https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/752208/Budget_2018_policy_costings_PDF.pdf<\/a><\/p> <\/p>
The costing methodology was certified by the Office for Budget Responsibility as reasonable and central.<\/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" : "2019-03-28", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2019-03-28T17:07:54.567Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2019-03-25", "_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 criteria his Department used to calculate the estimated revenue from the digital services tax proposed in 2018 Budget.", "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" : "236552"}
, {"_about" : "http://data.parliament.uk/resources/1104924", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1104924/answer", "answerText" : {"_value" : "
The government recently finished a consultation on the design and administration of the Digital Services Tax, which sought views on the appropriate anti-avoidance provisions for the tax. A response will be published in due course. The proposed design did not include anti-treaty shopping provisions.<\/p>
<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/3935", "label" : {"_value" : "Biography information for Mel Stride"}
}
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, "answeringMemberPrinted" : {"_value" : "Mel Stride"}
, "dateOfAnswer" : {"_value" : "2019-03-28", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2019-03-28T17:06:34.4Z", "_datatype" : "dateTime"}
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, "answeringDeptShortName" : {"_value" : "Treasury"}
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, "date" : {"_value" : "2019-03-25", "_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 assessment his Department has made of how the anti-treaty-shopping provisions within the Digital Services Tax proposed in the 2018 Budget would be used; and what modelling his Department has has undertaken on that subject.", "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" : "236553"}
, {"_about" : "http://data.parliament.uk/resources/1104925", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1104925/answer", "answerText" : {"_value" : "
The government has had discussions with its counterparts within the OECD on the application of the Digital Services Tax, as well as about long-term corporate tax reform. Since the announcement at Budget a number of other countries have indicated they intend to implement their own versions of Digital Services Taxes.<\/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" : "2019-03-28", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2019-03-28T17:04:07.337Z", "_datatype" : "dateTime"}
]}
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, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2019-03-25", "_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 discussions his Department has had with its counterparts in other countries on the application of the digital services tax proposed in Budget 2018.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4657", "label" : {"_value" : "Biography information for Anneliese Dodds"}
}
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, "tablingMemberPrinted" : [{"_value" : "Anneliese Dodds"}
], "uin" : "236554"}
, {"_about" : "http://data.parliament.uk/resources/1005726", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1005726/answer", "answerText" : {"_value" : "
The groups cannot be disclosed for reasons of taxpayer confidentiality.<\/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" : "2018-11-15T17:11:59.977Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2018-11-12", "_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, with reference to the Office for Budget Responsibility's Economic and Fiscal Outlook published in October 2018, if he will list the thirty groups identified using the United Nations Conference on Trade and Development World Investment Report and the commercial ORBIS database that could be in scope for the Digital Services Tax announced in Budget 2018.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/1171", "label" : {"_value" : "Biography information for Liam Byrne"}
}
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, "tablingMemberPrinted" : [{"_value" : "Liam Byrne"}
], "uin" : "190368"}
, {"_about" : "http://data.parliament.uk/resources/1000265", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1000265/answer", "answerText" : {"_value" : "
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"}
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