§ Mr. SwayneTo ask the Chancellor of the Exchequer what representations he has received regarding the levying of VAT on managers' salaries in retirement accommodation where the service provider is not the freeholder; and if he will make a statement. [24915]
§ Mr. BoatengThere have been a number of representations on this issue. However, there has been no change to the VAT treatment of such services. If future changes to employment regulations have the effect of altering the VAT treatment, parallel changes will be made to ensure there is no increased VAT charge on managers' services in retirement accommodation
§ Mr. BercowTo ask the Chancellor of the Exchequer how much revenue was obtained from VAT charges on courses of(a) education, (b) training, (c) sports activity and (d) leisure activity in each year since 1997; and how much it costs each year to administer the collection of these charges. [24797]
§ Mr. BoatengThe information requested is not available. However, education (including physical education) and vocational training in schools, universities, higher education colleges and further education colleges is free of VAT.
795W
§ Mr. BercowTo ask the Chancellor of the Exchequer if the risk analysis system used by Customs and Excise for VAT control visiting is restricted to determining the(a) relative risk of different traders and (b) overall risk to the revenue. [24545]
§ Mr. BoatengCentral risk analysis enables Customs to rank traders in order of relative risk, predict outcomes, and target resources to achieve greater compliance.
Risk analysis is under continual development and Customs' definition of risk includes those likely to need support and education as well as the wilfully non compliant.
§ Mr. BercowTo ask the Chancellor of the Exchequer if it is his policy that a trader should receive a visit from Customs and Excise within the first three years of registering for VAT. [24811]
§ Mr. BoatengIt is not Customs policy that a business should receive a visit within the first three years of registering for VAT for that reason alone.
Currently all newly registered businesses are offered a programme of learning for VAT, including videos, seminars, meetings and visits. Customs are enhancing support and plan to make telephone contact with all newly registered businesses, around 190,000 a year, to offer support for them to meet their legal obligations.
In addition businesses may contact the National Advice Service, launched in April 2001, to resolve queries.
§ Mr. BercowTo ask the Chancellor of the Exchequer how many(a) local authorities, (b) voluntary organisations and (c) universities are paying VAT on courses of further education for adults; and if he will list the courses liable. [24796]
§ Mr. BoatengVAT is not paid on further education courses provided by local authorities, voluntary organisations that use surplus income for educational purposes, and universities.
§ Mr. BercowTo ask the Chancellor of the Exchequer what plans Customs and Excise have to issue a VAT payer's charter setting out standards of service to VAT payers. [24793]
§ Mr. BoatengCustoms and Excise have no plans to issue an additional VAT payers charter. Their standards of service to VAT payers—and all other business customers—are already set out in the "Customs and Excise Charter", Notice 400 (most recent edition July 2001).
§ Mr. BercowTo ask the Chancellor of the Exchequer if he will list for each of the last 10 years(a) total VAT registrations and (b) total new registrations. [24547]
§ Mr. BoatengInformation on the number of total VAT registrations and total new VAT registrations is available in the Departmental Annual Reports published by Customs and Excise.