{ "format" : "linked-data-api", "version" : "0.2", "result" : {"_about" : "http://eldaddp.azurewebsites.net/answeredquestions.text?AnsweringBody.=HM+Treasury&max-answer.dateOfAnswer=2015-06-17", "definition" : "http://eldaddp.azurewebsites.net/meta/answeredquestions.text?AnsweringBody.=HM+Treasury&max-answer.dateOfAnswer=2015-06-17", "extendedMetadataVersion" : "http://eldaddp.azurewebsites.net/answeredquestions.text?AnsweringBody.=HM+Treasury&_metadata=all&max-answer.dateOfAnswer=2015-06-17", "first" : "http://eldaddp.azurewebsites.net/answeredquestions.text?_page=0&AnsweringBody.=HM+Treasury&max-answer.dateOfAnswer=2015-06-17", "hasPart" : "http://eldaddp.azurewebsites.net/answeredquestions.text?AnsweringBody.=HM+Treasury&max-answer.dateOfAnswer=2015-06-17", "isPartOf" : "http://eldaddp.azurewebsites.net/answeredquestions.text?AnsweringBody.=HM+Treasury&max-answer.dateOfAnswer=2015-06-17", "items" : [{"_about" : "http://data.parliament.uk/resources/381066", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/381066/answer", "answerText" : {"_value" : "

The Government has reviewed the economic case for a reduction in VAT for the hospitality sector.<\/p>

<\/p>

<\/p>

<\/p>

The Governments position set out in the Westminster Hall debate on 17 March 2015.<\/p>

<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/1529", "label" : {"_value" : "Biography information for Mr David Gauke"} } , "answeringMemberConstituency" : {"_value" : "South West Hertfordshire"} , "answeringMemberPrinted" : {"_value" : "Mr David Gauke"} , "dateOfAnswer" : {"_value" : "2015-06-17", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2015-06-17T16:31:47.377Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2015-06-15", "_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, whether he plans to review the economic case for a reduction in VAT for the hospitality sector.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/400", "label" : {"_value" : "Biography information for John Healey"} } , "tablingMemberConstituency" : {"_value" : "Wentworth and Dearne"} , "tablingMemberPrinted" : [{"_value" : "John Healey"} ], "uin" : "2451"} , {"_about" : "http://data.parliament.uk/resources/353856", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/353856/answer", "answerText" : {"_value" : "

The response on 8 June to question 574 relates to all debt collection agencies that work with HM Revenue and Customs.<\/p>

<\/p>

<\/p>

<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/1529", "label" : {"_value" : "Biography information for Mr David Gauke"} } , "answeringMemberConstituency" : {"_value" : "South West Hertfordshire"} , "answeringMemberPrinted" : {"_value" : "Mr David Gauke"} , "dateOfAnswer" : {"_value" : "2015-06-17", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2015-06-17T16:15:13.787Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2015-06-12", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Working Tax Credit: Overpayments"} , "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 the Answer of 8 June 2015 to Question 574, what assessment he has made of whether the debt collection methods used by Rossendales comply with the standards required by HM Revenue and Customs of its debt collection agencies.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/304", "label" : {"_value" : "Biography information for Mr Roger Godsiff"} } , "tablingMemberConstituency" : {"_value" : "Birmingham, Hall Green"} , "tablingMemberPrinted" : [{"_value" : "Mr Roger Godsiff"} ], "uin" : "2339"} , {"_about" : "http://data.parliament.uk/resources/349910", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/349910/answer", "answerText" : {"_value" : "

The Governments priorities are to support low and middle income households through increasing the income tax personal allowance to £12,500 and raising the higher rate threshold to £50,000. This will reduce taxes for over 30 million individuals.<\/p>

<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/1529", "label" : {"_value" : "Biography information for Mr David Gauke"} } , "answeringMemberConstituency" : {"_value" : "South West Hertfordshire"} , "answeringMemberPrinted" : {"_value" : "Mr David Gauke"} , "dateOfAnswer" : {"_value" : "2015-06-17", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2015-06-17T16:29:24.21Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2015-06-11", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Income Tax: Tax Rates and Bands"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask Mr Chancellor of the Exchequer, if he will make it his policy not to reduce the top rate of tax.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4501", "label" : {"_value" : "Biography information for Gerald Jones"} } , "tablingMemberConstituency" : {"_value" : "Merthyr Tydfil and Rhymney"} , "tablingMemberPrinted" : [{"_value" : "Gerald Jones"} ], "uin" : "2115"} , {"_about" : "http://data.parliament.uk/resources/350005", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/350005/answer", "answerText" : {"_value" : "

HMRC and HMT have actively engaged with childcare providers and industry representatives since the scheme was first announced and continue to do so as it moves towards implementation.<\/p>

