Asked by: Nigel Evans (Conservative - Ribble Valley)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment he has made of the effect on beer prices of the beer duty freeze announced in the Autumn Budget 2017.
Answered by Robert Jenrick
The beer duty freeze has resulted in the average pint of beer being taxed 2p less than it otherwise would have been had duties been uprated in line with RPI.
Asked by: Nigel Evans (Conservative - Ribble Valley)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what plans he has to reinstate duty free sales for passengers leaving the UK for the EU after the UK leaves the EU.
Answered by Mel Stride - Secretary of State for Work and Pensions
The issues around duty-free are complex, with a range of possible approaches.
The government is clear that tax is a sovereign matter and that it will be open to the UK government and Parliament to decide to change its policy in the future, subject to any negotiations with the EU.
Asked by: Nigel Evans (Conservative - Ribble Valley)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment he has made of the potential tax implications of reintroducing duty free to passengers travelling from the UK to the EU after the UK leaves the EU.
Answered by Mel Stride - Secretary of State for Work and Pensions
The issues around duty-free are complex, with a range of possible approaches.
The government is clear that tax is a sovereign matter and that it will be open to the UK government and Parliament to decide to change its policy in the future, subject to any negotiations with the EU.
Asked by: Nigel Evans (Conservative - Ribble Valley)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, what steps his Department is taking to prepare to adopt track and trace guidelines for tobacco products in March 2019; and if he will make a statement.
Answered by Robert Jenrick
HMRC is in the process of procuring an external supplier to develop and operate the track and trace system to be introduced for cigarettes and hand-rolling tobacco from May 2019 under the EU Tobacco Products Directive. HMRC is also assessing the marketplace for potential solutions to satisfy the UK’s obligation to prescribe the components of security features on tobacco products.
Until the UK leaves the EU, we remain committed to the rights and obligations of a Member State, including requirements of all Directives. Track and trace is also required under the World Health Organisation Framework Convention on Tobacco Control Illicit Trade Protocol.
Asked by: Nigel Evans (Conservative - Ribble Valley)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, what estimate he has made of the cost to the public purse of the amount of tobacco smuggled into the UK in each of the last five years.
Answered by Robert Jenrick
The information requested is not available.
HM Revenue and Customs publish estimates of the total tax revenue lost to the illicit market in cigarettes and hand-rolling tobacco, the latest estimate available is for the tax year 2016/17.
Estimates for the tobacco tax gap can be found in Chapter 3 of ‘Measuring tax gaps: 2018 edition’, available at https://www.gov.uk/government/statistics/measuring-tax-gaps.
Asked by: Nigel Evans (Conservative - Ribble Valley)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, if he will estimate the amount of counterfeit tobacco products manufactured in the UK; and what the associated loss of revenue is to the Treasury.
Answered by Robert Jenrick
HMRC publishes an annual estimate of the tobacco tax gap but this does not include estimates of the component parts of the tax gap, such as UK manufactured counterfeit product.
The latest estimate was included in ‘Measuring tax gaps 2018 edition’, which was published on 14 June 2018: https://www.gov.uk/government/statistics/measuring-tax-gaps.
The tobacco tax gap is £2.5 billion in 2016/17, which is 17% of liabilities. Of this, tobacco duty was £1.9 billion and associated VAT was £0.6 billion.
Asked by: Nigel Evans (Conservative - Ribble Valley)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, if he will make an estimate of revenue to the Exchequer from fixed-odds betting terminals if the maximum stake on such terminals was reduced to £20.
Answered by Robert Jenrick
Gambling regulation is a matter for the Department for Digital, Culture, Media and Sport (DCMS) and the Gambling Commission. DCMS are currently undertaking a review of gaming machines, and expect to publish a consultation response document shortly.
In line with their statutory duties, the independent OBR publish the fiscal impact of any government policy that is introduced as part of the Budget process.
Asked by: Nigel Evans (Conservative - Ribble Valley)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, whether he plans to implement local variations to national licensing schemes for excisable industries.
Answered by Mel Stride - Secretary of State for Work and Pensions
HM Revenue and Customs has no plans to implement local variations to national schemes applicable to excisable industries.
Asked by: Nigel Evans (Conservative - Ribble Valley)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, what assessment his Department has made of the effect of the level of Air Passenger Duty on the UK’s global aviation connectivity (a) nationally and (b) by region compared to other European countries.
Answered by Robert Jenrick
International treaties ensure that there is no taxation of international aviation fuel, and the Government does not levy VAT on flights. APD ensures the aviation sector contributes its fair share to general taxation. Even at the current rates of APD, UK airports have enjoyed strong passenger growth: exceeding 15% in the previous five years.
The Government has not conducted an assessment of route opportunities under the specific scenarios mentioned. However, the Government is working with the sector to understand better how they believe any reduced APD rates might support new routes and increase connectivity.
The government will also look at the effects of APD and VAT on tourism in Northern Ireland. A call for evidence on this issue was announced at Autumn Budget 2017 and will be published in due course. Respondents in the aviation industry will be able to submit evidence on the wider impacts of APD upon UK tourism.
Asked by: Nigel Evans (Conservative - Ribble Valley)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, what assessment his Department has made of the effect of the rate of Air Passenger Duty on trade links after the UK leaves the EU; and if he will make a statement.
Answered by Robert Jenrick
International treaties ensure that there is no taxation of international aviation fuel, and the Government does not levy VAT on flights. APD ensures the aviation sector contributes its fair share to general taxation. Even at the current rates of APD, UK airports have enjoyed strong passenger growth: exceeding 15% in the previous five years.
The Government has not conducted an assessment of route opportunities under the specific scenarios mentioned. However, the Government is working with the sector to understand better how they believe any reduced APD rates might support new routes and increase connectivity.
The government will also look at the effects of APD and VAT on tourism in Northern Ireland. A call for evidence on this issue was announced at Autumn Budget 2017 and will be published in due course. Respondents in the aviation industry will be able to submit evidence on the wider impacts of APD upon UK tourism.