CTG Newsletter – 21 December 2016
Dear Members
This is (hopefully) the last newsletter of the year and we wanted to take this opportunity to thank you all for supporting CTG in 2016. Your feedback and insights are vital in helping us to shape our representations to Government on your behalf. We look forward to working with you in 2017.
Merry Christmas and Happy New Year from all at CTG
Budget 2017
The Chancellor has announced that the Government will publish its next Spring Budget on Wednesday 8 March 2017. This will be the last Budget to take place in the Spring. As announced at the Autumn Statement, following the Spring Budget, Budgets will be delivered in the Autumn. The deadline for pre-Budget submission is 20 January 2017. Further information can be found here.
Northern Ireland Business Rates Review – implications for charity shops and halls of residences
Northern Irish Finance Minister Máirtín Ó Muilleoir has published a consultation paper on the package of business rates measures announced on 22 November 2016. This initiates a nine week consultation period, ending on 16 February 2017. The proposed measures include requiring charity shops to make a contribution (of up to 20% from April 2019) and student halls of residence to start paying rates with the exemption removed. Full details can be found here.
Apprenticeship Levy guidance for payroll software developers
HMRC has published Apprenticeship Levy guidance for software developers working with payroll software.
Approved Payroll Giving Agencies
The list of organisations approved and monitored by HM Revenue and Customs (HMRC) for the purposes of Payroll Giving has been updated. The full list can be accessed here.
Brockhenhurst College VAT case
An opinion is expected today in the Brockenhurst College VAT case (C-699/15). It is a UK referral from the Court of Appeal asking whether supplies of restaurant and entertainment services made by an educational establishment to paying members of the public (who are not recipients of the principal supply of education) are ‘closely related’ to the provision of education and, therefore, exempt from VAT under EU law, in circumstances where the making of those supplies is facilitated by the students (who are the recipients of the principal supply of education) in the course of their education and as an essential part of their education. The opinion has not been published at the time of writing but should be available later this week here.
Consultations tracker
CTG will be considering responding to a number of important consultations over the next few months. Our consultation responses rely on input from members and we would encourage you to send us your thoughts, and where relevant submit your own consultation response. The deadlines for forthcoming consultations are outlined below. Please send your feedback via the relevant consultation page on the CTG website or to info@charitytaxgroup.org.uk.
CTG Newsletter Archive
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CTG Commentaries
Read our expert commentary pieces and leave your comments and queries:
Please contact us at info@charitytaxgroup.org.uk if you would be interested in contributing a commentary piece.
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