{ "format" : "linked-data-api", "version" : "0.2", "result" : {"_about" : "http://eldaddp.azurewebsites.net/answeredquestions.text?AnsweringBody.=Treasury&hansardHeading=VAT", "definition" : "http://eldaddp.azurewebsites.net/meta/answeredquestions.text?AnsweringBody.=Treasury&hansardHeading=VAT", "extendedMetadataVersion" : "http://eldaddp.azurewebsites.net/answeredquestions.text?AnsweringBody.=Treasury&_metadata=all&hansardHeading=VAT", "first" : "http://eldaddp.azurewebsites.net/answeredquestions.text?_page=0&AnsweringBody.=Treasury&hansardHeading=VAT", "hasPart" : "http://eldaddp.azurewebsites.net/answeredquestions.text?AnsweringBody.=Treasury&hansardHeading=VAT", "isPartOf" : "http://eldaddp.azurewebsites.net/answeredquestions.text?AnsweringBody.=Treasury&hansardHeading=VAT", "items" : [{"_about" : "http://data.parliament.uk/resources/1717685", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1717685/answer", "answerText" : {"_value" : "
The most recent year for which we hold complete tax records is for businesses with a basis period ending in 2021-22. For this year across the whole of the UK, there were a total of 9,170,000 businesses that declared turnover below the VAT threshold. Of these, 210,000 also had profits above £45,000.<\/p>
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Please note that this is the total number of businesses with turnover below the VAT threshold. Of these some may have registered for VAT voluntarily, and others may be exempt from VAT for other reasons.<\/p>
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HMRC does not hold readily available data on the regional breakdown of the total number of businesses across the UK which can be used for analysing VAT. This is because some businesses can have both single and multiple sites, and therefore such breakdowns would be of limited value.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4407", "label" : {"_value" : "Biography information for Nigel Huddleston"} } , "answeringMemberConstituency" : {"_value" : "Mid Worcestershire"} , "answeringMemberPrinted" : {"_value" : "Nigel Huddleston"} , "dateOfAnswer" : {"_value" : "2024-05-20", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "25981"} , {"_value" : "25983"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2024-05-20T15:33:22.637Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2024-05-13", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "VAT"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, how many businesses do not meet the VAT threshold in (a) the UK and (b) in each region of the UK.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4751", "label" : {"_value" : "Biography information for Chris Loder"} } , "tablingMemberConstituency" : {"_value" : "West Dorset"} , "tablingMemberPrinted" : [{"_value" : "Chris Loder"} ], "uin" : "25982"} , {"_about" : "http://data.parliament.uk/resources/1717686", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1717686/answer", "answerText" : {"_value" : "
The most recent year for which we hold complete tax records is for businesses with a basis period ending in 2021-22. For this year across the whole of the UK, there were a total of 9,170,000 businesses that declared turnover below the VAT threshold. Of these, 210,000 also had profits above £45,000.<\/p>
<\/p>
Please note that this is the total number of businesses with turnover below the VAT threshold. Of these some may have registered for VAT voluntarily, and others may be exempt from VAT for other reasons.<\/p>
<\/p>
HMRC does not hold readily available data on the regional breakdown of the total number of businesses across the UK which can be used for analysing VAT. This is because some businesses can have both single and multiple sites, and therefore such breakdowns would be of limited value.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4407", "label" : {"_value" : "Biography information for Nigel Huddleston"} } , "answeringMemberConstituency" : {"_value" : "Mid Worcestershire"} , "answeringMemberPrinted" : {"_value" : "Nigel Huddleston"} , "dateOfAnswer" : {"_value" : "2024-05-20", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "25981"} , {"_value" : "25982"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2024-05-20T15:33:22.687Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2024-05-13", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "VAT"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, how many businesses (a) do not meet the VAT threshold and (b) have profits over £45,000 in (i) the UK and (ii) in each region of the UK.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4751", "label" : {"_value" : "Biography information for Chris Loder"} } , "tablingMemberConstituency" : {"_value" : "West Dorset"} , "tablingMemberPrinted" : [{"_value" : "Chris Loder"} ], "uin" : "25983"} , {"_about" : "http://data.parliament.uk/resources/1685320", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1685320/answer", "answerText" : {"_value" : "
HMRC\u2019s Customer Experience Committee oversees HMRC\u2019s performance against the Charter and provides an annual report to set out progress in meeting Charter standards.<\/p>
Performance against the charter is continually\u202fmonitored by\u202fservice standards, customer feedback surveys and other data, for example complaints.<\/p>
