Show Search Form

Search Results

registered interest	true false
date	exactly: or between: and
answering body
answering dept id
answering dept short name
answering dept sort name
hansard heading
house id
legislature	pref label
question text
tabling member constituency
tabling member printed
uin
answer	is ministerial correction true false date of answer exactly: or between: and answer text answering member constituency answering member printed grouped question UIN question first answered answering member label
tabling member	label

Search

1608912

registered interest
date	29/03/2023
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 His Majesty's Government what plans they have to introduce a new digital services tax.
tabling member printed	Lord Taylor of Warwick
uin	HL7030
answer	answer is ministerial correction date of answer 13/04/2023 answer text <p>The UK introduced a 2 per cent Digital Services Tax (DST) in April 2020 to ensure that providers of search engines, social media platforms, and online marketplaces pay UK tax on digital services that reflects the value they derive from UK users.</p><p> </p><p>The UK remains committed to reaching a global solution on reallocation of taxing rights under Pillar One of the G20-OECD Inclusive Framework project. It has always been our intention to remove the DST once this global solution is in place.</p><p> </p><p>The UK continues multi-lateral discussions to reach that global solution.</p> answering member printed Baroness Penn question first answered 13/04/2023 15:58:08 answering member 4726 label Biography information for Baroness Penn
tabling member	1796 label Biography information for Lord Taylor of Warwick

1461617

registered interest
date	10/05/2022
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 he is taking to ensure that High Street retailers benefit from proceeds of the Digital Services Tax.
tabling member constituency	Wolverhampton South West
tabling member printed	Stuart Anderson
uin	450
answer	answer is ministerial correction date of answer 18/05/2022 answer text <p>The Government is currently consulting on the proposal for an Online Sales Tax as a means to rebalance the taxation of the retail sector between online and in-store retail.</p><p> </p><p>The Digital Services Tax, on the other hand, is a 2 per cent tax on the revenues of search engines, social media services, and online marketplaces which derive value from UK users. It is a temporary solution to the challenges posed by digitalisation to the international system for taxing corporations’ profits.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer question first answered 18/05/2022 14:46:53 answering member 4517 label Biography information for Lucy Frazer
tabling member	4742 label Biography information for Stuart Anderson

1363314

registered interest
date	25/10/2021
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 estimate he has made of the total amount of tax that will be owed in the UK by (a) companies liable to the Digital Services Tax, (b) companies liable to the Digital Services Tax who are expected to fall within the scope of Pillar 1 of the OECD/G20 Inclusive Framework and (c) companies liable to the Digital Services Tax who are expected to fall outside the scope of Pillar 1 of the OECD/G20 Inclusive Framework for the calendar years (i) 2022 and (ii) 2023.
tabling member constituency	Ealing North
tabling member printed	James Murray
uin	62887
answer	answer is ministerial correction date of answer 29/10/2021 answer text <p>The Office for Budget Responsibility (OBR) published its revenue forecast for the Digital Services Tax (DST) today. The DST will be repealed once the new globally agreed solution is in place.</p><p>Reaching a Two-Pillar Solution on global tax reform which reallocates taxing rights and introduces a global minimum tax has been a long-standing priority for the UK.</p><p>With overwhelming support from across the international spectrum, the Government is delighted that final political agreement on a Two-Pillar Solution has now been reached amongst 136 countries of the OECD Inclusive Framework.</p><p>These proposals represent a major reform of the international tax framework and will help to ensure multinational businesses pay their fair share, with the right companies paying the right amount of tax in the right place. The Government looks forward to continuing discussions with its global partners in the coming months as we look towards implementation.</p><p>Both pillars will be subject to the standard tax policymaking process, with their impacts formally assessed through the OBR forecast process.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer grouped question UIN 62888 62889 62890 question first answered 29/10/2021 08:31:04 answering member 4517 label Biography information for Lucy Frazer
tabling member	4797 label Biography information for James Murray

