The £10 billion annual cost of reducing VAT to five per cent on tourism covers accommodation, visitor attractions and restaurants. The cost of reducing VAT to five per cent on accommodation and visitor attractions alone is estimated at £3.1 billion annually.<\/p>
<\/p>
The Government has carefully considered the evidence for applying a five per cent reduced rate of VAT on accommodation and visitor attractions and believes that the costs of doing so outweigh the benefits.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3918", "label" : {"_value" : "Biography information for Jane Ellison"} } , "answeringMemberConstituency" : {"_value" : "Battersea"} , "answeringMemberPrinted" : {"_value" : "Jane Ellison"} , "dateOfAnswer" : {"_value" : "2017-03-28", "_datatype" : "dateTime"} , "groupedQuestionUIN" : {"_value" : "68891"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2017-03-28T16:00:56.46Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "CaTreasury"} , "date" : {"_value" : "2017-03-23", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Tourism: 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, pursuant to his oral contribution of 28 February 2017, Official Report, column 157, whether the £10 billion includes catering services; and what the corresponding figure would be for reduced VAT receipts directly attributable to accommodation and visitor attractions if VAT were reduced to five per cent on those items.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4069", "label" : {"_value" : "Biography information for Peter Aldous"} } , "tablingMemberConstituency" : {"_value" : "Waveney"} , "tablingMemberPrinted" : [{"_value" : "Peter Aldous"} ], "uin" : "68888"} , {"_about" : "http://data.parliament.uk/resources/713389", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/713389/answer", "answerText" : {"_value" : "
The £10 billion annual cost of reducing VAT to five per cent on tourism covers accommodation, visitor attractions and restaurants. The cost of reducing VAT to five per cent on accommodation and visitor attractions alone is estimated at £3.1 billion annually.<\/p>
<\/p>
The Government has carefully considered the evidence for applying a five per cent reduced rate of VAT on accommodation and visitor attractions and believes that the costs of doing so outweigh the benefits.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3918", "label" : {"_value" : "Biography information for Jane Ellison"} } , "answeringMemberConstituency" : {"_value" : "Battersea"} , "answeringMemberPrinted" : {"_value" : "Jane Ellison"} , "dateOfAnswer" : {"_value" : "2017-03-28", "_datatype" : "dateTime"} , "groupedQuestionUIN" : {"_value" : "68888"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2017-03-28T16:00:56.523Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "CaTreasury"} , "date" : {"_value" : "2017-03-23", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Tourism: 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 estimate his Department has made of the net fiscal effect of reducing VAT on accommodation and visitor attractions to five per cent taking into account of a potential increase in competitiveness and economic activity.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4069", "label" : {"_value" : "Biography information for Peter Aldous"} } , "tablingMemberConstituency" : {"_value" : "Waveney"} , "tablingMemberPrinted" : [{"_value" : "Peter Aldous"} ], "uin" : "68891"} , {"_about" : "http://data.parliament.uk/resources/713390", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/713390/answer", "answerText" : {"_value" : "
The measure in line 46 of Table 2.1 in the Budget 2016 document entitled \u201cValue Added Tax: tackling overseas trader evasion<\/em>\u201d has not been incorporated in the Spring Budget 2017 document as line \u2018p\u2019 in Table 2.2 of Spring Budget 2017 which is entitled \u201cOffshore Tax: close loopholes and improve reporting<\/em>\u201d. These are two different measures.<\/p> <\/p> The measure in line 46 of Table 2.1 in the Budget 2016 document has been re-costed and is presented in line \u2018as\u2019 of Table 2.2 in the Spring Budget 2017 with the same title as when the measure was originally announced (\u201cValue Added Tax: tackling overseas trader evasion\u201d<\/em>).<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/3918", "label" : {"_value" : "Biography information for Jane Ellison"}
}
, "answeringMemberConstituency" : {"_value" : "Battersea"}
, "answeringMemberPrinted" : {"_value" : "Jane Ellison"}
, "dateOfAnswer" : {"_value" : "2017-03-29", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2017-03-29T13:45:26.91Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "CaTreasury"}
