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Written Question
Houseboats: VAT
Monday 9th September 2019

Asked by: Jim Fitzpatrick (Labour - Poplar and Limehouse)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether his Department plans to undertake a review of the charging of VAT on mooring fees for residents of houseboats.

Answered by Jesse Norman

Mooring fees on houseboats designed or adapted for use solely as a place of permanent habitation, which do not have the means of, and are not be capable of being readily adapted for self-propulsion, are VAT exempt.

Under the current EU VAT rules, there is no scope to extend the remit of these VAT reliefs for houseboats. Whilst the UK remains a member of the EU, it must comply with the rights and obligations that membership entails. This includes the application of EU VAT rules.


Written Question
Markets: VAT
Thursday 29th March 2018

Asked by: Jim Fitzpatrick (Labour - Poplar and Limehouse)

Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, whether the policy of the Inland Revenue on street and other similar markets not attracting VAT has changed; and whether the Government has plans for such changes.

Answered by Mel Stride - Secretary of State for Work and Pensions

HM Revenue and Customs has not changed its policy on VAT in relation to street or similar markets. If there is a passive supply of an interest in land then the supply will normally be exempt from VAT. However if the main supply is something other than just a supply of land, then the VAT treatment will be determined by the VAT rules relating to the main supply.


Written Question
Markets: VAT
Thursday 29th March 2018

Asked by: Jim Fitzpatrick (Labour - Poplar and Limehouse)

Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, what assessment he has made of the implications for his policies of the Upper Tax Tribunal decision that VAT (a) is due on the hire of pitches at organised events and (b) liability goes back up to four years; and if he will make a statement.

Answered by Mel Stride - Secretary of State for Work and Pensions

The decision of the Upper Tribunal in relation to VAT on the hire of pitches at organised events supported HM Revenue and Customs’ policy that such supplies were not exempt supplies of land. The main supply was that of access to a market place. Depending on the facts of each case, HMRC are normally only able to assess for any under declared tax going back 4 years.


Written Question
Freezing of Assets: Libya
Monday 26th February 2018

Asked by: Jim Fitzpatrick (Labour - Poplar and Limehouse)

Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, with reference to decision of the UN to freeze Libyan Assets, agreed by EU Directive and adopted by the UK, whether he has made an estimate of the value of assets frozen (a) at the time the assets were frozen and (b) the current value of those assets.

Answered by John Glen - Paymaster General and Minister for the Cabinet Office

In 2011, the approximate aggregate value at the time the funds were frozen in the UK was £7.5 billion.

The current value of frozen assets held are in the process of being finalised as part of the “2017 Annual Frozen Fund Review”. However, at the close of business on 30 September 2016 they were approximately £11.7 billion. The figure is provided on an aggregate basis so as not to indirectly disclose the value of funds held by particular individuals or entities.

The frozen funds continue to belong to the individuals and entities listed under the Regulation and are not seized or otherwise held by HM Government.


Written Question
Electric Vehicles: Finance
Thursday 21st December 2017

Asked by: Jim Fitzpatrick (Labour - Poplar and Limehouse)

Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, what progress has been made in securing the £200 million private sector investment for charging infrastructure announced in the Autumn Budget 2017; and if he will make a statement.

Answered by Andrew Jones

Following the announcement of the Fund at Autumn Budget, the Government is engaging with the private sector to ensure that it is set up in the most effective way. Further details will be announced in due course.


Written Question
Electric Vehicles: Finance
Thursday 21st December 2017

Asked by: Jim Fitzpatrick (Labour - Poplar and Limehouse)

Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, how much of the £400 million electric charging infrastructure fund announced at the Autumn Budget 2017 will be made available for (a) the installation of charge points in London and (b) the installation of 43kW or 50kW rapid charge points in (i) UK and (ii) London.

Answered by Andrew Jones

Following the announcement of the Fund at Autumn Budget, the Government is engaging with the private sector to ensure that it is set up in the most effective way. Further details will be announced in due course.


Written Question
Social Security Benefits: Poplar and Limehouse
Monday 6th March 2017

Asked by: Jim Fitzpatrick (Labour - Poplar and Limehouse)

Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, what assessment his Department has made of the effect of freezing rates of child benefit and child tax credit on families in Poplar and Limehouse constituency.

Answered by David Gauke

The Government has considered the impact on all benefits and tax credits rates that are included in the four year uprating freeze. The Government has published an impact assessment at:

http://www.parliament.uk/documents/impact-assessments/IA15-006C.pdf


Written Question
Aviation: Taxation
Friday 5th February 2016

Asked by: Jim Fitzpatrick (Labour - Poplar and Limehouse)

Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, what discussions his Department has had with the European Commission since the publication of the EU Aviation Strategy in December 2015; what assessment he has made of the effect of taxes and levies applied by member states on connectivity and competitiveness; what his Department's response to that strategy's conclusion on the effects of such taxes and levies conclusion is; and if he will make a statement.

Answered by David Gauke

HM Treasury takes note of the European Commission’s 2015 Aviation Strategy.

The UK has the third largest aviation network in the world and a strongly performing aviation sector – passenger numbers grew 4% in 2014 compared to 2013 and are expected to show similar growth for 2015.

In the absence of any taxation of international aviation fuel and no VAT on international or domestic flights, the Government levies air passenger duty (APD) on the carriage of passengers from UK airports. APD ensures that the aviation sector contributes its fair share in taxation towards reducing the deficit.

However, like all taxes, APD is kept under review with any changes announced at fiscal events.


Written Question
Air Passenger Duty
Thursday 29th January 2015

Asked by: Jim Fitzpatrick (Labour - Poplar and Limehouse)

Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, what estimate he has made of the cost to the Exchequer of reducing (a) Band A and (b) Band B air passenger duty by 50 per cent, excluding Scotland, from 1 April 2015; and if he will make a statement.

Answered by Priti Patel

Air Passenger Duty (APD) is kept under review as part of the normal policy management process.

I draw the Hon. Member’s attention to the disaggregated APD receipts by country which are published by HMRC at https://www.gov.uk/government/statistics/disaggregation-of-hmrc-tax-receipts and the data on forecast APD receipts and the cost to exempt children published in tables 2.1 and B.3 of Autumn Statement 2014 at https://www.gov.uk/government/publications/autumn-statement-documents.