Asked by: Lord Leigh of Hurley (Conservative - Life peer)
Question to the HM Treasury:
To ask Her Majesty's Government what assessment they have made of the (1) cashflow difficulties, and (2) compliance costs, faced by (a) small, and (b) medium, sized UK businesses from recent changes to the VAT regime when trading with EU countries.
Answered by Lord Agnew of Oulton
Following the end of the transition period, sales from UK businesses to the EU are exports and are zero-rated for VAT purposes. This means that the UK business seller should not charge UK VAT on the sale and should retain evidence of export.
How goods sent to the EU are treated upon import into the EU is a matter for the EU. On 1 July 2021, the EU removed low value consignment relief for VAT on imported goods not exceeding €22 and introduced a new optional simplification scheme for the collection and payment of VAT on goods not exceeding €150, known as the Import One Stop Shop.
The UK does not provide an impact assessment of policy measures that are introduced outside of the UK by jurisdictions.
Nonetheless, the Government appreciates that small and medium sized businesses (SMEs) are more likely to find the changes to trading with the EU challenging. In response, following the end of the transition period, the Government introduced the SME Brexit Support Fund, which closed to new applications on 30 June 2021. The Recovery Loan Scheme has continued to provide support since then. This helps businesses of any size access loans and other kinds of finance so they can recover after the pandemic and the transition period. Loans are available through a network of accredited lenders which are listed on the British Business Bank's website.
Asked by: Lord Leigh of Hurley (Conservative - Life peer)
Question to the HM Treasury:
To ask Her Majesty's Government how many businesses have been investigated for VAT evasion that took place before January as a direct result of changes to VAT remittance and collection arrangements that came into effect that month.
Answered by Lord Agnew of Oulton
On 1st January 2021, new legislation introduced by the Government took effect which changes the rules for the VAT treatment of goods sold by businesses based overseas. These changes were introduced to further address non-compliance and evasion of VAT.
HMRC has a long-standing programme of compliance activity with such businesses, which continues. Since 1st January 2021, HMRC has investigated 4,488 businesses for non-compliance with VAT obligations that took place before then.
Asked by: Lord Leigh of Hurley (Conservative - Life peer)
Question to the HM Treasury:
To ask Her Majesty's Government how many overseas businesses selling directly into the UK by mail order have registered for UK VAT since 1 January; and what assessment they have made of the impact of the obligation to do so.
Answered by Lord Agnew of Oulton
From 1 January to 31 October 2021, the number of overseas businesses with the declared classification of ‘retail sale via mail order houses or via internet’ that have registered for VAT in the UK is 12,111.
On 27 October 2021, the Office for Budget Responsibility set out their assessment of the fiscal impact of the new rules for overseas goods introduced from 1 January 2020, which includes the requirement for overseas businesses to register for VAT in the UK for the sale of low value imported goods. Based on outturn data for the current year it is now expected that the measure will generate £1.4 billion in 2021-22, rising steadily to £1.8 billion by 2026-27, a fivefold increase on the previous estimate.
Asked by: Lord Leigh of Hurley (Conservative - Life peer)
Question to the HM Treasury:
To ask Her Majesty's Government how much additional VAT revenue they have collected as a result of the changes to online platforms’ VAT liability that came into effect in January; and what assessment they have made of the effectiveness of those changes.
Answered by Lord Agnew of Oulton
The Government introduced changes on 1 January 2021 which meant that online marketplaces were liable to account for UK VAT on sales of goods in consignments valued £135 and below which are outside the UK at the point of sale, and for goods of any value sold by overseas sellers that are in the UK at the point of sale. The Government also removed Low Value Consignment Relief, which relieved VAT for goods imported into the UK in consignments up to £15 in value.
On 27 October 2021, the Office for Budget Responsibility set out their assessment of the fiscal impact of these changes as part of their Economic and Fiscal Outlook. They estimate the measures will generate £1.4 billion in the year 2021-22, with an expected increase each year following this.
Asked by: Lord Leigh of Hurley (Conservative - Life peer)
Question to the Foreign, Commonwealth & Development Office:
To ask Her Majesty's Government what steps they have taken to improve the (1) procedures, and (2) policies, for UK citizens seeking assistance following a death abroad, in particular in respect of repatriation of deceased relatives, subsequent to the murder of Daniel and Amelie Linsey in Sri Lanka on Easter Sunday 2020.
Answered by Lord Ahmad of Wimbledon
Foreign, Commonwealth and Development Office (FCDO) consular staff are available to offer appropriate and tailored support to British nationals and their families, 24 hours a day, seven days a week and 365 days a year. The support we can provide is set out in Support for British nationals abroad: A guide, available on GOV.UK (https://www.gov.uk/government/publications/support-for-british-nationals-abroad-a-guide). The FCDO seek continuously to improve our processes and services by acting on feedback and reviewing what we do. The FCDO is an active member of international consular forums and learns from, and shares experiences and best practice with, a range of other countries.
