Asked by: Baroness Merron (Labour - Life peer)
Question to the HM Treasury:
To ask Her Majesty's Government what plans they have to introduce an online sales tax; and, as part of any such plans, whether they intend to hold consultative forums with small businesses, including booksellers.
Answered by Viscount Younger of Leckie - Parliamentary Under-Secretary (Department for Work and Pensions)
At Autumn Budget 2021, the Government announced that it will continue to explore the arguments for and against an Online Sales Tax (OST). No decisions on whether to proceed with an OST have yet been made. If implemented, the revenue from an OST would be used to provide business rates relief for in-store retail. The consultation will launch shortly.
The Government would welcome views and evidence from a range of stakeholders, including small businesses and booksellers. Details of how interested stakeholders can engage with the process will be published alongside the consultation.
Asked by: Baroness Merron (Labour - Life peer)
Question to the HM Treasury:
To ask Her Majesty's Government what assessment they have made of the impact of the proposed reform of alcohol duty announced in the Autumn Budget Statement on (1) alcohol-related hospitalisations, (2) alcohol-related deaths, and (3) other health outcomes.
Answered by Lord Agnew of Oulton
The reform of alcohol duty has been designed to support the Government’s public health objectives. From 2023, all drinks will be taxed according to their alcohol content. Some high strength products such as white cider will go up in duty, whilst draught beer and cider in pubs will pay less duty. The Government expects that these changes will have a positive impact, with the potential to reduce alcohol-related hospitalisations and deaths, as well as providing other positive health outcomes.Asked by: Baroness Merron (Labour - Life peer)
Question to the HM Treasury:
To ask Her Majesty's Government what assessment they have made of the impact of the proposed reform of alcohol duty announced in the Autumn Budget Statement on alcohol consumption.
Answered by Lord Agnew of Oulton
The reform of alcohol duty has been designed to support the Government’s public health objectives. From 2023, all drinks will be taxed according to their alcohol content. Some high strength products such as white cider will go up in duty, whilst draught beer and cider in pubs will pay less duty. The Government expects that these changes will have a positive impact, with the potential to reduce alcohol-related hospitalisations and deaths, as well as providing other positive health outcomes.Asked by: Baroness Merron (Labour - Life peer)
Question to the HM Treasury:
To ask Her Majesty's Government what projections HMRC has made of the number of ATA Carnet applications it will need to process in (1) 2021/22, and (2) 2022/23.
Answered by Lord Agnew of Oulton
When moving goods temporarily into or out of the UK, an ATA Carnet provides an option which can help simplify customs formalities by allowing a single document to be used for clearing goods through customs in the countries that are part of ATA Carnet system. The use of a carnet is optional and is a commercial decision depending on an individual or business’s specific circumstances. In the UK, ATA Carnets are administered by the London Chamber of Commerce and Industry (LCCI).
International travel has been severely affected by the COVID-19 pandemic and the number of goods movements using ATA Carnets has dropped. At the moment it is difficult to project numbers with any certainty. Numbers are likely to increase owing to the UK’s withdrawal from the EU and the gradual lifting of travel restrictions throughout the world. HMRC, in conjunction with the LCCI and Border Force, monitor ATA Carnet usage on a regular basis.
An alternative option to an ATA Carnet is the use of the Temporary Admission procedure in conjunction with Returned Goods Relief. Temporary Admission is a customs special procedure that may be used to temporarily import goods into the UK without payment of duties subject to relevant conditions being met.
Businesses and individuals returning goods to the UK, having temporarily imported them to another customs territory, can claim relief from import VAT and any customs duty under Returned Goods Relief providing specific conditions are met. Returned Goods Relief applies to goods exported from the UK and re-imported in an unaltered state.
The EU operates similar procedures therefore, for goods moving temporarily to the EU, the EU’s Temporary Admission procedure may be applicable, and the EU’s Returned Goods Relief may apply where goods are returned to the EU having been temporarily imported into the UK. The management of EU import and export procedures is the responsibility of the customs authorities of the EU Member States.