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Written Question
NHS Trusts: VAT
Thursday 13th July 2023

Asked by: Karin Smyth (Labour - Bristol South)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to his Department's policy paper VAT and the Public Sector: Reform to VAT Refund Rules, published on 27 August 2020, whether he plans to implement changes to the VAT regime for NHS (a) trusts and (b) foundation trusts considering establishing wholly owned subsidiary companies.

Answered by Victoria Atkins - Secretary of State for Health and Social Care

The 2020 policy paper published by HM Treasury set out the case for a Full Refund Model for public bodies currently eligible for VAT refunds under Section 41 of the VAT Act, to simplify the VAT system for public bodies and enhance public sector productivity. Please find the published paper on the GOV.UK website here: https://www.gov.uk/government/publications/vat-and-the-public-sector-reform-to-vat-refund-rules.

We are continuing to consider the practicalities of any reform and no decisions have been made on whether to proceed. We will update on next steps in due course.


Written Question
Further Education: VAT
Thursday 22nd December 2022

Asked by: Karin Smyth (Labour - Bristol South)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what plans his Department has to implement VAT changes for colleges, similar to those implemented for schools and academies.

Answered by John Glen - Paymaster General and Minister for the Cabinet Office

Local Authority (LA) maintained schools are able to reclaim any VAT incurred on the costs of the provision of education through a refund scheme provided under section 33 of the VAT Act 1994. This ensures that the burden of VAT does not fall on local taxation. Academies and free schools are covered by the section 33B VAT refund scheme; this is to ensure that institutions leaving LA control are not at a financial disadvantage due to their change in status.

Sixth form colleges and further education colleges are not included in the section 33B refund scheme. Like many other providers of public services, they are expected to cover their VAT costs from their funding allocations. Sixth form colleges have the choice to restructure as academies, enabling the recovery of VAT under the refund scheme, but many choose not to.

While the Government keeps all taxes under review, there are no current plans to change these provisions.


Written Question
Females: Taxation
Thursday 8th December 2022

Asked by: Karin Smyth (Labour - Bristol South)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment he has made of the potential impact of his proposals for tax in the Autumn Statement 2022 on women.

Answered by Victoria Atkins - Secretary of State for Health and Social Care

In line with the Public Sector Equality Duty, the Government carefully considers the equality impacts of policies on those sharing protected characteristics, including sex, in line with both its legal obligations and its strong commitment to fairness.

The Treasury and HMRC publishes equality impacts in summary form for tax measures in Tax Information and Impact Notes (TIINs) alongside Finance Bills.


Written Question
Low Incomes: Government Assistance
Monday 5th December 2022

Asked by: Karin Smyth (Labour - Bristol South)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps he is taking to support low-income households which do not receive means tested benefits.

Answered by John Glen - Paymaster General and Minister for the Cabinet Office

In 2022-23, the government is helping all domestic electricity customers with the impact of rising energy prices, with £400 off their bills through the Energy Bills Support Scheme. The Energy Price Guarantee (EPG) will cap the unit price households pay for electricity and gas saving the typical household around £900 this winter.

The government is providing a £150 non-repayable Council Tax Rebate for around 80 per cent of households in England, delivered as a payment to households in Council Tax Bands A-D, as announced in February.

The 12-month cut in fuel duty from March 2022 will support businesses and families with the cost of transport – worth savings for consumers of almost £2.4 billion.

In 2023-24, the £3,000 Energy Price Guarantee will save the average household £500. The government is also providing another £1 billion funding to enable an extension to the Household Support Fund over 2023-24, which will continue to support English Local Authorities in delivering local welfare to vulnerable households.

From 1 April 2023, the National Living Wage will increase by 9.7% to £10.42 an hour for workers aged 23 and over - the largest ever cash increase worth over £1,600 to the annual earnings of a full-time worker on National Living Wage.


Written Question
Self-employment Income Support Scheme
Friday 18th June 2021

Asked by: Karin Smyth (Labour - Bristol South)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate he has made of the number of Self Employed Income Support Scheme grants which were initially refused and subsequently awarded following a review of the application on the grounds of exceptional circumstances.

Answered by Jesse Norman

The information requested about the number of Self-Employment Income Support Scheme (SEISS) grants awarded on the grounds of exceptional circumstances following a review is not held centrally by HM Revenue and Customs and could be provided only at disproportionate cost.
Written Question
Vocational Education: Finance
Monday 26th April 2021

Asked by: Karin Smyth (Labour - Bristol South)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps he is taking to ensure that the policies outlined in the Skills for Jobs White Paper are adequately funded.

