Asked by: Steve Double (Conservative - St Austell and Newquay)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment he has made of the effect of Air Passenger Duty on the financial viability of routes and airlines.
Answered by Simon Clarke
As announced on 14 January, HM Treasury is reviewing Air Passenger Duty to ensure regional connectivity is strengthened while meeting the UK’s climate change commitments to achieve net zero emissions by 2050.
HM Treasury is engaging with relevant departments as part of this review.
Asked by: Steve Double (Conservative - St Austell and Newquay)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether his Department has a single individual who is responsible for leading on his Department's application of the Family Test.
Answered by Simon Clarke
Each department has a Family Test lead official who is part of DWP’s Family Test Network. This Network is the central forum through which DWP have sought input and comments on the support departments need to help with Family Test implementation.
This includes Network members feeding into improvements to the existing guidance on Family Test implementation issued to officials in all departments.
Asked by: Steve Double (Conservative - St Austell and Newquay)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what recent assessment he has made of the effect of the application of state aid rules to business rates on the hospitality sector.
Answered by Jesse Norman
While the UK is an EU member state the UK continues to be bound by State aid rules.
The Government has taken repeated action to reduce the burden of business rates for all ratepayers, including those in the hospitality sector.
Asked by: Steve Double (Conservative - St Austell and Newquay)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what recent assessment he has made of the effectiveness of the business rates appeal system Check, Challenge, Appeal.
Answered by Jesse Norman
Official statistics published by the Valuation Office Agency (VOA) on 22 August show that the system is operating as intended with issues being resolved at the appropriate stage. At 30 June 2019, 100,740 Checks and 17,010 Challenges had been registered, of which 89,440 Checks and 6,300 Challenges had been resolved. Most Checks are currently being resolved in 3 months and most Challenges within 12 months.
The Ministry of Housing, Communities and Local Government intends to carry out a review of the effectiveness of the Check, Challenge, Appeal system. The VOA is also conducting a customer evaluation of the delivery of the new system.
Asked by: Steve Double (Conservative - St Austell and Newquay)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what recent assessment he has made of the adequacy of the level of funding for the Valuation Office Agency in order to ensure that it is able to effectively process business rates appeals.
Answered by Jesse Norman
The Treasury has provided the Valuation Office Agency (VOA) with the resources it needs to deliver the valuations and property advice required to support the smooth running of the taxation and benefits system.
At Spending Review 2019, HMRC (the VOA’s sponsor department) received a resource budget increase in line with inflation from 2019/20 to 2020/21.
The Treasury continues to work closely with the VOA and HMRC to understand the VOA’s resource requirements to deliver its functions and is committed to ensure that the VOA is appropriately funded.
Asked by: Steve Double (Conservative - St Austell and Newquay)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what support HMRC provides to people who are not digitally literate to help them submit their VAT returns online.
Answered by Jesse Norman
HMRC have dedicated helplines to assist customers who need help submitting their VAT return online. HMRC also have a service for customers who need additional help to get their tax right.
Exceptionally, some customers are not required to submit VAT returns online if they genuinely cannot do so.
Asked by: Steve Double (Conservative - St Austell and Newquay)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how many EU member states apply a reduced rate of VAT to e-publications.
Answered by Jesse Norman
The most recent EU Commission publication of Value Added Tax (VAT) rates applied in Member States notes that, as of 1 January 2019, 5 Member States applied a reduced rate of VAT to e-publications.
The Government keeps all taxes under review, including VAT.
Any amendments to the VAT regime as it applies to physical publications and e-publications must be carefully assessed against policy, economic and fiscal considerations. Any representations on this issue will be considered as part of the fiscal events process.
Asked by: Steve Double (Conservative - St Austell and Newquay)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits of the adoption of the amendment to Directive 2006/112/EC on rates of value added tax for books, newspapers and periodicals by the EU Council; and if he will make a statement.
Answered by Jesse Norman
The most recent EU Commission publication of Value Added Tax (VAT) rates applied in Member States notes that, as of 1 January 2019, 5 Member States applied a reduced rate of VAT to e-publications.
The Government keeps all taxes under review, including VAT.
Any amendments to the VAT regime as it applies to physical publications and e-publications must be carefully assessed against policy, economic and fiscal considerations. Any representations on this issue will be considered as part of the fiscal events process.
Asked by: Steve Double (Conservative - St Austell and Newquay)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment he has made of the potential effect of exempting telematics from insurance premium tax on (a) reducing the tax burden on motorists, (b) improving road safety and (c) protecting the environment.
Answered by John Glen - Paymaster General and Minister for the Cabinet Office
The government keeps all taxes under review, especially in the context of new technology. There is not clear evidence that an Insurance Premium Tax exemption for telematics-based insurance is the best way to achieve the outcomes mentioned in the question.
The government is committed to: reducing the costs on motorists, such as freezing fuel duty for the ninth year in a row; improving road safety, such as making £100 million available from the Safer Roads Fund; and delivering on our ambitious 25 Year Environment Plan.
Asked by: Steve Double (Conservative - St Austell and Newquay)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, with reference to the amendment to the EU VAT Directive agreed in October 2018, whether there is any impediment preventing the UK from zero-rating VAT on e-publications.
Answered by Mel Stride - Secretary of State for Work and Pensions
Following changes to the EU Value Added Tax (VAT) Directive which took effect in December 2018, Member States may equalise the VAT treatment of physical publications and e-publications.
The Government keeps all taxes under review, including VAT on e-publications.
Any amendments to the UK VAT regime as it applies to physical publications and e-publications must be carefully assessed against policy, economic and fiscal considerations.