for a decision to be made related to a business VAT return in each year since 2010.
To ask Mr Chancellor of the Exchequer, how many VAT-registered property rental companies there were in each year since May 2010.
To ask Mr Chancellor of the Exchequer, how many VAT-registered property rental companies there were in each year since May 2010.
Supplies of residential property letting are exempt from VAT, so businesses that only make such exempt supplies are not entitled to register for VAT.
In each of the relevant years, the number of VAT- registered businesses whose declared trade classification was Letting or Renting own or Leased Real Estate was as follows:
Year |
No of VAT registered businesses |
2005 | 4,089 |
2006 | 4,997 |
2007 | 6,264 |
2008 | 10,860 |
2009 | 14,701 |
2010 |
18,774 |
2011 |
22,520 |
2012 |
26,076 |
2013 |
29,149 |
2014 |
32,502 |
To ask Mr Chancellor of the Exchequer, how many VAT-registered property rental companies there were in each year since May 2010.
To ask Mr Chancellor of the Exchequer, how many VAT-registered property rental companies there were in each year since May 2010.
Supplies of residential property letting are exempt from VAT, so businesses that only make such exempt supplies are not entitled to register for VAT.
In each of the relevant years, the number of VAT- registered businesses whose declared trade classification was Letting or Renting own or Leased Real Estate was as follows:
Year |
No of VAT registered businesses |
2005 | 4,089 |
2006 | 4,997 |
2007 | 6,264 |
2008 | 10,860 |
2009 | 14,701 |
2010 |
18,774 |
2011 |
22,520 |
2012 |
26,076 |
2013 |
29,149 |
2014 |
32,502 |
To ask Her Majesty’s Government what plans they have (1) to afford sixth form colleges the same funding protection as schools in any future spending allocation, and (2) to allow sixth form colleges zero VAT on new capital programmes as currently applies to the school sector.
To ask Her Majesty’s Government what plans they have (1) to afford sixth form colleges the same funding protection as schools in any future spending allocation, and (2) to allow sixth form colleges zero VAT on new capital programmes as currently applies to the school sector.
Decisions about how 16-19 institutions will be funded in 2016/17 will be subject to the outcome of the next cross-government spending round.
Current capital allocations paid to sixth form colleges are in many cases already funded at 100% of the total project cost including VAT, where it is payable. This means that although colleges have to pay VAT on some building works they are not necessarily disadvantaged because of the VAT rules on Education Funding Agency funded programmes. However, we acknowledge that they are not able to recover their VAT costs on self-funded capital projects and certain areas of non-capital expenditure.
VAT refund schemes are the responsibility of Her Majesty’s Treasury. The Department for Education continues to look at how the capital needs of sixth form colleges can be met.
Before speaking to clauses 66 and 67 and new clause 1, may I first say what a great pleasure it is to serve under your chairmanship, Dame Dawn? This is the last of a great number of Finance Bills in which you have played one role or another, and I...
Before speaking to clauses 66 and 67 and new clause 1, may I first say what a great pleasure it is to serve under your chairmanship, Dame Dawn? This is the last of a great number of Finance Bills in which you have played one role or another, and I...
Let me first say that I fully associate myself with the remarks that the Prime Minister has just made about the victims of infected blood. We undertake today to act on those recommendations as well. I also join the Prime Minister in offering my condolences to the families who lost loved ones in the devastating plane crash yesterday, especially remembering the three British victims. Our thoughts are with all the victims, their families and their friends.
On Monday, the Prime Minister announced his retirement plans. He said that it was because he believed in giving straight answers to straight questions. After five years of Prime Minister’s questions, that was music to my ears. So here is a straight question: will he now rule out a rise in VAT?
Let me first say that I fully associate myself with the remarks that the Prime Minister has just made about the victims of infected blood. We undertake today to act on those recommendations as well. I also join the Prime Minister in offering my condolences to the families who lost loved ones in the devastating plane crash yesterday, especially remembering the three British victims. Our thoughts are with all the victims, their families and their friends.
On Monday, the Prime Minister announced his retirement plans. He said that it was because he believed in giving straight answers to straight questions. After five years of Prime Minister’s questions, that was music to my ears. So here is a straight question: will he now rule out a rise in VAT?
In 43 days’ time, I plan to arrange the right hon. Gentleman’s retirement. But he is right: straight questions deserve straight answers, and the answer is yes.
In 43 days’ time, I plan to arrange the right hon. Gentleman’s retirement. But he is right: straight questions deserve straight answers, and the answer is yes.
In 43 days’ time, I plan to arrange the right hon. Gentleman’s retirement. But he is right: straight questions deserve straight answers, and the answer is yes.
Let me first say that I fully associate myself with the remarks that the Prime Minister has just made about the victims of infected blood. We undertake today to act on those recommendations as well. I also join the Prime Minister in offering my condolences to the families who lost loved ones in the devastating plane crash yesterday, especially remembering the three British victims. Our thoughts are with all the victims, their families and their friends.
