{ "format" : "linked-data-api", "version" : "0.2", "result" : {"_about" : "http://eldaddp.azurewebsites.net/answeredquestions.text?AnsweringBody.=Treasury&answer.answeringMemberConstituency=Hereford+and+South+Herefordshire&max-answer.dateOfAnswer=2019-07-19", "definition" : "http://eldaddp.azurewebsites.net/meta/answeredquestions.text?AnsweringBody.=Treasury&answer.answeringMemberConstituency=Hereford+and+South+Herefordshire&max-answer.dateOfAnswer=2019-07-19", "extendedMetadataVersion" : "http://eldaddp.azurewebsites.net/answeredquestions.text?AnsweringBody.=Treasury&answer.answeringMemberConstituency=Hereford+and+South+Herefordshire&_metadata=all&max-answer.dateOfAnswer=2019-07-19", "first" : "http://eldaddp.azurewebsites.net/answeredquestions.text?_page=0&AnsweringBody.=Treasury&answer.answeringMemberConstituency=Hereford+and+South+Herefordshire&max-answer.dateOfAnswer=2019-07-19", "hasPart" : "http://eldaddp.azurewebsites.net/answeredquestions.text?AnsweringBody.=Treasury&answer.answeringMemberConstituency=Hereford+and+South+Herefordshire&max-answer.dateOfAnswer=2019-07-19", "isPartOf" : "http://eldaddp.azurewebsites.net/answeredquestions.text?AnsweringBody.=Treasury&answer.answeringMemberConstituency=Hereford+and+South+Herefordshire&max-answer.dateOfAnswer=2019-07-19", "items" : [{"_about" : "http://data.parliament.uk/resources/1138862", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1138862/answer", "answerText" : {"_value" : "

Business rates are an annual tax on non-domestic property, based on rateable value as assessed by the Valuation Office Agency.<\/p>

<\/p>

Private childcare providers may be eligible for up to 100% Small Business Rate Relief.<\/p>

<\/p>

The Government has taken repeated action to reduce the burden of business rates for all ratepayers, worth more than £13 billion over the next five years.<\/p>

<\/p>

Local Authorities continue to have powers to offer business rates discounts beyond pre-defined reliefs at their discretion.<\/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" : "2019-07-18", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-07-18T15:39:42.883Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-07-15", "_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 the Chancellor of the Exchequer, what assessment he has made of appropriateness of the level of business rates for private childcare providers; and if he will make a statement.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4518", "label" : {"_value" : "Biography information for Tulip Siddiq"} } , "tablingMemberConstituency" : {"_value" : "Hampstead and Kilburn"} , "tablingMemberPrinted" : [{"_value" : "Tulip Siddiq"} ], "uin" : "277238"} , {"_about" : "http://data.parliament.uk/resources/1138953", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1138953/answer", "answerText" : {"_value" : "

Leaving the EU without a negotiated settlement is not the Government\u2019s preferred outcome, but it is essential that the UK is prepared for all possible eventualities on customs, VAT and excise arrangements.<\/p>

<\/p>

As part of the no deal preparations, HMRC have published guidance and technical notices for businesses and their advisors on customs, excise and VAT, as well as a collection of letters and guides.<\/p>

<\/p>

HMRC have published a collection of impact assessments on GOV.UK which are available at https://www.gov.uk/government/collections/customs-vat-and-excise-regulations-leaving-the-eu-with-no-deal#impact-assessments<\/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" : "2019-07-18", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-07-18T15:35:21.377Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-07-15", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "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, whether his Department has undertaken a recent assessment of the potential effects on businesses in the UK of leaving the EU VAT area.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1442", "label" : {"_value" : "Biography information for Mr Alistair Carmichael"} } , "tablingMemberConstituency" : {"_value" : "Orkney and Shetland"} , "tablingMemberPrinted" : [{"_value" : "Mr Alistair Carmichael"} ], "uin" : "277127"} , {"_about" : "http://data.parliament.uk/resources/1139026", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1139026/answer", "answerText" : {"_value" : "

