Asked by: George Howarth (Labour - Knowsley)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if he will meet representatives of (a) the Heart Restart Tax campaign and (b) British Healthcare Trades Association to discuss the potential merits of removing VAT from automated external defibrillators.
Answered by Nigel Huddleston - Shadow Secretary of State for Culture, Media and Sport
The Government maintains VAT reliefs to aid the purchase of Automated External Defibrillators (AEDs), including VAT relief on purchases made by local authorities and those made through voluntary contributions, where the AED is donated to eligible charities or the NHS. Otherwise, they attract the standard rate of VAT.
The Government is currently inviting community organisations to bid for funding as part of a £1 million grant scheme that expands public access to AEDs, particularly in public places where they are most needed. In addition, last year the Government committed to supplying state-funded schools in England with defibrillators to make sure there is a device in every school, with deliveries completed in June 2023. This means that every state-funded school in England, over 21,500 schools, now has access to an AED.
The Government keeps all taxes under review.
Asked by: George Howarth (Labour - Knowsley)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if he will make it his policy to remove VAT on all automated external defibrillators.
Answered by Nigel Huddleston - Shadow Secretary of State for Culture, Media and Sport
The Government maintains VAT reliefs to aid the purchase of Automated External Defibrillators (AEDs), including VAT relief on purchases made by local authorities and those made through voluntary contributions, where the AED is donated to eligible charities or the NHS. Otherwise, they attract the standard rate of VAT.
The Government is currently inviting community organisations to bid for funding as part of a £1 million grant scheme that expands public access to AEDs, particularly in public places where they are most needed. In addition, last year the Government committed to supplying state-funded schools in England with defibrillators to make sure there is a device in every school, with deliveries completed in June 2023. This means that every state-funded school in England, over 21,500 schools, now has access to an AED.
The Government keeps all taxes under review.
Asked by: George Howarth (Labour - Knowsley)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if he will make an assessment of the potential merits of expanding the Section 317 exemption of the Income Tax (Earnings and Pensions) Act 2003 to include (a) local restaurants and (b) other businesses in close proximity to company premises.
Answered by Nigel Huddleston - Shadow Secretary of State for Culture, Media and Sport
HMRC publishes online guidance on the use of subsidised meal schemes by (a) home and (b) other remote workers. HMRC has not issued any new guidance recently.
The use of local restaurants and other catering businesses is covered by the current subsided meals exemption provided the conditions are met, such as
Information about how many companies use the exemption is not collected. The provision of these benefits is not subject to Income Tax or National Insurance contributions and therefore there is nothing for employers to report to HMRC.
Asked by: George Howarth (Labour - Knowsley)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how many companies used the Section 317 exemption of the Income Tax (Earnings and Pensions) Act 2003 in the latest period for which data is available.
Answered by Nigel Huddleston - Shadow Secretary of State for Culture, Media and Sport
HMRC publishes online guidance on the use of subsidised meal schemes by (a) home and (b) other remote workers. HMRC has not issued any new guidance recently.
The use of local restaurants and other catering businesses is covered by the current subsided meals exemption provided the conditions are met, such as
Information about how many companies use the exemption is not collected. The provision of these benefits is not subject to Income Tax or National Insurance contributions and therefore there is nothing for employers to report to HMRC.
Asked by: George Howarth (Labour - Knowsley)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether his Department has issued recent guidance on the use of subsidised meal schemes by (a) home and (b) other remote workers.
Answered by Nigel Huddleston - Shadow Secretary of State for Culture, Media and Sport
HMRC publishes online guidance on the use of subsidised meal schemes by (a) home and (b) other remote workers. HMRC has not issued any new guidance recently.
The use of local restaurants and other catering businesses is covered by the current subsided meals exemption provided the conditions are met, such as
Information about how many companies use the exemption is not collected. The provision of these benefits is not subject to Income Tax or National Insurance contributions and therefore there is nothing for employers to report to HMRC.
Asked by: George Howarth (Labour - Knowsley)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if he will make an assessment of the potential merits of increasing taxation for people who own more than £10 million in assets by one per cent.
Answered by Victoria Atkins - Shadow Secretary of State for Environment, Food and Rural Affairs
The UK system is designed to ensure among other things that the richest in our society pay their fair share on their wealth and assets, with the tax system taxing wealth across many different economic activities, including acquisition, holding, transfer and disposal of assets and income derived from assets. These tax levers generate substantial revenue, including Inheritance Tax revenues of £7 billion, Capital Gains Tax revenues of £18.1 billion and property transaction taxes of £17.3 billion in 2022-2023.