On Monday, the Prime Minister announced his retirement plans. He said that it was because he believed in giving straight answers to straight questions. After five years of Prime Minister’s questions, that was music to my ears. So here is a straight question: will he now rule out a rise in VAT?
I have here a cutting from The Press in York on 24 April 2010, which says:
“David Cameron last night dismissed claims the Tories would put up VAT if they win the election”.
That was at the last election. Why should the public believe promises that he makes at the coming election?
I have here a cutting from The Press in York on 24 April 2010, which says:
“David Cameron last night dismissed claims the Tories would put up VAT if they win the election”.
That was at the last election. Why should the public believe promises that he makes at the coming election?
I have given the straightest possible answer, and this time in government we know what needs to be done—we know the changes, and both sides of this House have voted for a £30 billion adjustment. Those on the Labour Front Bench voted for it too. We have set out what needs to happen with departmental spending, welfare and tax avoidance. The Labour party has said that half of the £30 billion must be raised in taxes, so we know it: there is a tax bombshell coming from Labour, and it is going to be, we learned today, a jobs tax bombshell. They wanted to do it before the last election, and they want to do it after the next election. It would wreck our economy and put up taxes for working people, and there is only one group of people who can stop it.
I have given the straightest possible answer, and this time in government we know what needs to be done—we know the changes, and both sides of this House have voted for a £30 billion adjustment. Those on the Labour Front Bench voted for it too. We have set out what needs to happen with departmental spending, welfare and tax avoidance. The Labour party has said that half of the £30 billion must be raised in taxes, so we know it: there is a tax bombshell coming from Labour, and it is going to be, we learned today, a jobs tax bombshell. They wanted to do it before the last election, and they want to do it after the next election. It would wreck our economy and put up taxes for working people, and there is only one group of people who can stop it.
I have given the straightest possible answer, and this time in government we know what needs to be done—we know the changes, and both sides of this House have voted for a £30 billion adjustment. Those on the Labour Front Bench voted for it too. We have set out what needs to happen with departmental spending, welfare and tax avoidance. The Labour party has said that half of the £30 billion must be raised in taxes, so we know it: there is a tax bombshell coming from Labour, and it is going to be, we learned today, a jobs tax bombshell. They wanted to do it before the last election, and they want to do it after the next election. It would wreck our economy and put up taxes for working people, and there is only one group of people who can stop it.
I have here a cutting from The Press in York on 24 April 2010, which says:
“David Cameron last night dismissed claims the Tories would put up VAT if they win the election”.
That was at the last election. Why should the public believe promises that he makes at the coming election?
To ask the Prime Minister, if, during the discussions of the effect on UK micro-businesses of EU digital VAT legislation since its implementation on 1 January 2015 at the March 2015 European Council meeting in Brussels, he will negotiate for a derogation for micro-businesses; if he will publish details of...
To ask the Prime Minister, if, during the discussions of the effect on UK micro-businesses of EU digital VAT legislation since its implementation on 1 January 2015 at the March 2015 European Council meeting in Brussels, he will negotiate for a derogation for micro-businesses; if he will publish details of...
I updated the House on the March 2015 European Council meeting on 23 March 2015, Official Report, columns 1120-1122.
While the UK supports Directive 2008/8/EC on EU VAT for digital services sold across borders, this Government is making sure that microbusinesses are not disadvantaged. I raised the challenges created by the new directive for UK microbusinesses with the President of the European Commission in Brussels last week. The Commission is looking into this and will publish a report reviewing implementation of the Directive. We will continue to push this to make sure that we get the best deal for British firms.
To ask Mr Chancellor of the Exchequer, how much revenue is protected by applying the EU VAT place of supply rules to micro businesses and sole traders which operate under the UK VAT threshold.
To ask Mr Chancellor of the Exchequer, how much revenue is protected by applying the EU VAT place of supply rules to micro businesses and sole traders which operate under the UK VAT threshold.
A Tax information and Impact Note was published on 10 December 2013, which included an assessment of the additional revenue raised by the change. It is available at:
https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/385370/OLD_complete_v3.pdf
To ask Mr Chancellor of the Exchequer, what recent representations his Department has received on the level of VAT applicable to small tourist businesses.
To ask Mr Chancellor of the Exchequer, what recent representations his Department has received on the level of VAT applicable to small tourist businesses.
The Government has received a number of representations from the ‘Cut Tourism VAT’ campaign.
I refer the Hon gentleman to my comments during the recent Westminster Hall debate on 17 March 2015.
To ask Mr Chancellor of the Exchequer, whether parking notices (a) constitute taxable supply and (b) are subject to VAT.
To ask Mr Chancellor of the Exchequer, whether parking notices (a) constitute taxable supply and (b) are subject to VAT.
VAT is not due on fines and similar penalties levied in connection with parking.