The objective of Entrepreneurs\u2019 Relief (ER) is to promote enterprise by offering a reduced rate of tax to individuals who have contributed to the creation and growth of a business.<\/p>
<\/p>
The Government continues to monitor the effectiveness of ER. HMRC\u2019s most recent evaluation was published in December 2017, and is available here<\/a>. The Government has no current plans to abolish ER, but keeps all taxes and reliefs under review.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"}
}
, "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"}
, "answeringMemberPrinted" : {"_value" : "Jesse Norman"}
, "dateOfAnswer" : {"_value" : "2019-10-23", "_datatype" : "dateTime"}
, "groupedQuestionUIN" : [{"_value" : "538"}
, {"_value" : "539"}
], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2019-10-23T15:00:53.073Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2019-10-15", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Entrepreneurs' Relief"}
, "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 the objectives of the Entrepreneur Relief scheme are; and what assessment his Department has made as to whether those objectives are being met.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4056", "label" : {"_value" : "Biography information for Nic Dakin"}
}
, "tablingMemberConstituency" : {"_value" : "Scunthorpe"}
, "tablingMemberPrinted" : [{"_value" : "Nic Dakin"}
], "uin" : "537"}
, {"_about" : "http://data.parliament.uk/resources/1149205", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1149205/answer", "answerText" : {"_value" : " The objective of Entrepreneurs\u2019 Relief (ER) is to promote enterprise by offering a reduced rate of tax to individuals who have contributed to the creation and growth of a business.<\/p> <\/p> The Government continues to monitor the effectiveness of ER. HMRC\u2019s most recent evaluation was published in December 2017, and is available here<\/a>. The Government has no current plans to abolish ER, but keeps all taxes and reliefs under review.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"}
}
, "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"}
, "answeringMemberPrinted" : {"_value" : "Jesse Norman"}
, "dateOfAnswer" : {"_value" : "2019-10-23", "_datatype" : "dateTime"}
, "groupedQuestionUIN" : [{"_value" : "537"}
, {"_value" : "539"}
], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2019-10-23T15:00:53.137Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2019-10-15", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Entrepreneurs' Relief"}
, "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 (a) effect and (b) cost effectiveness of the Entrepreneur Relief scheme on incentivising investment in business.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4056", "label" : {"_value" : "Biography information for Nic Dakin"}
}
, "tablingMemberConstituency" : {"_value" : "Scunthorpe"}
, "tablingMemberPrinted" : [{"_value" : "Nic Dakin"}
], "uin" : "538"}
, {"_about" : "http://data.parliament.uk/resources/1149206", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1149206/answer", "answerText" : {"_value" : " The objective of Entrepreneurs\u2019 Relief (ER) is to promote enterprise by offering a reduced rate of tax to individuals who have contributed to the creation and growth of a business.<\/p> <\/p> The Government continues to monitor the effectiveness of ER. HMRC\u2019s most recent evaluation was published in December 2017, and is available here<\/a>. The Government has no current plans to abolish ER, but keeps all taxes and reliefs under review.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"}
}
, "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"}
, "answeringMemberPrinted" : {"_value" : "Jesse Norman"}
, "dateOfAnswer" : {"_value" : "2019-10-23", "_datatype" : "dateTime"}
, "groupedQuestionUIN" : [{"_value" : "537"}
, {"_value" : "538"}
], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2019-10-23T15:00:53.207Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2019-10-15", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Entrepreneurs' Relief"}
, "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 merits of the Association of Accounting Technicians' proposal for the Government to abolish Entrepreneurs Relief and invest the £3 billion saving in initiatives or reliefs that encourage business start-ups or scale-up activity.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4056", "label" : {"_value" : "Biography information for Nic Dakin"}
