{ "format" : "linked-data-api", "version" : "0.2", "result" : {"_about" : "http://eldaddp.azurewebsites.net/answeredquestions.text?date=2018-03-05&AnsweringBody.=Treasury&max-date=2018-11-02", "definition" : "http://eldaddp.azurewebsites.net/meta/answeredquestions.text?date=2018-03-05&AnsweringBody.=Treasury&max-date=2018-11-02", "extendedMetadataVersion" : "http://eldaddp.azurewebsites.net/answeredquestions.text?date=2018-03-05&AnsweringBody.=Treasury&max-date=2018-11-02&_metadata=all", "first" : "http://eldaddp.azurewebsites.net/answeredquestions.text?date=2018-03-05&_page=0&AnsweringBody.=Treasury&max-date=2018-11-02", "hasPart" : "http://eldaddp.azurewebsites.net/answeredquestions.text?date=2018-03-05&AnsweringBody.=Treasury&max-date=2018-11-02", "isPartOf" : "http://eldaddp.azurewebsites.net/answeredquestions.text?date=2018-03-05&AnsweringBody.=Treasury&max-date=2018-11-02", "items" : [{"_about" : "http://data.parliament.uk/resources/855460", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/855460/answer", "answerText" : {"_value" : "
The government is committed to having a tax system that is simple to understand and easy to comply with. Autumn Budget 2017 took a number of practical steps to simplify the tax rules for small businesses including:<\/p>
<\/p>
Extending the option of using mileage rates to property businesses; and<\/p><\/li>
Ending receipt checking on subsistence costs when employees are reimbursed using benchmark scale rates.<\/p>
These measures build on action taken since 2010 including:<\/p><\/li>
Establishing the Office of Tax Simplification and then putting it on a permanent, statutory basis so that it can provide independent advice on simplifying the tax system; and<\/p><\/li>
Implementing over 200 of the OTS\u2019s recommendations since 2010. This includes simplifying employee benefits and expenses saving employers an estimated £25 million per annum.<\/p>
<\/p>
The government also takes action where appropriate to raise awareness of reliefs which support small businesses. For example, at Autumn Budget 2017 the Government announced an R&D tax credits awareness campaign directed primarily towards Small and Medium Enterprises.<\/p><\/li><\/ul>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/1091", "label" : {"_value" : "Biography information for Lord Bates"} } , "answeringMemberPrinted" : {"_value" : "Lord Bates"} , "dateOfAnswer" : {"_value" : "2018-03-19", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-03-19T14:50:24.903Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2018-03-05", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Small Businesses: Taxation"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask Her Majesty's Government what measures they are taking to make it easier for small businesses to navigate complex and expensive tax procedures; and how they plan to increase awareness of tax relief schemes amongst small businesses.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1796", "label" : {"_value" : "Biography information for Lord Taylor of Warwick"} } , "tablingMemberPrinted" : [{"_value" : "Lord Taylor of Warwick"} ], "uin" : "HL6066"} , {"_about" : "http://data.parliament.uk/resources/855497", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/855497/answer", "answerText" : {"_value" : "
In the most recent publication \u201cPersonal tax credits: Children in low-income families local measure: 2015 snapshot as at 31 August 2015\u201d published on 28 February, Her Majesty\u2019s Revenue and Customs explained that the introduction of Universal Credit and the High Income Child Benefit charge would have an impact on the publication\u2019s estimates of number of children in low income families, and made an assessment of the impacts.<\/p>
<\/p>
As a result, HMRC are engaging with users of these statistics to better understand the implications of these impacts so it can develop and assess options for improving these statistics so they continue to meet user needs.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4097", "label" : {"_value" : "Biography information for Elizabeth Truss"} } , "answeringMemberConstituency" : {"_value" : "South West Norfolk"} , "answeringMemberPrinted" : {"_value" : "Elizabeth Truss"} , "dateOfAnswer" : {"_value" : "2018-03-08", "_datatype" : "dateTime"} , "groupedQuestionUIN" : {"_value" : "130805"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-03-08T14:06:31.6Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2018-03-05", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Children: Poverty"} , "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 he has made of the adequacy of HMRC calculations of child poverty in working households; and if he will make a statement.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/163", "label" : {"_value" : "Biography information for Sir Stephen Timms"} } , "tablingMemberConstituency" : {"_value" : "East Ham"} , "tablingMemberPrinted" : [{"_value" : "Stephen Timms"} ], "uin" : "130804"} , {"_about" : "http://data.parliament.uk/resources/855498", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/855498/answer", "answerText" : {"_value" : "