, "date" : {"_value" : "2017-03-23", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Budget March 2017"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask Mr Chancellor of the Exchequer, with reference to table 2.1, line 46 of the Budget 2016, whether that measure has been incorporated in the Spring Budget 2017 document as line p in table 2.2 of that document.", "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" : "68819"}
, {"_about" : "http://data.parliament.uk/resources/713391", "AnsweringBody" : [{"_value" : "HM Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/713391/answer", "answerText" : {"_value" : " Table 2.1, line 40 of the Budget 2016 and line v of table 2.2 of the Spring Budget 2017 relate to different policy measures. The relevant entry in table 2.2 of the Spring Budget 2017 is line aq. This differs from the entry in Table 2.1 of the Budget 2016 as a result of improvements to the methodology used to estimate the Exchequer impact of the measure. This change was certified by the Office for Budget Responsibility.<\/p> <\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/3918", "label" : {"_value" : "Biography information for Jane Ellison"}
}
, "answeringMemberConstituency" : {"_value" : "Battersea"}
, "answeringMemberPrinted" : {"_value" : "Jane Ellison"}
, "dateOfAnswer" : {"_value" : "2017-03-29", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2017-03-29T13:42:07.593Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "CaTreasury"}
, "date" : {"_value" : "2017-03-23", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Tax Yields"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask Mr Chancellor of the Exchequer, with reference to table 2.1, line 40 of the Budget 2016, and line v of table 2.2 of the Spring Budget 2017, for what reasons the predicted increase in tax under that measure has decreased from £265 million in the Budget 2016 document to £20 million in the Spring Budget 2017 document for 2017-18; and if he will make a statement.", "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" : "68820"}
, {"_about" : "http://data.parliament.uk/resources/713392", "AnsweringBody" : [{"_value" : "HM Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/713392/answer", "answerText" : {"_value" : " The period of account for 2016-17 closes on 31 March for Corporation Tax payers and 5 April for individuals. Relevant receipts data for these measures in this year is not yet available and will be finalised over the following months.<\/p> <\/p> Budget 2017 projections of 2017-18 tax receipts factor in tax receipts to date for 2016-17, operational information, OBR certified costings and any changes to the OBR\u2019s economic growth projections.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/3918", "label" : {"_value" : "Biography information for Jane Ellison"}
}
, "answeringMemberConstituency" : {"_value" : "Battersea"}
, "answeringMemberPrinted" : {"_value" : "Jane Ellison"}
, "dateOfAnswer" : {"_value" : "2017-03-29", "_datatype" : "dateTime"}
, "groupedQuestionUIN" : [{"_value" : "68822"}
, {"_value" : "68823"}
], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2017-03-29T13:49:34.547Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "CaTreasury"}
, "date" : {"_value" : "2017-03-23", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Corporation Tax"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask Mr Chancellor of the Exchequer, with reference to table 2.1, line 23 of the Budget 2016, how much additional corporation tax was raised in 2016-17 under that measure; and what estimate he has made of the change to the 2017-18 tax level against the baseline projection contained in that table.", "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" : "68821"}
, {"_about" : "http://data.parliament.uk/resources/713393", "AnsweringBody" : [{"_value" : "HM Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/713393/answer", "answerText" : {"_value" : " The period of account for 2016-17 closes on 31 March for Corporation Tax payers and 5 April for individuals. Relevant receipts data for these measures in this year is not yet available and will be finalised over the following months.<\/p> <\/p> Budget 2017 projections of 2017-18 tax receipts factor in tax receipts to date for 2016-17, operational information, OBR certified costings and any changes to the OBR\u2019s economic growth projections.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/3918", "label" : {"_value" : "Biography information for Jane Ellison"}
}
, "answeringMemberConstituency" : {"_value" : "Battersea"}
, "answeringMemberPrinted" : {"_value" : "Jane Ellison"}
, "dateOfAnswer" : {"_value" : "2017-03-29", "_datatype" : "dateTime"}
