{ "format" : "linked-data-api", "version" : "0.2", "result" : {"_about" : "http://eldaddp.azurewebsites.net/answeredquestions.text?AnsweringBody.=Treasury&answer.answeringMemberPrinted=Mel+Stride&max-answer.questionFirstAnswered.=2018-11-12T17%3A22%3A41.877Z", "definition" : "http://eldaddp.azurewebsites.net/meta/answeredquestions.text?AnsweringBody.=Treasury&answer.answeringMemberPrinted=Mel+Stride&max-answer.questionFirstAnswered.=2018-11-12T17%3A22%3A41.877Z", "extendedMetadataVersion" : "http://eldaddp.azurewebsites.net/answeredquestions.text?AnsweringBody.=Treasury&_metadata=all&answer.answeringMemberPrinted=Mel+Stride&max-answer.questionFirstAnswered.=2018-11-12T17%3A22%3A41.877Z", "first" : "http://eldaddp.azurewebsites.net/answeredquestions.text?_page=0&AnsweringBody.=Treasury&answer.answeringMemberPrinted=Mel+Stride&max-answer.questionFirstAnswered.=2018-11-12T17%3A22%3A41.877Z", "hasPart" : "http://eldaddp.azurewebsites.net/answeredquestions.text?AnsweringBody.=Treasury&answer.answeringMemberPrinted=Mel+Stride&max-answer.questionFirstAnswered.=2018-11-12T17%3A22%3A41.877Z", "isPartOf" : "http://eldaddp.azurewebsites.net/answeredquestions.text?AnsweringBody.=Treasury&answer.answeringMemberPrinted=Mel+Stride&max-answer.questionFirstAnswered.=2018-11-12T17%3A22%3A41.877Z", "items" : [{"_about" : "http://data.parliament.uk/resources/1000233", "AnsweringBody" : [{"_value" : "Treasury"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/1000233/answer", "answerText" : {"_value" : "<p>I refer the Honourable member to my statement made on 5<sup>th<\/sup> November 2018, to Parliamentary Question 186276:<\/p><p><a href=\"https://www.parliament.uk/business/publications/written-questions-answers-statements/written-question/Commons/2018-10-31/186276/\" target=\"_blank\">https://www.parliament.uk/business/publications/written-questions-answers-statements/written-question/Commons/2018-10-31/186276/<\/a><\/p>"}
        , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3935", "label" : {"_value" : "Biography information for Mel Stride"}
        }
        , "answeringMemberConstituency" : {"_value" : "Central Devon"}
        , "answeringMemberPrinted" : {"_value" : "Mel Stride"}
        , "dateOfAnswer" : {"_value" : "2018-11-12", "_datatype" : "dateTime"}
        , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
        , "questionFirstAnswered" : [{"_value" : "2018-11-12T10:27:47.36Z", "_datatype" : "dateTime"}
        ]}
      , "answeringDeptId" : {"_value" : "14"}
      , "answeringDeptShortName" : {"_value" : "Treasury"}
      , "answeringDeptSortName" : {"_value" : "Treasury"}
      , "date" : {"_value" : "2018-11-02", "_datatype" : "dateTime"}
      , "hansardHeading" : {"_value" : "Locums: Tax Avoidance"}
      , "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 estimate his Department has made of the effect on locum doctors and nurses of the 2019 loan charge for disguised remuneration schemes.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
      , "tablingMember" : {"_about" : "http://data.parliament.uk/members/177", "label" : {"_value" : "Biography information for Gareth Thomas"}
      }
      , "tablingMemberConstituency" : {"_value" : "Harrow West"}
      , "tablingMemberPrinted" : [{"_value" : "Gareth Thomas"}
      ], "uin" : "187296"}
    , {"_about" : "http://data.parliament.uk/resources/999669", "AnsweringBody" : [{"_value" : "Treasury"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/999669/answer", "answerText" : {"_value" : "<p>The government is determined to ensure that everyone who is entitled to the National Minimum and Living Wage (NMW) receives it. Anyone who feels they have not been paid the NMW should contact Acas helpline on 0300 123 1100 or via the online complaints form at <a href=\"https://www.gov.uk/government/publications/pay-and-work-rights-complaints\" target=\"_blank\">gov.uk<\/a>. HMRC reviews all complaints that are referred to them.<\/p><p> <\/p><p>Most NMW cases are subject to civil (non-criminal) sanctions, the consequences of which include fines of up to 200% of the determined underpayment, and public naming.<\/p><p> <\/p><p>Prosecution is reserved for the most serious non-compliance, and since 2007 HMRC investigations have led to the successful prosecution of 14 UK employers for NMW related offences. There have been no prosecutions relating to interns.<\/p>"}
        , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3935", "label" : {"_value" : "Biography information for Mel Stride"}
        }
        , "answeringMemberConstituency" : {"_value" : "Central Devon"}
        , "answeringMemberPrinted" : {"_value" : "Mel Stride"}
        , "dateOfAnswer" : {"_value" : "2018-11-09", "_datatype" : "dateTime"}
        , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
        , "questionFirstAnswered" : [{"_value" : "2018-11-09T14:56:19.687Z", "_datatype" : "dateTime"}
        ]}
      , "answeringDeptId" : {"_value" : "14"}
      , "answeringDeptShortName" : {"_value" : "Treasury"}
      , "answeringDeptSortName" : {"_value" : "Treasury"}
      , "date" : {"_value" : "2018-11-02", "_datatype" : "dateTime"}
      , "hansardHeading" : {"_value" : "Minimum Wage: Prosecutions"}
      , "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 successful prosecutions have been made against employers for failing to pay that national minimum wage for intern roles since November 2017; and which employees were subject to such successful prosecutions.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
      , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3997", "label" : {"_value" : "Biography information for Sir Alec Shelbrooke"}
      }
      , "tablingMemberConstituency" : {"_value" : "Elmet and Rothwell"}
      , "tablingMemberPrinted" : [{"_value" : "Alec Shelbrooke"}
      ], "uin" : "187012"}
    , {"_about" : "http://data.parliament.uk/resources/999493", "AnsweringBody" : [{"_value" : "Treasury"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/999493/answer", "answerText" : {"_value" : "<p>The Government has not made an assessment of the level of taxation on sanitary items in countries outside the EU.<\/p><p> <\/p><p>We are committed to introducing a zero rate of VAT for these supplies as soon as legally possible.<\/p><p> <\/p>"}
        , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3935", "label" : {"_value" : "Biography information for Mel Stride"}
        }
        , "answeringMemberConstituency" : {"_value" : "Central Devon"}
        , "answeringMemberPrinted" : {"_value" : "Mel Stride"}
        , "dateOfAnswer" : {"_value" : "2018-11-09", "_datatype" : "dateTime"}
        , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
        , "questionFirstAnswered" : [{"_value" : "2018-11-09T14:51:42.677Z", "_datatype" : "dateTime"}
        ]}
      , "answeringDeptId" : {"_value" : "14"}
      , "answeringDeptShortName" : {"_value" : "Treasury"}
      , "answeringDeptSortName" : {"_value" : "Treasury"}
      , "date" : {"_value" : "2018-11-01", "_datatype" : "dateTime"}
      , "hansardHeading" : {"_value" : "Sanitary Products: Taxation"}
      , "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 level of taxation on sanitary items in countries outside the EU.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
      , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4657", "label" : {"_value" : "Biography information for Anneliese Dodds"}
      }
      , "tablingMemberConstituency" : {"_value" : "Oxford East"}
      , "tablingMemberPrinted" : [{"_value" : "Anneliese Dodds"}
      ], "uin" : "187140"}
    , {"_about" : "http://data.parliament.uk/resources/999578", "AnsweringBody" : [{"_value" : "Treasury"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/999578/answer", "answerText" : {"_value" : "<p>The Budget announced that, following the call for evidence on \u2018VAT, Air Passenger Duty and Tourism in Northern Ireland\u2019, the government will establish a technical working group to explore further the practical and legal challenges to changing APD in Northern Ireland.<\/p><p> <\/p><p>Further details, including the membership of the group, will be announced in due course.<\/p>"}
        , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3935", "label" : {"_value" : "Biography information for Mel Stride"}
        }
        , "answeringMemberConstituency" : {"_value" : "Central Devon"}
        , "answeringMemberPrinted" : {"_value" : "Mel Stride"}
        , "dateOfAnswer" : {"_value" : "2018-11-06", "_datatype" : "dateTime"}
        , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
        , "questionFirstAnswered" : [{"_value" : "2018-11-06T17:53:49.307Z", "_datatype" : "dateTime"}
        ]}
      , "answeringDeptId" : {"_value" : "14"}
      , "answeringDeptShortName" : {"_value" : "Treasury"}
      , "answeringDeptSortName" : {"_value" : "Treasury"}
      , "date" : {"_value" : "2018-11-01", "_datatype" : "dateTime"}
      , "hansardHeading" : {"_value" : "Air Passenger Duty"}
      , "houseId" : {"_value" : "1"}
      , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
      }
      ], "questionText" : "To ask the Chancellor of the Exchequer, with reference to his oral contribution of 29 October 2018, Official Report, column 665, who the members will be of the working group that will be established to progress plans for short-haul air passenger duty devolution; and what criteria will be used to appoint those members.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
      , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1437", "label" : {"_value" : "Biography information for Lady Hermon"}
      }
      , "tablingMemberConstituency" : {"_value" : "North Down"}
      , "tablingMemberPrinted" : [{"_value" : "Lady Hermon"}
      ], "uin" : "186977"}
    , {"_about" : "http://data.parliament.uk/resources/999579", "AnsweringBody" : [{"_value" : "Treasury"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/999579/answer", "answerText" : {"_value" : "<p>HMRC is working closely with SAP and other supporting suppliers to address known accessibility issues on the SAP platform as part of a wider look at how the department can improve the accessibility of technology across its estate. HMRC and SAP are using established accessibility frameworks to ensure common standards are met, and working to make sure the platform meets the accessibility needs of our department\u2019s staff.<\/p><p> <\/p>"}
        , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3935", "label" : {"_value" : "Biography information for Mel Stride"}
        }
        , "answeringMemberConstituency" : {"_value" : "Central Devon"}
        , "answeringMemberPrinted" : {"_value" : "Mel Stride"}
        , "dateOfAnswer" : {"_value" : "2018-11-06", "_datatype" : "dateTime"}
        , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
        , "questionFirstAnswered" : [{"_value" : "2018-11-06T17:52:10.553Z", "_datatype" : "dateTime"}
        ]}
      , "answeringDeptId" : {"_value" : "14"}
      , "answeringDeptShortName" : {"_value" : "Treasury"}
      , "answeringDeptSortName" : {"_value" : "Treasury"}
      , "date" : {"_value" : "2018-11-01", "_datatype" : "dateTime"}
      , "hansardHeading" : {"_value" : "Revenue and Customs: ICT"}
      , "houseId" : {"_value" : "1"}
      , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
      }
      ], "questionText" : "To ask the Chancellor of the Exchequer, with reference to page 3 of the HMRC Annual Report and Accounts 2017-18, what steps HMRC has taken to ensure that computer applications it has using the SAP platform are accessible by disabled staff.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
      , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4403", "label" : {"_value" : "Biography information for Chris Law"}
      }
      , "tablingMemberConstituency" : {"_value" : "Dundee West"}
      , "tablingMemberPrinted" : [{"_value" : "Chris Law"}
      ], "uin" : "187052"}
    , {"_about" : "http://data.parliament.uk/resources/999584", "AnsweringBody" : [{"_value" : "Treasury"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/999584/answer", "answerText" : {"_value" : "<p>I refer the honourable member to my response to Parliamentary Question (179286) on 23 October 2018.<\/p>"}
        , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3935", "label" : {"_value" : "Biography information for Mel Stride"}
        }
        , "answeringMemberConstituency" : {"_value" : "Central Devon"}
        , "answeringMemberPrinted" : {"_value" : "Mel Stride"}
        , "dateOfAnswer" : {"_value" : "2018-11-09", "_datatype" : "dateTime"}
        , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
        , "questionFirstAnswered" : [{"_value" : "2018-11-09T14:53:47.39Z", "_datatype" : "dateTime"}
        ]}
