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
Defibrillators: VAT
Thursday 16th November 2023

Asked by: George Howarth (Labour - Knowsley)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will meet representatives of (a) the Heart Restart Tax campaign and (b) British Healthcare Trades Association to discuss the potential merits of removing VAT from automated external defibrillators.

Answered by Nigel Huddleston - Financial Secretary (HM Treasury)

The Government maintains VAT reliefs to aid the purchase of Automated External Defibrillators (AEDs), including VAT relief on purchases made by local authorities and those made through voluntary contributions, where the AED is donated to eligible charities or the NHS. Otherwise, they attract the standard rate of VAT.

The Government is currently inviting community organisations to bid for funding as part of a £1 million grant scheme that expands public access to AEDs, particularly in public places where they are most needed. In addition, last year the Government committed to supplying state-funded schools in England with defibrillators to make sure there is a device in every school, with deliveries completed in June 2023. This means that every state-funded school in England, over 21,500 schools, now has access to an AED.

The Government keeps all taxes under review.


Written Question
Defibrillators: VAT
Thursday 16th November 2023

Asked by: George Howarth (Labour - Knowsley)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will make it his policy to remove VAT on all automated external defibrillators.

Answered by Nigel Huddleston - Financial Secretary (HM Treasury)

The Government maintains VAT reliefs to aid the purchase of Automated External Defibrillators (AEDs), including VAT relief on purchases made by local authorities and those made through voluntary contributions, where the AED is donated to eligible charities or the NHS. Otherwise, they attract the standard rate of VAT.

The Government is currently inviting community organisations to bid for funding as part of a £1 million grant scheme that expands public access to AEDs, particularly in public places where they are most needed. In addition, last year the Government committed to supplying state-funded schools in England with defibrillators to make sure there is a device in every school, with deliveries completed in June 2023. This means that every state-funded school in England, over 21,500 schools, now has access to an AED.

The Government keeps all taxes under review.


Written Question
Income Tax: Exemptions
Wednesday 15th November 2023

Asked by: George Howarth (Labour - Knowsley)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will make an assessment of the potential merits of expanding the Section 317 exemption of the Income Tax (Earnings and Pensions) Act 2003 to include (a) local restaurants and (b) other businesses in close proximity to company premises.

Answered by Nigel Huddleston - Financial Secretary (HM Treasury)

HMRC publishes online guidance on the use of subsidised meal schemes by (a) home and (b) other remote workers. HMRC has not issued any new guidance recently.

The use of local restaurants and other catering businesses is covered by the current subsided meals exemption provided the conditions are met, such as

  • the meals are provided in the restaurant or dining room of a hotel or a catering or similar business at a time when meals are being served to the public
  • part of the restaurant or dinning room is designated for the use of the employees only, and
  • the meals are taken in that part.

Information about how many companies use the exemption is not collected. The provision of these benefits is not subject to Income Tax or National Insurance contributions and therefore there is nothing for employers to report to HMRC.


Written Question
Income Tax: Exemptions
Wednesday 15th November 2023

Asked by: George Howarth (Labour - Knowsley)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many companies used the Section 317 exemption of the Income Tax (Earnings and Pensions) Act 2003 in the latest period for which data is available.

Answered by Nigel Huddleston - Financial Secretary (HM Treasury)

HMRC publishes online guidance on the use of subsidised meal schemes by (a) home and (b) other remote workers. HMRC has not issued any new guidance recently.

The use of local restaurants and other catering businesses is covered by the current subsided meals exemption provided the conditions are met, such as

  • the meals are provided in the restaurant or dining room of a hotel or a catering or similar business at a time when meals are being served to the public
  • part of the restaurant or dinning room is designated for the use of the employees only, and
  • the meals are taken in that part.

Information about how many companies use the exemption is not collected. The provision of these benefits is not subject to Income Tax or National Insurance contributions and therefore there is nothing for employers to report to HMRC.


Written Question
Income Tax: Exemptions
Wednesday 15th November 2023

Asked by: George Howarth (Labour - Knowsley)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether his Department has issued recent guidance on the use of subsidised meal schemes by (a) home and (b) other remote workers.

Answered by Nigel Huddleston - Financial Secretary (HM Treasury)

HMRC publishes online guidance on the use of subsidised meal schemes by (a) home and (b) other remote workers. HMRC has not issued any new guidance recently.