}
, "tablingMemberConstituency" : {"_value" : "Scunthorpe"}
, "tablingMemberPrinted" : [{"_value" : "Nic Dakin"}
], "uin" : "539"}
, {"_about" : "http://data.parliament.uk/resources/1149409", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1149409/answer", "answerText" : {"_value" : " No recent estimate has been made. Reducing Pool Betting Duty to 10% is likely to have a negligible effect on the Football Pools, but could put revenue at risk particularly through incentivising switching of products from fixed odds bets to pooled bets.<\/p> <\/p> HM Treasury however keeps all taxes under active review.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4655", "label" : {"_value" : "Biography information for Sir Simon Clarke"}
}
, "answeringMemberConstituency" : {"_value" : "Middlesbrough South and East Cleveland"}
, "answeringMemberPrinted" : {"_value" : "Mr Simon Clarke"}
, "dateOfAnswer" : {"_value" : "2019-10-22", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2019-10-22T12:44:30.643Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2019-10-15", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Football Pools: Excise Duties"}
, "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 reducing pool betting duty to 10 per cent.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/1565", "label" : {"_value" : "Biography information for Sir Philip Davies"}
}
, "tablingMemberConstituency" : {"_value" : "Shipley"}
, "tablingMemberPrinted" : [{"_value" : "Philip Davies"}
], "uin" : "487"}
, {"_about" : "http://data.parliament.uk/resources/1149470", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1149470/answer", "answerText" : {"_value" : " The off-payroll working rules (sometimes known as IR35) have been in place since 2000. They are designed to ensure that individuals working like employees pay broadly the same amount of tax and National Insurance Contributions, regardless of the structure they work through. They do not affect the self-employed.<\/p> <\/p> Budget 2018 announced that reforms introduced in 2017 for the public sector would be extended to all sectors, from April 2020, giving businesses time to prepare. The Government has consulted extensively on the reform, and HM Revenue and Customs (HMRC) have published guidance and are delivering an education and support programme to help customers prepare.<\/p> <\/p> On 11 July 2019, HMRC published a Tax Information and Impact Note setting out the costs to business and individuals, and the economic impact of the off-payroll reform. This can be found here:<\/p> https://www.gov.uk/government/publications/rules-for-off-payroll-working-from-april-2020/rules-for-off-payroll-working-from-april-2020<\/a><\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"}
}
, "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"}
, "answeringMemberPrinted" : {"_value" : "Jesse Norman"}
, "dateOfAnswer" : {"_value" : "2019-10-23", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2019-10-23T14:57:46.673Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2019-10-15", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Off-payroll Working"}
, "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 has taken to evaluate the potential effect of IR35 on the economic viability of businesses that rely on (a) seasonal and (b) demand-driven workforces.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/411", "label" : {"_value" : "Biography information for Mr Barry Sheerman"}
}
, "tablingMemberConstituency" : {"_value" : "Huddersfield"}
, "tablingMemberPrinted" : [{"_value" : "Mr Barry Sheerman"}
], "uin" : "450"}
, {"_about" : "http://data.parliament.uk/resources/1149473", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1149473/answer", "answerText" : {"_value" : " Budget 2018 announced that reforms introduced in 2017 for the public sector would be extended to all sectors, from 6 April 2020, giving businesses time to prepare. The Government consulted widely on the proposed extension of the reform to all sectors, including over summer 2018 and spring 2019. Having listened to concerns, the Government announced the changes be introduced from April 2020 for medium and large-sized organisations only.<\/p> <\/p> The Government has worked closely with external stakeholders to ensure that they are ready for these changes, providing targeted support for companies to help them implement these changes. HM Revenue and Customs (HMRC) continue to work with stakeholders to make improvements to the Check Employment Status for Tax (CEST) digital service to help them make decisions on the employment status for tax purposes of their workers.