Asked by: Jonathan Edwards (Independent - Carmarthen East and Dinefwr)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether he has made an assessment of the potential impact of requiring payments on accounts from self-employed workers on levels of financial hardship.
Answered by Nigel Huddleston - Financial Secretary (HM Treasury)
There has been no recent assessment of the potential impact of requiring payments on accounts from self-employed workers on levels of financial hardship. However, HMRC is committed to helping all taxpayers pay their taxes and urges anyone having difficulty to make contact as soon as possible, to discuss the payment options that are available.
HMRC offers Time to Pay instalment arrangements for taxpayers who cannot afford to make full payment of their tax when it is due.
HMRC also provides a Budget Payment Plan service, through which self-assessment taxpayers can make advance payments to pay off a forthcoming tax payment, such as a payment on account.
Self-Assessment taxpayers (including the self-employed) can make a claim to reduce or cancel their payments on account if they think they are excessive, or no longer due.
Asked by: Jonathan Edwards (Independent - Carmarthen East and Dinefwr)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether he plans to take steps to remove VAT from (a) services and (b) goods used for the repair and maintenance of (i) churches and (ii) other religious buildings.
Answered by Victoria Atkins - Secretary of State for Health and Social Care
The Listed Places of Worship Grant Scheme aims to redress financial shortfalls by providing grants towards VAT paid on repairs and maintenance to the nation's listed places of worship.
With annual funding increased to £42 million per annum, the scheme has made grants totalling over £300 million since its introduction.
There are no plans to introduce a new VAT relief for the repair and maintenance of places of worship. However, the Government keeps all taxes under review.
Asked by: Jonathan Edwards (Independent - Carmarthen East and Dinefwr)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how many staff work in the Devolved Countries Unit as of 1 July 2023; and if he provide the respective pay grades of the staff in that unit.
Answered by John Glen - Paymaster General and Minister for the Cabinet Office
HM Treasury, as with all central government departments, publishes organograms each quarter showing all staff roles and salary scales on gov.uk:
Asked by: Jonathan Edwards (Independent - Carmarthen East and Dinefwr)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits of temporarily pausing VAT on (a)domestic and (b) non-domestic energy bills.
Answered by Victoria Atkins - Secretary of State for Health and Social Care
The Energy Price Guarantee is a scheme that caps the unit price households pay for electricity and gas, which means that a typical household will have to pay bills equivalent to no more than £2500 a year on their energy bills this winter. This is expected to save consumers who use both gas and electricity around £900 this winter. The scheme as currently designed will last until 31 March 2023. As announced at Autumn Statement 2022, the EPG will increase to £3000 from April 2023 until April 2024. This new approach is expected to save around £14 billion to April 2024, ensuring fiscal sustainability, whilst targeting support to those most in need.
The Government recognises that families should not have to bear all of the VAT costs they incur to meet their needs, with domestic fuels such as gas, electricity and heating oil already subject to the reduced rate of VAT at 5 per cent of VAT. The Government's package of support to help households with their energy bills is more generous than an additional VAT cut on domestic fuel and power, and there would be no guarantee that suppliers would pass on the discounts from this relief to all customers.
Separately, I would point out that VAT is a tax on consumption paid by consumers. In general, businesses operate as part of the VAT collection process, paying VAT on their sales but recovering VAT on their purchases. This means that VAT registered businesses can normally reclaim any VAT incurred, so a VAT reduction would not benefit them.
Asked by: Jonathan Edwards (Independent - Carmarthen East and Dinefwr)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if he will make an assessment of the potential merits of instructing energy utilities to include energy support payments in bills before VAT is calculated.
Answered by Victoria Atkins - Secretary of State for Health and Social Care
Under the Energy Bills Support Scheme, the Government is paying £400 of the cost of domestic customer’s energy bills. VAT law applies a reduced rate of 5 per cent VAT to supplies of energy made to domestic customers.Asked by: Jonathan Edwards (Independent - Carmarthen East and Dinefwr)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment his Department of made of the prevalence of carrier companies making unfair profits through the incorrect application of trade tariff codes on imported goods following the UK's exit from the EU.
Answered by Victoria Atkins - Secretary of State for Health and Social Care
Following the UK’s exit from the EU, the Government’s priority was to keep goods moving and avoid delays at the border without compromising security.
Compliance with the new customs declaration processes for EU trade has been high and businesses have adjusted well to the new requirements. HMRC is aware there has been some non-compliance. HMRC and Border Force are working with hauliers, carriers and importers to address this, and take action where appropriate.