, "groupedQuestionUIN" : [{"_value" : "68821"}
, {"_value" : "68823"}
], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2017-03-29T13:49:34.707Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "CaTreasury"}
, "date" : {"_value" : "2017-03-23", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Corporation Tax"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask Mr Chancellor of the Exchequer, with reference to table 2.1, line 20 of the Budget 2016, how much additional corporation tax was raised in 2016-17 from withholding tax on royalties; and what estimate he has made of the change to the 2017-18 tax level against the baseline projection contained in that table.", "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" : "68822"}
, {"_about" : "http://data.parliament.uk/resources/713394", "AnsweringBody" : [{"_value" : "HM Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/713394/answer", "answerText" : {"_value" : " The period of account for 2016-17 closes on 31 March for Corporation Tax payers and 5 April for individuals. Relevant receipts data for these measures in this year is not yet available and will be finalised over the following months.<\/p> <\/p> Budget 2017 projections of 2017-18 tax receipts factor in tax receipts to date for 2016-17, operational information, OBR certified costings and any changes to the OBR\u2019s economic growth projections.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/3918", "label" : {"_value" : "Biography information for Jane Ellison"}
}
, "answeringMemberConstituency" : {"_value" : "Battersea"}
, "answeringMemberPrinted" : {"_value" : "Jane Ellison"}
, "dateOfAnswer" : {"_value" : "2017-03-29", "_datatype" : "dateTime"}
, "groupedQuestionUIN" : [{"_value" : "68821"}
, {"_value" : "68822"}
], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2017-03-29T13:49:34.39Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "CaTreasury"}
, "date" : {"_value" : "2017-03-23", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Corporation Tax"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask Mr Chancellor of the Exchequer, with reference to table 2.1, line 21 of the Budget 2016, how much additional corporation tax was raised in 2016-17 under that measure; and what estimate he has made of the change to the 2017-18 tax level against the baseline projection contained in that table.", "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" : "68823"}
, {"_about" : "http://data.parliament.uk/resources/713395", "AnsweringBody" : [{"_value" : "HM Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/713395/answer", "answerText" : {"_value" : " Company car tax revenues do not affect corporation tax.<\/p> <\/p> The Office of Budget Responsibility has included the following scorecards in its Policy Measures database for the retention of the diesel supplement until 2021: http://budgetresponsibility.org.uk/download/policy-measures-database/<\/a><\/p> <\/p> <\/p><\/td> 2015-16<\/p><\/td> 2016-17<\/p><\/td> 2017-18<\/p><\/td> 2018-19<\/p><\/td> 2019-20<\/p><\/td> 2020-21<\/p><\/td> 2021-22<\/p><\/td><\/tr> Income Tax<\/p><\/td> 0<\/p><\/td> +200<\/p><\/td> +200<\/p><\/td> +200<\/p><\/td> +195<\/p><\/td> +195<\/p><\/td> +203<\/p><\/td><\/tr> NICs<\/p><\/td> 0<\/p><\/td> +80<\/p><\/td> +75<\/p><\/td> +75<\/p><\/td> +70<\/p><\/td> +70<\/p><\/td> +73<\/p><\/td><\/tr><\/tbody><\/table>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/3918", "label" : {"_value" : "Biography information for Jane Ellison"}
}
, "answeringMemberConstituency" : {"_value" : "Battersea"}
, "answeringMemberPrinted" : {"_value" : "Jane Ellison"}
, "dateOfAnswer" : {"_value" : "2017-03-29", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2017-03-29T13:46:51.733Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "CaTreasury"}
, "date" : {"_value" : "2017-03-23", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Corporation Tax"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask Mr Chancellor of the Exchequer, with reference to table 2.2, line j of the Budget 2016, how much additional corporation tax was raised in 2016-17 from retaining the diesel supplement for company car tax until 2021; and what estimate he has made of the change to the 2017-18 tax level against the baseline projection contained in that table.", "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" : "68824"}
, {"_about" : "http://data.parliament.uk/resources/713396", "AnsweringBody" : [{"_value" : "HM Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/713396/answer", "answerText" : {"_value" : " An estimate of Stamp Duty Land Tax (SDLT) receipts from additional properties is published in the \u2018Quarterly Stamp Duty Statistics\u2019 publication:<\/p> <\/p>