In the most recent publication \u201cPersonal tax credits: Children in low-income families local measure: 2015 snapshot as at 31 August 2015\u201d published on 28 February, Her Majesty\u2019s Revenue and Customs explained that the introduction of Universal Credit and the High Income Child Benefit charge would have an impact on the publication\u2019s estimates of number of children in low income families, and made an assessment of the impacts.<\/p>
<\/p>
As a result, HMRC are engaging with users of these statistics to better understand the implications of these impacts so it can develop and assess options for improving these statistics so they continue to meet user needs.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4097", "label" : {"_value" : "Biography information for Elizabeth Truss"} } , "answeringMemberConstituency" : {"_value" : "South West Norfolk"} , "answeringMemberPrinted" : {"_value" : "Elizabeth Truss"} , "dateOfAnswer" : {"_value" : "2018-03-08", "_datatype" : "dateTime"} , "groupedQuestionUIN" : {"_value" : "130804"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-03-08T14:06:31.663Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2018-03-05", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Children: Poverty"} , "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 take steps to improve the accuracy of HMRC estimates of the extent of child poverty.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/163", "label" : {"_value" : "Biography information for Sir Stephen Timms"} } , "tablingMemberConstituency" : {"_value" : "East Ham"} , "tablingMemberPrinted" : [{"_value" : "Stephen Timms"} ], "uin" : "130805"} , {"_about" : "http://data.parliament.uk/resources/855589", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/855589/answer", "answerText" : {"_value" : "
I refer the Hon Member to my written answer of 5 July 2017 (UIN 1465).<\/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" : "2018-03-08", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-03-08T16:01:40.27Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2018-03-05", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Employee Benefit Trusts"} , "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 has plans to regulate employee benefits trusts following the Roadchef Employees Benefit Trust case; and if he will make a statement.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4393", "label" : {"_value" : "Biography information for Stuart C McDonald"} } , "tablingMemberConstituency" : {"_value" : "Cumbernauld, Kilsyth and Kirkintilloch East"} , "tablingMemberPrinted" : [{"_value" : "Stuart C. McDonald"} ], "uin" : "130896"} , {"_about" : "http://data.parliament.uk/resources/855594", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/855594/answer", "answerText" : {"_value" : "
The information requested is only available at a disproportionate cost.<\/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" : "2018-03-08", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-03-08T16:00:49.613Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2018-03-05", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Tax Avoidance"} , "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 penalties related to tax avoidance HMRC has collected in each year since 2010.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4397", "label" : {"_value" : "Biography information for Peter Dowd"} } , "tablingMemberConstituency" : {"_value" : "Bootle"} , "tablingMemberPrinted" : [{"_value" : "Peter Dowd"} ], "uin" : "130901"} , {"_about" : "http://data.parliament.uk/resources/855595", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/855595/answer", "answerText" : {"_value" : "
The government is committed to tackle avoidance, evasion and non-compliance at all levels and has introduced over 100 measures since 2010 protecting over £175 billion in tax revenues. Where tax avoidance is suspected HM Revenue and Customs (HMRC) investigates and challenges those arrangements, through litigation if necessary.<\/p>
HMRC wins around 90% of avoidance cases taken to litigation and has protected over £6.8 billion of tax in the last three years, with many more people settling their tax affairs before reaching this stage. The marketplace for tax avoidance has shrunk in the past 4 years seeing the number of new schemes disclosed under the Disclosure of Tax Avoidance Schemes (DOTAS) regime fall by 95% since 2005/06.<\/p>
Litigation outcomes and DOTAS disclosures statistics are available on GOV.UK.<\/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" : "2018-03-08", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-03-08T15:59:57.84Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2018-03-05", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Tax Avoidance"} , "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 tax avoidance schemes HMRC has closed in each year since 2010.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4397", "label" : {"_value" : "Biography information for Peter Dowd"} } , "tablingMemberConstituency" : {"_value" : "Bootle"} , "tablingMemberPrinted" : [{"_value" : "Peter Dowd"} ], "uin" : "130902"} , {"_about" : "http://data.parliament.uk/resources/855596", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/855596/answer", "answerText" : {"_value" : "
