{ "format" : "linked-data-api", "version" : "0.2", "result" : {"_about" : "http://eldaddp.azurewebsites.net/answeredquestions.text?AnsweringBody.=Treasury&max-answer.questionFirstAnswered.=2019-05-14T13%3A30%3A18.65Z", "definition" : "http://eldaddp.azurewebsites.net/meta/answeredquestions.text?AnsweringBody.=Treasury&max-answer.questionFirstAnswered.=2019-05-14T13%3A30%3A18.65Z", "extendedMetadataVersion" : "http://eldaddp.azurewebsites.net/answeredquestions.text?AnsweringBody.=Treasury&_metadata=all&max-answer.questionFirstAnswered.=2019-05-14T13%3A30%3A18.65Z", "first" : "http://eldaddp.azurewebsites.net/answeredquestions.text?_page=0&AnsweringBody.=Treasury&max-answer.questionFirstAnswered.=2019-05-14T13%3A30%3A18.65Z", "hasPart" : "http://eldaddp.azurewebsites.net/answeredquestions.text?AnsweringBody.=Treasury&max-answer.questionFirstAnswered.=2019-05-14T13%3A30%3A18.65Z", "isPartOf" : "http://eldaddp.azurewebsites.net/answeredquestions.text?AnsweringBody.=Treasury&max-answer.questionFirstAnswered.=2019-05-14T13%3A30%3A18.65Z", "items" : [{"_about" : "http://data.parliament.uk/resources/1125587", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1125587/answer", "answerText" : {"_value" : "
Last year, the Government initiated a discussion on payment methods through a Call for Evidence on Cash and Digital Payments in the New Economy. This sought to gather evidence from industry and the public alike on how changing preferences for cash and digital payments impact on different sectors, regions and demographics.<\/p>
<\/p>
A formal Summary of Responses to this Call for Evidence was published in May 2019. This response set out the Government\u2019s commitment to supporting digital payments, whilst safeguarding access to cash for those who need it. It also highlighted that the Treasury would set up and chair a Joint Authorities Cash Strategy Group, made up of regulators and the Bank of England, to facilitate further co-ordination between the authorities and provide comprehensive oversight of the overall cash infrastructure.<\/p>
<\/p>
The Government-established Payment Systems Regulator (PSR) is closely monitoring developments in ATM provision, including those that are free-to-use. The PSR regulates LINK, the scheme which runs the UK\u2019s ATM network, and has used its powers to hold LINK to account over LINK\u2019s commitments to preserve the broad geographic spread of free-to-use ATMs.<\/p>
<\/p>
LINK has put in place specific arrangements to protect free-to-use ATMs more than 1 kilometre away from the next nearest free-to-use ATM. LINK has also enhanced its Financial Inclusion Programme by tripling the funding available for free-to-use ATMs in the most deprived areas of the UK.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4051", "label" : {"_value" : "Biography information for John Glen"} } , "answeringMemberConstituency" : {"_value" : "Salisbury"} , "answeringMemberPrinted" : {"_value" : "John Glen"} , "dateOfAnswer" : {"_value" : "2019-05-14", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-05-14T12:30:18.817Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-05-09", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Cash Dispensing: Fees and Charges"} , "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 call a summit with industry representatives, with the objective of ensuring the continued provision of free cash withdrawals at ATMs in deprived communities.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/478", "label" : {"_value" : "Biography information for Lord Field of Birkenhead"} } , "tablingMemberConstituency" : {"_value" : "Birkenhead"} , "tablingMemberPrinted" : [{"_value" : "Frank Field"} ], "uin" : "252493"} , {"_about" : "http://data.parliament.uk/resources/1125646", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1125646/answer", "answerText" : {"_value" : "
The settlement agreed with the EU represents a comprehensive settlement covering all of the mutual commitments between the EU and the UK. The OBR\u2019s latest estimate is laid as part of the wider OBR Economic and Fiscal Outlook publication. The most recent estimate, £37.8bn, was published in the March 2019 Economic and Fiscal Outlook. This analysis assumes an exit date of 29 March 2019<\/p>
<\/p>
The European Council has agreed an extension to Article 50 to the end of October. During the extension, the UK will continue to be a member of the European Union. While we remain in the EU we will uphold our commitments on the EU Budget, adjusted for the rebate. Similarly, the EU continues to have legal obligations to us as a member state, including in respect of receipts from the EU budget. We will provide an updated estimate of the value of the financial settlement once the UK has left the EU.<\/p>
<\/p>
<\/p>
The UK makes two contributions per month to the EU Budget which will vary from month to month. These payments are made on the first working day and the first working day after the 19th of each month. As such, it would not be possible to calculate a daily cost of an extension to Article 50 to the end of October.<\/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" : "2019-05-14", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-05-14T13:24:45.44Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-05-09", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "UK Membership of EU"} , "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 he has made of the cost to the to the public purse in (a) gross and (b) net terms of the UK's extended membership of the EU to 31 October 2019; and what estimate he has made of the per diem cost of membership of the EU post 31 October 2019.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4066", "label" : {"_value" : "Biography information for Priti Patel"} } , "tablingMemberConstituency" : {"_value" : "Witham"} , "tablingMemberPrinted" : [{"_value" : "Priti Patel"} ], "uin" : "252543"} , {"_about" : "http://data.parliament.uk/resources/1125647", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1125647/answer", "answerText" : {"_value" : "
