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Written Question
Private Education: VAT
Thursday 19th September 2024

Asked by: Baroness Buscombe (Conservative - Life peer)

Question to the HM Treasury:

To ask His Majesty's Government what assessment they have made of the financial implications of the proposal to impose VAT on independent school fees on the parents of children supported by the Continuity of Education Allowance.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

The Government is committed to breaking down barriers to opportunity, ensuring every child has access to high-quality education, which is why we have made the tough decision to end tax breaks for private schools. This will raise revenue for essential public services, including investing in the education system.

Recognising the enormous sacrifices our military families make, the Ministry of Defence provide the Continuity of Education Allowance (CEA) to eligible Service Personnel. The government will monitor closely the impact of these policy changes on affected military families and the upcoming Spending Review is the right time to consider any changes to this scheme.


Written Question
Small Businesses: Taxation
Wednesday 29th March 2023

Asked by: Baroness Buscombe (Conservative - Life peer)

Question to the HM Treasury:

To ask His Majesty's Government how they ensure that the correct tax is paid by small high street businesses, such as barbers and nail salons, that only accept cash for their goods and services and do not provide receipts.

Answered by Baroness Penn

The Government is committed to creating a level playing field for all sectors by ensuring that everyone pays the right amount of tax at the right time. Like all other businesses, those which exclusively accept cash must meet their tax obligations.

HMRC’s approach to tax evasion aims to tackle current non-compliance and change future behaviours. Their activities include national campaigns and specialist task forces that incorporate intensive bursts of activity in targeted high risk trade sectors (including the retail and service industry) and locations across the UK. HMRC also works with customer groups and third parties, such as other local and central Government agencies, to reduce error and fraud within these sectors. This includes providing customer education highlighting the importance of keeping accurate records.

HMRC take any report of suspected tax evasion seriously and operate a confidential Fraud Telephone Hotline and an online reporting tool available on GOV.UK.