<\/p>

<\/p>

<\/p>

HMRC has also established an implementation advisory forum to support the delivery of Tax-Free Childcare, on which the childcare sector is well represented.<\/p>

<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3969", "label" : {"_value" : "Biography information for Damian Hinds"} } , "answeringMemberConstituency" : {"_value" : "East Hampshire"} , "answeringMemberPrinted" : {"_value" : "Damian Hinds"} , "dateOfAnswer" : {"_value" : "2015-06-17", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2015-06-17T16:37:12.337Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2015-06-11", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Children: Day Care"} , "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 discussions he has had with childcare providers on the delivery of tax-free childcare.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3915", "label" : {"_value" : "Biography information for Gloria De Piero"} } , "tablingMemberConstituency" : {"_value" : "Ashfield"} , "tablingMemberPrinted" : [{"_value" : "Gloria De Piero"} ], "uin" : "2282"} , {"_about" : "http://data.parliament.uk/resources/350057", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/350057/answer", "answerText" : {"_value" : "

The Government has commitment to take the family home out of inheritance tax for all but the richest with a new transferable main residence allowance of £175,000 per individual in addition to the inheritance tax nil-rate band, which is currently set at £325,000 for individuals.<\/p>

<\/p>

<\/p>

<\/p>

This creates an effective £500,000 inheritance tax threshold for individuals in certain circumstances. Any unused main residence allowance or nil-rate band for each individual would be transferred to their surviving spouse or civil partner, which is in line with existing principles and means the effective inheritance tax threshold will rise to £1 million in certain circumstances once the policy is introduced.<\/p>

<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/1529", "label" : {"_value" : "Biography information for Mr David Gauke"} } , "answeringMemberConstituency" : {"_value" : "South West Hertfordshire"} , "answeringMemberPrinted" : {"_value" : "Mr David Gauke"} , "dateOfAnswer" : {"_value" : "2015-06-16", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2015-06-16T16:24:48.917Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2015-06-11", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Inheritance 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, how he plans to take (a) widows and widowers and (b) other people out of inheritance tax where the family home is the main asset; and if he will make a statement.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/253", "label" : {"_value" : "Biography information for Mr Laurence Robertson"} } , "tablingMemberConstituency" : {"_value" : "Tewkesbury"} , "tablingMemberPrinted" : [{"_value" : "Mr Laurence Robertson"} ], "uin" : "2093"} , {"_about" : "http://data.parliament.uk/resources/349553", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/349553/answer", "answerText" : {"_value" : "

This Government is committed to tackling tax avoidance and evasion at all levels to ensure everyone pays the right tax at the right time. Avoidance (and evasion) damage the ability of the tax system to deliver its objectives and impose additional costs on all taxpayers.<\/p>

<\/p>

<\/p>

Personal Service Companies are not in themselves avoidance vehicles and contribute to the flexibility of the UK labour market. However, where people would have been employees if they were providing their services directly IR35 anti-avoidance legislation requires they pay broadly the same tax and National Insurance as other employees. HMRC takes a risk based approach to ensure these rules are complied with.<\/p>

<\/p>

<\/p>

HMRC has improved the way in which it administers IR35 including strengthening its specialist compliance teams, increasing the number of investigations where IR35 is the main risk tenfold and clarifying the application to officeholders.<\/p>

<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/1529", "label" : {"_value" : "Biography information for Mr David Gauke"} } , "answeringMemberConstituency" : {"_value" : "South West Hertfordshire"} , "answeringMemberPrinted" : {"_value" : "Mr David Gauke"} , "dateOfAnswer" : {"_value" : "2015-06-15", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2015-06-15T16:59:51.01Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2015-06-10", "_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 Mr Chancellor of the Exchequer, what recent assessment his Department has made of the use of personal service companies as a means of tax avoidance; and if he will make a statement.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/308", "label" : {"_value" : "Biography information for Mr Jim Cunningham"} } , "tablingMemberConstituency" : {"_value" : "Coventry South"} , "tablingMemberPrinted" : [{"_value" : "Mr Jim Cunningham"} ], "uin" : "1914"} , {"_about" : "http://data.parliament.uk/resources/349554", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/349554/answer", "answerText" : {"_value" : "

This information is not available, and could only be collected at disproportionate cost.<\/p>

<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/1529", "label" : {"_value" : "Biography information for Mr David Gauke"} } , "answeringMemberConstituency" : {"_value" : "South West Hertfordshire"} , "answeringMemberPrinted" : {"_value" : "Mr David Gauke"} , "dateOfAnswer" : {"_value" : "2015-06-15", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2015-06-15T16:53:07.26Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2015-06-10", "_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 Mr Chancellor of the Exchequer, how many people paid their income tax via the use of personal service companies in each of the last five years.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/308", "label" : {"_value" : "Biography information for Mr Jim Cunningham"} } , "tablingMemberConstituency" : {"_value" : "Coventry South"} , "tablingMemberPrinted" : [{"_value" : "Mr Jim Cunningham"} ], "uin" : "1915"} , {"_about" : "http://data.parliament.uk/resources/349558", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/349558/answer", "answerText" : {"_value" : "

