{ "format" : "linked-data-api", "version" : "0.2", "result" : {"_about" : "http://eldaddp.azurewebsites.net/answeredquestions.text?_page=0&answer.dateOfAnswer=2019-05-24&min-answer.questionFirstAnswered.=2019-05-24T11:46:26.36Z&_properties=answer.isMinisterialCorrection,hansardHeading,answer.attachment.title,answer.dateOfAnswer&answeringDeptSortName=Treasury&_sort=legislature.prefLabel&max-answer.questionFirstAnswered.=2019-05-24T15:59:00.837Z", "definition" : "http://eldaddp.azurewebsites.net/meta/answeredquestions.text?answer.dateOfAnswer=2019-05-24&min-answer.questionFirstAnswered.=2019-05-24T11:46:26.36Z&_properties=answer.isMinisterialCorrection,hansardHeading,answer.attachment.title,answer.dateOfAnswer&answeringDeptSortName=Treasury&_sort=legislature.prefLabel&max-answer.questionFirstAnswered.=2019-05-24T15:59:00.837Z", "extendedMetadataVersion" : "http://eldaddp.azurewebsites.net/answeredquestions.text?_page=0&answer.dateOfAnswer=2019-05-24&min-answer.questionFirstAnswered.=2019-05-24T11:46:26.36Z&_properties=answer.isMinisterialCorrection,hansardHeading,answer.attachment.title,answer.dateOfAnswer&answeringDeptSortName=Treasury&_metadata=all&_sort=legislature.prefLabel&max-answer.questionFirstAnswered.=2019-05-24T15:59:00.837Z", "first" : "http://eldaddp.azurewebsites.net/answeredquestions.text?_page=0&answer.dateOfAnswer=2019-05-24&min-answer.questionFirstAnswered.=2019-05-24T11:46:26.36Z&_properties=answer.isMinisterialCorrection,hansardHeading,answer.attachment.title,answer.dateOfAnswer&answeringDeptSortName=Treasury&_sort=legislature.prefLabel&max-answer.questionFirstAnswered.=2019-05-24T15:59:00.837Z", "isPartOf" : {"_about" : "http://eldaddp.azurewebsites.net/answeredquestions.text?answer.dateOfAnswer=2019-05-24&min-answer.questionFirstAnswered.=2019-05-24T11:46:26.36Z&_properties=answer.isMinisterialCorrection,hansardHeading,answer.attachment.title,answer.dateOfAnswer&answeringDeptSortName=Treasury&_sort=legislature.prefLabel&max-answer.questionFirstAnswered.=2019-05-24T15:59:00.837Z", "definition" : "http://eldaddp.azurewebsites.net/meta/answeredquestions.text?answer.dateOfAnswer=2019-05-24&min-answer.questionFirstAnswered.=2019-05-24T11:46:26.36Z&_properties=answer.isMinisterialCorrection,hansardHeading,answer.attachment.title,answer.dateOfAnswer&answeringDeptSortName=Treasury&_sort=legislature.prefLabel&max-answer.questionFirstAnswered.=2019-05-24T15:59:00.837Z", "hasPart" : "http://eldaddp.azurewebsites.net/answeredquestions.text?_page=0&answer.dateOfAnswer=2019-05-24&min-answer.questionFirstAnswered.=2019-05-24T11:46:26.36Z&_properties=answer.isMinisterialCorrection,hansardHeading,answer.attachment.title,answer.dateOfAnswer&answeringDeptSortName=Treasury&_sort=legislature.prefLabel&max-answer.questionFirstAnswered.=2019-05-24T15:59:00.837Z", "type" : "http://purl.org/linked-data/api/vocab#ListEndpoint"} , "items" : [{"_about" : "http://data.parliament.uk/resources/1126840", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1126840/answer", "answerText" : {"_value" : "

The value of Research and Development (R&D) tax credits and the number of businesses taking those up for the years 2000-01 to 2016-17 are published in the relevant National Statistics:<\/p>

https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/742661/Research_and_Development_Tax_Credits_Statistics_September_2018.pdf<\/a><\/p>

