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Written Question
Tax Avoidance: Reviews
Tuesday 10th December 2024

Asked by: Al Pinkerton (Liberal Democrat - Surrey Heath)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps she is taking to ensure the independence of the new review on the loan charge.

Answered by James Murray - Chief Secretary to the Treasury

The Government is committed to an independent review of the Loan Charge to help bring the matter to a close for those affected whilst ensuring fairness for all taxpayers.

Further details will be set out in due course.


Written Question
Bicycles: VAT
Thursday 5th December 2024

Asked by: Al Pinkerton (Liberal Democrat - Surrey Heath)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will make an assessment of the potential impact on bicycle sales of the removal of VAT on (a) pedal and (b) electric bicycle.

Answered by James Murray - Chief Secretary to the Treasury

VAT is a broad-based tax on consumption, and the 20 per cent standard rate applies to most goods and services. Tax breaks reduce the revenue available for vital public services and must represent value for money for the taxpayer.

One of the key considerations when assessing a new VAT relief is whether the cost saving is likely to be passed on to consumers. Evidence suggests that businesses only partially pass on any savings from lower VAT rates. The Government has no current plans to zero-rate VAT on pedal and electric bicycles, but keeps all taxes under review.