HMRC estimates there are around 6m pensioners, in receipt of State Pension, who are liable for income tax. Not all will be sent tax forms.<\/p>

<\/p>

<\/p>

<\/p>

There are no plans to increase the number of tax forms sent to any taxpayers, including pensioners.<\/p>

<\/p>

<\/p>

<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/1529", "label" : {"_value" : "Biography information for Mr David Gauke"} } , "answeringMemberConstituency" : {"_value" : "South West Hertfordshire"} , "answeringMemberPrinted" : {"_value" : "Mr David Gauke"} , "dateOfAnswer" : {"_value" : "2015-06-15", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2015-06-15T16:51:52.283Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2015-06-10", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Pensioners: Income 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, what estimate he has made of the number of pensioners liable for income tax who are not sent tax forms by HM Revenue and Customs; and what steps he is taking to increase the number of pensioners being sent such forms.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3933", "label" : {"_value" : "Biography information for Charlotte Leslie"} } , "tablingMemberConstituency" : {"_value" : "Bristol North West"} , "tablingMemberPrinted" : [{"_value" : "Charlotte Leslie"} ], "uin" : "1901"} , {"_about" : "http://data.parliament.uk/resources/349608", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/349608/answer", "answerText" : {"_value" : "

HM Revenue and Customs has not sold tax credit debt. It has contracted out collection, but retains ownership.<\/p>

<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/1529", "label" : {"_value" : "Biography information for Mr David Gauke"} } , "answeringMemberConstituency" : {"_value" : "South West Hertfordshire"} , "answeringMemberPrinted" : {"_value" : "Mr David Gauke"} , "dateOfAnswer" : {"_value" : "2015-06-15", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2015-06-15T16:56:19.413Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2015-06-10", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Working Tax Credit: Overpayments"} , "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 the Answer of 9 June 2015 to Question 576, whether HM Revenue and Customs (a) sold working tax credit debt to external debt collection agencies and (b) contracted out the collection of working tax credit debt while retaining ownership.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/304", "label" : {"_value" : "Biography information for Mr Roger Godsiff"} } , "tablingMemberConstituency" : {"_value" : "Birmingham, Hall Green"} , "tablingMemberPrinted" : [{"_value" : "Mr Roger Godsiff"} ], "uin" : "1830"} , {"_about" : "http://data.parliament.uk/resources/349609", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/349609/answer", "answerText" : {"_value" : "

Although a number of measures have been introduced to prevent the occurrence of tax credits overpayments - and we will continue to consider further measures - we expect that tax credits related debt will continue to rise as we move towards it being replaced by Universal Credit due to the design of the tax credits system.<\/p>

<\/p>

<\/p>

The tax credits system is an annual system \u2013 all awards and payments are \u201cprovisional\u201d until finalised after the end of the year, once income and family circumstances are confirmed.<\/p>

<\/p>

<\/p>

Tax credits are responsive to changes in claimants\u2019 circumstances: overpayments \u2013 as well as underpayments \u2013 typically occur because people do not report changes promptly. However, due to the annual nature of the tax credits system, with tax credits awards being based on household income for a tax year, overpayments can occur even when the claimant and HM Revenue and Customs (HMRC) do everything right. Where error and fraud is identified, overpayments are generated.<\/p>

<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/1529", "label" : {"_value" : "Biography information for Mr David Gauke"} } , "answeringMemberConstituency" : {"_value" : "South West Hertfordshire"} , "answeringMemberPrinted" : {"_value" : "Mr David Gauke"} , "dateOfAnswer" : {"_value" : "2015-06-17", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2015-06-17T16:23:48.913Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2015-06-10", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Working Tax Credit: Overpayments"} , "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 the Answer of 9 June 2015 to Question 578, for what reasons a temporary rise in tax credit related debt was forecast to take place before the replacement of tax credits by universal credit.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/304", "label" : {"_value" : "Biography information for Mr Roger Godsiff"} } , "tablingMemberConstituency" : {"_value" : "Birmingham, Hall Green"} , "tablingMemberPrinted" : [{"_value" : "Mr Roger Godsiff"} ], "uin" : "1831"} ], "itemsPerPage" : 10, "next" : "http://eldaddp.azurewebsites.net/answeredquestions.text?_page=1&AnsweringBody.=HM+Treasury&max-answer.dateOfAnswer=2015-06-17", "page" : 0, "startIndex" : 1, "totalResults" : 2514, "type" : ["http://purl.org/linked-data/api/vocab#ListEndpoint", "http://purl.org/linked-data/api/vocab#Page"]} }