Asked by: Ben Bradley (Conservative - Mansfield)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if his Department will make an assessment of the potential merits of seeking views on the potential impact of different VAT rates for private hire vehicle operators on market competition as part of its planned consultation on the impacts of the July 2023 High Court ruling in Uber Britannia Ltd v Sefton MBC.
Answered by Nigel Huddleston - Financial Secretary (HM Treasury)
The Government has published a consultation on the potential impacts of this court judgment on the PHV sector and its passengers. This consultation explores range of potential options to help mitigate any potential adverse effects that the court judgment could have on PHVOs, drivers, and passengers.
Asked by: Ben Bradley (Conservative - Mansfield)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether his Department has made an assessment of the potential impact of a 20% rate of VAT on private hire vehicle journeys on revenue generated for HM Treasury.
Answered by Nigel Huddleston - Financial Secretary (HM Treasury)
The Government has published a consultation on the potential impacts of this court judgment on the PHV sector and its passengers. This consultation explores range of potential options to help mitigate any potential adverse effects that the court judgment could have on PHVOs, drivers, and passengers.
Asked by: Ben Bradley (Conservative - Mansfield)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment he has made of the implications for his Department's policies on VAT in the private hire sector of the High Court verdict in Uber vs. Sefton Council.
Answered by Victoria Atkins - Secretary of State for Health and Social Care
The Uber Britannia Limited v. Sefton Borough Council High Court case is not a tax case and does not have a direct bearing on the tax treatment of private hire vehicle services. Indeed, the VAT rules, which apply to all businesses, have not changed.
The Government recognises, however, that this ruling may have VAT implications for the private hire vehicle sector and is currently assessing what the impact of these may be, as the Government keeps all taxes under review.
Asked by: Ben Bradley (Conservative - Mansfield)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what steps his Department is planning to take to support individuals affected by the Loan Charge in Mansfield constituency.
Answered by Victoria Atkins - Secretary of State for Health and Social Care
HM Revenue and Customs is committed to, wherever possible, identifying taxpayers who need extra help and giving them the support they need.
HMRC can agree an affordable and sustainable instalment plan based on taxpayers’ specific circumstances and for as long as they need. These Time to Pay arrangements are flexible and can be amended if the customer’s circumstances change.
HMRC can also refer taxpayers for free debt advice that is independent from HMRC.
Taxpayers are supported by HMRC’s trained advisers, including dedicated Extra Support Teams. Where appropriate, HMRC will signpost taxpayers to voluntary and community organisations. HMRC remains committed to strengthening the customer support it provides. For example, HMRC's Extra Support Teams and Samaritans are working together to deliver an 18-month project. This includes providing additional guidance to identify taxpayers who might be in vulnerable circumstances, and signposting them, where needed, to a dedicated Samaritans helpline for specialist emotional help they may need.
Asked by: Ben Bradley (Conservative - Mansfield)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits of indexing excise duties, including alcohol, tobacco and fuel duties, by average earnings rather than retail pricing.
Answered by James Cartlidge - Minister of State (Ministry of Defence)
As with all taxes, the Government keeps excise duties under constant review and welcomes representations from stakeholders to inform policy development.
Asked by: Ben Bradley (Conservative - Mansfield)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if he will make it his policy not to increase foreign aid contributions during the period of increased cost of living in the UK.
Answered by John Glen - Paymaster General and Minister for the Cabinet Office
The Government understands that people across the UK are worried about the cost of living; that is why we announced £37 billion of support for the cost of living this financial year.
We have taken decisive action to support millions of households and business with rising energy costs this winter through the Energy Price Guarantee and the Energy Bill Relief Scheme. We are continuing to keep the situation under review and focus support on the most vulnerable whilst ensuring we act in a fiscally responsible way.
In July 2021 the former Chancellor set out the fiscal circumstances under which the UK will make the return to spending 0.7% of its GNI on ODA. This is set out in detail in a written ministerial statement, here: https://questions-statements.parliament.uk/written-statements/detail/2021-07-12/hcws172.
Each year, the Government will continue to monitor future forecasts closely and will review and confirm, in accordance with the Act, whether a return to spending 0.7% of GNI on ODA is possible against the latest fiscal forecasts.
Asked by: Ben Bradley (Conservative - Mansfield)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if he will provide data on UK import of spirits from (a) the USA, (b) France, (c) Germany and (d) other EU member states for each year between 2016 and 2021.
Answered by Helen Whately - Minister of State (Department of Health and Social Care)
HM Revenue & Customs (HMRC) is responsible for the collection and publication of data on 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), which is available via their dedicated website (www.uktradeinfo.com). From this website, it is possible to build your own data tables based upon bespoke search criteria.
Trade data related to “spirits – beverages” is publicly available on www.uktradeinfo.com under commodity code heading 22 of the Trade Tariff.
The site also contains a ‘Help’ function with information on how to extract trade data. Further assistance can also be obtained via the Customer Services team on phone number: 03000 594 250 or email: uktradeinfo@hmrc.gov.uk
Asked by: Ben Bradley (Conservative - Mansfield)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what his timeframe is for bringing forward legislative proposals on the designation and enablement of freeports.
Answered by Simon Clarke
Freeports are playing a crucial role in our post-COVID-19 recovery, helping to build back better, drive clean growth and contribute to realising the Levelling Up agenda. We have designated tax sites through secondary legislation in four Freeports and we will continue to designate more tax sites this year. Legislation has also been laid to underpin the customs and VAT regime and two customs sites have been already designated in law in different Freeports. HMG continues to support Freeports with the delivery of their customs sites and will continue to designate customs sites as the relevant criteria are demonstrated. Maps for designated tax and customs site are available on gov.uk. Freeports will be fully operational following designation of tax and primary customs sites, with seed funding to be released on approval of their full business cases, expected later this year.
Asked by: Ben Bradley (Conservative - Mansfield)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, which elements of freeport customs benefits might trigger the application of the OECD Code of Conduct for Clean Free Trade Zones and for what reason in UK freeports and freeport-based businesses.
Answered by Simon Clarke
As part of the Freeport customs model, customs site operators are required to have Authorised Economic Operator (Safety and Security) (AEO(S)) (a well-recognised international standard) or equivalent authorisation. Freeport businesses must also be authorised by HMRC before being permitted to operate and benefit from the customs facilitations. These authorisations support our robust commitment to the OECD Code of Conduct for Clean Free Trade Zones and ensure Freeports play their role in combating illicit trade, attract reputable businesses and protect consumers.Asked by: Ben Bradley (Conservative - Mansfield)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether he has made an assessment of the potential merits of including all grassroots sports clubs in the list of exemptions in relation to the use of Red Diesel.
Answered by Kemi Badenoch - President of the Board of Trade
Following last year’s consultation on reforms to the tax treatment of red diesel announced at Budget 2020, the Government accepted the arguments made by representatives from the sports sector that removing the entitlement to use red diesel would increase costs on amateur sports clubs, which would be passed down to members, and that this could affect people’s ability to participate in sport and impact on health and well-being. The Government therefore announced at Budget 2021 that amateur sports clubs will qualify for continued use of red diesel beyond April 2022 if they are registered as community amateur sports clubs (CASCs), which are non-profit organisations that can benefit from a range or tax reliefs. There are over 7,300 clubs registered with HMRC as CASCs, and relying on this definition of an amateur sports club will aid HMRC to ensure compliance.