Answered by Steve Barclay - Secretary of State for Environment, Food and Rural Affairs

At Spending Review 2020, the government announced £291 million of investment in Further Education in 21-22, to ensure that core funding for 16-19 year-olds is maintained in real terms per learner, rising in line with demographic growth, as well as £180m of additional capital funding to build new FE college places, for the roll-out of T Levels, and for Institutes of Technology.

The Government is also maintaining its commitment to provide £1.5 billion of capital funding to bring the entire college estate up to a good condition by 2025, announced at Budget 2020, of which £200m was allocated in 20-21 for immediate remedial projects.

Spending Review 2020 also committed £375 million from the National Skills Fund for 21-22. This includes £138 million to deliver the PM’s Lifetime Skills Guarantee - of which £95 million will fund free in-demand technical courses for adults at Level 3 (equivalent to A Level) and £43 million to expand employer-led skills bootcamps across England - and £110 million, including £50m of capital investment, to drive up higher technical provision in support of the future roll out of a flexible Lifelong Loan Entitlement, and to test and develop innovative models for local collaboration between skills providers and employers.

Funding beyond 21-22 will be considered as part of the next Spending Review.


Written Question
Adult Education: Finance
Monday 26th April 2021

Asked by: Karin Smyth (Labour - Bristol South)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what discussions he has had with the Secretary of State for Education on the (a) decision to clawback adult skills funding and (b) potential effect of that matter on further education providers.

Answered by Steve Barclay - Secretary of State for Environment, Food and Rural Affairs

Treasury Ministers regularly meet with the Secretary of State for Education to discuss education funding.

I refer the honourable member to answers on this matter by Minister Keegan on 15 April 2021 and 20 April 2021.


Written Question
Job Support Scheme: Pre-school Education
Monday 12th October 2020

Asked by: Karin Smyth (Labour - Bristol South)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps he is taking to ensure that the job support scheme announced on 24 September 2020 will support early years' providers.

Answered by Steve Barclay - Secretary of State for Environment, Food and Rural Affairs

The Job Support Scheme will support businesses facing lower demand over the winter due to Covid-19, keeping their employees attached to the workforce.

The Job Support Scheme can be claimed by all employers with a UK bank account who use a PAYE, regardless of whether they made a previous claim under the Coronavirus Job Retention Scheme.

The government will confirm specific details around eligibility for the Job Support Scheme in guidance, which will be published in due course.


Written Question
Self-employment Income Support Scheme
Monday 21st September 2020

Asked by: Karin Smyth (Labour - Bristol South)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what criteria are used to decide whether to allow an appeal for a Self Employment Income Support Scheme (SEISS) grant application; how many SEISS applications have been allowed an appeal; and how many of those applications subsequently had their decisions reversed since that scheme was introduced.

Answered by Jesse Norman

The review process for the Self-Employment Income Support Scheme (SEISS) is a non-statutory process put in place by HMRC to provide additional protection to customers. There is no legal right of appeal against decisions made in relation to the SEISS, and there is also no legal provision for ‘reasonable excuse’ within the legal framework for SEISS.

HMRC have limited discretion in operating the SEISS and any exercise of this discretion must be rational and justifiable on the grounds of good management and administration. This discretion can only be used in exceptional circumstances. Such circumstances could include situations where HMRC have made an error which has affected an individual’s eligibility for, or amount of, a SEISS grant.

HMRC publish statistical information through structured Management Information and statistical releases on GOV.UK. They are currently working through the analysis they are able to provide based on the data available. HMRC will give an update in due course on the types of data available and timing for publication.


Written Question
Individual Savings Accounts
Wednesday 22nd July 2020

Asked by: Karin Smyth (Labour - Bristol South)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what discussions he has had with Cabinet colleagues on amending the terms of the Lifetime ISA.

Answered by John Glen - Paymaster General and Minister for the Cabinet Office

In line with the practice of successive administrations, details of ministerial discussions are not normally disclosed.

The government keeps all aspects of savings and tax policy under review as part of the process of policy development and delivery. The government has recently amended the terms of the Lifetime ISA to support savers during the COVID-19 pandemic. On 1 May 2020 the government announced that the Lifetime ISA withdrawal charge will be reduced temporarily to 20% from 25% for any unauthorised withdrawal made between 6 March 2020 and 5 April 2021 recouping the government bonus and any interest or growth that may have accrued on that bonus, but with no further charge.