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The government has today announced immediate action to cut VAT on electricity bills to give millions of households breathing space on the cost of living.
Domestic electricity is currently subject to the reduced rate of VAT (5%). From October 1, in time to impact the next Ofgem price cap, a zero...
The government has today announced immediate action to cut VAT on electricity bills to give millions of households breathing space on the cost of living.
Domestic electricity is currently subject to the reduced rate of VAT (5%). From October 1, in time to impact the next Ofgem price cap, a zero...
This House notes that the zero rate of VAT on energy saving materials introduced by the last government in 2022 is due to end on 31st March 2027; believes that this zero VAT rate makes the installation of such materials more affordable and so encourages householders to install them, resulting in less consumption of energy, less emissions of CO2 and lower fuel bills; and calls on HM Treasury to announce expeditiously that the zero VAT rate will be extended beyond 31st March 2027.
This House notes that the zero rate of VAT on energy saving materials introduced by the last government in 2022 is due to end on 31st March 2027; believes that this zero VAT rate makes the installation of such materials more affordable and so encourages householders to install them, resulting...
My honourable friend the Exchequer Secretary to the Treasury (Dan Tomlinson) has today made the following Written Ministerial Statement.
Today the government sets out further reforms to simplify and modernise the tax and customs system, building on the commitment first made in the HMRC Transformation Roadmap published in July 2025 and...
My honourable friend the Exchequer Secretary to the Treasury (Dan Tomlinson) has today made the following Written Ministerial Statement.
Today the government sets out further reforms to simplify and modernise the tax and customs system, building on the commitment first made in the HMRC Transformation Roadmap published in July 2025 and...
Today the government sets out further reforms to simplify and modernise the tax and customs system, building on the commitment first made in the HMRC Transformation Roadmap published in July 2025 and confirmed at Budget 2025.
The measures announced today simplify rules, improve taxpayer guidance, and ensure more taxpayers can...
Today the government sets out further reforms to simplify and modernise the tax and customs system, building on the commitment first made in the HMRC Transformation Roadmap published in July 2025 and confirmed at Budget 2025.
The measures announced today simplify rules, improve taxpayer guidance, and ensure more taxpayers can...
To ask the Chancellor of the Exchequer, what recent assessment she has made of the potential economic merits of zero rating VAT on admission tickets for children's play centres.
To ask the Chancellor of the Exchequer, what recent assessment she has made of the potential economic merits of zero rating VAT on admission tickets for children's play centres.
The Government recognises the vital role that children’s play centres play in supporting working families and their contribution to communities across the country. To support them and other businesses we are introducing new permanently lower business rates for eligible retail, hospitality and leisure (RHL) properties, including soft play centres. These tax reductions are worth nearly £1 billion per year and will benefit over 750,000 properties.
VAT is a broad-based tax on consumption, and the 20 per cent standard rate applies to most goods and services. A tax relief here would come at a cost to the Exchequer, reducing the revenue available for vital public services and would have to represent value for money for the taxpayer. Exceptions to the standard rate have always been limited and balanced against affordability considerations.
To ask the Chancellor of the Exchequer, what assessment she has made of the cost impact on the public purse of zero rating VAT for children's play centres.
To ask the Chancellor of the Exchequer, what assessment she has made of the cost impact on the public purse of zero rating VAT for children's play centres.
The Government recognises the vital role that children’s play centres play in supporting working families and their contribution to communities across the country. To support them and other businesses we are introducing new permanently lower business rates for eligible retail, hospitality and leisure (RHL) properties, including soft play centres. These tax reductions are worth nearly £1 billion per year and will benefit over 750,000 properties.
VAT is a broad-based tax on consumption, and the 20 per cent standard rate applies to most goods and services. A tax relief here would come at a cost to the Exchequer, reducing the revenue available for vital public services and would have to represent value for money for the taxpayer. Exceptions to the standard rate have always been limited and balanced against affordability considerations.
