There were 358,270 businesses operating the VAT Flat-Rate Scheme in 2016-17. This is 25% of eligible businesses from the total VAT registered population.<\/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" : "2018-11-15", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-11-15T17:09:14.167Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2018-11-12", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Small Businesses: 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, what estimate he has made of the take-up the VAT flat rate scheme (a) in actual numbers and (b) in terms of the percentage of eligible companies.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/435", "label" : {"_value" : "Biography information for Sir Graham Brady"} } , "tablingMemberConstituency" : {"_value" : "Altrincham and Sale West"} , "tablingMemberPrinted" : [{"_value" : "Sir Graham Brady"} ], "uin" : "190360"} , {"_about" : "http://data.parliament.uk/resources/982482", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/982482/answer", "answerText" : {"_value" : "
I<\/strong> refer the hon member to the answer that I gave on 9 October 2018 to PQ 173981 and PQ 173982.<\/p> <\/p> It is not possible to estimate the tax revenue that has accrued to the public purse from businesses with (a) 0-9 employees, (b) 10-49 employees and (c) a turnover of £1 million or less as the information is not readily available but could be provided only at disproportionate cost.<\/p> <\/p> It is possible to identify tax liabilities for businesses with a turnover of £1 million or less for corporation tax and value added tax.<\/p> <\/p> We estimate corporation tax liabilities for 2016-17 was £50 billion of which around £12 billion (24%) was contributed by companies with turnover of £1 million or less.<\/p> <\/p> We estimate Home VAT liabilities for 2016-17 was £100 billion of which around £16 billion (16%) was contributed by companies with a turnover of £1 million or less.<\/p> <\/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" : "2018-10-11", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2018-10-11T15:53:18.517Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2018-10-08", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Business: Tax Yields"}
, "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 the tax revenue that has accrued to the public purse from businesses with (a) 0-9 employees, (b) 10-49 employees and (c) a turnover of £1 million or less.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/435", "label" : {"_value" : "Biography information for Sir Graham Brady"}
}
, "tablingMemberConstituency" : {"_value" : "Altrincham and Sale West"}
, "tablingMemberPrinted" : [{"_value" : "Sir Graham Brady"}
], "uin" : "175946"}
, {"_about" : "http://data.parliament.uk/resources/982483", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/982483/answer", "answerText" : {"_value" : " I refer the hon member to the answer that I gave on 9 October 2018 to PQ 173981 and PQ 173982.<\/p> <\/p> It is not possible to estimate the (a) overall amount and (b) proportion of tax revenue from the contributions of businesses with 0-49 employees in terms of (i) employer national insurance contributions, (iii) value added tax and (iv) business rates as the information is not readily available but could be provided only at disproportionate cost. HMRC does not collect business rates.<\/p> <\/p> It is possible to identify tax liabilities for businesses with 0-49 employees for corporation tax.<\/p> <\/p> We estimate corporation tax liabilities for 2016-17 were £50 billion, of which around £26 billion (52%) was contributed by companies with 0-49 employees.<\/p> <\/p> The Ministry of Housing, Communities & Local Government statistics on national non-domestics rates are available using the following link below. Business rates collected is aggregated data by local authority and not by individual business size.<\/p> <\/p> https://www.gov.uk/government/statistics/national-non-domestic-rates-collected-by-councils-in-england-forecast-for-2018-to-2019<\/a><\/p> <\/p> <\/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" : "2018-10-11", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2018-10-11T15:49:59.987Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2018-10-08", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Business: Tax Yields"}
, "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 the (a) overall amount and (b) proportion of tax revenue from the contributions of businesses with 0-49 employees in terms of (i) employer national insurance contributions, (ii) corporation tax, (iii) value added tax and (iv) business rates in the most recent year for which information is available.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/435", "label" : {"_value" : "Biography information for Sir Graham Brady"}
}
, "tablingMemberConstituency" : {"_value" : "Altrincham and Sale West"}
, "tablingMemberPrinted" : [{"_value" : "Sir Graham Brady"}
], "uin" : "175947"}
, {"_about" : "http://data.parliament.uk/resources/972415", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/972415/answer", "answerText" : {"_value" : " It is not possible to identify tax revenue raised from the contributions of businesses with a turnover of £1 million or less as the necessary information on turnover is not readily available and could be provided only at disproportionate cost. HMRC does not collect business rates.<\/p> <\/p> It is possible to identify tax liabilities for businesses with a turnover of £1 million or less for corporation tax and value added tax.<\/p> <\/p> We estimate corporation tax liabilities for 2016-17 was £50 billion of which around £12 billion (24%) was contributed by companies with turnover of £1 million or less.<\/p> <\/p> We estimate Home VAT liabilities for 2016-17 was £100 billion of which around £16 billion (16%) was contributed by companies with a turnover of £1 million or less.<\/p> <\/p> The Ministry of Housing, Communities & Local Government statistics on national non-domestics rates are available using the following link below. Business rates collected is aggregated data by local authority and not by individual business size.<\/p> <\/p> https://www.gov.uk/government/statistics/national-non-domestic-rates-collected-by-councils-in-england-forecast-for-2018-to-2019<\/a><\/p> <\/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" : "2018-10-09", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2018-10-09T14:44:00.983Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2018-09-12", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Business: Tax Yields"}
, "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 the (a) overall amount and (b) proportion of tax revenue raised from the contributions of businesses with a turnover of £1 million or less in terms of (i) employer national insurance contributions, (ii) corporation tax, (iii) value added tax and (iv) business rates.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/435", "label" : {"_value" : "Biography information for Sir Graham Brady"}
}
, "tablingMemberConstituency" : {"_value" : "Altrincham and Sale West"}
