The Digital Services Tax will only apply to businesses with in-scope revenues of more than £500 million globally and £25 million in the UK, and businesses will not have to pay the tax on their first £25 million of relevant UK revenues. This means small businesses will not be in scope of the tax.<\/p>
<\/p>
The tax also includes a \u2018safe-harbour\u2019 which means those with very low profit margins will be able to elect to pay a lower rate of tax, which will ensure the DST is proportionate.<\/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" : "2018-11-12", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-11-12T17:40:51.667Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2018-11-02", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Digital Technology: 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, what steps the Government is taking to ensure that that the new Digital Services Tax announced Budget 2018 does not disproportionately affect small digital businesses.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4006", "label" : {"_value" : "Biography information for Dr Matthew Offord"} } , "tablingMemberConstituency" : {"_value" : "Hendon"} , "tablingMemberPrinted" : [{"_value" : "Dr Matthew Offord"} ], "uin" : "187337"} , {"_about" : "http://data.parliament.uk/resources/985045", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/985045/answer", "answerText" : {"_value" : "
In its position papers, the government has set out the challenges that the digital economy poses to the international tax system, and the need for global reforms of that system to acknowledge the value users create for digital businesses.<\/p>
<\/p>
Any changes to the tax system are a matter for the Chancellor at the Budget.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/1091", "label" : {"_value" : "Biography information for Lord Bates"} } , "answeringMemberPrinted" : {"_value" : "Lord Bates"} , "dateOfAnswer" : {"_value" : "2018-10-24", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-10-24T13:14:25.497Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2018-10-10", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Digital Technology: Taxation"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask Her Majesty's Government whether they intend to impose a digital services tax on large technology companies.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1796", "label" : {"_value" : "Biography information for Lord Taylor of Warwick"} } , "tablingMemberPrinted" : [{"_value" : "Lord Taylor of Warwick"} ], "uin" : "HL10588"} , {"_about" : "http://data.parliament.uk/resources/750565", "AnsweringBody" : [{"_value" : "Home Office"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/750565/answer", "answerText" : {"_value" : "
A grant of leave as a refugee (as identified by the 1951 Geneva Convention) will not be granted to those who are claiming for economic reasons only. The way in which reasons for refusal of asylum claims are stored means that it is not possible to provide a breakdown of the number of those identified as claiming as economic migrants; to do so can only be done at disproportionate cost.<\/p>
Details on the number of asylum claims refused each year can be found at:<\/p>
https://www.gov.uk/government/statistics/immigration-statistics-january-to-march-20<\/a>17<\/a><\/strong><\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4311", "label" : {"_value" : "Biography information for Baroness Williams of Trafford"} } , "answeringMemberPrinted" : {"_value" : "Baroness Williams of Trafford"} , "dateOfAnswer" : {"_value" : "2017-07-19", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2017-07-19T15:09:57.03Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "1"} , "answeringDeptShortName" : {"_value" : "Home Office"} , "answeringDeptSortName" : {"_value" : "Home Office"} , "date" : {"_value" : "2017-07-11", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Digital Technology: Taxation"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "Her Majesty's Government what proportion of those applying for settlement in the UK as refugees have been identified as economic migrants.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3691", "label" : {"_value" : "Biography information for Lord Roberts of Llandudno"} } , "tablingMemberPrinted" : [{"_value" : "Lord Roberts of Llandudno"} ], "uin" : "HL697"} ], "itemsPerPage" : 10, "page" : 0, "startIndex" : 1, "totalResults" : 3, "type" : ["http://purl.org/linked-data/api/vocab#ListEndpoint", "http://purl.org/linked-data/api/vocab#Page"]} }