To ask the Chancellor of the Exchequer, what recent discussions she has had with the Department for Education on the effect of VAT on the affordability for families of children's play centres.
To ask the Chancellor of the Exchequer, what recent discussions she has had with the Department for Education on the effect of VAT on the affordability for families of children's play centres.
The Government recognises the vital role that children’s play centres play in supporting working families and their contribution to communities across the country. To support them and other businesses we are introducing new permanently lower business rates for eligible retail, hospitality and leisure (RHL) properties, including soft play centres. These tax reductions are worth nearly £1 billion per year and will benefit over 750,000 properties.
VAT is a broad-based tax on consumption, and the 20 per cent standard rate applies to most goods and services. A tax relief here would come at a cost to the Exchequer, reducing the revenue available for vital public services and would have to represent value for money for the taxpayer. Exceptions to the standard rate have always been limited and balanced against affordability considerations.
To ask the Chancellor of the Exchequer, what steps she has taken to simplify the evidence requirements for disability related zero rating.
To ask the Chancellor of the Exchequer, what steps she has taken to simplify the evidence requirements for disability related zero rating.
In the 2020 Budget the government announced that e-publications would be charged VAT at the zero rate, in the same way as books, newspapers and magazines. This change took effect from 1 May 2020.
In the 2020 Budget the government announced that e-publications would be charged VAT at the zero rate, in the same way as books, newspapers and magazines. This change took effect from 1 May 2020.
To ask the Chancellor of the Exchequer, what estimate she has made of the total value of the (a) VAT zero-rating and (b) Insurance Premium Tax concession applied to vehicles (i) purchased or (ii) leased as part of the Motability Scheme from the most recent data available.
To ask the Chancellor of the Exchequer, what estimate she has made of the total value of the (a) VAT zero-rating and (b) Insurance Premium Tax concession applied to vehicles (i) purchased or (ii) leased as part of the Motability Scheme from the most recent data available.
HMRC’s published tax relief statistics provide an estimate of the cost of the Zero Rate of VAT for Vehicles and other supplies to disabled people (vehicles only) of £1,210 million in 2023-24, see Non-structural tax reliefs - GOV.UK. Most of this cost represents vehicles in the Motability scheme, but it also includes other sales of adapted vehicles to disabled people.
To ask the Chancellor of the Exchequer, whether her Department has made an assessment on the potential merits of extending eligibility for the zero-rate VAT for charities to include flood defence equipment.
To ask the Chancellor of the Exchequer, whether her Department has made an assessment on the potential merits of extending eligibility for the zero-rate VAT for charities to include flood defence equipment.
To protect the country from the devastating impacts of flooding, the Government has committed £2.4 billion over the next two years to improve flood resilience by maintaining, repairing and building flood defences.
Through this funding the Government provides direct support to communities facing flooding, and therefore we have no plans to change the VAT treatment of flood defence equipment for charities. 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 second largest tax forecast to raise £171 billion in 2024/25. Taxation is a vital source of revenue that helps to fund vital public services including schools and hospitals.
Clause 23-29 and Schedule 1 agreed to, one with an amendment. Clause 23, amendment 87, negatived on division (2 to 10). Amendment 91 negatived on division (3 to 10). Clause 24, amendment 46, negatived on division (5 to 10). Written evidence reported.
Clause 23-29 and Schedule 1 agreed to, one with an amendment. Clause 23, amendment 87, negatived on division (2 to 10). Amendment 91 negatived on division (3 to 10). Clause 24, amendment 46, negatived on division (5 to 10). Written evidence reported.
Clauses 21-22 agreed to, one with an amendment. Clause 23 under consideration.
Clauses 21-22 agreed to, one with an amendment. Clause 23 under consideration.
To ask His Majesty's Government whether they have monitored unauthorised alterations to listed buildings since the removal of the zero rating of VAT in 2012.
To ask His Majesty's Government whether they have monitored unauthorised alterations to listed buildings since the removal of the zero rating of VAT in 2012.
