Asked by: Scott Mann (Conservative - North Cornwall)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to the Answer of 12 November 2020 to Question HL9766 on Musical Instruments: Customs, what options other than a Carnet a UK citizen residing in the UK has to transport video, photography, and recording equipment between the EU and UK whilst undertaking freelance work.
Answered by Jesse Norman
In addition to using carnets, there are two main alternative options for transporting video, photography and recording equipment between the EU and the UK - Temporary Admission and Returned Goods Relief.
Temporary Admission is a customs procedure that allows a person to import non-UK goods temporarily into the UK. Using Temporary Admission means any import duty or import VAT is suspended as long as the goods are removed from the UK at a later date. Temporary Admission is useful if a person needs to temporarily import goods such as samples, professional equipment or items for auction, exhibition or demonstration into the UK. Further information can be found at https://www.gov.uk/guidance/apply-to-import-goods-temporarily-to-the-uk-or-eu.
Returned Goods Relief (RGR) allows eligible items to be reimported free from Customs duty and import VAT. The relief can apply to exported items returning to the UK if certain conditions can be met. For RGR to apply goods must normally be returned within three years of the date of export unless exceptional circumstances exist. For RGR on import VAT to apply the exporter and importer must be the same person and any VAT due must have been previously paid in the UK or EU. Further information can be found at https://www.gov.uk/guidance/pay-less-import-duty-and-vat-when-re-importing-goods-to-the-uk-and-eu.
Temporary Admission and Returned Goods Relief may be available in the EU. Further information on EU customs procedures can be found at https://ec.europa.eu/taxation_customs/business/customs-procedures_en.
Asked by: Scott Mann (Conservative - North Cornwall)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what progress he has made on the duty review for alcohol announced in the spring Budget 2020; and what assessment he has made of the potential economic merits of lowering the duty on spirits.
Answered by Kemi Badenoch - President of the Board of Trade
A call for evidence was held in 2020, which closed on 29 November. The Government is now analysing the responses provided and will provide further updates on the duty review in due course.
Alcohol duties are kept under review and the impact of a change to spirits duty is considered at each fiscal event, including its effects on the economy.
Asked by: Scott Mann (Conservative - North Cornwall)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what plans his Department has to provide fiscal support to payroll giving organisations who have experienced a reduction in their transactions as a result of the covid-19 outbreak.
Answered by John Glen - Paymaster General and Minister for the Cabinet Office
The Government recognises that businesses across the economy face lower demand due to the impact of Covid-19.
The Government has announced unprecedented support for businesses during the pandemic, for which payroll giving organisations are eligible. Measures introduced by the government include VAT relief and loan guarantee schemes. The application deadline for the loan guarantee schemes – Bounce Back Loan Scheme, Coronavirus Business Interruption Loan Scheme and Coronavirus Large Business Interruption Loan Scheme – has been extended to the end of January 2021.
Payroll giving organisations can benefit from the recent extension to the Coronavirus Job Retention Scheme until the end of March 2021. Furloughed employees will receive 80% of their current salary for hours not worked.
Asked by: Scott Mann (Conservative - North Cornwall)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what steps his Department is taking to process imports that are retained in port so as to avoid demurrage charges being imposed on businesses in North Cornwall constituency.
Answered by Jesse Norman
Demurrage charges are applied to the consignee by the shipping line when a container stays in the port for longer than a set period of time. The period of time is determined by the shipping line, which varies between 5 to 7 days. This is a standard procedure at all ports across the UK.
A reason why the container might be held at the port is if it has been held to be checked by customs. The charges are applied daily, at a rate of £40 to £60 per day. In order to avoid demurrage charges on businesses in the North Cornwall constituency, the Government is minimising delays and ensuring a smooth running of the border port.
Asked by: Scott Mann (Conservative - North Cornwall)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether (a) ice cream served from an ice cream van and (b) other takeaway cold foods are eligible for the reduced rate of VAT for the hospitality industry.
Answered by Jesse Norman
Cold takeaway food, for example sandwiches, is zero-rated, provided it is not of a type that is always standard rated such as ice cream, potato crisps, sweets, some beverages and bottled water.The temporary reduced rate of VAT was introduced to support the tourism and hospitality sectors and will help over 150,000 businesses and protect over 2.4 million jobs. Ice cream served for consumption on the premises in ice cream parlours or other food establishments will benefit from the reduced rate.