While HMRC does not hold information at a constituency level, the number of companies benefiting from the Video games tax relief can be found in Table 4.1 of:<\/p>
https://www.gov.uk/government/statistics/creative-industries-statistics-august-2023<\/strong><\/a><\/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" : "2023-09-11", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2023-09-11T12:51:01.727Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2023-09-01", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Video Games: Tax Allowances"}
, "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 estimate he has made of how many gaming companies in (a) the UK and (b) Warwick and Leamington constituency have benefited from Video Games Tax Relief in the most recent year for which data is available.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4617", "label" : {"_value" : "Biography information for Matt Western"}
}
, "tablingMemberConstituency" : {"_value" : "Warwick and Leamington"}
, "tablingMemberPrinted" : [{"_value" : "Matt Western"}
], "uin" : "196537"}
, {"_about" : "http://data.parliament.uk/resources/1609784", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1609784/answer", "answerText" : {"_value" : " The government will set out the detail of the Video Games Expenditure Credit (VGEC) alongside draft legislation in Summer 2023 and welcomes feedback. After this is published, the government will provide thorough guidance and education about how VGEC will work.<\/p> <\/p> <\/p> It was announced at Spring Budget 2023 that VGEC will be introduced from 1 January 2024. VGEC will be calculated directly from qualifying expenditure and have a credit rate of 34%, which will provide a greater benefit than the current Video Games Tax Relief. The expenditure credit model will also provide businesses with greater clarity about the amount of credit they can expect to receive and greater flexibility over production decisions. In addition, this reform will ensure video games tax relief continues to work as intended following the implementation of the OECD \u2018Pillar 2\u2019 rules in the UK and elsewhere.<\/p> <\/p> VGEC will be modelled after the R&D Expenditure Credit (RDEC). The credit will be liable to Corporation Tax, like RDEC, and this was taken into account when the credit rate was set at 34%.<\/p> <\/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" : "2023-04-24", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2023-04-24T16:04:19.227Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2023-04-14", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Video Games: Tax Allowances"}
, "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 guidance his Department issues on the liability to corporation tax of the video games expenditure credit.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4617", "label" : {"_value" : "Biography information for Matt Western"}
}
, "tablingMemberConstituency" : {"_value" : "Warwick and Leamington"}
, "tablingMemberPrinted" : [{"_value" : "Matt Western"}
], "uin" : "179917"}
, {"_about" : "http://data.parliament.uk/resources/1587362", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1587362/answer", "answerText" : {"_value" : " HM Revenue and Customs does not hold information on the passports held by individuals.<\/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" : "2023-02-27", "_datatype" : "dateTime"}
, "groupedQuestionUIN" : {"_value" : "148695"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2023-02-27T15:47:56.94Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2023-02-20", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Agriculture: Seasonal Workers"}
, "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 estimate his Department has made of the number of non-UK passport holder seasonal workers employed in fruit picking in the UK in (a) 2019, (b) 2020, (c) 2021 and (d) 2022.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4617", "label" : {"_value" : "Biography information for Matt Western"}
}
, "tablingMemberConstituency" : {"_value" : "Warwick and Leamington"}
, "tablingMemberPrinted" : [{"_value" : "Matt Western"}
], "uin" : "148694"}
, {"_about" : "http://data.parliament.uk/resources/1587363", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1587363/answer", "answerText" : {"_value" : " HM Revenue and Customs does not hold information on the passports held by individuals.<\/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" : "2023-02-27", "_datatype" : "dateTime"}
, "groupedQuestionUIN" : {"_value" : "148694"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2023-02-27T15:47:56.983Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2023-02-20", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Hospitality Industry: Migrant Workers"}
, "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 estimate his Department has made of the number of non-UK passport holders employed in hospitality in the UK in (a) 2019, (b) 2020, (c) 2021 and (d) 2022.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4617", "label" : {"_value" : "Biography information for Matt Western"}
}
, "tablingMemberConstituency" : {"_value" : "Warwick and Leamington"}
, "tablingMemberPrinted" : [{"_value" : "Matt Western"}
], "uin" : "148695"}
, {"_about" : "http://data.parliament.uk/resources/1582863", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1582863/answer", "answerText" : {"_value" : " HM Revenue and Customs published a full set of annual statistics on non-domiciled taxpayers<\/a>.<\/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" : "2023-02-09", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2023-02-09T11:31:39.58Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2023-02-01", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Domicil"}
, "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 the average length of stay is of individuals resident in the UK and claiming non-domiciled tax status.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4617", "label" : {"_value" : "Biography information for Matt Western"}
}
, "tablingMemberConstituency" : {"_value" : "Warwick and Leamington"}
, "tablingMemberPrinted" : [{"_value" : "Matt Western"}
], "uin" : "137888"}
, {"_about" : "http://data.parliament.uk/resources/1581796", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1581796/answer", "answerText" : {"_value" : " We cannot provide a response on behavioural penalties by constituency, as different types of entities (businesses, partnerships and individuals) can have addresses that differ from where the business takes place.<\/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" : "2023-02-06", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2023-02-06T18:31:25.587Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2023-01-30", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Taxation: Stratford-on-Avon"}
, "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 people received a penalty from HMRC in Stratford-on-Avon constituency in 2022.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4617", "label" : {"_value" : "Biography information for Matt Western"}
}
, "tablingMemberConstituency" : {"_value" : "Warwick and Leamington"}
, "tablingMemberPrinted" : [{"_value" : "Matt Western"}
], "uin" : "135403"}
, {"_about" : "http://data.parliament.uk/resources/1579569", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1579569/answer", "answerText" : {"_value" : " HMRC take a supportive approach to dealing with customers who have tax debts and only file winding-up petitions after exhausting all other options, in order to protect taxpayers\u2019 money.<\/p> <\/p> Details of how assessments of financial sustainability of customers are used to assess Time to Pay offers and consequences of non-payment can be found at GOV.UK<\/p> <\/p> https://www.gov.uk/guidance/what-will-happen-if-you-do-not-pay-your-tax-bill<\/a><\/p> <\/p>