{ "format" : "linked-data-api", "version" : "0.2", "result" : {"_about" : "http://eldaddp.azurewebsites.net/answeredquestions.text?_page=0&min-answer.questionFirstAnswered.=2016-10-31T14:46:34.14Z&_properties=answer.isMinisterialCorrection,tablingMember.label,answeringDeptSortName,answer.attachment.fileName,uin&_sort=-answer.answerText,answeringDeptId&answer.answeringMember.label=Biography%20information%20for%20Mel%20Stride&max-answer.questionFirstAnswered.=2018-01-29T14:56:19.78Z", "definition" : "http://eldaddp.azurewebsites.net/meta/answeredquestions.text?min-answer.questionFirstAnswered.=2016-10-31T14:46:34.14Z&_properties=answer.isMinisterialCorrection,tablingMember.label,answeringDeptSortName,answer.attachment.fileName,uin&_sort=-answer.answerText,answeringDeptId&answer.answeringMember.label=Biography%20information%20for%20Mel%20Stride&max-answer.questionFirstAnswered.=2018-01-29T14:56:19.78Z", "extendedMetadataVersion" : "http://eldaddp.azurewebsites.net/answeredquestions.text?_page=0&min-answer.questionFirstAnswered.=2016-10-31T14:46:34.14Z&_properties=answer.isMinisterialCorrection,tablingMember.label,answeringDeptSortName,answer.attachment.fileName,uin&_metadata=all&_sort=-answer.answerText,answeringDeptId&answer.answeringMember.label=Biography%20information%20for%20Mel%20Stride&max-answer.questionFirstAnswered.=2018-01-29T14:56:19.78Z", "first" : "http://eldaddp.azurewebsites.net/answeredquestions.text?_page=0&min-answer.questionFirstAnswered.=2016-10-31T14:46:34.14Z&_properties=answer.isMinisterialCorrection,tablingMember.label,answeringDeptSortName,answer.attachment.fileName,uin&_sort=-answer.answerText,answeringDeptId&answer.answeringMember.label=Biography%20information%20for%20Mel%20Stride&max-answer.questionFirstAnswered.=2018-01-29T14:56:19.78Z", "isPartOf" : {"_about" : "http://eldaddp.azurewebsites.net/answeredquestions.text?min-answer.questionFirstAnswered.=2016-10-31T14:46:34.14Z&_properties=answer.isMinisterialCorrection,tablingMember.label,answeringDeptSortName,answer.attachment.fileName,uin&_sort=-answer.answerText,answeringDeptId&answer.answeringMember.label=Biography%20information%20for%20Mel%20Stride&max-answer.questionFirstAnswered.=2018-01-29T14:56:19.78Z", "definition" : "http://eldaddp.azurewebsites.net/meta/answeredquestions.text?min-answer.questionFirstAnswered.=2016-10-31T14:46:34.14Z&_properties=answer.isMinisterialCorrection,tablingMember.label,answeringDeptSortName,answer.attachment.fileName,uin&_sort=-answer.answerText,answeringDeptId&answer.answeringMember.label=Biography%20information%20for%20Mel%20Stride&max-answer.questionFirstAnswered.=2018-01-29T14:56:19.78Z", "hasPart" : "http://eldaddp.azurewebsites.net/answeredquestions.text?_page=0&min-answer.questionFirstAnswered.=2016-10-31T14:46:34.14Z&_properties=answer.isMinisterialCorrection,tablingMember.label,answeringDeptSortName,answer.attachment.fileName,uin&_sort=-answer.answerText,answeringDeptId&answer.answeringMember.label=Biography%20information%20for%20Mel%20Stride&max-answer.questionFirstAnswered.=2018-01-29T14:56:19.78Z", "type" : "http://purl.org/linked-data/api/vocab#ListEndpoint"} , "items" : [{"_about" : "http://data.parliament.uk/resources/769813", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/769813/answer", "answerText" : {"_value" : "With any deployment undertaken by the Surge and Rapid Response Team (SRRT), HM Revenue and Customs charge the full direct cost including VAT. Any Travel and Subsistence costs incurred on the deployment are also re-charged."} , "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" : "2017-10-20", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2017-10-20T11:59:50.943Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "CaTreasury"} , "date" : {"_value" : "2017-10-12", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Revenue and Customs: Staff"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask Mr Chancellor of the Exchequer, pursuant to the Answer of 20 July 2017 to Question 4611, whether HM Revenue and Customs charges Border Force the full cost, including VAT, for the provision of staff providing assistance.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4463", "label" : {"_value" : "Biography information for Chris Stephens"} } , "tablingMemberConstituency" : {"_value" : "Glasgow South West"} , "tablingMemberPrinted" : [{"_value" : "Chris Stephens"} ], "uin" : "107499"} , {"_about" : "http://data.parliament.uk/resources/830045", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/830045/answer", "answerText" : {"_value" : "There are no current plans to introduce credit unions in either HMRC or HM Treasury. Both departments are currently reviewing their Wellbeing and Financial strategies, which will include exploring the feasibility and appropriateness of offering credit unions to their staff."} , "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" : "2018-01-29", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-01-29T14:56:19.78Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "CaTreasury"} , "date" : {"_value" : "2018-01-24", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Treasury: Credit Unions"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask Mr Chancellor of the Exchequer, if he will offer payroll deduction services for credit union membership to all employees of (a) HMRC and (b) hs Department; and if he will make a statement.", "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" : "124754"} , {"_about" : "http://data.parliament.uk/resources/758616", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/758616/answer", "answerText" : {"_value" : "The total headcount of HM Revenue and Customs roles based in Wales is set out below. The data represents the position as at 31 March of each respective year.

