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tabling member › label	Biography information for Dr Matthew Offord
min date	2018-11-02
hansard heading	Digital Technology: Taxation

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registered interest

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exactly:

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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

date of answer

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and

answer text

answering member constituency

answering member printed

question first answered

answering member


label

tabling member


label

1000265

registered interest

date

02/11/2018

answering body

Treasury

answering dept id

answering dept short name

Treasury

answering dept sort name

Treasury

hansard heading

Digital Technology: Taxation

house id

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

is ministerial correction

date of answer

12/11/2018

answer text

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. 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.

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