Asked by: Lord Lilley (Conservative - Life peer)
Question to the HM Treasury:
To ask His Majesty's Government whether they will be able to (1) zero rate, and (2) exempt, new goods and services from VAT under the terms of the Windsor Framework.
Answered by Baroness Penn - Minister on Leave (Parliamentary Under Secretary of State)
The Windsor Framework establishes new freedoms for the UK to set VAT rates and thresholds in Northern Ireland that go far beyond those available before EU Exit. That includes the ability to zero rate additional goods for VAT.
Asked by: Lord Lilley (Conservative - Life peer)
Question to the HM Treasury:
To ask His Majesty's Government whether they will be able to (1) zero rate, and (2) exempt, additional goods and services from VAT in Northern Ireland under the terms of the Windsor Framework.
Answered by Baroness Penn - Minister on Leave (Parliamentary Under Secretary of State)
The Windsor Framework establishes new freedoms for the UK to set VAT rates and thresholds in Northern Ireland that go far beyond those available before EU Exit. That includes the ability to zero rate additional goods for VAT.
Asked by: Lord Lilley (Conservative - Life peer)
Question to the HM Treasury:
To ask His Majesty's Government whether they will be able to raise the VAT registration threshold in Northern Ireland under the terms of the Windsor Framework.
Answered by Baroness Penn - Minister on Leave (Parliamentary Under Secretary of State)
The Windsor Framework establishes new freedoms for the UK to set VAT rates and thresholds in Northern Ireland that go far beyond those available before EU Exit. That includes the ability to zero rate additional goods for VAT.
Asked by: Lord Lilley (Conservative - Life peer)
Question to the HM Treasury:
To ask Her Majesty's Government what assessment they have made of the costs to businesses of (1) completing movement certificates, and (2) having those certificates stamped at borders, if the UK is in a customs union with the EU after Brexit.
Answered by Lord Young of Cookham
The Government is seeking a new customs arrangement that provides the most frictionless trade possible in goods between the UK and the EU.
The cost to businesses of any information requirements would depend on the precise nature of the arrangement.
Asked by: Lord Lilley (Conservative - Life peer)
Question to the HM Treasury:
To ask Her Majesty's Government how much revenue is raised from tariffs on products not grown or produced in the UK.
Answered by Lord Young of Cookham
The total amount received in Customs Duties in 2017-18 was £3.4 billion.
Asked by: Lord Lilley (Conservative - Life peer)
Question to the HM Treasury:
To ask Her Majesty's Government what revenue they anticipate from a full year of the temporary tariff regime announced on 13 March; and how much they would expect to raise if there were no change in the current tariff regime.
Answered by Lord Young of Cookham
Under the current tariff regime, the independent Office for Budget Responsibility have forecast tariff revenue to be £3.5bn in 2019/20. In the event of a no deal it will not be possible to replicate our current trading arrangements. The yield raised from tariffs, under the temporary tariff regime, is likely to be highly sensitive to any behavioural response, wider economic conditions, and judgements on modelling assumptions taken by the Office for Budget Responsibility. It is therefore not possible to provide a firm estimate at this stage of a full year of the temporary tariff regime but in the event of no deal, the tariffs policy would be reflected in a future Office for Budget Responsibility fiscal forecast.Asked by: Lord Lilley (Conservative - Life peer)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, when the Head of the Government Economic Service plans to reply to the letter and email he received from the right hon. Member for Hitchin and Harpenden on 23 January 2017 on flaws in his Department's analysis of the impact of the UK leaving the EU.
Answered by Simon Kirby
A reply was sent on 10 February. This answer addresses all three Parliamentary questions relating to the letter sent by the right hon. Member for Hitchin and Harpenden on 23 January 2017.
Asked by: Lord Lilley (Conservative - Life peer)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, when the Head of the Civil Service plans to reply to the letter and email he received from the right hon. Member for Hitchin and Harpenden on 23 January 2017 on flaws in HM Treasury's analysis of the impact of the UK leaving the EU.
Answered by Simon Kirby
A reply was sent on 10 February. This answer addresses all three Parliamentary questions relating to the letter sent by the right hon. Member for Hitchin and Harpenden on 23 January 2017.
Asked by: Lord Lilley (Conservative - Life peer)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, when the Permanent Secretary to the Treasury plans to reply to the letter and email he received from the right hon. Member for Hitchin and Harpenden on 23 January 2017 on flaws in his Department's analysis of the impact of the UK leaving the EU.
Answered by Simon Kirby
A reply was sent on 10 February. This answer addresses all three Parliamentary questions relating to the letter sent by the right hon. Member for Hitchin and Harpenden on 23 January 2017.
Asked by: Lord Lilley (Conservative - Life peer)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, when Ministers in his Department were made aware of HM Revenue and Customs' proposed changes to the definition of qualifying materials for the lower rate of landfill tax.
Answered by Priti Patel
In response to concerns over the mis-description of fines (residual waste from waste processing produced by mechanical treatment plants) the Government announced in Budget 2014 a consultation on introducing a new testing regime. This loss on Ignition (LOI) testing regime will help operators of landfill sites to determine the correct landfill tax liability of fines.
The proposal for this test arose from a government-industry working group, including representatives from HM Revenue and Customs (HMRC), HM Treasury, the Environment Agency, the Environmental Services Association (representing the main landfill site operators) and the United Resource Operators Consortium (UROC) (representing waste transfer stations and skip hire operators). The Government held a formal consultation over the summer which closed on 19 September 2014.
Comments on the assessment of impacts in the Taxes Impact Assessment were welcomed within the consultation document. The Government is currently considering its response and an impact note will be published alongside draft legislation.
HMRC is also considering revising its guidance on landfill tax lower rating and conducted an informal consultation with industry in Autumn 2013. That consultation is continuing through the government-industry working group. The proposed revisions include clarification on the landfill tax liability of hazardous wastes.
In relation to hazardous waste, the Government apply the underlying principle of the more polluting the waste the higher the tax. According to existing guidance, wastes must be non-hazardous to qualify for the lower rate of landfill tax. As the informal consultation raised concerns over the potential impact on brownfield development there are no plans to publish the revised guidance until this issue has been resolved. Publication of any revised guidance will only go ahead once Ministers have given approval.
Bottom ash from waste combustion is liable to the lower rate of landfill tax. There are no plans to change this policy.