Asked by: Carolyn Harris (Labour - Swansea East)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether ten pin bowling alleys are eligible to benefit from the reduced rate of VAT which the Government has applied to attractions and accommodation and hospitality from 15 July 2020.
Answered by Jesse Norman
The temporary reduced rate of VAT for hospitality and tourism was introduced on 15 July to support the cash flow and viability of businesses in the hospitality and tourism sectors which have been severely affected by the coronavirus pandemic.
Hospitality for the purposes of this relief includes the supply of food and non-alcoholic beverages from restaurants, cafes and pubs for consumption on those premises. It also includes the supply of hot food and non-alcoholic hot beverages to takeaway. Where a bowling alley provides such hospitality it will benefit from the reduced rate, although admission to a bowling alley itself is not eligible. Further information on this can be found in VAT Guidance: reduced rate for hospitality, holiday accommodation and attractions on GOV.UK: https://www.gov.uk/guidance/catering-takeaway-food-and-vat-notice-7091.
The Chancellor of the Exchequer announced on 24 September that the temporary reduced rate for tourism and hospitality will be extended to 31 March 2021.
Asked by: Carolyn Harris (Labour - Swansea East)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, when he plans to reply to the urgent letter from the hon. Member for Swansea East and other hon. Members, dated 19 June 2020 on the effect of the covid-19 outbreak on food and drink wholesalers.
Answered by Jesse Norman
A response has been issued to the cross-party letter of 19 June 2020 on the effect of the COVID-19 outbreak on food and drink wholesalers.
Asked by: Carolyn Harris (Labour - Swansea East)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what estimate he has made of the cost of extending business rates relief to food and drink wholesalers.
Answered by Jesse Norman
Business rates are devolved in Scotland, and so are a matter for the Scottish Government.
In England, the Government has provided enhanced support through business rates relief to businesses occupying properties used for retail, hospitality and leisure given the direct and acute impacts of the COVID-19 pandemic on those sectors.
The Ministry of Housing, Communities and Local Government has published guidance for local authorities on eligible properties. As set out in the guidance, support is targeted at premises that are wholly or mainly being used as shops, restaurants, cafes, drinking establishments, cinemas and live music venues; for assembly and leisure; or as hotels, guest and boarding premises and self-catering accommodation. It is for local authorities to determine eligibility for reliefs, having regard to guidance issued by the Government.
A range of further measures to support all businesses, including those not eligible for the business rates holiday, such as wholesalers, has also been made available.
Asked by: Carolyn Harris (Labour - Swansea East)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if he will extend the application of business rates relief to food and drink wholesalers.
Answered by Jesse Norman
The Government has provided enhanced support to the retail, hospitality and leisure sectors through business rates relief given the direct and acute impacts of the COVID-19 pandemic on those sectors.
A range of further measures to support all businesses, including food and drink wholesalers, has also been made available. For example, the Government has launched the Coronavirus Job Retention Scheme to help firms keep people in employment, the Coronavirus Business Interruption Loan Scheme offering loans of up to £5 million for SMEs through the British Business Bank backed by an 80% Government guarantee, and is deferring VAT payments for this quarter.
The Government will consider any further financial assistance necessary to help businesses get through this period.
Asked by: Carolyn Harris (Labour - Swansea East)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether food and drink wholesalers are eligible to claim tax relief on food they dispose of as a result of it passing its use by or best before date as a result of the covid-19 outbreak.
Answered by Jesse Norman
Businesses include the costs of purchases, which depending on the trade may include perishable goods, in their calculation of trading profits and achieve tax relief in this way. This is regardless of whether the goods are sold or disposed of as a result of the trading conditions during the COVID-19 pandemic.
Asked by: Carolyn Harris (Labour - Swansea East)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether he has plans to replicate Connecting Europe Facility funding after the transition period.
Answered by Simon Clarke
The Political Declaration states the UK is open to participation in certain EU programmes, if it is in our interest to do so. The proposed regulations for the next 2021-27 CEF programme are still being discussed in the EU and has yet to be finalised. Our future participation in programmes will be subject to negotiations on the UK-EU relationship. Decisions on future budget provisions are a matter for the Comprehensive Spending Review.
The Online Harms White Paper, published in April 2019, set out plans for world-leading legislation to make the UK the safest place in the world to be online. This will make companies more responsible for their users’ safety online, especially children and other vulnerable groups.
Infrastructure is a top priority for the Government, and we will be setting out our long-term vision in the upcoming National Infrastructure Strategy which will be published at Budget. We are committed to building on the strong foundations of the Clean Growth Strategy and the Industrial Strategy to deliver the emissions reductions we need to see across the whole economy, including in the power sector. We are considering a range of options with regards to the future of infrastructure across the UK as part of the Government’s plans to level-up the economy.
