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1104923

registered interest
date	25/03/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Digital Technology: Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what criteria his Department used to calculate the estimated revenue from the digital services tax proposed in 2018 Budget.
tabling member constituency	Oxford East
tabling member printed	Anneliese Dodds
uin	236552
answer	answer is ministerial correction date of answer 28/03/2019 answer text <p>The Digital Services Tax is forecast to raise approximately £1.5 billion over four years. The costing methodology is set out in further detail on page 21 of the Autumn Budget 2018 policy costings note found here:</p><p> </p><p><a href="https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/752208/Budget_2018_policy_costings_PDF.pdf" target="_blank">https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/752208/Budget_2018_policy_costings_PDF.pdf</a></p><p> </p><p>The costing methodology was certified by the Office for Budget Responsibility as reasonable and central.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 28/03/2019 17:07:54 answering member 3935 label Biography information for Mel Stride
tabling member	4657 label Biography information for Anneliese Dodds

1104924

registered interest
date	25/03/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Digital Technology: Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what assessment his Department has made of how the anti-treaty-shopping provisions within the Digital Services Tax proposed in the 2018 Budget would be used; and what modelling his Department has has undertaken on that subject.
tabling member constituency	Oxford East
tabling member printed	Anneliese Dodds
uin	236553
answer	answer is ministerial correction date of answer 28/03/2019 answer text <p>The government recently finished a consultation on the design and administration of the Digital Services Tax, which sought views on the appropriate anti-avoidance provisions for the tax. A response will be published in due course. The proposed design did not include anti-treaty shopping provisions.</p><p> </p> answering member constituency Central Devon answering member printed Mel Stride question first answered 28/03/2019 17:06:34 answering member 3935 label Biography information for Mel Stride
tabling member	4657 label Biography information for Anneliese Dodds

1104925

registered interest
date	25/03/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Digital Technology: Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what discussions his Department has had with its counterparts in other countries on the application of the digital services tax proposed in Budget 2018.
tabling member constituency	Oxford East
tabling member printed	Anneliese Dodds
uin	236554
answer	answer is ministerial correction date of answer 28/03/2019 answer text <p>The government has had discussions with its counterparts within the OECD on the application of the Digital Services Tax, as well as about long-term corporate tax reform. Since the announcement at Budget a number of other countries have indicated they intend to implement their own versions of Digital Services Taxes.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 28/03/2019 17:04:07 answering member 3935 label Biography information for Mel Stride
tabling member	4657 label Biography information for Anneliese Dodds

1005726

registered interest
date	12/11/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Digital Technology: Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, with reference to the Office for Budget Responsibility's Economic and Fiscal Outlook published in October 2018, if he will list the thirty groups identified using the United Nations Conference on Trade and Development World Investment Report and the commercial ORBIS database that could be in scope for the Digital Services Tax announced in Budget 2018.
tabling member constituency	Birmingham, Hodge Hill
tabling member printed	Liam Byrne
uin	190368
answer	answer is ministerial correction date of answer 15/11/2018 answer text <p>The groups cannot be disclosed for reasons of taxpayer confidentiality.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 15/11/2018 17:11:59 answering member 3935 label Biography information for Mel Stride
tabling member	1171 label Biography information for Liam Byrne

1000265

registered interest
date	02/11/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Digital Technology: Taxation
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, what steps the Government is taking to ensure that that the new Digital Services Tax announced Budget 2018 does not disproportionately affect small digital businesses.
tabling member constituency	Hendon
tabling member printed	Dr Matthew Offord
uin	187337
answer	answer is ministerial correction date of answer 12/11/2018 answer text <p>The Digital Services Tax will only apply to businesses with in-scope revenues of more than £500 million globally and £25 million in the UK, and businesses will not have to pay the tax on their first £25 million of relevant UK revenues. This means small businesses will not be in scope of the tax.</p><p> </p><p>The tax also includes a ‘safe-harbour’ which means those with very low profit margins will be able to elect to pay a lower rate of tax, which will ensure the DST is proportionate.</p> answering member constituency Central Devon answering member printed Mel Stride question first answered 12/11/2018 17:40:51 answering member 3935 label Biography information for Mel Stride
tabling member	4006 label Biography information for Dr Matthew Offord

985045

registered interest
date	10/10/2018
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Digital Technology: Taxation
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty's Government whether they intend to impose a digital services tax on large technology companies.
tabling member printed	Lord Taylor of Warwick
uin	HL10588
answer	answer is ministerial correction date of answer 24/10/2018 answer text <p>In its position papers, the government has set out the challenges that the digital economy poses to the international tax system, and the need for global reforms of that system to acknowledge the value users create for digital businesses.</p><p> </p><p>Any changes to the tax system are a matter for the Chancellor at the Budget.</p> answering member printed Lord Bates question first answered 24/10/2018 13:14:25 answering member 1091 label Biography information for Lord Bates
tabling member	1796 label Biography information for Lord Taylor of Warwick