The supply of any on-site staff to an individual, landlord or company has, since the inception of VAT been a taxable supply. Such a supply is not identified in the VAT Act as being either an exempt supply or a zero rated supply.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/1091", "label" : {"_value" : "Biography information for Lord Bates"} } , "answeringMemberPrinted" : {"_value" : "Lord Bates"} , "dateOfAnswer" : {"_value" : "2019-01-07", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-01-07T16:25:17.257Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2018-12-20", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Service Charges: VAT"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask Her Majesty's Government when the requirement for VAT to be paid on the on-site staff labour element of residential property service charges was introduced.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/499", "label" : {"_value" : "Biography information for Lord Campbell-Savours"} } , "tablingMemberPrinted" : [{"_value" : "Lord Campbell-Savours"} ], "uin" : "HL12491"} , {"_about" : "http://data.parliament.uk/resources/1029089", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1029089/answer", "answerText" : {"_value" : "
The net Home VAT declared for the \u2018Retail trade (except of motor vehicles and motorcycles)\u2019 in 2016-17 is £6,420 million and in 2017-18 is £7,140 million. HMRC does not request information on whether VAT declared on traders\u2019 returns is declared by online traders specifically, therefore this information is not available.<\/p>
<\/p>
Total income tax receipts in 2016-17 were £177,065 million and in 2017-18 were £180,049 million. HMRC does not hold information to base an estimate of income tax receipts split by the different income tax rates.<\/p>
<\/p>
Total receipts of Corporation Tax (including Bank Surcharge and Offshore CT) in 2016-17 were £50,679 million and in 2017-18 were £56,172 million.<\/p>
<\/p>
Total receipts of Capital Gains Tax in 2016-17 were ££8,561 million and in 2017-18 were £7,793 million.<\/p>
<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/1091", "label" : {"_value" : "Biography information for Lord Bates"} } , "answeringMemberPrinted" : {"_value" : "Lord Bates"} , "dateOfAnswer" : {"_value" : "2019-01-07", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-01-07T15:26:02.943Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2018-12-19", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Retail Trade: Taxation"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask Her Majesty's Government what was the total receipt to HM Treasury in (1) 2016\u201317, and (2) 2017\u201318 of (a) VAT payable by retail traders and online traders, (b) income tax at the standard rate, (c) income tax at the higher rate, (d) corporation tax, and (e) capital gains tax.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/499", "label" : {"_value" : "Biography information for Lord Campbell-Savours"} } , "tablingMemberPrinted" : [{"_value" : "Lord Campbell-Savours"} ], "uin" : "HL12437"} ], "itemsPerPage" : 10, "page" : 0, "startIndex" : 1, "totalResults" : 2, "type" : ["http://purl.org/linked-data/api/vocab#ListEndpoint", "http://purl.org/linked-data/api/vocab#Page"]} }