The Government concluded the last fundamental review of business rates in 2016. Respondents to the review agreed that property based taxes are easy to collect, difficult to avoid, relatively stable compared to other taxes, and that they have a clear link with local authority spending.<\/p>
<\/p>
The Government has taken repeated action to reduce the burden of business rates for all ratepayers including retailers. Our Plan for the High Street announced at Budget 2018 provides £1 billion of upfront support through a new retail discount, cutting retailers\u2019 business rates bills by a third for two years from 1 April 2019 subject to eligibility.<\/p>
<\/p>
Reforms and reliefs announced since Budget 2016 are reducing business rates by more than £13 billion over the next five years. This includes switching from RPI to CPI indexation, increasing the threshold for the standard multiplier to £51,000, and doubling the threshold for Small Business Rate Relief, meaning 675,000 of the smallest businesses pay no business rates at all.<\/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" : "2019-07-23", "_datatype" : "dateTime"} , "groupedQuestionUIN" : {"_value" : "277817"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-07-23T12:46:27.737Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-07-16", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Non-domestic Rates"} , "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 his Department plans to undertake a review of business rates and their effect on the sustainability of the retail sector.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4618", "label" : {"_value" : "Biography information for Liz Twist"} } , "tablingMemberConstituency" : {"_value" : "Blaydon"} , "tablingMemberPrinted" : [{"_value" : "Liz Twist"} ], "uin" : "277816"} , {"_about" : "http://data.parliament.uk/resources/1139320", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1139320/answer", "answerText" : {"_value" : "
Over the coming weeks the relevant teams at HM Treasury will work with the Debt Management Office and other officials on formulating the procurement process for the appointment of structuring and legal advisers. A specific timetable has not yet been determined for this. Further announcements, including on the timing of the issuance, will be made in due course.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4051", "label" : {"_value" : "Biography information for John Glen"} } , "answeringMemberConstituency" : {"_value" : "Salisbury"} , "answeringMemberPrinted" : {"_value" : "John Glen"} , "dateOfAnswer" : {"_value" : "2019-07-22", "_datatype" : "dateTime"} , "groupedQuestionUIN" : {"_value" : "277780"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-07-22T13:58:59.863Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-07-16", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Government Securities: Islam"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, with reference to his Mansion House speech of 20 June 2019, when he plans to issue a second sovereign sukuk; and if he will make a statement.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/163", "label" : {"_value" : "Biography information for Sir Stephen Timms"} } , "tablingMemberConstituency" : {"_value" : "East Ham"} , "tablingMemberPrinted" : [{"_value" : "Stephen Timms"} ], "uin" : "277615"} , {"_about" : "http://data.parliament.uk/resources/1139344", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1139344/answer", "answerText" : {"_value" : "
The implementation of Strong Customer Authentication, which mandates two-factor authentication for some online payments, will introduce more secure payments for individuals and businesses.<\/p>
<\/p>
This was introduced by the second Payment Services Directive. HM Treasury published an impact assessment on the implementation of this EU directive in 2017.<\/p>
<\/p>
In an Opinion published on 21 June, the European Banking Authority (EBA) acknowledged the complexity of payments markets and the practical challenges arising from the changes that are required by Strong Customer Authentication across the EU, which may lead to some actors in the payments chain not being ready by 14 September 2019.<\/p>
<\/p>
The FCA is therefore working closely with industry to develop a migration plan to implement Strong Customer Authentication in a timely and effective manner.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4051", "label" : {"_value" : "Biography information for John Glen"} } , "answeringMemberConstituency" : {"_value" : "Salisbury"} , "answeringMemberPrinted" : {"_value" : "John Glen"} , "dateOfAnswer" : {"_value" : "2019-07-22", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-07-22T13:56:33.487Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-07-16", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Bank Services: Payments"} , "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 made an assessment of the potential effect on (a) consumers and (b) businesses of the September 2019 deadline for the introduction of multi-factor authentication on electronic payments.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4571", "label" : {"_value" : "Biography information for Gill Furniss"} } , "tablingMemberConstituency" : {"_value" : "Sheffield, Brightside and Hillsborough"} , "tablingMemberPrinted" : [{"_value" : "Gill Furniss"} ], "uin" : "277802"} , {"_about" : "http://data.parliament.uk/resources/1139358", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1139358/answer", "answerText" : {"_value" : "
All elements of the Check Employment Status for Tax service (CEST) were thoroughly tested.<\/p>
<\/p>
In a series of workshops, officials and external experts, including lawyers, tax and IT professionals, developed the set of rules that underpin the tool. The workshop participants agreed the key relevant facts and points of law and then tested the rules that went into the tool to ensure it gave the correct answer. Those rules were then tested against live and settled cases.<\/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" : "2019-07-23", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-07-23T15:50:26.83Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-07-16", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Employment: 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 the Answer of 3 July 2019 to Question 268953 on Employment: Taxation, which elements of the Check Employment Status for Tax (CEST) online guidance tool were tested; how were they tested; and who tested them.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/104", "label" : {"_value" : "Biography information for Crispin Blunt"} } , "tablingMemberConstituency" : {"_value" : "Reigate"} , "tablingMemberPrinted" : [{"_value" : "Crispin Blunt"} ], "uin" : "277599"} , {"_about" : "http://data.parliament.uk/resources/1139406", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1139406/answer", "answerText" : {"_value" : "