The Government directly finances strategic transport infrastructure through various funds. This includes Control Period 6 (which will invest almost £48bn in the railway network over the period 2019-2024) and the second Road Investment Strategy (which will invest £25.3bn in the strategic road network over the period 2020 - 2025).<\/p>
The Chancellor announced at Budget 2018 that PFI and PF2 would no longer be used for new government projects, and the Treasury will not be seeking a like-for-like replacement for these models. The Treasury remains open to private finance for government-funded projects, and is consulting on this as part of the Infrastructure Finance Review, as announced in the Spring Statement.<\/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" : "2019-05-14", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-05-14T13:27:14.523Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-05-09", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Transport: Capital Investment"} , "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 options are available to finance strategic transport infrastructure schemes.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4066", "label" : {"_value" : "Biography information for Priti Patel"} } , "tablingMemberConstituency" : {"_value" : "Witham"} , "tablingMemberPrinted" : [{"_value" : "Priti Patel"} ], "uin" : "252544"} , {"_about" : "http://data.parliament.uk/resources/1125764", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1125764/answer", "answerText" : {"_value" : "
The Government is committed to public service pensions which are fair to workers and fair to other taxpayers. The Government is aware of specific concerns raised by NHS doctors who are impacted by annual allowance tax charges, and we are currently discussing the issue with the Department of Health and Social Care. All public sector pay and pensions policies are kept under constant review.<\/p>
<\/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" : "2019-05-14", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-05-14T12:57:38.633Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-05-09", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Pensions: Doctors"} , "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 discussions he had had with the Secretary of State for Health on the flexibility of pensions available to NHS (a) doctors and (b) consultants.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4357", "label" : {"_value" : "Biography information for Kirsty Blackman"} } , "tablingMemberConstituency" : {"_value" : "Aberdeen North"} , "tablingMemberPrinted" : [{"_value" : "Kirsty Blackman"} ], "uin" : "252656"} , {"_about" : "http://data.parliament.uk/resources/1125765", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1125765/answer", "answerText" : {"_value" : "
The Government is committed to public service pensions which are fair to workers and fair to other taxpayers. The Government is aware of specific concerns raised by NHS doctors who are impacted by annual allowance tax charges, and we are currently discussing the issue with the Department of Health and Social Care. All public sector pay and pensions policies are kept under constant review.<\/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" : "2019-05-14", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-05-14T13:30:18.65Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-05-09", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Pensions: Doctors"} , "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 discussions he had had with the Secretary of State for Health and Social Care on reviewing the annual allowance taper in relation to NHS doctor and consultant pensions.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4357", "label" : {"_value" : "Biography information for Kirsty Blackman"} } , "tablingMemberConstituency" : {"_value" : "Aberdeen North"} , "tablingMemberPrinted" : [{"_value" : "Kirsty Blackman"} ], "uin" : "252657"} , {"_about" : "http://data.parliament.uk/resources/1125790", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1125790/answer", "answerText" : {"_value" : "
The Government is committed to supporting parents looking after children and does so in a number of ways throughout their formative years.<\/p>
<\/strong><\/p> For instance, every year the Government spends more than £11bn on Child Benefit to support those families raising children. There is also a comprehensive crediting system in place to support those who cannot work due to illness or if they are caring for someone, including parents looking after a child under 12. These help maintain an individual's National Insurance record and so protect their entitlement to the basic State Pension and certain other state benefits.<\/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" : "2019-05-14", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2019-05-14T11:28:21.487Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2019-05-09", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Child Rearing"}
, "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 merits of rewarding parents for looking after their own children in their formative years.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/1436", "label" : {"_value" : "Biography information for Paul Farrelly"}
}
, "tablingMemberConstituency" : {"_value" : "Newcastle-under-Lyme"}
, "tablingMemberPrinted" : [{"_value" : "Paul Farrelly"}
], "uin" : "252520"}
, {"_about" : "http://data.parliament.uk/resources/1125251", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1125251/answer", "answerText" : {"_value" : " The Department for Work and Pensions (DWP) are responsible for the assessment of Child Maintenance payments, including the verification of the absent parent\u2019s income. Upon request from DWP, HMRC provide information held on their National Insurance and PAYE Service, or their Self-Assessment Service. The information is made available under a Memorandum of Understanding, and is for the latest completed tax year.<\/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" : "2019-05-14", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2019-05-14T12:40:56.407Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2019-05-08", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Children: Maintenance"}
