The government was clear during the passage of the primary legislation that the cap will have no impact on the large majority of public sector workers. We accept that there will be some circumstances where it is necessary or desirable to relax the cap. The waiver is in place for use in exceptional situations, including where imposing the cap would cause genuine hardship.<\/p>
<\/p>
An impact assessment was conducted and published in the 2016 consultation ahead of the primary legislation. A further equalities assessment will be conducted on the final version of the legislation. The government is currently considering responses to the consultation on the draft regulations to implement the public sector exit payment cap and will respond to the consultation in due course.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4097", "label" : {"_value" : "Biography information for Elizabeth Truss"} } , "answeringMemberConstituency" : {"_value" : "South West Norfolk"} , "answeringMemberPrinted" : {"_value" : "Elizabeth Truss"} , "dateOfAnswer" : {"_value" : "2019-07-12", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-07-12T11:32:54.37Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-07-09", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Public Sector: Redundancy Pay"} , "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 potential effect of capping public sector redundancy payouts at £95,000 on (a) long-serving, (b) low income and (c) middle income public sector workers.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3952", "label" : {"_value" : "Biography information for Mr Toby Perkins"} } , "tablingMemberConstituency" : {"_value" : "Chesterfield"} , "tablingMemberPrinted" : [{"_value" : "Toby Perkins"} ], "uin" : "275178"} , {"_about" : "http://data.parliament.uk/resources/1088509", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1088509/answer", "answerText" : {"_value" : "
HM Revenue & Customs has appointed De La Rue as the UK\u2019s ID Issuer for the tobacco track and trace system, which comes into effect on 20 May 2019. De La Rue will publish details of the registration process for retailers before that.<\/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" : "2019-03-20", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-03-20T11:33:13.39Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-03-13", "_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, when HMRC plans to publish details of the process for retailers to apply for their (a) economic identifier and (b) facilities identifier codes for the Tobacco Track and Trace system; and if he will make a statement.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3952", "label" : {"_value" : "Biography information for Mr Toby Perkins"} } , "tablingMemberConstituency" : {"_value" : "Chesterfield"} , "tablingMemberPrinted" : [{"_value" : "Toby Perkins"} ], "uin" : "231980"} , {"_about" : "http://data.parliament.uk/resources/1088510", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1088510/answer", "answerText" : {"_value" : "
The government remains committed to implementing the tobacco track and trace system and it remains on track to do so by 20 May 2019. It has no plans to delay the implementation.<\/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" : "2019-03-20", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-03-20T11:38:13.187Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-03-13", "_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 extend by 12 months the implementation date of 20 May 2019 for the Tobacco Track and Trace system; and if he will make a statement.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3952", "label" : {"_value" : "Biography information for Mr Toby Perkins"} } , "tablingMemberConstituency" : {"_value" : "Chesterfield"} , "tablingMemberPrinted" : [{"_value" : "Toby Perkins"} ], "uin" : "231981"} , {"_about" : "http://data.parliament.uk/resources/388108", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/388108/answer", "answerText" : {"_value" : "
As announced at Summer Budget 2015, the government will retain the current duty exemption for small cider producers until and unless a replacement scheme is established.<\/p>
<\/p>
<\/p>
<\/p>
The UK is discussing reforms to EU law with the EU commission and other Member States, so that it explicitly allows member states to support small cider makers through the duty regime. The government is also looking at alternatives that could apply. The government will work with industry on both of these.<\/p>
<\/p>
<\/p>
<\/p>
Small cider makers are a traditional part of rural economies who help create a diverse and vibrant cider market and the government is committed to maintaining support for the industry.<\/p>
<\/p>
<\/p>
<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3969", "label" : {"_value" : "Biography information for Damian Hinds"} } , "answeringMemberConstituency" : {"_value" : "East Hampshire"} , "answeringMemberPrinted" : {"_value" : "Damian Hinds"} , "dateOfAnswer" : {"_value" : "2015-07-13", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "6020"} , {"_value" : "6021"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2015-07-13T13:56:57.373Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2015-07-07", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Cider: Excise Duties"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask Mr Chancellor of the Exchequer, if he will make it his policy that the tax exemption for cider producers who sell under 70hl per annum remain in force.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3952", "label" : {"_value" : "Biography information for Mr Toby Perkins"} } , "tablingMemberConstituency" : {"_value" : "Chesterfield"} , "tablingMemberPrinted" : [{"_value" : "Toby Perkins"} ], "uin" : "6019"} , {"_about" : "http://data.parliament.uk/resources/388109", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/388109/answer", "answerText" : {"_value" : "
As announced at Summer Budget 2015, the government will retain the current duty exemption for small cider producers until and unless a replacement scheme is established.<\/p>
<\/p>
<\/p>
<\/p>
The UK is discussing reforms to EU law with the EU commission and other Member States, so that it explicitly allows member states to support small cider makers through the duty regime. The government is also looking at alternatives that could apply. The government will work with industry on both of these.<\/p>
<\/p>
<\/p>
<\/p>
Small cider makers are a traditional part of rural economies who help create a diverse and vibrant cider market and the government is committed to maintaining support for the industry.<\/p>
<\/p>
<\/p>