Each year HMRC commissions independent customer surveys to review customer experience and perceptions for Individuals, Small Businesses, Agents, Mid-sized businesses and Large Businesses.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4407", "label" : {"_value" : "Biography information for Nigel Huddleston"} } , "answeringMemberConstituency" : {"_value" : "Mid Worcestershire"} , "answeringMemberPrinted" : {"_value" : "Nigel Huddleston"} , "dateOfAnswer" : {"_value" : "2024-01-31", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2024-01-31T16:42:54.55Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2024-01-26", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "VAT"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, what steps he is taking to monitor the application of HMRC's charter for businesses with different VAT arrangements.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4471", "label" : {"_value" : "Biography information for Rachael Maskell"} } , "tablingMemberConstituency" : {"_value" : "York Central"} , "tablingMemberPrinted" : [{"_value" : "Rachael Maskell"} ], "uin" : "11627"} , {"_about" : "http://data.parliament.uk/resources/1607702", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1607702/answer", "answerText" : {"_value" : "
The Windsor Framework establishes new freedoms for the UK to set VAT rates and thresholds in Northern Ireland that go far beyond those available before EU Exit. That includes the ability to zero rate additional goods for VAT and vary the VAT registration threshold.<\/p>
<\/p>
<\/p>
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All tax policy is a matter for the Chancellor, including how this applies in Northern Ireland, and any potential changes will be considered at future fiscal events.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4399", "label" : {"_value" : "Biography information for Victoria Atkins"} } , "answeringMemberConstituency" : {"_value" : "Louth and Horncastle"} , "answeringMemberPrinted" : {"_value" : "Victoria Atkins"} , "dateOfAnswer" : {"_value" : "2023-03-31", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "174165"} , {"_value" : "174166"} , {"_value" : "174526"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2023-03-31T08:55:45.287Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2023-03-27", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "VAT"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, whether he has had discussions with his Cabinet colleagues on the potential impact of the provisions of the Windsor Agreement on his ability to vary the VAT registration threshold.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/14", "label" : {"_value" : "Biography information for Sir John Redwood"} } , "tablingMemberConstituency" : {"_value" : "Wokingham"} , "tablingMemberPrinted" : [{"_value" : "John Redwood"} ], "uin" : "174164"} , {"_about" : "http://data.parliament.uk/resources/1607850", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1607850/answer", "answerText" : {"_value" : "
The Government keeps all taxes under review as part of the normal tax policy making cycle and Budget process.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4399", "label" : {"_value" : "Biography information for Victoria Atkins"} } , "answeringMemberConstituency" : {"_value" : "Louth and Horncastle"} , "answeringMemberPrinted" : {"_value" : "Victoria Atkins"} , "dateOfAnswer" : {"_value" : "2023-03-30", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2023-03-30T12:11:48.097Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2023-03-27", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "VAT"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, when he last reviewed the lists of products that are (a) zero-rated for VAT and (b) subject to VAT at five per cent.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4770", "label" : {"_value" : "Biography information for Amy Callaghan"} } , "tablingMemberConstituency" : {"_value" : "East Dunbartonshire"} , "tablingMemberPrinted" : [{"_value" : "Amy Callaghan"} ], "uin" : "174437"} , {"_about" : "http://data.parliament.uk/resources/1605627", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1605627/answer", "answerText" : {"_value" : "
VAT is the UK\u2019s third largest tax forecast to raise £161 billion in 2023/24, helping to fund key spending priorities such as public services, including the NHS, education and defence.<\/p>
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Although the Government keeps all taxes under review, there are no current plans to change the levels of VAT.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4399", "label" : {"_value" : "Biography information for Victoria Atkins"} } , "answeringMemberConstituency" : {"_value" : "Louth and Horncastle"} , "answeringMemberPrinted" : {"_value" : "Victoria Atkins"} , "dateOfAnswer" : {"_value" : "2023-03-23", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2023-03-23T15:08:55.35Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2023-03-20", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "VAT"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, whether he plans to undertake a review of levels of VAT.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4770", "label" : {"_value" : "Biography information for Amy Callaghan"} } , "tablingMemberConstituency" : {"_value" : "East Dunbartonshire"} , "tablingMemberPrinted" : [{"_value" : "Amy Callaghan"} ], "uin" : "169486"} , {"_about" : "http://data.parliament.uk/resources/1588703", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1588703/answer", "answerText" : {"_value" : "
The UK has a higher VAT registration threshold than any EU Member State and the second highest in the OECD at £85,000. This keeps the majority of businesses out of VAT altogether.<\/p>
<\/p>