Asked by: Paul Girvan (Democratic Unionist Party - South Antrim)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if he will make an assessment of the potential merits of increasing taxation for people who own more than £10 million in assets by one per cent.
Answered by Victoria Atkins - Secretary of State for Health and Social Care
The UK system is designed to ensure among other things that the richest in our society pay their fair share on their wealth and assets, with the tax system taxing wealth across many different economic activities, including acquisition, holding, transfer and disposal of assets and income derived from assets. These tax levers generate substantial revenue, including Inheritance Tax revenues of £7 billion, Capital Gains Tax revenues of £18.1 billion and property transaction taxes of £17.3 billion in 2022-2023.
Asked by: Paul Girvan (Democratic Unionist Party - South Antrim)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether he has had recent discussions with (a) Cabinet colleagues and (b) relevant stakeholders on the potential merits of introducing a polluter pays levy on the tobacco industry.
Answered by James Cartlidge - Minister of State (Ministry of Defence)
The Chancellor regularly engages with his Cabinet colleagues and stakeholders on a range of issues.
The Treasury has previously carried out a consultation on introducing a levy on tobacco manufacturers and importers and published its response in September 2015. It is available at the following link: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/464795/PU1814_Tobacco_Levy_final_v3.pdf
Following the consultation, the Government decided not to introduce a tobacco levy. However, all taxes are kept under constant review.
Asked by: Paul Girvan (Democratic Unionist Party - South Antrim)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if he will publish an update on the progress of the technical working group on Air Passenger Duty in Northern Ireland.
Answered by James Cartlidge - Minister of State (Ministry of Defence)
The Government established a technical working group to explore the operational and legal challenges to changing APD in Northern Ireland at Budget 2018. Members included representatives from industry, experts, and civil servants from both the UK Government and Northern Ireland.
Since the technical working group was established, the UK Government published a consultation on aviation tax reform in 2021, to consider how APD on a UK-wide basis could better support Union connectivity and the Government’s environmental objectives. As part of this process, the Government engaged with the Northern Ireland Executive and other stakeholders such as Belfast International Airport and Tourism Northern Ireland. Their views were considered alongside the consultation responses.
At Autumn Budget 2021, the Government published the summary of responses to the consultation and announced that, from April 2023, it would introduce a new reduced domestic band of APD set at £6.50 for economy passengers. The new domestic band will cover flights between Northern Ireland, England, Scotland, and Wales, in order to support connectivity across the UK. As a result, around 9 million passengers will pay less APD in 2023/24.
A new ultra long-haul band, will also be introduced to ensure that those who fly furthest, and have the greatest environmental impact, will pay the most.
Asked by: Paul Girvan (Democratic Unionist Party - South Antrim)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what steps his Department is taking to attract new maritime businesses to base themselves in the UK.
Answered by Helen Whately - Minister of State (Department of Health and Social Care)
At Autumn Budget 2021, the Government announced that it would reform the UK’s Tonnage Tax regime to ensure that the British shipping industry remains highly competitive. These reforms came into effect in April 2022 and aim to see more firms basing their headquarters in the UK, using the UK’s world-leading maritime services industry, and flying the UK flag.
As part of these reforms, the Government is reviewing whether to include ship management within scope of the Tonnage Tax regime, and whether the existing limit that can be claimed in capital allowances by organisations leasing ships to Tonnage Tax participants remains appropriate.
Asked by: Paul Girvan (Democratic Unionist Party - South Antrim)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what comparative assessment he has made of the effect on revenue generating opportunities of the increase to duty free personal allowances, which came into effect in January 2021, on (a) UK airports and (b) airports in other jurisdictions.
Answered by Helen Whately - Minister of State (Department of Health and Social Care)
Following a consultation in Spring 2020, the Government announced on 11 September 2020 that duty-free sales at UK ports and airports would be extended to EU-bound passengers for the first time in over 20 years from 1 January 2021. This is a significant boost to all ports, airports and international rail terminals in England, Scotland and Wales, including smaller regional airports and rail hubs, which have not been able to offer duty-free to the EU before.
The Government also announced that personal allowances would be introduced for passengers entering Great Britain from the EU. During the consultation stakeholders expressed concerns about this change, particularly those that deal with large volumes of EU passengers travelling to Great Britain in a vehicle by ferry or train, given many passengers were used to bringing back unlimited amounts of goods from the EU. The Government therefore used its freedoms from EU rules to significantly increase alcohol allowances for all passengers. This will now enable visitors to bring in, for example, three crates of beer, two cases of wine and one case of sparkling wine, without having to pay the relevant taxes, with Great Britain having one of the most generous allowances in the world.
The possible introduction of duty free on arrival raises a number of complex issues. For example, duty-free on arrival could undermine the UK high street and run counter to public health objectives. The Government would also need to consider the cost and any revenue and legal risks of introducing such a scheme. Any new tax relief will impose additional pressure on the public finances, to which excise duty makes a significant contribution. Duty on alcohol and tobacco raises over £22 billion and plays a key role in funding vital public services like the NHS and addressing harms caused by these products. Any loss in tax revenue would have to be balanced by a reduction in public spending, increased borrowing or increased taxation elsewhere. HM Treasury officials have held meetings with a number of stakeholders on this issue and continue to keep this under review.
Asked by: Paul Girvan (Democratic Unionist Party - South Antrim)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment his Department has made of (a) the proportion of UK regional airport revenue derived from non-aeronautical activity and (b) the potential effect of introducing duty-free shopping to UK airports on non-aeronautical revenues.
