{ "format" : "linked-data-api", "version" : "0.2", "result" : {"_about" : "https://eldaddp.azurewebsites.net/answeredquestions.text?hansardHeading=Small+Businesses%3A+VAT", "definition" : "https://eldaddp.azurewebsites.net/meta/answeredquestions.text?hansardHeading=Small+Businesses%3A+VAT", "extendedMetadataVersion" : "https://eldaddp.azurewebsites.net/answeredquestions.text?_metadata=all&hansardHeading=Small+Businesses%3A+VAT", "first" : "https://eldaddp.azurewebsites.net/answeredquestions.text?_page=0&hansardHeading=Small+Businesses%3A+VAT", "hasPart" : "https://eldaddp.azurewebsites.net/answeredquestions.text?hansardHeading=Small+Businesses%3A+VAT", "isPartOf" : "https://eldaddp.azurewebsites.net/answeredquestions.text?hansardHeading=Small+Businesses%3A+VAT", "items" : [{"_about" : "http://data.parliament.uk/resources/1687970", "AnsweringBody" : [{"_value" : "Treasury"}
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      , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4866", "label" : {"_value" : "Biography information for Alexander Stafford"}
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    , {"_about" : "http://data.parliament.uk/resources/1687971", "AnsweringBody" : [{"_value" : "Treasury"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/1687971/answer", "answerText" : {"_value" : "<p>The Government recognises that accounting for VAT can be a burden on small businesses. This is why, at £85,000, the UK has a higher VAT registration threshold than any EU Member State and the second highest in the OECD. This keeps the majority of UK businesses out of VAT altogether. Views on the VAT registration threshold are divided and the case for change has been regularly reviewed over the years.<\/p><p>In 2018, the Government consulted on how the design of the VAT registration threshold could better incentivise growth. However, there was no clear option for reform.<\/p><p>While the Government keeps all taxes under review, it was announced at Autumn Budget 2022 that the VAT threshold will be maintained at its current level of £85,000 until 31 March 2026.<\/p>"}
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      , "hansardHeading" : {"_value" : "Small Businesses: VAT"}
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      , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
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      ], "questionText" : "To ask the Chancellor of the Exchequer, if he will make an assessment of the potential merits of raising VAT thresholds for small business.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
      , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4866", "label" : {"_value" : "Biography information for Alexander Stafford"}
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    , {"_about" : "http://data.parliament.uk/resources/1687972", "AnsweringBody" : [{"_value" : "Treasury"}
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        , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4407", "label" : {"_value" : "Biography information for Nigel Huddleston"}
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      , "date" : {"_value" : "2024-02-06", "_datatype" : "dateTime"}
      , "hansardHeading" : {"_value" : "Small Businesses: VAT"}
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      , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
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      ], "questionText" : "To ask the Chancellor of the Exchequer, if he will raise VAT thresholds for small businesses.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
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      , "tablingMemberPrinted" : [{"_value" : "Alexander Stafford"}
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    , {"_about" : "http://data.parliament.uk/resources/1658574", "AnsweringBody" : [{"_value" : "Treasury"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/1658574/answer", "answerText" : {"_value" : "<p>Views on the VAT registration threshold are divided and the case for change has been regularly reviewed over the years. While some businesses have argued that a higher threshold would reduce administrative and financial burdens, others contend that a lower threshold would provide a fairer competitive environment.<\/p><p>In 2018, the Government consulted on how the design of the VAT registration threshold could better incentivise growth. However, there was no clear option for reform.<\/p><p>It was announced at Autumn Statement 2022 that the VAT threshold will be maintained at its current level of £85,000 until 31 March 2026.<\/p>"}
        , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4399", "label" : {"_value" : "Biography information for Victoria Atkins"}
        }
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        , "questionFirstAnswered" : [{"_value" : "2023-09-12T15:05:05.003Z", "_datatype" : "dateTime"}
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      , "answeringDeptId" : {"_value" : "14"}
      , "answeringDeptShortName" : {"_value" : "Treasury"}
      , "answeringDeptSortName" : {"_value" : "Treasury"}
      , "date" : {"_value" : "2023-09-06", "_datatype" : "dateTime"}
      , "hansardHeading" : {"_value" : "Small Businesses: VAT"}
      , "houseId" : {"_value" : "1"}
      , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
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      ], "questionText" : "To ask the Chancellor of the Exchequer, whether he has made a recent assessment of the potential merits of reviewing the annual VAT registration threshold to help support small businesses.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
      , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4815", "label" : {"_value" : "Biography information for Mark Logan"}
      }
      , "tablingMemberConstituency" : {"_value" : "Bolton North East"}
      , "tablingMemberPrinted" : [{"_value" : "Mark Logan"}
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    , {"_about" : "http://data.parliament.uk/resources/1653379", "AnsweringBody" : [{"_value" : "Treasury"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/1653379/answer", "answerText" : {"_value" : "<p>Views on the VAT registration threshold are divided and the case for change has been regularly reviewed over the years. While some businesses have argued that a higher threshold would reduce administrative and financial burdens, others contend that a lower threshold would provide a fairer competitive environment.<\/p><p>In 2018, the Government consulted on how the design of the VAT registration threshold could better incentivise growth. However, there was no clear option for reform.<\/p><p>It was announced at Autumn Budget 2022 that the VAT threshold will be maintained at its current level of £85,000 until 31 March 2026.<\/p>"}
        , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4399", "label" : {"_value" : "Biography information for Victoria Atkins"}
        }
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      , "answeringDeptId" : {"_value" : "14"}
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      , "date" : {"_value" : "2023-07-17", "_datatype" : "dateTime"}
      , "hansardHeading" : {"_value" : "Small Businesses: VAT"}
      , "houseId" : {"_value" : "1"}
      , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
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      ], "questionText" : "To ask the Chancellor of the Exchequer, what recent assessment he has made of the potential impact of the annual VAT threshold on small business growth.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
      , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4243", "label" : {"_value" : "Biography information for Dan Jarvis"}
      }
      , "tablingMemberConstituency" : {"_value" : "Barnsley Central"}
      , "tablingMemberPrinted" : [{"_value" : "Dan Jarvis"}
      ], "uin" : "194377"}
    , {"_about" : "http://data.parliament.uk/resources/1653380", "AnsweringBody" : [{"_value" : "Treasury"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/1653380/answer", "answerText" : {"_value" : "<p>The Government recognises that accounting for VAT can be a burden on small businesses. This is why, at £85,000, the UK has a higher VAT registration threshold than any EU Member State and the second highest in the OECD. This keeps the majority of UK businesses out of VAT altogether.<\/p><p> <\/p>"}
        , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4399", "label" : {"_value" : "Biography information for Victoria Atkins"}
        }
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        , "answeringMemberPrinted" : {"_value" : "Victoria Atkins"}
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        , "questionFirstAnswered" : [{"_value" : "2023-07-20T14:11:05.263Z", "_datatype" : "dateTime"}
        ]}
      , "answeringDeptId" : {"_value" : "14"}
      , "answeringDeptShortName" : {"_value" : "Treasury"}
      , "answeringDeptSortName" : {"_value" : "Treasury"}
      , "date" : {"_value" : "2023-07-17", "_datatype" : "dateTime"}
      , "hansardHeading" : {"_value" : "Small Businesses: VAT"}
      , "houseId" : {"_value" : "1"}
      , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
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      ], "questionText" : "To ask the Chancellor of the Exchequer, what recent assessment he has made of the potential merits of reforms to VAT to encourage small businesses growth.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
      , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4243", "label" : {"_value" : "Biography information for Dan Jarvis"}
      }
      , "tablingMemberConstituency" : {"_value" : "Barnsley Central"}
      , "tablingMemberPrinted" : [{"_value" : "Dan Jarvis"}
      ], "uin" : "194378"}
    , {"_about" : "http://data.parliament.uk/resources/1625346", "AnsweringBody" : [{"_value" : "Treasury"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/1625346/answer", "answerText" : {"_value" : "<p>HMRC has worked closely with software providers so that businesses should be able to choose a product that suits both their budget and their needs. This includes some products which have been deployed specifically to support different types of sectors.<\/p><p> <\/p><p>There are free software products suitable for smaller, simpler businesses and subscription-based Making Tax Digital (MTD) compatible software available, but invariably, costs will differ from business to business, and are influenced by factors including size and complexity of business, degree of digital capability and cost and functionality of software solution employed.<\/p>"}
        , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4399", "label" : {"_value" : "Biography information for Victoria Atkins"}
        }
        , "answeringMemberConstituency" : {"_value" : "Louth and Horncastle"}
        , "answeringMemberPrinted" : {"_value" : "Victoria Atkins"}
        , "dateOfAnswer" : {"_value" : "2023-05-09", "_datatype" : "dateTime"}
        , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
        , "questionFirstAnswered" : [{"_value" : "2023-05-09T15:59:16.99Z", "_datatype" : "dateTime"}
        ]}
      , "answeringDeptId" : {"_value" : "14"}