, "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 HMRC takes to verify the income of people liable for child maintenance payments.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4622", "label" : {"_value" : "Biography information for Luke Graham"}
}
, "tablingMemberConstituency" : {"_value" : "Ochil and South Perthshire"}
, "tablingMemberPrinted" : [{"_value" : "Luke Graham"}
], "uin" : "252011"}
, {"_about" : "http://data.parliament.uk/resources/1125317", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1125317/answer", "answerText" : {"_value" : " The Treasury has not made a specific assessment of the effect of cashless shops on (a) low-income people and (b) poorer communities.<\/p> <\/p> However, last year the Government initiated a discussion on payment methods through a Call for Evidence on Cash and Digital Payments in the New Economy. This sought to gather evidence on how changing preferences for cash and digital payments impact on different sectors, regions and demographics. A wide range of evidence was collected, including on the changing levels of cash usage, and a formal summary of responses was published in May 2019.<\/p> <\/p> The response set out the Government\u2019s commitment to supporting digital payments, whilst safeguarding access to cash for those who need it. The Government is engaging, and will continue to engage, with the regulators and industry on this important topic.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4051", "label" : {"_value" : "Biography information for John Glen"}
}
, "answeringMemberConstituency" : {"_value" : "Salisbury"}
, "answeringMemberPrinted" : {"_value" : "John Glen"}
, "dateOfAnswer" : {"_value" : "2019-05-13", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2019-05-13T14:29:09.547Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2019-05-08", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Money: Retail Trade"}
, "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 his Department has made of the effect of cashless shops on (a) low-income people and (b) poorer communities.", "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" : "251912"}
, {"_about" : "http://data.parliament.uk/resources/1125369", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1125369/answer", "answerText" : {"_value" : " DR schemes are contrived arrangements that pay loans in place of ordinary remuneration, usually through an offshore trust, with the sole purpose of avoiding income tax and National Insurance contributions. The loans are provided on terms that mean they are not repaid in practice, so they are no different to normal income and are, and always have been, taxable.<\/p> <\/p> HM Revenue and Customs (HMRC) will always seek payment of the loan charge from employers in the first instance. It is only where HMRC cannot reasonably collect from the employer, for example where the employer is no longer in existence or is based offshore, that the individual will be liable to pay the tax due. Around 75% of overall yield from the measure is expected to come from employers.<\/p> <\/p> Only an employer, or umbrella company established for the purpose, can originate a DR scheme. Recruitment agencies match individuals with engagers who require their labour. In most cases recruitment agencies do not employ the individual in question. Where a recruitment agency used a DR scheme to reward their employees they will be liable to pay the loan charge in the first instance.<\/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" : "2019-05-13", "_datatype" : "dateTime"}
, "groupedQuestionUIN" : {"_value" : "252057"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2019-05-13T15:46:10.287Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2019-05-08", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Employment Agencies: 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 assessment his Department has made of the level of involvement of recruitment agencies in disguised remuneration loans.", "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" : "252056"}
, {"_about" : "http://data.parliament.uk/resources/1125370", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1125370/answer", "answerText" : {"_value" : " DR schemes are contrived arrangements that pay loans in place of ordinary remuneration, usually through an offshore trust, with the sole purpose of avoiding income tax and National Insurance contributions. The loans are provided on terms that mean they are not repaid in practice, so they are no different to normal income and are, and always have been, taxable.<\/p> <\/p> HM Revenue and Customs (HMRC) will always seek payment of the loan charge from employers in the first instance. It is only where HMRC cannot reasonably collect from the employer, for example where the employer is no longer in existence or is based offshore, that the individual will be liable to pay the tax due. Around 75% of overall yield from the measure is expected to come from employers.<\/p> <\/p> Only an employer, or umbrella company established for the purpose, can originate a DR scheme. Recruitment agencies match individuals with engagers who require their labour. In most cases recruitment agencies do not employ the individual in question. Where a recruitment agency used a DR scheme to reward their employees they will be liable to pay the loan charge in the first instance.<\/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" : "2019-05-13", "_datatype" : "dateTime"}
, "groupedQuestionUIN" : {"_value" : "252056"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2019-05-13T15:46:10.337Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2019-05-08", "_datatype" : "dateTime"}
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