<\/p>

The same publication contains the number and value of claims for Yorkshire and the Humber for 2015-16 and 2016-17. The number and values for earlier years are published in previous publications:<\/p>

https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/577859/160914_R_D_publication_commentary_v1-1.pdf<\/a><\/p>

<\/p>

https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/552382/R_D_Tax_Credits_Statistics_September_2015.pdf<\/a><\/p>

<\/p>

https://webarchive.nationalarchives.gov.uk/20150507075637/https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/356389/RD5.pdf<\/a><\/p>

<\/p>

The value of tax credits and the number of businesses taking up tax credits by county or unitary authority for 2015-16 and 2016-17 are published in the supplementary tables. Data for other years and geographies would only be available at disproportionate cost.<\/p>

https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/798060/RD_2016-17_tables_by_region_sector_Apr19.xlsx<\/a><\/p>

<\/p>

https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/798063/RD_2015-16_tables_by_county_ua_Apr19.xlsx<\/a><\/p>

<\/p>

All these tables are based on registered office location, which may not be where the actual R&D activity is carried out.<\/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" : "2019-05-24", "_datatype" : "dateTime"} , "groupedQuestionUIN" : {"_value" : "254795"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-05-24T12:56:44.01Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-05-15", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Research: Tax Allowances"} , "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 the value was of R&D tax credits in (a) the Humber, (b) Yorkshire and the Humber and (c) the UK in each of the last five years.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3939", "label" : {"_value" : "Biography information for Andrew Percy"} } , "tablingMemberConstituency" : {"_value" : "Brigg and Goole"} , "tablingMemberPrinted" : [{"_value" : "Andrew Percy"} ], "uin" : "254794"} , {"_about" : "http://data.parliament.uk/resources/1126841", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1126841/answer", "answerText" : {"_value" : "

The value of Research and Development (R&D) tax credits and the number of businesses taking those up for the years 2000-01 to 2016-17 are published in the relevant National Statistics:<\/p>

https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/742661/Research_and_Development_Tax_Credits_Statistics_September_2018.pdf<\/a><\/p>

<\/p>

The same publication contains the number and value of claims for Yorkshire and the Humber for 2015-16 and 2016-17. The number and values for earlier years are published in previous publications:<\/p>

https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/577859/160914_R_D_publication_commentary_v1-1.pdf<\/a><\/p>

<\/p>

https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/552382/R_D_Tax_Credits_Statistics_September_2015.pdf<\/a><\/p>

<\/p>

https://webarchive.nationalarchives.gov.uk/20150507075637/https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/356389/RD5.pdf<\/a><\/p>

<\/p>

The value of tax credits and the number of businesses taking up tax credits by county or unitary authority for 2015-16 and 2016-17 are published in the supplementary tables. Data for other years and geographies would only be available at disproportionate cost.<\/p>

https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/798060/RD_2016-17_tables_by_region_sector_Apr19.xlsx<\/a><\/p>

<\/p>

https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/798063/RD_2015-16_tables_by_county_ua_Apr19.xlsx<\/a><\/p>

<\/p>

All these tables are based on registered office location, which may not be where the actual R&D activity is carried out.<\/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" : "2019-05-24", "_datatype" : "dateTime"} , "groupedQuestionUIN" : {"_value" : "254794"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-05-24T12:56:44.06Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-05-15", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Research: Tax Allowances"} , "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 businesses have taken up R&D tax credits in (a) the Humber, (b) Yorkshire and the Humber and (c) the UK in each of the last five years.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3939", "label" : {"_value" : "Biography information for Andrew Percy"} } , "tablingMemberConstituency" : {"_value" : "Brigg and Goole"} , "tablingMemberPrinted" : [{"_value" : "Andrew Percy"} ], "uin" : "254795"} , {"_about" : "http://data.parliament.uk/resources/1126920", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1126920/answer", "answerText" : {"_value" : "

The Treasury has worked very closely with HMRC throughout the development of the policy. Officials in both departments work within the framework of the Civil Service Code, which sets out the standards of behaviour, including objectivity and honesty, by which Civil Servants must abide. The code is available here: https://www.gov.uk/government/publications/civil-service-code/the-civil-service-code<\/a>.<\/p>