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      , "date" : {"_value" : "2023-05-02", "_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, if he will make an assessment of the potential impact on small businesses of introducing a price cap on software for Making Tax Digital for VAT.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
      , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1397", "label" : {"_value" : "Biography information for Hywel Williams"}
      }
      , "tablingMemberConstituency" : {"_value" : "Arfon"}
      , "tablingMemberPrinted" : [{"_value" : "Hywel Williams"}
      ], "uin" : "183332"}
    , {"_about" : "http://data.parliament.uk/resources/1542921", "AnsweringBody" : [{"_value" : "Treasury"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/1542921/answer", "answerText" : {"_value" : "<p>The Government recognises that accounting for VAT can be a burden on small businesses. This is why, at £85,000, the UK has a higher VAT registration threshold than any EU Member State and the second highest in the OECD. This keeps the majority of UK businesses out of VAT altogether.<\/p><p>Views on the VAT registration threshold are divided and the case for change has been regularly reviewed over the years. While some businesses have argued that a higher threshold would reduce administrative and financial burdens, others contend that a lower threshold would provide a fairer competitive environment.<\/p><p>In 2018, the Government consulted on how the design of the VAT registration threshold could better incentivise growth. However, there was no clear option for reform.<\/p><p>It was announced at Autumn Budget 2022 that the VAT threshold will be maintained at its current level of £85,000 until 31 March 2026.<\/p>"}
        , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4399", "label" : {"_value" : "Biography information for Victoria Atkins"}
        }
        , "answeringMemberConstituency" : {"_value" : "Louth and Horncastle"}
        , "answeringMemberPrinted" : {"_value" : "Victoria Atkins"}
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        , "questionFirstAnswered" : [{"_value" : "2022-11-21T14:27:28.487Z", "_datatype" : "dateTime"}
        ]}
      , "answeringDeptId" : {"_value" : "14"}
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      , "date" : {"_value" : "2022-11-16", "_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 assessment he has made of the adequacy of the turnover threshold for small business VAT in the context of rising levels of inflation.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
      , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4467", "label" : {"_value" : "Biography information for Drew Hendry"}
      }
      , "tablingMemberConstituency" : {"_value" : "Inverness, Nairn, Badenoch and Strathspey"}
      , "tablingMemberPrinted" : [{"_value" : "Drew Hendry"}
      ], "uin" : "88919"}
    , {"_about" : "http://data.parliament.uk/resources/1489580", "AnsweringBody" : [{"_value" : "Treasury"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/1489580/answer", "answerText" : {"_value" : "<p>The UK has the highest VAT registration threshold in the OECD and as compared to EU Member States at £85,000. This keeps the majority of UK businesses out of VAT altogether.<\/p><p> <\/p><p>Whilst the Government keeps all taxes under review, it was announced at Budget 2021 that the VAT threshold will be maintained at its current level of £85,000 until 31 March 2024.<\/p>"}
        , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4517", "label" : {"_value" : "Biography information for Lucy Frazer"}
        }
        , "answeringMemberConstituency" : {"_value" : "South East Cambridgeshire"}
        , "answeringMemberPrinted" : {"_value" : "Lucy Frazer"}
        , "dateOfAnswer" : {"_value" : "2022-07-25", "_datatype" : "dateTime"}
        , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
        , "questionFirstAnswered" : [{"_value" : "2022-07-25T08:56:46.357Z", "_datatype" : "dateTime"}
        ]}
      , "answeringDeptId" : {"_value" : "14"}
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      , "answeringDeptSortName" : {"_value" : "Treasury"}
      , "date" : {"_value" : "2022-07-15", "_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 recent assessment he has made of the potential merits of temporarily increasing the VAT taxable turnover threshold from £85,000 to help small businesses with the rise in the cost of living.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
      , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1591", "label" : {"_value" : "Biography information for Tim Farron"}
      }
      , "tablingMemberConstituency" : {"_value" : "Westmorland and Lonsdale"}
      , "tablingMemberPrinted" : [{"_value" : "Tim Farron"}
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    , {"_about" : "http://data.parliament.uk/resources/1488587", "AnsweringBody" : [{"_value" : "Treasury"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/1488587/answer", "answerText" : {"_value" : "The UK\u2019s VAT registration threshold is set at £85,000, which is the highest in the OECD and as compared to EU Member States. This keeps the majority of UK businesses out of VAT altogether.<p> <\/p>Whilst the Government keeps all taxes under review, it was announced at Budget 2021 that the VAT threshold will be maintained at its current level of £85,000 until 31 March 2024."}
        , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4726", "label" : {"_value" : "Biography information for Baroness Penn"}
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        , "answeringMemberPrinted" : {"_value" : "Baroness Penn"}
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      , "houseId" : {"_value" : "2"}
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