To match an exact phrase, use quotation marks around the search term. eg. "Parliamentary Estate". Use "OR" or "AND" as link words to form more complex queries.


Keep yourself up-to-date with the latest developments by exploring our subscription options to receive notifications direct to your inbox

Written Question
Small Businesses: VAT
Thursday 20th July 2023

Asked by: Dan Jarvis (Labour - Barnsley Central)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what recent assessment he has made of the potential impact of the annual VAT threshold on small business growth.

Answered by Victoria Atkins - Secretary of State for Health and Social Care

Views on the VAT registration threshold are divided and the case for change has been regularly reviewed over the years. While some businesses have argued that a higher threshold would reduce administrative and financial burdens, others contend that a lower threshold would provide a fairer competitive environment.

In 2018, the Government consulted on how the design of the VAT registration threshold could better incentivise growth. However, there was no clear option for reform.

It was announced at Autumn Budget 2022 that the VAT threshold will be maintained at its current level of £85,000 until 31 March 2026.


Written Question
Small Businesses: VAT
Thursday 20th July 2023

Asked by: Dan Jarvis (Labour - Barnsley Central)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what recent assessment he has made of the potential merits of reforms to VAT to encourage small businesses growth.

Answered by Victoria Atkins - Secretary of State for Health and Social Care

The Government recognises that accounting for VAT can be a burden on small businesses. This is why, at £85,000, the UK has a higher VAT registration threshold than any EU Member State and the second highest in the OECD. This keeps the majority of UK businesses out of VAT altogether.


Written Question
Capita: Cybercrime
Monday 3rd July 2023

Asked by: Dan Jarvis (Labour - Barnsley Central)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether he has had recent discussions with Capita on the potential impact of the cyber attack on their systems on members of the Mineworkers Pension Scheme.

Answered by Andrew Griffith - Minister of State (Department for Science, Innovation and Technology)

The Chancellor of the Exchequer has not held discussions with Capita on the potential impact to members of the Mineworkers’ Pension Scheme from the recent cyber incident.

HM Treasury has worked closely with the Bank of England, Financial Conduct Authority, and the National Cyber Security Centre to monitor any impacts in the finance sector of the cyber incident. The financial regulators have engaged directly with Capita.


Written Question
Cost of Living
Thursday 9th March 2023

Asked by: Dan Jarvis (Labour - Barnsley Central)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will take steps to provide financial support to people living in coalfields in the context of rises in the cost of living.

Answered by John Glen - Paymaster General and Minister for the Cabinet Office

The Government understands that people are worried about the cost-of-living challenges ahead. That’s why decisive action has been taken to support all households across the UK, whilst remaining fiscally responsible.

We have already announced further support for next year worth £26 billion in 2023-24, meaning over 8 million of the most vulnerable households will continue to be supported through next winter via additional Cost of Living Payments and an extension to the household support fund.

The Chancellor is fully committed to ensuring the benefits of economic development are felt right across the country, including with billions in support for local growth, skills training and transport.


Written Question
Driving: Costs
Thursday 9th February 2023

Asked by: Dan Jarvis (Labour - Barnsley Central)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will publish the (a) formula and (b) sources of data used to calculate motoring costs.

Answered by James Cartlidge - Minister of State (Ministry of Defence)

Approved Mileage Allowance Payments (AMAPs) are used by employers to reimburse an employee’s expenses for business mileage in their private vehicle. The government sets the AMAP rates to minimise administrative burdens.

The AMAP rates aim to reflect running costs including fuel, servicing and depreciation. Depreciation is estimated to constitute the most significant proportion of the AMAP rates.

There is no formula or calculation which delivers the AMAPs rates for cars of 45 pence per mile for the first 10,000 miles and 25 pence per mile thereafter. The decision on what rates to adopt is a policy decision taken by the Chancellor after considering a range of factors. These factors include:

• the costs of motoring per business mile for a range of cars and mileages;

• the transport needs of business;

• the cost to the Exchequer of changing the rate;

• the overall fiscal position.”

Employers are not required to use the AMAPs rates. Instead, they can agree to reimburse a different amount that better reflects their employees’ circumstances. If an employee is paid less than the AMAP rate, they can claim Mileage Allowance Relief (MAR) on the shortfall. However, where payments exceed the relevant AMAP rate, there will be a tax and National Insurance charge on the difference.


Written Question
VAT: Charities
Thursday 8th December 2022

Asked by: Dan Jarvis (Labour - Barnsley Central)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will exempt charities from VAT where a minimum donation on goods is required.

Answered by Victoria Atkins - Secretary of State for Health and Social Care

Where a charity chooses to offer its goods or services for free and invites voluntary donations, with no minimum payment required and with no expectation of anything in return, no VAT is charged.