<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3969", "label" : {"_value" : "Biography information for Damian Hinds"} } , "answeringMemberConstituency" : {"_value" : "East Hampshire"} , "answeringMemberPrinted" : {"_value" : "Damian Hinds"} , "dateOfAnswer" : {"_value" : "2015-07-13", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "6019"} , {"_value" : "6021"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2015-07-13T13:56:57.467Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2015-07-07", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Cider: Excise Duties"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask Mr Chancellor of the Exchequer, what discussions he has had with his EU counterparts in EU member states on the UK's tax exemption for cider producers who sell under 70hl per annum.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3952", "label" : {"_value" : "Biography information for Mr Toby Perkins"} } , "tablingMemberConstituency" : {"_value" : "Chesterfield"} , "tablingMemberPrinted" : [{"_value" : "Toby Perkins"} ], "uin" : "6020"} , {"_about" : "http://data.parliament.uk/resources/388110", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/388110/answer", "answerText" : {"_value" : "
As announced at Summer Budget 2015, the government will retain the current duty exemption for small cider producers until and unless a replacement scheme is established.<\/p>
<\/p>
<\/p>
<\/p>
The UK is discussing reforms to EU law with the EU commission and other Member States, so that it explicitly allows member states to support small cider makers through the duty regime. The government is also looking at alternatives that could apply. The government will work with industry on both of these.<\/p>
<\/p>
<\/p>
<\/p>
Small cider makers are a traditional part of rural economies who help create a diverse and vibrant cider market and the government is committed to maintaining support for the industry.<\/p>
<\/p>
<\/p>
<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3969", "label" : {"_value" : "Biography information for Damian Hinds"} } , "answeringMemberConstituency" : {"_value" : "East Hampshire"} , "answeringMemberPrinted" : {"_value" : "Damian Hinds"} , "dateOfAnswer" : {"_value" : "2015-07-13", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "6019"} , {"_value" : "6020"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2015-07-13T13:56:57.567Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2015-07-07", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Cider: Excise Duties"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask Mr Chancellor of the Exchequer, what assessment he has made of the effect of the tax exemption for cider producers who sell under 70hl per annum on the British cider industry.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3952", "label" : {"_value" : "Biography information for Mr Toby Perkins"} } , "tablingMemberConstituency" : {"_value" : "Chesterfield"} , "tablingMemberPrinted" : [{"_value" : "Toby Perkins"} ], "uin" : "6021"} , {"_about" : "http://data.parliament.uk/resources/171783", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/171783/answer", "answerText" : {"_value" : "
HM Revenue & Customs (HMRC) uses a range of information sources to identify overseas businesses that are making supplies in the UK which make them liable to account for VAT here.<\/p>
<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/1529", "label" : {"_value" : "Biography information for Mr David Gauke"} } , "answeringMemberConstituency" : {"_value" : "South West Hertfordshire"} , "answeringMemberPrinted" : {"_value" : "Mr David Gauke"} , "dateOfAnswer" : {"_value" : "2015-01-08", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2015-01-08T16:15:13.16Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2015-01-02", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Foreign Companies: VAT"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask Mr Chancellor of the Exchequer, if he will estimate the cost to the economy of overseas firms not registering for VAT in the UK; and what steps he plans to take to ensure that such companies do register for VAT.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3952", "label" : {"_value" : "Biography information for Mr Toby Perkins"} } , "tablingMemberConstituency" : {"_value" : "Chesterfield"} , "tablingMemberPrinted" : [{"_value" : "Toby Perkins"} ], "uin" : "219584"} , {"_about" : "http://data.parliament.uk/resources/170610", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/170610/answer", "answerText" : {"_value" : "
Supplies of goods are within the scope of UK VAT if the goods are actually in the UK at the time they are sold to the customer.<\/p>
<\/p>
HMRC are cracking down hard on all forms of tax evasion, regardless of where it occurs or who commits it. HMRC are determined to tackle deliberate non-compliance to ensure that the tax system operates fairly and efficiently to create a level playing field for all.<\/p>
<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4117", "label" : {"_value" : "Biography information for Andrea Leadsom"} } , "answeringMemberConstituency" : {"_value" : "South Northamptonshire"} , "answeringMemberPrinted" : {"_value" : "Andrea Leadsom"} , "dateOfAnswer" : {"_value" : "2015-01-09", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2015-01-09T12:50:14.697Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2014-12-16", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Electronic Commerce: VAT"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask Mr Chancellor of the Exchequer, what steps he is taking to ensure that overseas retailers trading online stock which is located in the UK pay the appropriate level of VAT.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3952", "label" : {"_value" : "Biography information for Mr Toby Perkins"} } , "tablingMemberConstituency" : {"_value" : "Chesterfield"} , "tablingMemberPrinted" : [{"_value" : "Toby Perkins"} ], "uin" : "218877"} , {"_about" : "http://data.parliament.uk/resources/170613", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/170613/answer", "answerText" : {"_value" : "
There is no requirement in tax legislation for a VAT-registered person to declare to a customer that they are registered or to provide a VAT registration number, unless they make a supply to another VAT-registered person, in which case they are obliged to issue a VAT invoice including their VAT number. However businesses are required to comply with the Electronic Commerce Regulations 2002 concerning the provision of this information.<\/p>
<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/1529", "label" : {"_value" : "Biography information for Mr David Gauke"} } , "answeringMemberConstituency" : {"_value" : "South West Hertfordshire"} , "answeringMemberPrinted" : {"_value" : "Mr David Gauke"} , "dateOfAnswer" : {"_value" : "2015-01-05", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2015-01-05T17:38:51.33Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2014-12-16", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "eBay"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask Mr Chancellor of the Exchequer, if he will take steps to ensure that all online retailers trading on eBay in the UK display VAT numbers.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3952", "label" : {"_value" : "Biography information for Mr Toby Perkins"} } , "tablingMemberConstituency" : {"_value" : "Chesterfield"} , "tablingMemberPrinted" : [{"_value" : "Toby Perkins"} ], "uin" : "218935"} ], "itemsPerPage" : 10, "page" : 0, "startIndex" : 1, "totalResults" : 9, "type" : ["http://purl.org/linked-data/api/vocab#ListEndpoint", "http://purl.org/linked-data/api/vocab#Page"]} }