Jane Ellison: Non-Maintained Special Schools provide education within the meaning of the Education Acts, which is exempt from VAT.
Jane Ellison: Where a customer makes payment by BACS using a BACS Service User Number, HM Revenue and Customs systems check 100% of returns against individual bank accounts.
Jane Ellison: I refer the Honourable Member to the answer given to Question 71628.
Jane Ellison: The Soft Drinks Industry Levy comes into force in April 2018, and as such has raised no revenue in the last 12 months. At the Budget in March 2017, the Chancellor announced that the levy is now forecast to raise approximately £385m per annum from April 2018, which is less than the £520m originally forecast due to strong reformulation responses from the industry. This is a central forecast...
Jane Ellison: HM Revenue and Customs (HMRC) do not comment on individual cases. Anyone who feels they have been underpaid National Minimum Wage or National Living Wage should contact the Acas helpline on 0300 123 1100. HMRC review all complaints that are referred to them.
Jane Ellison: HM Revenue and Customs expects to publish the post-implementation review of real time information later this year.
Jane Ellison: There are 349 public halls and 1,158 nightclubs and discotheques with a rateable value less than £100,000 in England, as identified by the categorisation used for compiling the 2017 Rating Lists. There is no classification specifically for music venues so it is not possible to reliably estimate a number for that category.
Jane Ellison: I beg to move, That the Bill be now read the Third time. Before I say a few words and briefly comment in summary of the Bill, may I beg your indulgence, Madam Deputy Speaker, in making some remarks about a couple of colleagues? The right hon. Member for Oxford East (Mr Smith) was present earlier and made a valedictory speech. I referred to that in my subsequent speech, but I was not then in...
Jane Ellison: indicated assent. The House forthwith resolved itself into the Legislative Grand Committee (England, Wales and Northern Ireland) ( Standing Order No. 83M). [Mrs Eleanor Laing in the Chair]
Jane Ellison: These are consequential amendments and I want to move them formally.
Jane Ellison: On a point of clarity, may I make it clear that the Government do not support clause 108? I apologise for not making that clear before. On making tax digital, I refer colleagues to my statement at the beginning of our debate on the first group of amendments. Question put and negatived. Clause 108 accordingly disagreed to. Clauses 109 to 126 disagreed to. Clause 127 ordered to stand part of...
Jane Ellison: Clauses 71 to 107 contain provisions for a new tax called the soft drinks industry levy to be introduced from April 2018. This is a key pillar in the Government’s childhood obesity plan, and it has been welcomed by a wide range of public health experts and campaigners. Tackling obesity is a national challenge—indeed, an international challenge. The UK has one of the highest obesity rates...
Jane Ellison: I plan to focus my comments in this part of the debate on alcohol duties, which I anticipate will be of greatest interest to hon. Members. Other clauses within the group provide for other duty changes, and a new clause has been tabled by the hon. Member for Aberdeen North (Kirsty Blackman) on the oil and gas decommissioning regime, which we may come to. Clause 65 sets out changes to alcohol...
Jane Ellison: Let me just complete the exposition of why these bodies do not qualify. Both of those new bodies are funded centrally rather than through local taxation and therefore do not meet the eligibility criteria for section 33 VAT refunds. The Treasury warned the Scottish Government in advance that making these changes would result in the loss of VAT refunds. In deciding to go ahead, the Scottish...
Jane Ellison: Again, those are matters that have been covered before. I refer the hon. Lady to comments that I have made previously in response to very similar interventions. These measures have been discussed not just in Finance Bills, but during the passage of the Scotland Bill. Again, the message was the same that this was a decision taken in the full knowledge of the VAT consequences. Once again, I...
Jane Ellison: Clause 58 legislates for the increase in the standard rate of insurance premium tax from 10% to 12% as the Chancellor announced in the autumn statement 2016. This change will be effective from 1 June this year. Clause 59 will make minor changes to anti-forestalling provisions, so that insurers cannot artificially avoid paying the new rate of insurance premium tax by adjusting contract dates....
Jane Ellison: I am delighted that the hon. Gentleman has had the opportunity to put his local scout group on the record. These issues have been discussed in general terms. In particular, I spoke at the Charity Tax Group conference recently. The point that I made there was that although we are not making exceptions for a number of reasons—some of them logistical—there are many different ways in which...
Jane Ellison: I am coming to that, but the Chancellor was admirably clear when he laid the change out for the House when it was announced. The Government have worked to eliminate the deficit and to invest in Britain’s future. We want to ensure that the public finances remain sustainable and to build resilience to future shocks. We have prioritised tax changes to help ordinary working families, and...
Jane Ellison: Given where we are in this Parliament, the best thing the hon. Lady can do is to send details on that, immediately and before Dissolution, so that HMRC can look at the factual issues. I am surprised by what she says, but let us ask HMRC to look at the practical issues she raises—while we are off doing other things, it can perhaps look at those if she supplies the information in the next few...
Jane Ellison: No VAT is charged for the buying of an adapted vehicle by or on behalf of a disabled wheelchair user. Unfortunately, this scheme, which supports disabled wheelchair users to live independently, has been fraudulently abused by unscrupulous individuals who make purchases under this relief and then sell the vehicles on for additional profit. For example, HMRC discovered that one person purchased...