Where the charity wishes to sell its goods and services for a set price, and is VAT registered, it must charge VAT unless a VAT relief exists. There is no VAT due on an amount paid voluntarily over and above the set price.


Charities benefit from a range of tax reliefs, including a zero-rate relief for the sale of donated goods. Costed tax reliefs value these at over £5.4 billion in the year ending April 2022.

While all taxes are kept under review, we have no plans to make changes to the VAT treatment of minimum donations.


Written Question
Horizon Europe
Thursday 17th November 2022

Asked by: Dan Jarvis (Labour - Barnsley Central)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether he plans to ringfence funding allocated to Horizon Europe for alternative programmes in the event of the UK no longer being a participant in that programme.

Answered by John Glen - Paymaster General and Minister for the Cabinet Office

Consistent with the sector’s preference to associate to EU R&D programmes, the Government and set aside funding for association at Spending Review 2021 and has continued negotiations with the EU, while ensuring the sector is supported by funding the Horizon Guarantee. If the EU does not formalise the UK’s association soon, we will ensure that the UK’s science superpower and innovation nation ambitions are supported by putting in place an ambitious alternative, funded from the budget we set aside for our association to these programmes.


Written Question
Research: Finance
Thursday 17th November 2022

Asked by: Dan Jarvis (Labour - Barnsley Central)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to the UK Research and Development Roadmap, published in July 2020, if he will make an assessment of the potential merits of publishing a plan for funding research and development spending up to 2027.

Answered by John Glen - Paymaster General and Minister for the Cabinet Office

The government publishes plans for funding research and development in multi-year spending reviews. The 2021 Spending Review published plans for the period 2022/23 to 24/25. Future Spending Reviews will cover years beyond that.


Written Question
Car Allowances
Monday 14th November 2022

Asked by: Dan Jarvis (Labour - Barnsley Central)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment he has made of the feasibility of increasing the standard mileage and fuel rates in line with inflation.

Answered by James Cartlidge - Minister of State (Ministry of Defence)

Approved Mileage Allowance Payments (AMAPs) are used by employers to reimburse an employee’s expenses for business mileage in their private vehicle.

The government sets the AMAP rates to minimise administrative burdens. The AMAP rates aim to reflect running costs including fuel, servicing and depreciation. Depreciation is estimated to constitute the most significant proportion of the AMAP rates.

Employers are not required to use the AMAPs rates. Instead, they can agree to reimburse a different amount that better reflects their employees’ circumstances. If an employee is paid less than the AMAP rate, they can claim Mileage Allowance Relief (MAR) on the shortfall. However, where payments exceed the relevant AMAP rate, there will be a tax and National Insurance charge on the difference.

Like all taxes and allowances, the Government keeps the AMAP rate under review.

The Government also sets out Advisory Fuel Rates (AFR) for company car users. These rates reflect average miles per gallon (MPG) for vehicle types from manufacturers’ information, taking into account annual sales to businesses, combined with petrol and diesel prices.

AFRs are not mandatory, and employers and employees can agree to use different rates to reflect scenarios in which a car is more fuel efficient or where the fuel cost per mile of business travel is higher. Where an employer pays a rate higher than the published AFRs, no tax charge will arise if the employee is able to demonstrate there is no profit element.

The AFRs are reviewed by HMRC on a quarterly basis.


Written Question
Car Allowances
Monday 14th November 2022

Asked by: Dan Jarvis (Labour - Barnsley Central)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will publish the formula used to calculate standard mileage and fuel rates.

Answered by James Cartlidge - Minister of State (Ministry of Defence)

Approved Mileage Allowance Payments (AMAPs) are used by employers to reimburse an employee’s expenses for business mileage in their private vehicle.

The government sets the AMAP rates to minimise administrative burdens. The AMAP rates aim to reflect running costs including fuel, servicing and depreciation. Depreciation is estimated to constitute the most significant proportion of the AMAP rates.

Employers are not required to use the AMAPs rates. Instead, they can agree to reimburse a different amount that better reflects their employees’ circumstances. If an employee is paid less than the AMAP rate, they can claim Mileage Allowance Relief (MAR) on the shortfall. However, where payments exceed the relevant AMAP rate, there will be a tax and National Insurance charge on the difference.

Like all taxes and allowances, the Government keeps the AMAP rate under review.

The Government also sets out Advisory Fuel Rates (AFR) for company car users. These rates reflect average miles per gallon (MPG) for vehicle types from manufacturers’ information, taking into account annual sales to businesses, combined with petrol and diesel prices.

AFRs are not mandatory, and employers and employees can agree to use different rates to reflect scenarios in which a car is more fuel efficient or where the fuel cost per mile of business travel is higher. Where an employer pays a rate higher than the published AFRs, no tax charge will arise if the employee is able to demonstrate there is no profit element.

The AFRs are reviewed by HMRC on a quarterly basis.