<\/p>

More details on the tax policy making process are available here: https://webarchive.nationalarchives.gov.uk/20130102201052/http://www.hm-treasury.gov.uk/d/junebudget_tax_policy_making.pdf<\/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" : "2019-05-24", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-05-24T12:59:20.487Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-05-15", "_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 the Chancellor of the Exchequer, what steps he has taken to ensure the accuracy of information provided to his Department by HMRC on the 2019 Loan Charge.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4039", "label" : {"_value" : "Biography information for Lord Johnson of Marylebone"} } , "tablingMemberConstituency" : {"_value" : "Orpington"} , "tablingMemberPrinted" : [{"_value" : "Joseph Johnson"} ], "uin" : "254809"} , {"_about" : "http://data.parliament.uk/resources/1126972", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1126972/answer", "answerText" : {"_value" : "

Under UK law, battery storage systems are standard rated; there are no current plans to allow a reduced rate of VAT on battery storage systems.<\/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" : "2019-05-24", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-05-24T13:03:32.183Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-05-15", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Batteries: 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, if he will take steps to lower VAT on battery storage systems to five per cent.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/62", "label" : {"_value" : "Biography information for Dr Alan Whitehead"} } , "tablingMemberConstituency" : {"_value" : "Southampton, Test"} , "tablingMemberPrinted" : [{"_value" : "Dr Alan Whitehead"} ], "uin" : "254709"} , {"_about" : "http://data.parliament.uk/resources/1127096", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1127096/answer", "answerText" : {"_value" : "

A zero rate of Value Added Tax (VAT) has applied to supplies of books, newspapers and magazines in the UK since the adoption of VAT in 1973.<\/p>

<\/p>

This served as a continuation of the exemption of those supplies from purchase tax, applied from its inception in 1940.<\/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" : "2019-05-24", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-05-24T13:01:23.847Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-05-16", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Press and Publications: VAT Zero Rating"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, for what reasons VAT on (a) books, (b) newspapers and (c) magazines is zero-rated.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/151", "label" : {"_value" : "Biography information for Tom Brake"} } , "tablingMemberConstituency" : {"_value" : "Carshalton and Wallington"} , "tablingMemberPrinted" : [{"_value" : "Tom Brake"} ], "uin" : "255251"} , {"_about" : "http://data.parliament.uk/resources/1127664", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1127664/answer", "answerText" : {"_value" : "

Universal Credit is not a taxable benefit, therefore Universal Credit is not included when calculating an individual\u2019s annual taxable income.<\/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" : "2019-05-24", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-05-24T13:20:23.217Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-05-20", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Universal Credit"} , "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 HMRC takes into account whether people who receive universal credit have been sanctioned when calculating their annual income.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4653", "label" : {"_value" : "Biography information for Stephen Morgan"} } , "tablingMemberConstituency" : {"_value" : "Portsmouth South"} , "tablingMemberPrinted" : [{"_value" : "Stephen Morgan"} ], "uin" : "256406"} , {"_about" : "http://data.parliament.uk/resources/1127871", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1127871/answer", "answerText" : {"_value" : "The Government already supports historic buildings through a number of favourable tax reliefs for Heritage Maintenance Funds. The Government received representations from Historic Houses as part of a recent consultation on the taxation of trusts. The Government is considering responses to the consultation and will respond in due course. The Government makes tax announcements at fiscal events."} , "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" : "2019-05-24", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-05-24T13:17:49.873Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-05-21", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Historic Buildings: Repairs and 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 assessment his Department has made of the potential merits of the recommendation by Historic Houses to reduce the income tax rate on heritage maintenance funds from 45 per cent to 20 per cent.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1198", "label" : {"_value" : "Biography information for Sir David Evennett"} } , "tablingMemberConstituency" : {"_value" : "Bexleyheath and Crayford"} , "tablingMemberPrinted" : [{"_value" : "Sir David Evennett"} ], "uin" : "256952"} ], "itemsPerPage" : 10, "page" : 0, "startIndex" : 1, "totalResults" : 7, "type" : "http://purl.org/linked-data/api/vocab#Page"} }