      , "answeringDeptId" : {"_value" : "14"}
      , "answeringDeptShortName" : {"_value" : "Treasury"}
      , "answeringDeptSortName" : {"_value" : "Treasury"}
      , "date" : {"_value" : "2018-11-01", "_datatype" : "dateTime"}
      , "hansardHeading" : {"_value" : "National Insurance Credits"}
      , "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 he has taken steps to help parents who have not claimed child benefit and as a result unintentionally missed years of accruing national insurance state pension credits.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
      , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4573", "label" : {"_value" : "Biography information for Dr Rosena Allin-Khan"}
      }
      , "tablingMemberConstituency" : {"_value" : "Tooting"}
      , "tablingMemberPrinted" : [{"_value" : "Dr Rosena Allin-Khan"}
      ], "uin" : "187118"}
    , {"_about" : "http://data.parliament.uk/resources/999588", "AnsweringBody" : [{"_value" : "Treasury"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/999588/answer", "answerText" : {"_value" : "<p>HMRC use Non-Disclosure Agreements only on the most sensitive and confidential discussions.<\/p><p> <\/p><p>The Partnership Pack has been developed by HMRC to support stakeholders by explaining the practical arrangements that would be in place if we exit the EU without a deal.<\/p>"}
        , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3935", "label" : {"_value" : "Biography information for Mel Stride"}
        }
        , "answeringMemberConstituency" : {"_value" : "Central Devon"}
        , "answeringMemberPrinted" : {"_value" : "Mel Stride"}
        , "dateOfAnswer" : {"_value" : "2018-11-06", "_datatype" : "dateTime"}
        , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
        , "questionFirstAnswered" : [{"_value" : "2018-11-06T17:48:39.497Z", "_datatype" : "dateTime"}
        ]}
      , "answeringDeptId" : {"_value" : "14"}
      , "answeringDeptShortName" : {"_value" : "Treasury"}
      , "answeringDeptSortName" : {"_value" : "Treasury"}
      , "date" : {"_value" : "2018-11-01", "_datatype" : "dateTime"}
      , "hansardHeading" : {"_value" : "Revenue and Customs:  Disclosure of Information"}
      , "houseId" : {"_value" : "1"}
      , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
      }
      ], "questionText" : "To ask the Chancellor of the Exchequer, with reference to the HMRC guidance entitled Partnership pack: preparing for a no deal EU exit published on 22 October 2018, if HMRC will rescind any non-disclosure agreements they required organisations to sign in order to be able to discuss with them border arrangements in various scenarios for the UK leaving the EU.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
      , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4403", "label" : {"_value" : "Biography information for Chris Law"}
      }
      , "tablingMemberConstituency" : {"_value" : "Dundee West"}
      , "tablingMemberPrinted" : [{"_value" : "Chris Law"}
      ], "uin" : "187053"}
    , {"_about" : "http://data.parliament.uk/resources/999589", "AnsweringBody" : [{"_value" : "Treasury"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/999589/answer", "answerText" : {"_value" : "Currently, HMRC have 1,244 employees who are paid less than £8.21 per hour."}
        , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3935", "label" : {"_value" : "Biography information for Mel Stride"}
        }
        , "answeringMemberConstituency" : {"_value" : "Central Devon"}
        , "answeringMemberPrinted" : {"_value" : "Mel Stride"}
        , "dateOfAnswer" : {"_value" : "2018-11-06", "_datatype" : "dateTime"}
        , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
        , "questionFirstAnswered" : [{"_value" : "2018-11-06T17:50:34.713Z", "_datatype" : "dateTime"}
        ]}
      , "answeringDeptId" : {"_value" : "14"}
      , "answeringDeptShortName" : {"_value" : "Treasury"}
      , "answeringDeptSortName" : {"_value" : "Treasury"}
      , "date" : {"_value" : "2018-11-01", "_datatype" : "dateTime"}
      , "hansardHeading" : {"_value" : "Revenue and Customs: Pay"}
      , "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 HMRC employees are paid less than £8.21 per hour.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
      , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4403", "label" : {"_value" : "Biography information for Chris Law"}
      }
      , "tablingMemberConstituency" : {"_value" : "Dundee West"}
      , "tablingMemberPrinted" : [{"_value" : "Chris Law"}
      ], "uin" : "187054"}
    , {"_about" : "http://data.parliament.uk/resources/999622", "AnsweringBody" : [{"_value" : "Treasury"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/999622/answer", "answerText" : {"_value" : "<p>HMRC continually monitors its performance for processing and making VAT repayment returns (refunds). It processes around 2 million repayment returns annually. Over 90% of all repayments are authorised within 10 working days of receipt.<\/p><p> <\/p><p>As part of its responsibilities for the care and management of the VAT system, HMRC is required to make reasonable enquiries prior to making a repayment to prevent VAT fraud, which is damaging to the UK economy. It gives high priority to checking repayment returns as it is aware of the importance of cash-flow to smaller businesses.<\/p><p><strong> <\/strong><\/p><p>In circumstances where HMRC takes over 30 days to process a repayment return, a Repayment Supplement is paid. Repayment Supplement is due on less than 1% of repayments received.<\/p><p><strong> <\/strong><\/p>"}
        , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3935", "label" : {"_value" : "Biography information for Mel Stride"}
        }
        , "answeringMemberConstituency" : {"_value" : "Central Devon"}
        , "answeringMemberPrinted" : {"_value" : "Mel Stride"}
        , "dateOfAnswer" : {"_value" : "2018-11-09", "_datatype" : "dateTime"}
        , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
        , "questionFirstAnswered" : [{"_value" : "2018-11-09T14:59:36.723Z", "_datatype" : "dateTime"}
        ]}
      , "answeringDeptId" : {"_value" : "14"}
      , "answeringDeptShortName" : {"_value" : "Treasury"}
      , "answeringDeptSortName" : {"_value" : "Treasury"}
      , "date" : {"_value" : "2018-11-01", "_datatype" : "dateTime"}
      , "hansardHeading" : {"_value" : "VAT: Repayments"}
      , "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 levels of performance in processing and paying VAT refunds.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
      , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4648", "label" : {"_value" : "Biography information for Laura Smith"}
      }
      , "tablingMemberConstituency" : {"_value" : "Crewe and Nantwich"}
      , "tablingMemberPrinted" : [{"_value" : "Laura Smith"}
      ], "uin" : "187134"}
    , {"_about" : "http://data.parliament.uk/resources/999623", "AnsweringBody" : [{"_value" : "Treasury"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/999623/answer", "answerText" : {"_value" : "<p>Making Tax Digital should not have an impact on the VAT refunds process nor on paying VAT refunds.<\/p>"}
        , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3935", "label" : {"_value" : "Biography information for Mel Stride"}
        }
        , "answeringMemberConstituency" : {"_value" : "Central Devon"}
        , "answeringMemberPrinted" : {"_value" : "Mel Stride"}
        , "dateOfAnswer" : {"_value" : "2018-11-09", "_datatype" : "dateTime"}
        , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
        , "questionFirstAnswered" : [{"_value" : "2018-11-09T14:59:12.62Z", "_datatype" : "dateTime"}
        ]}
      , "answeringDeptId" : {"_value" : "14"}
      , "answeringDeptShortName" : {"_value" : "Treasury"}
      , "answeringDeptSortName" : {"_value" : "Treasury"}
      , "date" : {"_value" : "2018-11-01", "_datatype" : "dateTime"}
      , "hansardHeading" : {"_value" : "VAT: Repayments"}
      , "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 effect of the new online service for VAT refunds on the time it takes to process and pay VAT refunds.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
      , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4648", "label" : {"_value" : "Biography information for Laura Smith"}
      }
      , "tablingMemberConstituency" : {"_value" : "Crewe and Nantwich"}
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