The use of local restaurants and other catering businesses is covered by the current subsided meals exemption provided the conditions are met, such as

  • the meals are provided in the restaurant or dining room of a hotel or a catering or similar business at a time when meals are being served to the public
  • part of the restaurant or dinning room is designated for the use of the employees only, and
  • the meals are taken in that part.

Information about how many companies use the exemption is not collected. The provision of these benefits is not subject to Income Tax or National Insurance contributions and therefore there is nothing for employers to report to HMRC.


Written Question
Wealth: Taxation
Thursday 18th May 2023

Asked by: George Howarth (Labour - Knowsley)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will make an assessment of the potential merits of increasing taxation for people who own more than £10 million in assets by one per cent.

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

The UK system is designed to ensure among other things that the richest in our society pay their fair share on their wealth and assets, with the tax system taxing wealth across many different economic activities, including acquisition, holding, transfer and disposal of assets and income derived from assets. These tax levers generate substantial revenue, including Inheritance Tax revenues of £7 billion, Capital Gains Tax revenues of £18.1 billion and property transaction taxes of £17.3 billion in 2022-2023.


Written Question
Mortgages: Private Rented Housing
Monday 15th November 2021

Asked by: George Howarth (Labour - Knowsley)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate he has made of the number of private landlords who have used a buy-to-let mortgage since the first buy-to-let mortgage was issued in 1996.

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

According to data from UK Finance, 4.1 million buy-to-let mortgages have been advanced since 2000. However, it is not possible to determine if any given buy-to-let mortgage has been given to a landlord who has taken out other buy-to-let mortgages, so it is not possible to provide a number of landlords for this period. This figure includes both total purchases and remortgages. Figures prior to this date are not available on a comparable basis.
Written Question
Mortgages: Private Rented Housing
Monday 15th November 2021

Asked by: George Howarth (Labour - Knowsley)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what the value is of outstanding mortgages relating to buy-to-let properties in the UK.

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

According to the latest data held by UK Finance, as of August 2021, the value of the buy-to-let mortgage stock in the UK was £281.1 billion.


Written Question
Public Expenditure
Tuesday 30th March 2021

Asked by: George Howarth (Labour - Knowsley)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what plans he has to reduce the deficit projected in Budget 2021 (a) through taxation, (b) from issuing extra currency, (c) from the proposed recovery bond and (d) via other forms of government-issued bonds.

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

Borrowing in 2021-22 is the second highest peacetime level on record, coming only after 2020-21 – it is clearly not sustainable to continue borrowing at record levels indefinitely.

The OBR forecast shows that the medium-term outlook for the public finances has returned to a more sustainable path, supported by the fiscal repair measures set out in the Budget.

For example, the income tax Personal Allowance and higher rate threshold will be uprated in line with CPI as planned in April 2021, then maintained at that level until April 2026. In 2023, the main rate of corporation tax, paid on company profits, will increase to 25%.

Regarding issuing extra currency, the actual demand for banknotes and coins issued into circulation is determined by demand from UK banks and the Post Office – i.e. currency is issued to meet market demand and not to have any effect on the public finances.

Government bonds (called ‘gilts’ in the UK) are issued to finance the difference between Exchequer incomings and outgoings rather than being a tool utilised to reduce government deficits.


Written Question
Conditions of Employment
Monday 29th March 2021

Asked by: George Howarth (Labour - Knowsley)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what tax incentives are available to (a) employer share ownerships plans, (b) value workers' cooperatives and (c) other forms of mutual employment and membership.

Answered by Jesse Norman

The Government offers four tax-advantaged employee share schemes: Share Incentive Plans (SIPs), the Save As You Earn (SAYE) scheme, Enterprise Management Incentives (EMI), and the Company Share Option Plan (CSOP). These schemes offer a range of Income Tax and Capital Gains Tax reliefs on qualifying shares. Employee Ownership Trusts (EOTs) promote indirect employee share ownership through offering similar tax reliefs to employees, with EOTs holding shares on their behalf. EOTs also offer an Income Tax exemption on bonus payments to employees.

While there are no statutory Income Tax or Corporation Tax incentives specifically for mutual organisations, the Government recognises their value in delivering the services their members and communities need.