1363315

registered interest
date	25/10/2021
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 estimate he has made of the tax that will be owed in the UK under Pillar 1 of the OECD/G20 Inclusive Framework in the first full year of Pillar 1 implementation by (a) all companies within the scope of Pillar 1, (b) those companies within the scope of Pillar 1 that are currently liable to pay the Digital Services Tax and (c) those companies within the scope of Pillar 1 that are currently not liable to pay the Digital Services Tax.
tabling member constituency	Ealing North
tabling member printed	James Murray
uin	62888
answer	answer is ministerial correction date of answer 29/10/2021 answer text <p>The Office for Budget Responsibility (OBR) published its revenue forecast for the Digital Services Tax (DST) today. The DST will be repealed once the new globally agreed solution is in place.</p><p>Reaching a Two-Pillar Solution on global tax reform which reallocates taxing rights and introduces a global minimum tax has been a long-standing priority for the UK.</p><p>With overwhelming support from across the international spectrum, the Government is delighted that final political agreement on a Two-Pillar Solution has now been reached amongst 136 countries of the OECD Inclusive Framework.</p><p>These proposals represent a major reform of the international tax framework and will help to ensure multinational businesses pay their fair share, with the right companies paying the right amount of tax in the right place. The Government looks forward to continuing discussions with its global partners in the coming months as we look towards implementation.</p><p>Both pillars will be subject to the standard tax policymaking process, with their impacts formally assessed through the OBR forecast process.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer grouped question UIN 62887 62889 62890 question first answered 29/10/2021 08:31:04 answering member 4517 label Biography information for Lucy Frazer
tabling member	4797 label Biography information for James Murray

1363316

registered interest
date	25/10/2021
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 estimate he has made of the tax that will be owed in the UK under Pillar 2 of the OECD/G20 Inclusive Framework in the first full year of Pillar 2 implementation by (a) all companies within the scope of Pillar 2, (b) those companies within the scope of Pillar 2 that are currently liable to pay the Digital Services Tax and (c) those companies within the scope of Pillar 2 that are currently not liable to pay the Digital Services Tax.
tabling member constituency	Ealing North
tabling member printed	James Murray
uin	62889
answer	answer is ministerial correction date of answer 29/10/2021 answer text <p>The Office for Budget Responsibility (OBR) published its revenue forecast for the Digital Services Tax (DST) today. The DST will be repealed once the new globally agreed solution is in place.</p><p>Reaching a Two-Pillar Solution on global tax reform which reallocates taxing rights and introduces a global minimum tax has been a long-standing priority for the UK.</p><p>With overwhelming support from across the international spectrum, the Government is delighted that final political agreement on a Two-Pillar Solution has now been reached amongst 136 countries of the OECD Inclusive Framework.</p><p>These proposals represent a major reform of the international tax framework and will help to ensure multinational businesses pay their fair share, with the right companies paying the right amount of tax in the right place. The Government looks forward to continuing discussions with its global partners in the coming months as we look towards implementation.</p><p>Both pillars will be subject to the standard tax policymaking process, with their impacts formally assessed through the OBR forecast process.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer grouped question UIN 62887 62888 62890 question first answered 29/10/2021 08:31:04 answering member 4517 label Biography information for Lucy Frazer
tabling member	4797 label Biography information for James Murray

1363317

registered interest
date	25/10/2021
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 estimate he has made of the tax that will be owed in the UK under Pillar 2 of the OECD/G20 Inclusive Framework in the first full year of Pillar 2 implementation by (a) all companies within the scope of Pillar 2, (b) those companies within the scope of Pillar 2 that are currently headquartered in the UK and (c) those companies within the scope of Pillar 2 that are currently not headquartered in the UK.
tabling member constituency	Ealing North
tabling member printed	James Murray
uin	62890
answer	answer is ministerial correction date of answer 29/10/2021 answer text <p>The Office for Budget Responsibility (OBR) published its revenue forecast for the Digital Services Tax (DST) today. The DST will be repealed once the new globally agreed solution is in place.</p><p>Reaching a Two-Pillar Solution on global tax reform which reallocates taxing rights and introduces a global minimum tax has been a long-standing priority for the UK.</p><p>With overwhelming support from across the international spectrum, the Government is delighted that final political agreement on a Two-Pillar Solution has now been reached amongst 136 countries of the OECD Inclusive Framework.</p><p>These proposals represent a major reform of the international tax framework and will help to ensure multinational businesses pay their fair share, with the right companies paying the right amount of tax in the right place. The Government looks forward to continuing discussions with its global partners in the coming months as we look towards implementation.</p><p>Both pillars will be subject to the standard tax policymaking process, with their impacts formally assessed through the OBR forecast process.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer grouped question UIN 62887 62888 62889 question first answered 29/10/2021 08:31:04 answering member 4517 label Biography information for Lucy Frazer
tabling member	4797 label Biography information for James Murray