The Government does not monitor unauthorised alterations to listed buildings. This is a matter for individual local planning authorities.
As set out in a written ministerial statement yesterday, the Government will introduce a statutory levy on gambling operators, which was a commitment made as part of the gambling White Paper in 2023. Society lotteries will be charged the levy at the lowest rate of 0.1%. I know that they are a vital fundraising tool for many charities, community groups and sports clubs up and down the country.
As set out in a written ministerial statement yesterday, the Government will introduce a statutory levy on gambling operators, which was a commitment made as part of the gambling White Paper in 2023. Society lotteries will be charged the levy at the lowest rate of 0.1%. I know that they are a vital fundraising tool for many charities, community groups and sports clubs up and down the country.
Whether she has had recent representations from society lotteries on the potential merits of zero-rating those organisations under any future statutory levy on gambling operators.
My understanding was that the levy came after the money had gone to good causes, but I am not the Gambling Minister, who sits in the other place. I will happily arrange a meeting for the right hon. Member with the Gambling Minister.
My understanding was that the levy came after the money had gone to good causes, but I am not the Gambling Minister, who sits in the other place. I will happily arrange a meeting for the right hon. Member with the Gambling Minister.
I refer the House to my entry in the Register of Members’ Financial Interests. The Minister clearly recognises, as we all do, the contribution that society lotteries make to our constituencies through various organisations. Does she recognise that not-for-profit society lotteries will have to fund any levy due from their charitable return, which the sector, and I think many of us, feel amounts to a charity tax?
I refer the House to my entry in the Register of Members’ Financial Interests. The Minister clearly recognises, as we all do, the contribution that society lotteries make to our constituencies through various organisations. Does she recognise that not-for-profit society lotteries will have to fund any levy due from their charitable return, which the sector, and I think many of us, feel amounts to a charity tax?
I refer the House to my entry in the Register of Members’ Financial Interests. The Minister clearly recognises, as we all do, the contribution that society lotteries make to our constituencies through various organisations. Does she recognise that not-for-profit society lotteries will have to fund any levy due from their charitable return, which the sector, and I think many of us, feel amounts to a charity tax?
My understanding was that the levy came after the money had gone to good causes, but I am not the Gambling Minister, who sits in the other place. I will happily arrange a meeting for the right hon. Member with the Gambling Minister.
Whether she has had recent representations from society lotteries on the potential merits of zero-rating those organisations under any future statutory levy on gambling operators.
Whether she has had recent representations from society lotteries on the potential merits of zero-rating those organisations under any future statutory levy on gambling operators.
As set out in a written ministerial statement yesterday, the Government will introduce a statutory levy on gambling operators, which was a commitment made as part of the gambling White Paper in 2023. Society lotteries will be charged the levy at the lowest rate of 0.1%. I know that they are a vital fundraising tool for many charities, community groups and sports clubs up and down the country.
To ask His Majesty's Government what assessment they have made of the tax lost through the continuing zero rating of VAT on books.
To ask His Majesty's Government what assessment they have made of the tax lost through the continuing zero rating of VAT on books.
The estimates of the Exchequer costs of the requested VAT reliefs in 2023-24 are as follows.
The estimate of the cost of zero-rating printed matter and e-publications, which includes books, was £1,700m. The objective of this relief is to support literacy and reading by reducing the cost of books, newspapers, magazines etc. in printed and electronic form.
The estimate of the cost of zero-rating children’s clothing and protective footwear and helmets was £2,100m. The objective of this relief is to support families by reducing the cost of children’s clothing.
The estimated cost of the exemption for burial and cremation was £720m. This relief provides exemption from VAT for burial and exemption services.
These estimates, together with those for previous years, may be found in the Tax Relief Statistics published by HM Revenue and Customs on GOV.UK . The latest estimates were published in December 2023 with values for financial year 2023-24 being forecasts. Updated estimates will be published on 5 December 2024.