MOT emissions tests are mainly used to check for dangerous levels of air quality pollutants, such as carbon monoxide and hydrocarbons.<\/p>
<\/p>
To help meet our legally binding climate change targets, Vehicle Excise Duty (VED) is based on carbon dioxide (CO2<\/sub>) emissions which is not tested during MOTs.<\/p> <\/p> A vehicle\u2019s CO2<\/sub> emissions are tested under laboratory conditions at the point of manufacture. This provides an accurate figure which determines the rate of VED paid, allows comparisons to be made between models and encourages motorists to choose low CO2<\/sub> emitting options.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4320", "label" : {"_value" : "Biography information for Robert Jenrick"}
}
, "answeringMemberConstituency" : {"_value" : "Newark"}
, "answeringMemberPrinted" : {"_value" : "Robert Jenrick"}
, "dateOfAnswer" : {"_value" : "2019-07-23", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2019-07-23T07:55:12.22Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2019-07-16", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Motor Vehicles: Excise Duties"}
, "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 assessment he has made of the merits of amending vehicle excise duty so that the duty applicable is based on the emissions recorded at MOT tests.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4475", "label" : {"_value" : "Biography information for Suella Braverman"}
}
, "tablingMemberConstituency" : {"_value" : "Fareham"}
, "tablingMemberPrinted" : [{"_value" : "Suella Braverman"}
], "uin" : "277783"}
, {"_about" : "http://data.parliament.uk/resources/1138953", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1138953/answer", "answerText" : {"_value" : " Leaving the EU without a negotiated settlement is not the Government\u2019s preferred outcome, but it is essential that the UK is prepared for all possible eventualities on customs, VAT and excise arrangements.<\/p> <\/p> As part of the no deal preparations, HMRC have published guidance and technical notices for businesses and their advisors on customs, excise and VAT, as well as a collection of letters and guides.<\/p> <\/p> HMRC have published a collection of impact assessments on GOV.UK which are available at https://www.gov.uk/government/collections/customs-vat-and-excise-regulations-leaving-the-eu-with-no-deal#impact-assessments<\/a><\/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" : "2019-07-18", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2019-07-18T15:35:21.377Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2019-07-15", "_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 his Department has undertaken a recent assessment of the potential effects on businesses in the UK of leaving the EU VAT area.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/1442", "label" : {"_value" : "Biography information for Mr Alistair Carmichael"}
}
, "tablingMemberConstituency" : {"_value" : "Orkney and Shetland"}
, "tablingMemberPrinted" : [{"_value" : "Mr Alistair Carmichael"}
], "uin" : "277127"}
, {"_about" : "http://data.parliament.uk/resources/1137730", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1137730/answer", "answerText" : {"_value" : " The Tobacco Products (Traceability and Security Features) Regulations 2019 require the movement of tobacco products to be recorded by economic operators through the supply chain.<\/p> Tobacco manufacturers are required to provide economic operators with the software necessary to record movements.<\/p> <\/p> If an economic operator is unable to comply with the Regulations due to software issues, HM Revenue & Customs will consider what action to take on a case-by-case basis according to the facts of the particular case.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4320", "label" : {"_value" : "Biography information for Robert Jenrick"}
}
, "answeringMemberConstituency" : {"_value" : "Newark"}
, "answeringMemberPrinted" : {"_value" : "Robert Jenrick"}
, "dateOfAnswer" : {"_value" : "2019-07-17", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2019-07-17T12:41:17.587Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2019-07-09", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Tobacco: Smuggling"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Chancellor of the Exchequer, if he will ensure that economic operators who are unable to comply with the Tobacco Products (Traceability and Security Features) Regulations 2019 due to software issues will not be penalised.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4480", "label" : {"_value" : "Biography information for Carolyn Harris"}
}
, "tablingMemberConstituency" : {"_value" : "Swansea East"}
, "tablingMemberPrinted" : [{"_value" : "Carolyn Harris"}
], "uin" : "275233"}
, {"_about" : "http://data.parliament.uk/resources/1137740", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1137740/answer", "answerText" : {"_value" : "Duty is collected when fuel leaves a refinery or import terminal, so HMRC data does not break down diesel duty revenues by sectors where fuel is used. HMRC publishes information on historic fuel duty receipts on Page 5 of the Hydrocarbon Oils Bulletin<\/a>. This shows receipts for diesel taxed at the full rate of duty for road use and also for rebated \u2018gas oil\u2019. This refers to marked diesel which is taxed at a reduced rate of duty because it is intended for off road use in sectors such as agriculture and construction, as well as for maritime and rail transport."}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4320", "label" : {"_value" : "Biography information for Robert Jenrick"}
}
, "answeringMemberConstituency" : {"_value" : "Newark"}
, "answeringMemberPrinted" : {"_value" : "Robert Jenrick"}
, "dateOfAnswer" : {"_value" : "2019-07-17", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2019-07-17T12:39:22.317Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2019-07-09", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Diesel: Excise Duties"}
, "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 the Answer of 8 July 2019 to Question 272300, what the diesel duty revenues were from (a) shipping, (b) agriculture, (c) road users, (d) rail and (e) any other sectoral information held by his Department in each of the last 10 years.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4470", "label" : {"_value" : "Biography information for Alan Brown"}
}
, "tablingMemberConstituency" : {"_value" : "Kilmarnock and Loudoun"}
, "tablingMemberPrinted" : [{"_value" : "Alan Brown"}
], "uin" : "275232"}
], "itemsPerPage" : 10, "page" : 0, "startIndex" : 1, "totalResults" : 8, "type" : ["http://purl.org/linked-data/api/vocab#ListEndpoint", "http://purl.org/linked-data/api/vocab#Page"]}
}