Question to the Scotland Office:

To ask the Secretary of State for Scotland, whether he has had recent discussions with the Scottish Government on school standards.

Answered by Kirsty McNeill - Parliamentary Under-Secretary (Scotland Office)

It was John Swinney himself who said education was the “defining mission” of the SNP government. Yet just last week, we got the news that standards of attainment in Scotland's schools are declining across the board and, shamefully, outcomes for young working-class Scots are getting worse, compared to those from wealthier backgrounds. Scotland’s teachers, parents, and children all deserve a better standard in our schools.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she plans to adapt the VAT penalty regime for private schools in the context of the publication of comprehensive guidance by HMRC.

Answered by James Murray - Exchequer Secretary (HM Treasury)

Since 1 January, all education services and vocational training provided by private schools in the UK for a charge have been subject to VAT at the standard rate of 20 per cent. This also applies to boarding services provided by private schools.

Since the announcement on 29 July, HMRC has taken action to support private schools through the change: providing detailed guidance, creating a bespoke mailbox for technical queries, running webinars, and allocating additional resource to process VAT registration applications.

HMRC guidance on VAT penalties and interest is available here: VAT penalties and interest - GOV.UK. This includes guidance that a penalty may be cancelled or amended if the taxpayer has a reasonable excuse. It also explains that the late submission penalty rules do not apply to your first VAT return if you are newly VAT registered.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she plans to introduce leniency provisions for private schools through the initial implementation of VAT.

Answered by James Murray - Exchequer Secretary (HM Treasury)

Since 1 January, all education services and vocational training provided by private schools in the UK for a charge have been subject to VAT at the standard rate of 20 per cent. This also applies to boarding services provided by private schools.

Since the announcement on 29 July, HMRC has taken action to support private schools through the change: providing detailed guidance, creating a bespoke mailbox for technical queries, running webinars, and allocating additional resource to process VAT registration applications.

HMRC guidance on VAT penalties and interest is available here: VAT penalties and interest - GOV.UK. This includes guidance that a penalty may be cancelled or amended if the taxpayer has a reasonable excuse. It also explains that the late submission penalty rules do not apply to your first VAT return if you are newly VAT registered.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if HMRC will extend the 30-day challenge period for instances where they disallow VAT.

Answered by James Murray - Exchequer Secretary (HM Treasury)

Taxpayers can challenge certain decisions from HMRC.

For indirect tax, including VAT, HMRC will offer the taxpayer a review in the decision letter. They will have 30 days from the date of the offer to either accept the offer of a review or appeal to the tax tribunal. This is explained in HMRC guidance, available here: Disagree with a tax decision or penalty: Disagree with a tax decision - GOV.UK.

If taxpayers miss the deadline to accept the offer of a review, they will need to provide a reasonable excuse. Further information on what may count as a reasonable excuse is available here: Disagree with a tax decision or penalty: Reasonable excuses - GOV.UK.

If taxpayers want a review but need more time (for example, to gather information to give to the review officer), they can ask HMRC to extend the deadline. They must ask within 30 days of the offer date. Taxpayers cannot get an extension on the deadline to appeal to the tax tribunal.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether the forecasts for input VAT reclaimable by private schools are in line with Revenue and Customs Brief 16 (2016) being issued.

Answered by James Murray - Exchequer Secretary (HM Treasury)

Revenue and Customs Brief 16 (2016) clarified that VAT incurred prior to registration can be recovered as input tax, subject to the normal rules. The approach taken to VAT recovery by private schools, including projection of taxable use, is in line with the policy as clarified in the brief.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether the forecasts for input VAT reclaimable by private schools are in line with Revenue and Customs Brief 16 being issued.

Answered by James Murray - Exchequer Secretary (HM Treasury)

Revenue and Customs Brief 16 (2016) clarified that VAT incurred prior to registration can be recovered as input tax, subject to the normal rules. The approach taken to VAT recovery by private schools, including projection of taxable use, is in line with the policy as clarified in the brief.

Found: Mrs Sureena Brackenridge; Amanda Martin; Darren Paffey; Manuela Perteghella; Mark Sewards; Patrick Spencer

Found: Mrs Sureena Brackenridge; Amanda Martin; Darren Paffey; Manuela Perteghella; Mark Sewards; Patrick Spencer

Found: Perteghella (Liberal Democrat; Stratford-on-Avon) Mark Sewards (Labour; Leeds South West and Morley) Patrick Spencer

Found: Mrs Sureena Brackenridge; Amanda Martin; Darren Paffey; Manuela Perteghella; Mark Sewards; Patrick Spencer

Found: Perteghella (Liberal Democrat; Stratford-on-Avon) Mark Sewards (Labour; Leeds South West and Morley) Patrick Spencer

Found: Chair); Jess Asato; Mrs Sureena Brackenridge; Darren Paffey; Manuela Perteghella; Mark Sewards; Patrick Spencer

Found: Patrick Spencer (Con) asked about the threshold of prior behaviour or offences that could lead to regulatory

Found: _NC37 Laura Trott Neil O'Brien Patrick Spencer .

Found: Withdrawn after debate_3 Neil O'Brien Rebecca Paul Patrick Spencer .

Found: _NC2 Neil O'Brien Rebecca Paul Patrick Spencer .

Found: _NC37 Laura Trott Neil O'Brien Patrick Spencer ★.

Found: _NC36 Laura Trott Neil O'Brien Patrick Spencer ★.

Found: _3 Neil O'Brien Rebecca Paul Patrick Spencer .

Found: _3 Neil O'Brien Rebecca Paul Patrick Spencer .

Found: _3 Neil O'Brien Rebecca Paul Patrick Spencer ★.

Found: Patrick Spencer (Con) asked about the threshold of prior behaviour or offences that could lead to regulatory