The administration of the tax system is a matter for HM Revenue and Customs. It would not be appropriate for Treasury Ministers to become involved in the administration of the tax system in specific cases.<\/p>

<\/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" : "2019-07-18", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-07-18T15:41:22.957Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-07-15", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Roadchef: Pension Funds"} , "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 ensure the immediate release of Roadchef pension fund monies to Christine Slack and other former Roadchef employees; and if he will make a statement.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3958", "label" : {"_value" : "Biography information for Fiona Bruce"} } , "tablingMemberConstituency" : {"_value" : "Congleton"} , "tablingMemberPrinted" : [{"_value" : "Fiona Bruce"} ], "uin" : "277311"} , {"_about" : "http://data.parliament.uk/resources/1139038", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1139038/answer", "answerText" : {"_value" : "

The administration of the tax system is a matter for HM Revenue and Customs. It would not be appropriate for Treasury Ministers to become involved in the administration of the tax system in specific cases.<\/p>

<\/p>

<\/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" : "2019-07-18", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-07-18T15:37:38.083Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-07-15", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Roadchef: Pension Funds"} , "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 HMRC will ensure the immediate release of Roadchef pension fund monies to Christine Slack and other former Roadchef employees; and if he will make a statement.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3958", "label" : {"_value" : "Biography information for Fiona Bruce"} } , "tablingMemberConstituency" : {"_value" : "Congleton"} , "tablingMemberPrinted" : [{"_value" : "Fiona Bruce"} ], "uin" : "277314"} , {"_about" : "http://data.parliament.uk/resources/1138411", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1138411/answer", "answerText" : {"_value" : "

In December 2018, there were 431,553 active UK Economic Operator Registration and Identification (EORI) numbers. Since December 2018, HM Revenue & Customs have issued approximately 74,000 new UK EORI numbers, up to 23 June.<\/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" : "2019-07-19", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-07-19T12:53:27.283Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-07-11", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Business: Registration"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, how many Economic Operator Registration and Identification numbers were held by UK firms in (a) December 2018 and (b) 23 June 2019.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4679", "label" : {"_value" : "Biography information for Neil O'Brien"} } , "tablingMemberConstituency" : {"_value" : "Harborough"} , "tablingMemberPrinted" : [{"_value" : "Neil O'Brien"} ], "uin" : "276289"} , {"_about" : "http://data.parliament.uk/resources/1138421", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1138421/answer", "answerText" : {"_value" : "

The information that HM Revenue and Customs (HMRC) collect from taxpayers on their VAT returns does not provide enough detail to be able to quantify the revenue raised from these supplies precisely. HMRC do not require detail on particular products and customer types because it would place a considerable administrative burden on businesses.<\/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" : "2019-07-19", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-07-19T13:00:28.263Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-07-11", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Electronic Publishing: 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, how much revenue his Department has raised from VAT on e-publications in (a) 2016, (b) 2017, (c) 2018 and (d) 2019 to 11 July 2019.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/481", "label" : {"_value" : "Biography information for Sir George Howarth"} } , "tablingMemberConstituency" : {"_value" : "Knowsley"} , "tablingMemberPrinted" : [{"_value" : "Sir George Howarth"} ], "uin" : "276162"} , {"_about" : "http://data.parliament.uk/resources/1138431", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1138431/answer", "answerText" : {"_value" : "

The purpose of penalties is to encourage taxpayers to comply with their tax obligations, to act as a sanction for those who do not, and to reassure those who do that they will not be disadvantaged by those who do not. Penalties are not used as a revenue-raising mechanism.<\/p>

<\/p>

Parliament determines the laws relating to tax and to whom they apply. HMRC apply those laws fairly and do not discriminate between different taxpayers or size of business.<\/p>

<\/p>

HMRC can apply a large number of different penalties, but they break down into three broad areas:<\/p>

<\/p>