Answered by Helen Whately - Minister of State (Department of Health and Social Care)
Following a consultation in Spring 2020, the Government announced on 11 September 2020 that duty-free sales at UK ports and airports would be extended to EU-bound passengers for the first time in over 20 years from 1 January 2021. This is a significant boost to all ports, airports and international rail terminals in England, Scotland and Wales, including smaller regional airports and rail hubs, which have not been able to offer duty-free to the EU before.
The Government also announced that personal allowances would be introduced for passengers entering Great Britain from the EU. During the consultation stakeholders expressed concerns about this change, particularly those that deal with large volumes of EU passengers travelling to Great Britain in a vehicle by ferry or train, given many passengers were used to bringing back unlimited amounts of goods from the EU. The Government therefore used its freedoms from EU rules to significantly increase alcohol allowances for all passengers. This will now enable visitors to bring in, for example, three crates of beer, two cases of wine and one case of sparkling wine, without having to pay the relevant taxes, with Great Britain having one of the most generous allowances in the world.
The possible introduction of duty free on arrival raises a number of complex issues. For example, duty-free on arrival could undermine the UK high street and run counter to public health objectives. The Government would also need to consider the cost and any revenue and legal risks of introducing such a scheme. Any new tax relief will impose additional pressure on the public finances, to which excise duty makes a significant contribution. Duty on alcohol and tobacco raises over £22 billion and plays a key role in funding vital public services like the NHS and addressing harms caused by these products. Any loss in tax revenue would have to be balanced by a reduction in public spending, increased borrowing or increased taxation elsewhere. HM Treasury officials have held meetings with a number of stakeholders on this issue and continue to keep this under review.
Asked by: Paul Girvan (Democratic Unionist Party - South Antrim)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what economic advice he has received from (a) his officials and (b) independent sources on the potential merits of introducing duty-free shopping at UK ports and airports.
Answered by Helen Whately - Minister of State (Department of Health and Social Care)
Following a consultation in Spring 2020, the Government announced on 11 September 2020 that duty-free sales at UK ports and airports would be extended to EU-bound passengers for the first time in over 20 years from 1 January 2021. This is a significant boost to all ports, airports and international rail terminals in England, Scotland and Wales, including smaller regional airports and rail hubs, which have not been able to offer duty-free to the EU before.
The Government also announced that personal allowances would be introduced for passengers entering Great Britain from the EU. During the consultation stakeholders expressed concerns about this change, particularly those that deal with large volumes of EU passengers travelling to Great Britain in a vehicle by ferry or train, given many passengers were used to bringing back unlimited amounts of goods from the EU. The Government therefore used its freedoms from EU rules to significantly increase alcohol allowances for all passengers. This will now enable visitors to bring in, for example, three crates of beer, two cases of wine and one case of sparkling wine, without having to pay the relevant taxes, with Great Britain having one of the most generous allowances in the world.
The possible introduction of duty free on arrival raises a number of complex issues. For example, duty-free on arrival could undermine the UK high street and run counter to public health objectives. The Government would also need to consider the cost and any revenue and legal risks of introducing such a scheme. Any new tax relief will impose additional pressure on the public finances, to which excise duty makes a significant contribution. Duty on alcohol and tobacco raises over £22 billion and plays a key role in funding vital public services like the NHS and addressing harms caused by these products. Any loss in tax revenue would have to be balanced by a reduction in public spending, increased borrowing or increased taxation elsewhere. HM Treasury officials have held meetings with a number of stakeholders on this issue and continue to keep this under review.
Asked by: Paul Girvan (Democratic Unionist Party - South Antrim)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, when he plans to make a decision on making changes to Air Passenger Duty for Northern Ireland.
Answered by Helen Whately - Minister of State (Department of Health and Social Care)
The government established a technical working group to explore the operational and legal challenges to changing APD in Northern Ireland at Budget 2018.
Members include representatives from industry, experts, and civil servants from both the UK government and Northern Ireland.
Since the Technical Working Group was established, the UK Government has published a consultation on aviation tax reform, to consider how APD could better support Union connectivity and our environmental objectives. We have engaged with the Northern Ireland Executive as part of this process.
We will update on the next steps following the consultation in due course.
Asked by: Paul Girvan (Democratic Unionist Party - South Antrim)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what progress has been made by the technical working group convened to consider the operational and legal challenges to changing Air Passenger Duty in Northern Ireland.
Answered by Helen Whately - Minister of State (Department of Health and Social Care)
The government established a technical working group to explore the operational and legal challenges to changing APD in Northern Ireland at Budget 2018.
Members include representatives from industry, experts, and civil servants from both the UK government and Northern Ireland.
Since the Technical Working Group was established, the UK Government has published a consultation on aviation tax reform, to consider how APD could better support Union connectivity and our environmental objectives. We have engaged with the Northern Ireland Executive as part of this process.
We will update on the next steps following the consultation in due course.
Asked by: Paul Girvan (Democratic Unionist Party - South Antrim)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether removal companies require a Goods Movement Reference to transport personal effects from Great Britain to Northern Ireland.
Answered by Jesse Norman
No customs charges are due on personal belongings when moving home to Northern Ireland from Great Britain. Removal companies will need to submit a customs declaration using the Customs Declaration Service (CDS). If they are new to customs processes, they can sign up for the free Trader Support Service which can complete declarations on their behalf without the need for specialist advice or software. They will also need to use the Goods Vehicle Movement Service and get a Goods Movement Reference to use the system.