Asked by: Douglas Ross (Conservative - Moray)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how many and what proportion of Scottish hospitality businesses per sector have submitted requests to split their quarterly VAT payments in each of the last five years.
Answered by Nigel Huddleston - Financial Secretary (HM Treasury)
I believe that my honourable friend is referring to the recent consultation on an “Alternative Method of VAT Collection - Split Payment”. The consultation has now closed, and HMRC and HMT are taking this forward. You can see the full details here:
https://www.gov.uk/government/consultations/alternative-method-of-vat-collection-split-payment
You may be interested to know that information on numbers of businesses in the trade sectors is published in the Annual UK VAT Statistics, which can be found here:
https://www.gov.uk/government/statistics/value-added-tax-vat-annual-statistics
Further information is also available here:
Asked by: Douglas Ross (Conservative - Moray)
Question to the HM Treasury:
What level of financial support his Department has provided to Scotland in the Spending Review 2020.
Answered by Steve Barclay - Secretary of State for Environment, Food and Rural Affairs
Spending Review 2020 is for the whole of the UK. For Scotland, SR20 confirms an additional £2.4 billion for the Scottish Government on top of its baseline for 2021-22, building on an unprecedented upfront guarantee of £8.2 billion in 2020-21 to support the Covid response; SR20 confirms several UK-wide programmes, such as for vaccines, green growth clusters, offshore wind capacity and digital infrastructure, which will benefit people and businesses in Scotland; SR20 also provides targeted support by reprofiling City and Growth Deals in Moray, Tay Cities, Borderlands and the Scottish Islands from 15 to 10 years to accelerate investment in local economic priorities.
Asked by: Douglas Ross (Conservative - Moray)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, what estimate he has made of the value of Scotch whisky to UK exports in the last five years.
Answered by Robert Jenrick
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.
Data on exports of Scotch Whisky into the UK in each of the last five years are available in the ‘Build Your Own Tables’ area of HMRC’s statistical website uktradeinfo.com
Asked by: Douglas Ross (Conservative - Moray)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, what assessment he has made of the effect on the level of revenue to the public purse of the rise in spirits revenue after the change in excise duty in the Budget 2015.
Answered by Andrew Jones
The forecast impact of alcohol duty changes on Government revenues can be found in Table 2.1 of the Budget documents from Summer Budget 2015. These are central estimates certified by the independent Office for Budget Responsibility.
It is not possible to retrospectively assess the impact on revenue of a single tax change which forms part of a package of measures affecting alcohol duty.
The OBR evaluate their forecasts each year in the Forecast Evaluation Review, which can be found at http://budgetresponsibility.org.uk/fer/forecast-evaluation-report-october-2017/.
Asked by: Douglas Ross (Conservative - Moray)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, what impact assessment was undertaken ahead of the March 2017 Budget on its effect on the whisky industry.
Answered by Andrew Jones
In terms of the economic impact of Scotch Whisky, more information can be found in the Scotch Whisky Association report “The Economic Impact of Scotch Whisky Production in the UK”.
The Government published its assessment of the impacts of the Spring Budget alcohol duty changes in the Tax Information and Impact Note, which can be found online at:
https://www.gov.uk/government/publications/alcohol-duty-rate-changes/alcohol-duty-rate-changes
Asked by: Douglas Ross (Conservative - Moray)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, what estimate his Department has made of the net worth to the UK economy of the Scottish whisky industry.
Answered by Andrew Jones
In terms of the economic impact of Scotch Whisky, more information can be found in the Scotch Whisky Association report “The Economic Impact of Scotch Whisky Production in the UK”.
The Government published its assessment of the impacts of the Spring Budget alcohol duty changes in the Tax Information and Impact Note, which can be found online at:
https://www.gov.uk/government/publications/alcohol-duty-rate-changes/alcohol-duty-rate-changes
Asked by: Douglas Ross (Conservative - Moray)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, what effect the freeze in whisky excise duty in 2016 had on Government revenues.
Answered by Andrew Jones
The impact of alcohol duty changes on Government revenues can be found in Table 2.1 of the Budget documents from 2015 and 2016. These are central estimates certified by the independent Office for Budget Responsibility.
Asked by: Douglas Ross (Conservative - Moray)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, what effect the reduction in whisky duty in 2015 had on Government revenues.
Answered by Andrew Jones
The impact of alcohol duty changes on Government revenues can be found in Table 2.1 of the Budget documents from 2015 and 2016. These are central estimates certified by the independent Office for Budget Responsibility.