The details that HM Revenue and Customs (HMRC) collects from taxpayers on their VAT returns are not specific enough to provide the number of people benefiting from this relief. HMRC does not require this level of detail because it would place a considerable administrative burden on businesses.<\/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" : "2018-03-08", "_datatype" : "dateTime"} , "groupedQuestionUIN" : {"_value" : "130904"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-03-08T12:06:53.35Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2018-03-05", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Empty Property: VAT Zero Rating"} , "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 received a zero rate of VAT on sales of homes that are empty for more than 10 years in (a) 2015-16, (b) 2016-17 and (c) 2017-18.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4397", "label" : {"_value" : "Biography information for Peter Dowd"} } , "tablingMemberConstituency" : {"_value" : "Bootle"} , "tablingMemberPrinted" : [{"_value" : "Peter Dowd"} ], "uin" : "130903"} , {"_about" : "http://data.parliament.uk/resources/855597", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/855597/answer", "answerText" : {"_value" : "
The details that HM Revenue and Customs (HMRC) collects from taxpayers on their VAT returns are not specific enough to provide the number of people benefiting from this relief. HMRC does not require this level of detail because it would place a considerable administrative burden on businesses.<\/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" : "2018-03-08", "_datatype" : "dateTime"} , "groupedQuestionUIN" : {"_value" : "130903"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-03-08T12:06:53.413Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2018-03-05", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Museums and Galleries: Fees and Charges"} , "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 received from exemption on cultural admission charges in (a) 2015-16, (b) 2016-17 and (c) 2017-18.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4397", "label" : {"_value" : "Biography information for Peter Dowd"} } , "tablingMemberConstituency" : {"_value" : "Bootle"} , "tablingMemberPrinted" : [{"_value" : "Peter Dowd"} ], "uin" : "130904"} , {"_about" : "http://data.parliament.uk/resources/855598", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/855598/answer", "answerText" : {"_value" : "
HMRC landfill tax returns do not require taxpayers to specify which relief applies to material that is not subject to tax. It is therefore not possible to establish how many taxpayers benefitted from a particular exemption. HMRC does not require this level of detail because it would place a disproportionate administrative burden on business.<\/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" : "2018-03-08", "_datatype" : "dateTime"} , "groupedQuestionUIN" : {"_value" : "130907"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-03-08T16:05:35.267Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2018-03-05", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Landfill Tax: Dredging"} , "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 received an exemption from landfill tax for dredging waste in (a) 2015-16, (b) 2016-17 and (c) 2017-18.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4397", "label" : {"_value" : "Biography information for Peter Dowd"} } , "tablingMemberConstituency" : {"_value" : "Bootle"} , "tablingMemberPrinted" : [{"_value" : "Peter Dowd"} ], "uin" : "130905"} , {"_about" : "http://data.parliament.uk/resources/855600", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/855600/answer", "answerText" : {"_value" : "
HMRC landfill tax returns do not require taxpayers to specify which relief applies to material that is not subject to tax. It is therefore not possible to establish how many taxpayers benefitted from a particular exemption. HMRC does not require this level of detail because it would place a disproportionate administrative burden on business.<\/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" : "2018-03-08", "_datatype" : "dateTime"} , "groupedQuestionUIN" : {"_value" : "130905"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-03-08T16:05:35.313Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2018-03-05", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Landfill Tax: Cemeteries"} , "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 received an exemption from landfill tax for pet cemeteries in (a) 2015-16, (b) 2016-17 and (c) 2017-18.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4397", "label" : {"_value" : "Biography information for Peter Dowd"} } , "tablingMemberConstituency" : {"_value" : "Bootle"} , "tablingMemberPrinted" : [{"_value" : "Peter Dowd"} ], "uin" : "130907"} ], "itemsPerPage" : 10, "next" : "http://eldaddp.azurewebsites.net/answeredquestions.text?date=2018-03-05&_page=1&AnsweringBody.=Treasury&max-date=2018-11-02", "page" : 0, "startIndex" : 1, "totalResults" : 29, "type" : ["http://purl.org/linked-data/api/vocab#ListEndpoint", "http://purl.org/linked-data/api/vocab#Page"]} }