Asked by: David Morris (Conservative - Morecambe and Lunesdale)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, what estimate he has made of how many personal service companies are in operation in the UK.
Answered by David Gauke
The information requested is obtainable from a discussion document on IR35 published by HM Revenue and Customs on 17 July which is available at the following link :
Asked by: David Morris (Conservative - Morecambe and Lunesdale)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, what recent steps he has taken to rebalance the economy and create a Northern Powerhouse.
Answered by Harriett Baldwin
The government has undertaken a range of efforts to pursue its Northern Powerhouse agenda and to rebalance the economy of the country.
Last November, the Chancellor signed an historic devolution agreement with the Greater Manchester Combined Authority and included a Cities Devolution Bill in the Queen’s Speech in May which will allow tailoring of the deal to other cities of the North subject to governance arrangements. On 14th May, the Chancellor announced that he will work with the great towns and counties of the North to agree County Deals, so all places have a chance to benefit.
Additionally, the government has announced plans for a range of transport investments in the region. These include the creation of Transport of the North, who will devise a Northern Transport Strategy, and plans to develop HS3. Small businesses and entrepreneurial ventures will also benefit through government support across a range of areas, including investments made in tech incubators, financial and commercial advice from the British Business Bank, through the government’s Enterprise Zone programme and through supporting sector specific strengths in the region such as through investments in Health science.
The North is currently growing faster per person than London, but we will go further still in rebalancing the economy
Asked by: David Morris (Conservative - Morecambe and Lunesdale)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, how much revenue is protected by applying the EU VAT place of supply rules to micro businesses and sole traders which operate under the UK VAT threshold.
Answered by David Gauke
A Tax information and Impact Note was published on 10 December 2013, which included an assessment of the additional revenue raised by the change. It is available at:
https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/385370/OLD_complete_v3.pdf
Asked by: David Morris (Conservative - Morecambe and Lunesdale)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, whether his Department has made an assessment of the potential merits of removing VAT on womens sanitary products.
Answered by Andrea Leadsom - Parliamentary Under-Secretary (Department of Health and Social Care)
The UK applies a 5% reduced rate of VAT, the lowest permissible under EU law, to the supply of sanitary products.
Asked by: David Morris (Conservative - Morecambe and Lunesdale)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, if he will make a comparative assessment of the level of administrative burden the EU VAT place of supply rules places on (a) micro businesses and sole traders and (b) large multinational companies.
Answered by David Gauke
A Tax Information and Impact Note was published on 10 December 2013 which included an assessment of the impact on small and micro businesses. It is available at https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/264647/Overview_of_legislation_in_draft.pdf
Asked by: David Morris (Conservative - Morecambe and Lunesdale)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, what comparative assessment he has made of the way in which (a) the UK and (b) other EU member states have applied the EU VAT place of supply legislation to micro businesses and sole traders.
Answered by David Gauke
The new VAT place of supply rules were agreed by all Member States and apply to all businesses across the EU supplying digital services to consumers in other Member States.
Asked by: David Morris (Conservative - Morecambe and Lunesdale)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, what steps the Government is taking to assist micro businesses and sole traders to comply with the EU VAT supply rules.
Answered by David Gauke
HMRC have been and will continue to engage with and provide support to UK businesses, particularly small and micro businesses. They have provided guidance, including via channels such as Twitter, to ensure businesses understand all their options and specific guidance on some key issues raised by smaller UK businesses.
This includes advice on how small businesses can register for VAT in the UK to be eligible for MOSS and still benefit from the UK’s VAT registration threshold for sales to UK consumers.
The change to the place of supply rules is important to the UK. It removes a distortion of competition which unfairly favours businesses that locate to a Member State with a lower rate of VAT than the UK. It therefore creates a level playing field for all UK businesses and helps protect UK revenue. We are keen to do everything we possibly can to support the smallest businesses.
Asked by: David Morris (Conservative - Morecambe and Lunesdale)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, if he will review the Government's policy on EU VAT place of supply legislation; and if he will suspend the EU VAT place of supply rules for the UK's micro businesses and sole traders.
Answered by David Gauke
HMRC have been and will continue to engage with and provide support to UK businesses, particularly small and micro businesses. They have provided guidance, including via channels such as Twitter, to ensure businesses understand all their options and specific guidance on some key issues raised by smaller UK businesses.
This includes advice on how small businesses can register for VAT in the UK to be eligible for MOSS and still benefit from the UK’s VAT registration threshold for sales to UK consumers.
The change to the place of supply rules is important to the UK. It removes a distortion of competition which unfairly favours businesses that locate to a Member State with a lower rate of VAT than the UK. It therefore creates a level playing field for all UK businesses and helps protect UK revenue. We are keen to do everything we possibly can to support the smallest businesses.
Asked by: David Morris (Conservative - Morecambe and Lunesdale)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, if he will estimate how much money his Department has spent in Morecambe and Lunesdale constituency since May 2010.
Answered by Andrea Leadsom - Parliamentary Under-Secretary (Department of Health and Social Care)
Data on expenditure by HM Treasury in Morecambe and Lunesdale constituency is not centrally available. The Department for Communities and Local Government collects information on local authority expenditure however this is not collected by constituency and is just a part of total public expenditure.
Asked by: David Morris (Conservative - Morecambe and Lunesdale)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, what assessment he has made of the potential merger or amalgamation of Nationwide and Cheshire Building Society; and what effect such a move will have on the shareholders of that institution.
Answered by Andrea Leadsom - Parliamentary Under-Secretary (Department of Health and Social Care)
Nationwide Building Society and Cheshire Building Society merged on 15 December 2008. Information about Nationwide's plans to integrate its regional building society brands into the ‘Nationwide' brand is available from the Nationwide website, www.nationwide.co.uk. This is a business decision for Nationwide, and it is accountable to its members in the usual way.