<\/p> <\/p> In addition, HMRC have set up dedicated teams to provide education and guidance to all businesses affected by the reforms. This support will include one-to-one support for 2,000 of the UK\u2019s biggest employers and direct communications to around 15,000 medium-sized businesses.<\/p> <\/p> HMRC have produced guidance for customers affected by the rule changes, which can be found on GOV.UK:<\/p> https://www.gov.uk/guidance/april-2020-changes-to-off-payroll-working-for-clients<\/a><\/strong><\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"}
}
, "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"}
, "answeringMemberPrinted" : {"_value" : "Jesse Norman"}
, "dateOfAnswer" : {"_value" : "2019-10-23", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2019-10-23T15:03:08.053Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2019-10-15", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Small Businesses: Off-payroll Working"}
, "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 his Department has taken to ensure that SMEs are adequately prepared for IR35.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/411", "label" : {"_value" : "Biography information for Mr Barry Sheerman"}
}
, "tablingMemberConstituency" : {"_value" : "Huddersfield"}
, "tablingMemberPrinted" : [{"_value" : "Mr Barry Sheerman"}
], "uin" : "452"}
, {"_about" : "http://data.parliament.uk/resources/1149492", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1149492/answer", "answerText" : {"_value" : " There has been a total spend up to 31 March 2019 of £7.4bn made up of HS2 Ltd spend and spend by the Department for Transport on HS2 Land and Property. The profile of this spend is set out in the table below. These numbers have been taken from Departmental accounts and exclude £0.6bn incurred by HS2 Ltd to date on construction VAT.<\/p> <\/p> <\/p><\/td> Total spend on HS2 excluding construction VAT (£m)<\/p><\/td><\/tr> 2009-10<\/p><\/td> 9.5<\/p><\/td><\/tr> 2010-11<\/p><\/td> 14.6<\/p><\/td><\/tr> 2011-12<\/p><\/td> 34.2<\/p><\/td><\/tr> 2012-13<\/p><\/td> 182.8<\/p><\/td><\/tr> 2013-14<\/p><\/td> 207.9<\/p><\/td><\/tr> 2014-15<\/p><\/td> 185.2<\/p><\/td><\/tr> 2015-16<\/p><\/td> 348.9<\/p><\/td><\/tr> 2016-17<\/p><\/td> 1,466.5<\/p><\/td><\/tr> 2017-18<\/p><\/td> 2,767.2<\/p><\/td><\/tr> 2018-19<\/p><\/td> 2,191.4<\/p><\/td><\/tr> Total<\/p><\/td> 7,408.2<\/p><\/td><\/tr><\/tbody><\/table> <\/p> As set out in HM Treasury\u2019s Statement of Funding Policy, the Barnett formula is generally applied at departmental level at Spending Reviews/Rounds and at programme level at fiscal events. Since 2010, HS2 has received all its funding through the Department for Transport\u2019s settlements at Spending Reviews/Rounds where Barnett has been applied at departmental level. The spending on HS2 is not therefore associated with specific Barnett consequentials.<\/p> <\/p> HM Treasury\u2019s Spending Review/Round documents set out the block grant funding for the Scottish Government. Documents relating to SR10, SR13, SR15 and SR19 can be found on the gov.uk website.<\/p> <\/p> Following UK Government decisions at Spending Round 2019, the Scottish Government benefitted from an increase of over £1.2bn in the Barnett-based block grant, which will increase to £34.4bn in 2020-21.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4483", "label" : {"_value" : "Biography information for Rishi Sunak"}
}
, "answeringMemberConstituency" : {"_value" : "Richmond (Yorks)"}
, "answeringMemberPrinted" : {"_value" : "Rishi Sunak"}
, "dateOfAnswer" : {"_value" : "2019-10-23", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2019-10-23T14:18:15.897Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2019-10-15", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "High Speed 2 Line and Public Expenditure"}
, "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 the (a) expenditure on High Speed Rail 2 and (b) Scottish Barnett Consequential allocation was in each year since 2010.", "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" : "742"}
], "itemsPerPage" : 10, "page" : 0, "startIndex" : 1, "totalResults" : 7, "type" : ["http://purl.org/linked-data/api/vocab#ListEndpoint", "http://purl.org/linked-data/api/vocab#Page"]}
}