The changes to the VAT rules for energy-saving materials are expected to affect a relatively small number of installations. It is therefore anticipated that there will be a negligible impact on the environment.

Around 1,500 future installations of solar panels, energy-saving boilers and wind turbines are expected to be affected annually, plus some other smaller scale items. This represents less than 5% of the value of all installations currently eligible for the reduced rate. The changes are expected to have a negligible impact on the Exchequer.

A Tax Information and Impact Note was published by HMRC on GOV.UK on 10 July 2019.

The Government has no plans to increase the rate of VAT on fuels used for household energy.

However, all taxes are kept under review and decisions on tax are considered as part of the normal fiscal policy making process.

Some aircraft imported into the UK will be eligible for zero rate of VAT as shown in Notice 744C on ships, aircraft and associated services.

If an aircraft has previously been imported into the UK with the appropriate taxes paid, its location on the day of Brexit will not affect its status as domestic goods, including UK VAT paid status. On return to the UK the importer may be able to claim Returned Goods Relief (RGR). This will be subject to conditions given in the RGR Notice 236.

The free movement of aircraft being used as a means of transport is guaranteed by the Chicago Convention. This allows aircraft to land and take off at airports all over the world without the inconvenience of paying and reclaiming import duties, including VAT, each time a trip is made. This will continue after the UK leaves the EU.

We can confirm that no such discussions have taken place. The Department wrote out to the finance directors of all National Health Service providers in September 2017 reminding them of their responsibilities around tax and advising that tax avoidance arrangements should not be entered into under any circumstances. We would expect all NHS providers to follow this guidance when considering any new arrangements or different ways of working. Given these safeguards which are in place around tax avoidance in the NHS, no discussions have taken place between the Department of Health and Social Care and HM Treasury.

We can confirm that no such estimate has been made. There are a number of reasons for a Trust to set up a subsidiary company, including:

- Employ staff on more flexible and in some cases more generous terms and conditions;

- Providing services for other trusts; and

- Being able to attract staff from the local employment market.

We can confirm that no such discussions have taken place. The Department wrote out to the finance directors of all National Health Service providers in September 2017 reminding them of their responsibilities around tax and advising that tax avoidance arrangements should not be entered into under any circumstances. We would expect all NHS providers to follow this guidance when considering any new arrangements or different ways of working. Given these safeguards which are in place around tax avoidance in the NHS, no discussions have taken place between the Department of Health and Social Care and HM Treasury.

We can confirm that no such estimate has been made. There are a number of reasons for a Trust to set up a subsidiary company, including:

- Employ staff on more flexible and in some cases more generous terms and conditions;

- Providing services for other trusts; and

- Being able to attract staff from the local employment market.

I have regular discussions with Cabinet colleagues, including the Chancellor of the Exchequer on important Scottish economic and fiscal matters.

At Budget 2017, we enabled Scottish Police and Fire services to claim VAT refunds of £40m per year going forward.

The Scottish Government was aware of the VAT consequences of its restructuring in 2012, but decided to proceed because the estimated financial savings outweighed the costs.

The Government keeps all taxes under review, including VAT.

Any amendments to the VAT regime as it applies to physical publications and e-publications must be carefully assessed against policy, economic and fiscal considerations. Any representations on this issue will be considered as part of the fiscal events process.

HM Treasury has no current plans to increase VAT on fossil fuels. All taxes are kept under review and decisions on tax and their impact are considered as part of the normal fiscal policy making process.

The Government takes its environmental responsibilities very seriously and has commitments to reduce greenhouse gas emissions under the Climate Change Act 2008, as well as the Paris Agreement, which was ratified in November 2016.

The Government is committed to greening our economy and designed the changes for energy-saving materials to retain as much of the VAT relief as possible for UK households, while complying with EU law. It is anticipated these changes will have a negligible environmental impact.

While the UK remains a member of the EU, the Government is obliged to make these changes. It may be possible to amend these rules once the UK has left the EU.

The Government is committed to greening our economy and designed the changes for energy-saving materials to retain as much of the VAT relief as possible for UK households, while complying with EU law. It is anticipated these changes will have a negligible environmental impact.

While the UK remains a member of the EU, the Government is obliged to make these changes. It may be possible to amend these rules once the UK has left the EU.

The costs for writing wills that include a charitable donation are subject to the standard rate of VAT. Under the current EU VAT rules, it is not possible to zero rate or exempt these costs from VAT. Whilst the UK remains a member of the EU, it must comply with the rights and obligations that membership entails. This includes the application of EU VAT rules.

The Government is clear that tax is a sovereign matter and that it will be open to us to change in the future or include in any negotiations with the EU. While there might be more flexibility in the future, removing VAT on the cost of writing wills would need to be measured carefully and balanced against wider policy, economic and fiscal considerations.

There may be flexibility to amend VAT rules on solar panels in the future, but while the UK is a member of the EU, it is required to comply with EU VAT rules.

The Government keeps all taxes under review, including VAT.

Any amendments to the VAT regime as it applies to physical publications and e-publications must be carefully assessed against policy, economic and fiscal considerations. Any representations on this issue will be considered as part of the fiscal events process.

VAT Notice 708/6, which provides guidance on the VAT rules for energy-saving materials, is publicly available on GOV.UK. HMRC receive feedback from their customers on the content of their VAT notices and seek to incorporate this as far as possible to improve readability.

The Government consulted on the recent changes to the VAT rules for energy-saving materials in April. As part of that consultation HMRC and HMT held meetings with businesses and organisations representing the solar industry.

The Government currently applies a zero rate of VAT on clothing and footwear which is designed for children under the age of 14. This is the maximum relief allowed under EU law.

While there may be more flexibility in the future, introducing a VAT relief for all school uniforms and PE clothing would come at a cost to the Exchequer, and that cost would have to be balanced by increased taxes elsewhere, or reductions in government spending.

HMRC has made an assessment of the increased number of repayment claims that may result from the introduction of the VAT reverse charge for building and construction services. Any additional repayment claims will form part of their existing risking processes. They will continue to monitor volumes of repayment claims resulting from this VAT reverse charge.

HMRC have dedicated helplines to assist customers who need help submitting their VAT return online. HMRC also have a service for customers who need additional help to get their tax right.

Exceptionally, some customers are not required to submit VAT returns online if they genuinely cannot do so.

Mooring fees on houseboats designed or adapted for use solely as a place of permanent habitation, which do not have the means of, and are not be capable of being readily adapted for self-propulsion, are VAT exempt.

Under the current EU VAT rules, there is no scope to extend the remit of these VAT reliefs for houseboats. Whilst the UK remains a member of the EU, it must comply with the rights and obligations that membership entails. This includes the application of EU VAT rules.