Asked by: Sadik Al-Hassan (Labour - North Somerset)
Question to the HM Treasury:
What fiscal steps he is taking to help improve employment opportunities.
Answered by Torsten Bell - Parliamentary Secretary (HM Treasury)
We want more people to have the income, opportunities and purpose that work provides. That is why the Government is increasing funding for employment support to more than £4.0 billion per year by 2028-29, to help people access the skills and support they need for work. This includes our Pathways to Work Guarantee which will provide work, health, and skills support for disabled people and those with health conditions claiming out of work benefits. It also includes £2.5 billion of investment in the Youth Guarantee and the Growth and Skills Levy over the next three years – supporting almost one million young people and helping to deliver up to 500,000 opportunities to earn and learn. We are expanding youth hubs to over 360 locations over the next three years, including in North Somerset.
In addition, businesses are able to claim employer NICs reliefs including those for under-21s and under-25 apprentices. This means employers pay no employer NICs for apprentices under 25 or employees under 21 on earnings up to £50,270.
Asked by: Sadik Al-Hassan (Labour - North Somerset)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, with reference to the draft regulations entitled The Human Medicines (Amendments Relating to Hub and Spoke Dispensing etc.) Regulations 2025, what the VAT status will be for any (a) fees and (b) other charges between hubs and spokes under model one.
Answered by James Murray - Financial Secretary to the Treasury and Paymaster General
The rate of VAT applicable to this supply will depend on the exact nature of the arrangements. If VAT charges apply to invoices issued by the hub, a spoke should be able to recover VAT costs if they are registered for VAT and if the final supply qualifies for VAT zero rating.
VAT is a self-assessing tax and it is the responsibility of the supplier to charge, collect and pay to HM Revenue and Customs any VAT due on the supplies they make.