Asked by: Angus Brendan MacNeil (Independent - Na h-Eileanan an Iar)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how much the Soft Drinks Industry Levy has raised since 2018.
Answered by Gareth Davies - Exchequer Secretary (HM Treasury)
Since its introduction in April 2018, the provisional total for revenue raised from the Soft Drinks Industry Levy up to and including December 2023 is £1820 million.
The complete set of figures can be found in Table 1 of the HMRC tax receipts and National Insurance contributions for the UK publication at the following link:
www.gov.uk/government/statistics/hmrc-tax-and-nics-receipts-for-the-uk
Asked by: Angus Brendan MacNeil (Independent - Na h-Eileanan an Iar)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether he has made an assessment of the potential merits of introducing a zero-rate tax for renewable hydrotreated vegetable oil for domestic heating.
Answered by Gareth Davies - Exchequer Secretary (HM Treasury)
Hydrotreated vegetable oil (HVO) is a relatively new fuel, and has limited availability in the UK. When used for domestic heating, HVO benefits from the rebated duty rate of 10.18p per litre, in contrast to the full duty rate of 52.95p per litre.
The Government’s Biomass Strategy, which was published on 10 August, reviews the amount of sustainable biomass available to the UK, including liquid biofuels such as HVO. It is important to ensure that biomass is prioritised within the economy where it offers the greatest opportunity to reduce greenhouse gas emissions in ‘hard to abate’ sectors where there are fewer options to decarbonise through alternative low carbon technologies. Biomass has a role in decarbonising certain properties, such as off gas grid homes that are not readily suitable for heat pumps. Further evidence is needed to consider what role biofuels could play.
As with all taxes, the Government keeps the taxation of HVO under review, and any changes are announced by the Chancellor at fiscal events.
Asked by: Angus Brendan MacNeil (Independent - Na h-Eileanan an Iar)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, with reference to the Invamed Group and Others v. HMRC judgment In the Court of Appeal (Civil Division) on appeal from the Upper Tribunal Tax and Chancery Chambers Mr Justice Birss and Judge Roger Berner [2018] UKUT 305 (TCC) 2018 WL 04685885 of 25 February 2020, Neutral Citation Number: [2020] EWCA Civ 243 / Case No: A3/2018/2938, for what reason his Department is applying import VAT on mobility scooters.
Answered by Victoria Atkins - Secretary of State for Health and Social Care
The chargeability of import VAT depends on the customs classification of a good. The correct classification for mobility scooters imported into the UK since August 2009 is under heading 8703, which is chargeable to import VAT. This did not change when the UK left the EU, with a specific legally binding Additional Chapter Note to clarify the UK legal position. The court case referred to is in respect of the classification of those goods imported between 2004 and 2007, during which time the court held that a different classification of 8713 was appropriate.
Asked by: Angus Brendan MacNeil (Independent - Na h-Eileanan an Iar)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, which five UK sectors exported the largest value of goods to Australia in the last year for which figures are available; and what percentage of goods exported to Australia did they each contribute.
Answered by Victoria Atkins - Secretary of State for Health and Social Care
HM Revenue & Customs (HMRC) is responsible for the collection and publication of data on UK imports and exports of goods to and from the UK. HMRC releases this information monthly, as a National Statistic called the Overseas Trade in Goods Statistics (OTS), available via their dedicated website www.uktradeinfo.com.
As part of the wider OTS portfolio, HMRC publishes annual statistics on international trade by particular business characteristics - industry group (sectors), age of business and size of business. The latest published statistics (2021) including exports of goods to Australia appears in the table found here: https://www.gov.uk/government/statistical-data-sets/uk-trade-in-goods-by-business-characteristics-2021-data-tables.
Asked by: Angus Brendan MacNeil (Independent - Na h-Eileanan an Iar)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, which five UK companies exported the largest value of goods to Australia in the last year for which figures are available; and what percentage of goods exported to Australia did they each contribute.
Answered by Victoria Atkins - Secretary of State for Health and Social Care
HMRC has a statutory duty of taxpayer confidentiality and cannot comment on the affairs of individual businesses. Consequently, the information requested is not disclosable.
HM Revenue & Customs (HMRC) is responsible for the collection and publication of data on UK imports and exports of goods to and from the UK. HMRC releases this information monthly, as a National Statistic called the Overseas Trade in Goods Statistics (available via their dedicated website www.uktradeinfo.com).
The type of goods, and their value, exported to Australia are publicly available from this source.
Asked by: Angus Brendan MacNeil (Independent - Na h-Eileanan an Iar)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether he plans to take steps to support people with off-grid energy, such as oil or propane central heating, in the context of the support provided by the Government to other energy consumers over the last six months.
Answered by Helen Whately - Minister of State (Department of Health and Social Care)
Off-grid households that are dependent on non-regulated fuels such as heating oil will be eligible for the £200 Energy Bills Support Scheme from Autumn, as long as they are also domestic electricity customers. Since April, households in council bands A-D have also already begun receiving a £150 rebate.
Financial support remains available for heating customers with energy bills, if eligible, through the Warm Home Discount, Winter Fuel Payment and Cold Weather Payment Schemes.
The recently launched Boiler Upgrade Scheme will provide grants of £5,000 for air source heat pumps and biomass boilers, and £6,000 for ground source heat pumps to support households and small businesses wishing to transition to low carbon heating, including buildings in off gas grid areas.
Asked by: Angus Brendan MacNeil (Independent - Na h-Eileanan an Iar)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits of extending the scope of HMRC’s Customs Training Grants to private individuals who wish to undertake qualifications at the Institute of Export and UK Customs Academy in the context of the shortage of trained customs professionals.
Answered by Lucy Frazer - Secretary of State for Culture, Media and Sport
The Government provided support to the intermediary sector through the grant scheme. We made over £80 million available to the intermediaries sector via the intermediaries grant scheme to help it scale up. This included grant funding for customs IT, training, and recruitment of staff. The fund has now been fully allocated and no further applications are being accepted.
The customs intermediary sector has significantly increased its capacity to meet demand following the introduction of full customs controls from 1 January 2022.
HMRC continues to closely monitor the capacity of the sector, and its ability to respond to demand through regular engagement and surveys. HMRC continue to engage closely with the sector to understand how it is responding and to keep their support measures under constant close review.
To further support traders, on 15 March 2021 HMRC launched the £20 million SME Brexit Support Fund to support small and medium sized businesses to adjust to new customs, Rules of Origin, and VAT rules when trading with the EU. The fund has now closed.