{ "format" : "linked-data-api", "version" : "0.2", "result" : {"_about" : "http://eldaddp.azurewebsites.net/answeredquestions.text?answeringDeptShortName=Treasury&dateTabled=2019-05-15", "definition" : "http://eldaddp.azurewebsites.net/meta/answeredquestions.text?answeringDeptShortName=Treasury&dateTabled=2019-05-15", "extendedMetadataVersion" : "http://eldaddp.azurewebsites.net/answeredquestions.text?answeringDeptShortName=Treasury&dateTabled=2019-05-15&_metadata=all", "first" : "http://eldaddp.azurewebsites.net/answeredquestions.text?answeringDeptShortName=Treasury&_page=0&dateTabled=2019-05-15", "hasPart" : "http://eldaddp.azurewebsites.net/answeredquestions.text?answeringDeptShortName=Treasury&dateTabled=2019-05-15", "isPartOf" : "http://eldaddp.azurewebsites.net/answeredquestions.text?answeringDeptShortName=Treasury&dateTabled=2019-05-15", "items" : [{"_about" : "http://data.parliament.uk/resources/1126814", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1126814/answer", "answerText" : {"_value" : "
The scope of the legislation \u201cOffshore Receipts in respect of Intangible Property\u201d is limited to territories with which the UK does not have a full tax treaty. A \u201cfull treaty territory\u201d is defined in the legislation as a treaty containing a non-discrimination provision. A non-discrimination provision is defined by reference to nationals of a state. Jersey, Guernsey and the Isle of Man are not \u201cstates\u201d, they are territories for which the UK is responsible and so cannot meet that condition.<\/p>
<\/p>
It follows that the Crown Dependencies are within scope of the legislation. The government has committed to respecting its international obligations in respect of this measure. As such the provisions of the relevant treaties will apply to any arrangements involving the Crown Dependencies that are subject to the legislation, and the UK will provide for treaty relief where applicable.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3935", "label" : {"_value" : "Biography information for Mel Stride"} } , "answeringMemberConstituency" : {"_value" : "Central Devon"} , "answeringMemberPrinted" : {"_value" : "Mel Stride"} , "dateOfAnswer" : {"_value" : "2019-05-20", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-05-20T14:38:35.673Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-05-15", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Multinational Companies: Taxation"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, pursuant to Answer of 29 April 2019 to Question 247155 on Multinational Companies: Taxation; for what reason Jersey, Guernsey and the Isle of Man were not included in the list of countries with a full tax treaty with the UK; and whether these jurisdictions will be covered by the offshore receipts in respect of intangible property rule.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4657", "label" : {"_value" : "Biography information for Anneliese Dodds"} } , "tablingMemberConstituency" : {"_value" : "Oxford East"} , "tablingMemberPrinted" : [{"_value" : "Anneliese Dodds"} ], "uin" : "254875"} , {"_about" : "http://data.parliament.uk/resources/1126840", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1126840/answer", "answerText" : {"_value" : "
The value of Research and Development (R&D) tax credits and the number of businesses taking those up for the years 2000-01 to 2016-17 are published in the relevant National Statistics:<\/p>
https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/742661/Research_and_Development_Tax_Credits_Statistics_September_2018.pdf<\/a><\/p> <\/p> The same publication contains the number and value of claims for Yorkshire and the Humber for 2015-16 and 2016-17. The number and values for earlier years are published in previous publications:<\/p> https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/577859/160914_R_D_publication_commentary_v1-1.pdf<\/a><\/p> <\/p> https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/552382/R_D_Tax_Credits_Statistics_September_2015.pdf<\/a><\/p> <\/p> https://webarchive.nationalarchives.gov.uk/20150507075637/https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/356389/RD5.pdf<\/a><\/p> <\/p> The value of tax credits and the number of businesses taking up tax credits by county or unitary authority for 2015-16 and 2016-17 are published in the supplementary tables. Data for other years and geographies would only be available at disproportionate cost.<\/p> https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/798060/RD_2016-17_tables_by_region_sector_Apr19.xlsx<\/a><\/p> <\/p> https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/798063/RD_2015-16_tables_by_county_ua_Apr19.xlsx<\/a><\/p> <\/p> All these tables are based on registered office location, which may not be where the actual R&D activity is carried out.<\/p> <\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"}
}
, "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"}
, "answeringMemberPrinted" : {"_value" : "Jesse Norman"}
, "dateOfAnswer" : {"_value" : "2019-05-24", "_datatype" : "dateTime"}
, "groupedQuestionUIN" : {"_value" : "254795"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2019-05-24T12:56:44.01Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2019-05-15", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Research: 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 the value was of R&D tax credits in (a) the Humber, (b) Yorkshire and the Humber and (c) the UK in each of the last five years.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/3939", "label" : {"_value" : "Biography information for Andrew Percy"}
}
, "tablingMemberConstituency" : {"_value" : "Brigg and Goole"}
, "tablingMemberPrinted" : [{"_value" : "Andrew Percy"}
], "uin" : "254794"}
, {"_about" : "http://data.parliament.uk/resources/1126841", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1126841/answer", "answerText" : {"_value" : " The value of Research and Development (R&D) tax credits and the number of businesses taking those up for the years 2000-01 to 2016-17 are published in the relevant National Statistics:<\/p> https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/742661/Research_and_Development_Tax_Credits_Statistics_September_2018.pdf<\/a><\/p> <\/p> The same publication contains the number and value of claims for Yorkshire and the Humber for 2015-16 and 2016-17. The number and values for earlier years are published in previous publications:<\/p> https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/577859/160914_R_D_publication_commentary_v1-1.pdf<\/a><\/p> <\/p> https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/552382/R_D_Tax_Credits_Statistics_September_2015.pdf<\/a><\/p> <\/p> https://webarchive.nationalarchives.gov.uk/20150507075637/https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/356389/RD5.pdf<\/a><\/p> <\/p> The value of tax credits and the number of businesses taking up tax credits by county or unitary authority for 2015-16 and 2016-17 are published in the supplementary tables. Data for other years and geographies would only be available at disproportionate cost.<\/p>
Tax Year<\/p><\/td> | Number of SPP Claimants<\/p><\/td> | Number of ShPP Claimants<\/p><\/td><\/tr> |
15/16<\/p><\/td> | 215,100<\/p><\/td> | 6,200<\/p><\/td><\/tr> |
16/17<\/p><\/td> | 219,900<\/p><\/td> | 8,600<\/p><\/td><\/tr> |
17/18<\/p><\/td> | 212,700<\/p><\/td> | 9,200<\/p><\/td><\/tr> |
18/19<\/p><\/td> | 202,800<\/p><\/td> | 10,700<\/p><\/td><\/tr><\/tbody><\/table> <\/p> Notes:<\/p>
|