Asked by: Pauline Latham (Conservative - Mid Derbyshire)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, what proportion of the annual UK tax revenue was paid by employees of mining companies listed on the London Stock Exchange in each year since 1995.
Answered by Jane Ellison
National statistics of the PAYE tax deducted from pay, by industry (Table 2.10) is available at https://www.gov.uk/government/statistics/pay-as-you-earn-tax-deducted-from-pay-by-industry. Information on employees of mining companies listed on the London Stock Exchange could only be provided at disproportionate cost.
Asked by: Pauline Latham (Conservative - Mid Derbyshire)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, what proportion of the annual UK tax revenue was paid by mining companies listed on the London Stock Exchange in each year since 1990.
Answered by Jane Ellison
There are no taxes levied specifically on mining companies. This activity is subject to the UK's general taxation regimes such as VAT and Corporation Tax. However it is not possible to say how much revenue these taxes raise from mining companies, as the number of companies involved is below the Government’s threshold for disclosing tax liabilities.
Asked by: Pauline Latham (Conservative - Mid Derbyshire)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, what proportion of GDP the UK mining industry contributed in (a) 1995, (b) 2005 and (c) 2015.
Answered by Simon Kirby
Data from the independent Office for National Statistics (ONS) show that mining made up 0.3% of GVA in 2015, 0.4% in 2005 and 0.5% in 1997.
Data for 1995 is available but not perfectly comparable to the post-1997 data. This shows that mining & quarrying made up 0.5% of GVA in 1995.
Asked by: Pauline Latham (Conservative - Mid Derbyshire)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, if he will include the removal of VAT on sun safety products in his negotiations on VAT on sanitary products with his counterparts in the EU.
Answered by David Gauke
EU VAT rules do not currently allow for the application of a zero rate of VAT to sanitary products. That is why I have written to the European Commission and other Member States setting out our strong view that Member States should have full discretion over what rate of VAT they can apply to these products.
Drugs and medications that are dispensed by a registered pharmacist against a prescription issued by a qualifying health professional are zero rated for VAT.
High-factor sunscreen is on the NHS prescription list for certain conditions and is therefore provided VAT free when dispensed by a pharmacist to patients.
Asked by: Pauline Latham (Conservative - Mid Derbyshire)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, if he will assess the potential merits of reducing the rate of VAT on sunscreen, sun block and other sun safety products.
Answered by David Gauke
EU VAT law does not specifically provide for a reduced rate for sunscreen, although there is a provision for a reduced rate of VAT for “pharmaceutical products of a kind normally used for health care, prevention of diseases and treatment for medical and veterinary purposes”.
Not all sunscreen products are recognised as having a health benefit and the factor level necessary for adequate protection is a matter of contention.
However, high-factor sunscreen is on the NHS prescription list for certain conditions and provided VAT free when dispensed by a pharmacist to patients.