Asked by: Carolyn Harris (Labour - Swansea East)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether he ha plans to replicate the funding that the UK Safer Internet Centre receives from the European Union's Connecting Europe Facility after the transition period.
Answered by Simon Clarke
The Political Declaration states the UK is open to participation in certain EU programmes, if it is in our interest to do so. The proposed regulations for the next 2021-27 CEF programme are still being discussed in the EU and has yet to be finalised. Our future participation in programmes will be subject to negotiations on the UK-EU relationship. Decisions on future budget provisions are a matter for the Comprehensive Spending Review.
The Online Harms White Paper, published in April 2019, set out plans for world-leading legislation to make the UK the safest place in the world to be online. This will make companies more responsible for their users’ safety online, especially children and other vulnerable groups.
Infrastructure is a top priority for the Government, and we will be setting out our long-term vision in the upcoming National Infrastructure Strategy which will be published at Budget. We are committed to building on the strong foundations of the Clean Growth Strategy and the Industrial Strategy to deliver the emissions reductions we need to see across the whole economy, including in the power sector. We are considering a range of options with regards to the future of infrastructure across the UK as part of the Government’s plans to level-up the economy.
Asked by: Carolyn Harris (Labour - Swansea East)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether HMRC will publish guidance for businesses on complying with the requirements of the Tobacco Track and Trace system to (a) scan the movement of and (b) record the sale of tobacco through the supply chain; and if he will make a statement.
Answered by Simon Clarke
Economic operators are responsible for ensuring that they have the necessary software capability to comply with the track and trace obligations. As these are contractual relationships between economic operators and their software providers, HMRC has no plans to make any assessment of their capability.
Since the track and trace system came into force on 20 May, over 38,000 businesses have registered as an economic operator, and over 61,000 premises. Following engagement with the tobacco industry, HMRC assess this represents good coverage of the number of businesses expected to register. As there is a 12-month sell through period for old stock, marked stock that needs tracking and tracing is only just appearing in the UK. During this period, HMRC’s priority has been to educate and support businesses as they familiarise themselves and adapt to the new requirements.
Guidance on the tracking and tracing requirements is available on www.gov.uk. The mechanics of how businesses scan movements and record sales is not prescribed as this will depend on the type of equipment used and the systems operated by individual businesses.
Asked by: Carolyn Harris (Labour - Swansea East)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment his Department has made of the capability of software providers for the Track and Trace system on tobacco products to fulfil economic operator obligations to scan and record the movement and sale of tobacco; and if he will make a statement.
Answered by Simon Clarke
Economic operators are responsible for ensuring that they have the necessary software capability to comply with the track and trace obligations. As these are contractual relationships between economic operators and their software providers, HMRC has no plans to make any assessment of their capability.
Since the track and trace system came into force on 20 May, over 38,000 businesses have registered as an economic operator, and over 61,000 premises. Following engagement with the tobacco industry, HMRC assess this represents good coverage of the number of businesses expected to register. As there is a 12-month sell through period for old stock, marked stock that needs tracking and tracing is only just appearing in the UK. During this period, HMRC’s priority has been to educate and support businesses as they familiarise themselves and adapt to the new requirements.
Guidance on the tracking and tracing requirements is available on www.gov.uk. The mechanics of how businesses scan movements and record sales is not prescribed as this will depend on the type of equipment used and the systems operated by individual businesses.
Asked by: Carolyn Harris (Labour - Swansea East)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment his Department has made of tobacco (a) manufacturers, (b) wholesalers and (c) retailers compliance with The Tobacco Products (Traceability and Security Features) Regulations 2019; and if he will make a statement.
Answered by Simon Clarke
Economic operators are responsible for ensuring that they have the necessary software capability to comply with the track and trace obligations. As these are contractual relationships between economic operators and their software providers, HMRC has no plans to make any assessment of their capability.
Since the track and trace system came into force on 20 May, over 38,000 businesses have registered as an economic operator, and over 61,000 premises. Following engagement with the tobacco industry, HMRC assess this represents good coverage of the number of businesses expected to register. As there is a 12-month sell through period for old stock, marked stock that needs tracking and tracing is only just appearing in the UK. During this period, HMRC’s priority has been to educate and support businesses as they familiarise themselves and adapt to the new requirements.
Guidance on the tracking and tracing requirements is available on www.gov.uk. The mechanics of how businesses scan movements and record sales is not prescribed as this will depend on the type of equipment used and the systems operated by individual businesses.