, "tablingMemberPrinted" : [{"_value" : "Sir Graham Brady"}
], "uin" : "173981"}
, {"_about" : "http://data.parliament.uk/resources/972446", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/972446/answer", "answerText" : {"_value" : " It is not possible to estimate the proportion of revenue raised from businesses with (a) 0-9 employees, (b) 0-49 employees as the information is not held.<\/p> <\/p> It is not possible to estimate the proportion of revenue raised from businesses with (c) a turnover of £1 million or less as the information is not readily available and could be provided only at disproportionate cost. It is possible to identify tax liabilities for businesses with a turnover of £1 million or less for corporation tax and value added tax.<\/p> <\/p> We estimate corporation tax liabilities for 2016-17 was £50 billion of which around £12 billion (24%) was contributed by companies with turnover of £1 million or less.<\/p> <\/p> We estimate Home VAT liabilities for 2016-17 was £100 billion of which around £16 billion (16%) was contributed by companies with a turnover of £1 million or less.<\/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" : "2018-10-09", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2018-10-09T14:45:36.393Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2018-09-12", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Business: Tax Yields"}
, "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 the proportion of revenue to the Exchequer raised from businesses with (a) 0-9 employees, (b) 0-49 employees and (c) a turnover of £1 million or less.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/435", "label" : {"_value" : "Biography information for Sir Graham Brady"}
}
, "tablingMemberConstituency" : {"_value" : "Altrincham and Sale West"}
, "tablingMemberPrinted" : [{"_value" : "Sir Graham Brady"}
], "uin" : "173982"}
, {"_about" : "http://data.parliament.uk/resources/928650", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/928650/answer", "answerText" : {"_value" : " The issues around duty free are complex, with a range of possible approaches. The government is clear that tax is a sovereign matter and that it will be open to the UK government and Parliament to decide to change its policy in the future, subject to any negotiations with the EU.<\/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" : "2018-07-03", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2018-07-03T09:04:07.927Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2018-06-21", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Duty Free Allowances"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask Mr Chancellor of the Exchequer, pursuant to the Answer of 23 March 2018 to Question 133080, what progress has been made on enabling the return of duty free sales to passengers travelling to the EU from the UK after the transition period.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/435", "label" : {"_value" : "Biography information for Sir Graham Brady"}
}
, "tablingMemberConstituency" : {"_value" : "Altrincham and Sale West"}
, "tablingMemberPrinted" : [{"_value" : "Sir Graham Brady"}
], "uin" : "156348"}
, {"_about" : "http://data.parliament.uk/resources/928651", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/928651/answer", "answerText" : {"_value" : " The issues around duty free are complex, with a range of possible approaches. The government is clear that tax is a sovereign matter and that it will be open to the UK government and Parliament to decide to change its policy in the future, subject to any negotiations with the EU.<\/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" : "2018-07-03", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2018-07-03T14:39:45.63Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2018-06-21", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Duty Free Allowances"}
, "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 to negotiate a return of duty free sales to the UK after December 2020.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/435", "label" : {"_value" : "Biography information for Sir Graham Brady"}
}
, "tablingMemberConstituency" : {"_value" : "Altrincham and Sale West"}
, "tablingMemberPrinted" : [{"_value" : "Sir Graham Brady"}
], "uin" : "156349"}
, {"_about" : "http://data.parliament.uk/resources/927909", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/927909/answer", "answerText" : {"_value" : " The issues around duty free are complex, with a range of possible approaches. The government is clear that tax is a sovereign matter and that it will be open to the UK government and Parliament to decide to change its policy in the future, subject to any negotiations with the EU.<\/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" : "2018-07-03", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2018-07-03T09:07:31.83Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2018-06-20", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Duty Free Allowances: EU Countries"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask Mr Chancellor of the Exchequer, whether the UK's status as a third country in December 2020 means that duty free will automatically return for UK passengers travelling to EU destinations.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/435", "label" : {"_value" : "Biography information for Sir Graham Brady"}
}
, "tablingMemberConstituency" : {"_value" : "Altrincham and Sale West"}
, "tablingMemberPrinted" : [{"_value" : "Sir Graham Brady"}
], "uin" : "155688"}
, {"_about" : "http://data.parliament.uk/resources/927910", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/927910/answer", "answerText" : {"_value" : " The issues around duty free are complex, with a range of possible approaches. The government is clear that tax is a sovereign matter and that it will be open to the UK government and Parliament to decide to change its policy in the future, subject to any negotiations with the EU.<\/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" : "2018-07-03", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2018-07-03T09:11:48.55Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2018-06-20", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Duty Free Allowances: EU Countries"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask Mr Chancellor of the Exchequer, whether it is his Department's policy to ensure that a return of duty free sales is available to passengers leaving the UK for the EU after December 2020.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/435", "label" : {"_value" : "Biography information for Sir Graham Brady"}
}
, "tablingMemberConstituency" : {"_value" : "Altrincham and Sale West"}
, "tablingMemberPrinted" : [{"_value" : "Sir Graham Brady"}
], "uin" : "155689"}
, {"_about" : "http://data.parliament.uk/resources/890565", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/890565/answer", "answerText" : {"_value" : " HMRC publishes statistics on income tax liabilities, including by marginal income tax rates. These can be found here:<\/p> <\/p>