The FCDO provides tailored support to families bereaved overseas, including providing information on local police and judicial procedures. Since 2015, the FCDO's Murder and Manslaughter Team have provided dedicated tailored support to families bereaved through homicide abroad. This includes working closely with a range of other organisations such as police Family Liaison Officers where these are deployed, and the Homicide Service in England and Wales, to help families access specialist services. A Memorandum of Understanding between the FCDO, National Police Chiefs Council, and the Chief Coroner of England and Wales has been updated and was published on GOV.UK (https://www.gov.uk/government/publications/murder-manslaughter-and-infanticide-of-british-nationals-abroad--2) in September 2020, setting out how each organisation coordinates delivery of their respective roles and responsibilities.
Asked by: Lord Leigh of Hurley (Conservative - Life peer)
Question to the Ministry of Justice:
To ask Her Majesty's Government how many deceased persons are currently being held by coroners in England awaiting registration of death.
Answered by Lord Keen of Elie
The Ministry of Justice collects statistics on deaths reported to coroners on an annual basis but does not have details of deaths that are under investigation. The Office of National Statistics publishes the number of registered deaths but does not distinguish between deaths referred to coroners and other deaths so it is not possible to determine the average waiting time.
Asked by: Lord Leigh of Hurley (Conservative - Life peer)
Question to the Ministry of Justice:
To ask Her Majesty's Government what is the current average waiting time between the arrival of a person whose death was unexplained with a coroner and issuing a death certificate.
Answered by Lord Keen of Elie
The Ministry of Justice collects statistics on deaths reported to coroners on an annual basis but does not have details of deaths that are under investigation. The Office of National Statistics publishes the number of registered deaths but does not distinguish between deaths referred to coroners and other deaths so it is not possible to determine the average waiting time.
Asked by: Lord Leigh of Hurley (Conservative - Life peer)
Question to the Department for Education:
To ask Her Majesty's Government what steps they will take, if any, in respect of those universities which refuse to adopt the International Holocaust Remembrance Alliance's definition of antisemitism.
Answered by Lord Agnew of Oulton
On 16 May 2019, the former Minister for Universities, Science, Research and Innovation (Chris Skidmore), my hon. Friend for Kingswood, wrote to higher education providers on the importance of tackling antisemitism in universities. This letter urged them to consider adopting the International Holocaust Remembrance Alliance (IHRA) definition and set out his view that, although legally non-binding, it is a useful tool which will help front-line services better understand and recognise instances of antisemitism.
This government believes that adopting the IHRA definition of antisemitism sends a clear message that antisemitic behaviour will not be tolerated, and that any instances of antisemitism will be taken very seriously. It is for public bodies and agencies to implement the definition and embed it within operational guidance as relevant. As autonomous organisations, it is for each higher education provider to decide if and how they wish to implement the IHRA definition. The government will continue to call on providers to demonstrate their commitment to Jewish students on campus by adopting this definition in its entirety.
In this letter, the former Minister for Universities, Science, Research and Innovation (Chris Skidmore), my hon. Friend for Kingswood, communicated to providers that the department would be keen to hear more regarding the initiatives taken by providers to address antisemitism and all forms of intolerance, harassment and hate-crime. The following institutions have so far responded to the letter: University of Cambridge, University of Nottingham, Nottingham Trent University, University of Oxford, University of Worcester, SOAS University of London and University of Southampton.
Asked by: Lord Leigh of Hurley (Conservative - Life peer)
Question to the Department for Education:
To ask Her Majesty's Government which universities have replied to the letter sent by the Minister of State for Universities, Science, Research and Innovation on 17 May asking them to adopt the International Holocaust Remembrance Alliance's definition of antisemitism.
Answered by Lord Agnew of Oulton
On 16 May 2019, the former Minister for Universities, Science, Research and Innovation (Chris Skidmore), my hon. Friend for Kingswood, wrote to higher education providers on the importance of tackling antisemitism in universities. This letter urged them to consider adopting the International Holocaust Remembrance Alliance (IHRA) definition and set out his view that, although legally non-binding, it is a useful tool which will help front-line services better understand and recognise instances of antisemitism.
This government believes that adopting the IHRA definition of antisemitism sends a clear message that antisemitic behaviour will not be tolerated, and that any instances of antisemitism will be taken very seriously. It is for public bodies and agencies to implement the definition and embed it within operational guidance as relevant. As autonomous organisations, it is for each higher education provider to decide if and how they wish to implement the IHRA definition. The government will continue to call on providers to demonstrate their commitment to Jewish students on campus by adopting this definition in its entirety.
In this letter, the former Minister for Universities, Science, Research and Innovation (Chris Skidmore), my hon. Friend for Kingswood, communicated to providers that the department would be keen to hear more regarding the initiatives taken by providers to address antisemitism and all forms of intolerance, harassment and hate-crime. The following institutions have so far responded to the letter: University of Cambridge, University of Nottingham, Nottingham Trent University, University of Oxford, University of Worcester, SOAS University of London and University of Southampton.
Asked by: Lord Leigh of Hurley (Conservative - Life peer)
Question to the Home Office:
To ask Her Majesty's Government how many applications for explosive precursors and poisons licences have not been granted within one month of application in the last year.
Answered by Baroness Williams of Trafford
The Home Office aims to process all applications within 28 days of receiving all relevant information from the applicant. 86% of licence applications within the last year were processed within 28 days of receiving all relevant information from the applicant.