Asked by: Tracy Brabin (Labour (Co-op) - Batley and Spen)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, for what reasons the rate of VAT on e-publications is different from the rate for hard copy publications; and if he will make a statement.
Answered by Jesse Norman - Shadow Leader of the House of Commons
Under current legislation, the UK applies a zero rate of VAT to physical publications. The supply of e-publications is standard rated.
Changes were made to EU legislation in December 2018 which gave Member States the option to apply a zero rate to e-publications. This has not so far been taken up by the UK.
The Government keeps all taxes under review, including VAT. Any amendments to the VAT regime as it applies to physical publications and e-publications must be carefully assessed against policy, economic and fiscal considerations. Any representations on this will be considered as part of the fiscal event process.
Asked by: Tracy Brabin (Labour (Co-op) - Batley and Spen)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what recent assessment he has made of the potential merits of removing VAT from sales of eBooks.
Answered by Jesse Norman - Shadow Leader of the House of Commons
The Government keeps all taxes under review, including VAT.
Any amendments to the VAT regime as it applies to physical publications and e-publications must be carefully assessed against policy, economic and fiscal considerations. Any representations on this issue will be considered as part of the fiscal event process.
Asked by: Tracy Brabin (Labour (Co-op) - Batley and Spen)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how many individuals (a) in total and (b) per parliamentary constituency will HMRC directly notify of the changes to the application of the loan charge.
Answered by Jesse Norman - Shadow Leader of the House of Commons
On 20 December 2019, the Government published the Independent Review of the Loan Charge and the Government’s response to the Review. The Government accepted all but one of the Review’s recommendations.
HM Revenue and Customs (HMRC) are writing to around 50,000 individuals directly to notify them of the outcome of the review, setting out what it means for the individual and the next steps for them. Information is not currently available at constituency level for these individuals.
Asked by: Tracy Brabin (Labour (Co-op) - Batley and Spen)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how many people received Specified Adult Childcare Credits in each of the last three years.
Answered by Jesse Norman - Shadow Leader of the House of Commons
The table below shows the number of approved applications for Specified Adult Childcare Credits over the last three calendar years. The figures for 2019 are provided up to and including September.
2019 – to date | 11,797 |
2018 | 11,080 |
2017 | 11,522 |
Asked by: Tracy Brabin (Labour (Co-op) - Batley and Spen)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what proportion of staff employed by his Department are apprentices.
Answered by Robert Jenrick
The proportion of staff HM Treasury employed as apprentices as of 31st January 2019 was 1.7%. We expect an additional 15 new apprentices to start this financial year, meaning 2.5% of our staff will be new apprentices over the period 1 April 2018 – 31 March 2019. This is an increase on last year, which can be viewed at: https://www.gov.uk/government/publications/civil-service-apprenticeship-data-2017-to-2018