1344932

registered interest
date	07/07/2021
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 what plans they have to introduce a Smart Fund tax on technological devices to support the creative arts sector.
tabling member printed	Lord Taylor of Warwick
uin	HL1836
answer	answer is ministerial correction date of answer 21/07/2021 answer text <p>There are no plans to introduce a Smart Fund tax on technological devices but the Government continues to monitor the way that creative sector tax reliefs are working to ensure they are effective.</p><p> </p><p>The Government recognises the significant disruption the necessary actions to combat Covid-19 are having on sectors such as the creative arts.</p><p> </p><p>During this difficult time the Treasury has worked intensively with employers, delivery partners, industry groups, and other government departments to understand the long-term impact of Covid-19 on all key areas of the economy and continues to do so.</p><p> </p><p>The sector continues to benefit from the significant cross-economy support made available throughout this pandemic, including the generous employment schemes, grants, loans, a reduction in VAT to 5%, business rates relief, and the extension of the moratorium on commercial evictions for business tenants.</p><p> </p><p>In March 2021, the Chancellor announced a further £300m to build on the existing £1.57 billion Culture Recovery Fund to protect the cultural sectors. To date, more than £1.2 billion in grants, repayable finance and capital has been awarded to over 5000 organisations and sites in England.</p><p> </p><p>Additionally, in March 2021, the Chancellor extended the £500 million Film &amp; TV Production Restart Scheme to enable the screen sector to operate throughout the year. The registration deadline for this scheme is 31 October 2021, and claims will be able to be submitted up to 31 March 2022 for losses incurred up until 31 December 2021. The scheme has directly supported more than 45,000 jobs.</p><p> </p><p>The £7 million UK Global Screen Fund pilot has also been established to support the export of UK independent screen content, in particular UK independent film.</p> answering member printed Lord Agnew of Oulton question first answered 21/07/2021 10:02:58 answering member 4689 label Biography information for Lord Agnew of Oulton
tabling member	1796 label Biography information for Lord Taylor of Warwick

1337964

registered interest
date	17/06/2021
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, if he has made an assessment of the potential merits of increasing the Digital Services Tax from 2 per cent to 10 per cent to help rebuild the economy following Covid-19' and if he will make it his policy to implement that change.
tabling member constituency	Coventry South
tabling member printed	Zarah Sultana
uin	17862
answer	answer is ministerial correction date of answer 24/06/2021 answer text <p>It is right that profitable companies share in the burden of restoring the public finances to a sustainable footing following the COVID-19 pandemic. In order to support this goal, the Chancellor announced at the Budget that Corporation Tax would increase to 25% from April 2023, raising over £45 billion over the next five years.</p><p> </p><p>The Government supports the G7 agreement on global tax reform that would lead to large digital businesses paying more tax here in the UK and UK HQ multinationals paying more tax on their global profits, helping to fund public services and level the playing field for UK firms.</p><p> </p><p>The DST is intended to serve as a temporary solution before a global digital tax solution is reached. It is the Government’s strong preference to secure a comprehensive global solution on digital tax and remove the DST once this is implemented.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 24/06/2021 14:15:12 answering member 3991 label Biography information for Jesse Norman
tabling member	4786 label Biography information for Zarah Sultana

1312944

registered interest
date	11/05/2021
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 he has made of the implications for his policies of resolution 2370, entitled fighting fiscal injustice: the work of the OECD on taxation of the digital economy, passed at the Council of Europe on 20 April 2021; and whether the Government plans to take steps following the passing of that resolution.
tabling member constituency	Henley
tabling member printed	John Howell
uin	180
answer	answer is ministerial correction date of answer 19/05/2021 answer text <p>The Government notes the resolution and welcomes the Council’s support for the work of the OECD’s Inclusive Framework on Base Erosion and Profit Shifting (BEPS).</p><p> </p><p>The Government has been proactive in pressing for an international solution to the tax challenges posed by digitisation of the economy for a number of years.</p><p> </p><p>It is a Government priority to reach a comprehensive global solution this year which includes outputs on both OECD Pillars: on both reallocation of taxing rights and minimum taxation.</p><p> </p><p>Reaching agreement on this would be a major multilateral achievement that introduces stability into the international tax landscape.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 19/05/2021 14:12:55 answering member 3991 label Biography information for Jesse Norman
tabling member	1606 label Biography information for John Howell

1309477

registered interest
date	15/04/2021
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 his Department is taking to prevent large technology firms from passing on the Digital Services Tax to online retailers who use their platform.
tabling member constituency	Hampstead and Kilburn
tabling member printed	Tulip Siddiq
uin	181360
answer	answer is ministerial correction date of answer 22/04/2021 answer text <p>The Digital Services Tax is a tax that ensures providers of search engines, social media platforms, and online marketplaces pay UK tax that reflects the value they derive from UK users.</p><p> </p><p>It is for businesses to decide their pricing strategies and how those strategies take account of taxes to which they are liable.</p><p> </p><p>It remains the Government’s aim to agree a comprehensive multilateral solution on the taxation of digital companies, and to remove the Digital Services Tax once this is implemented.</p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 22/04/2021 14:25:46 answering member 3991 label Biography information for Jesse Norman
tabling member	4518 label Biography information for Tulip Siddiq