<\/p>

Year<\/strong><\/p><\/td>

Headcount of roles based in Wales<\/strong><\/p><\/td><\/tr>

2017<\/p><\/td>

4036<\/p><\/td><\/tr>

2016<\/p><\/td>

3571<\/p><\/td><\/tr>

2015<\/p><\/td>

3335<\/p><\/td><\/tr>

2014<\/p><\/td>

3630<\/p><\/td><\/tr>

2013<\/p><\/td>

3918<\/p><\/td><\/tr>

2012<\/p><\/td>

4072<\/p><\/td><\/tr>

2011<\/p><\/td>

3888<\/p><\/td><\/tr>

2010<\/p><\/td>

4139<\/p><\/td><\/tr><\/tbody><\/table>

<\/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" : "2017-09-15", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2017-09-15T10:48:15.947Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "CaTreasury"} , "date" : {"_value" : "2017-09-07", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Revenue and Customs: Wales"} , "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 HM Revenue and Customs jobs were based in Wales in each year since 2010.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/534", "label" : {"_value" : "Biography information for Chris Ruane"} } , "tablingMemberConstituency" : {"_value" : "Vale of Clwyd"} , "tablingMemberPrinted" : [{"_value" : "Chris Ruane"} ], "uin" : "9543"} , {"_about" : "http://data.parliament.uk/resources/769828", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/769828/answer", "answerText" : {"_value" : "The programme aims to give participants an opportunity to increase their employability skills and gain office experience. Experience is gained through shadowing, coaching, and undertaking supervised activities alongside HMRC employees. These activities will vary dependent on the Business Area hosting the participant."} , "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" : "2017-10-20", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2017-10-20T11:58:25.167Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "CaTreasury"} , "date" : {"_value" : "2017-10-12", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Revenue and Customs: Work Experience"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask Mr Chancellor of the Exchequer, with reference to page 112 of the HM Revenue and Customs (HMRC) Annual Report and Accounts 2016-17, whether people on Movement to Work placements undertake work tasks that are also undertaken by employees of HMRC.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4463", "label" : {"_value" : "Biography information for Chris Stephens"} } , "tablingMemberConstituency" : {"_value" : "Glasgow South West"} , "tablingMemberPrinted" : [{"_value" : "Chris Stephens"} ], "uin" : "107611"} , {"_about" : "http://data.parliament.uk/resources/769825", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/769825/answer", "answerText" : {"_value" : "The number of HMRC employees that are non-UK EEA nationals broken down by grade is given in the table below

<\/p>

AA<\/p><\/td>

AO<\/p><\/td>

O<\/p><\/td>

HO<\/p><\/td>

Band T<\/p><\/td>

SO<\/p><\/td>

G7<\/p><\/td>

G6<\/p><\/td>

SCS<\/p><\/td><\/tr>

2<\/p><\/td>

246<\/p><\/td>

118<\/p><\/td>

82<\/p><\/td>

19<\/p><\/td>

32<\/p><\/td>

42<\/p><\/td>

8<\/p><\/td>

2<\/p><\/td><\/tr><\/tbody><\/table>"} , "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" : "2017-10-20", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2017-10-20T11:57:27.553Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "CaTreasury"} , "date" : {"_value" : "2017-10-12", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Revenue and Customs: Staff"} , "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 employees of HM Revenue and Customs are non-UK EEA nationals in each pay grade.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4463", "label" : {"_value" : "Biography information for Chris Stephens"} } , "tablingMemberConstituency" : {"_value" : "Glasgow South West"} , "tablingMemberPrinted" : [{"_value" : "Chris Stephens"} ], "uin" : "107472"} , {"_about" : "http://data.parliament.uk/resources/754497", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/754497/answer", "answerText" : {"_value" : "The estimated effect on Exchequer revenue resulting from the reduction of capital gains tax (a) basic rate to 10 per cent and (b) main rate to 20 per cent excluding residential property and carried interest was published at https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/508147/PU1912_Policy_Costings_FINAL3.pdf<\/a>."} , "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" : "2017-09-06", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2017-09-06T08:53:38.93Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "CaTreasury"} , "date" : {"_value" : "2017-07-20", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Capital Gains Tax"} , "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 much revenue was lost to the Exchequer as a result of the reduction of capital gains tax (a) basic rate to 10 per cent and (b) main rate to 20 per cent excluding residential property and carried interest since that reduction was implemented.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/178", "label" : {"_value" : "Biography information for John McDonnell"} } , "tablingMemberConstituency" : {"_value" : "Hayes and Harlington"} , "tablingMemberPrinted" : [{"_value" : "John McDonnell"} ], "uin" : "6565"} , {"_about" : "http://data.parliament.uk/resources/758053", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/758053/answer", "answerText" : {"_value" : "The estimated cost of the inheritance tax exemption for heritage assets can be found at: https://www.gov.uk/government/statistics/main-tax-expenditures-and-structural-reliefs<\/a> The cost of the capital gains tax exemption for heritage assets is not available.

<\/p>

The legislation was introduced to protect national heritage assets. Where there has been a failure to meet the undertakings, HM Revenue and Customs\u2019 (HMRC\u2019s) approach is to work with owners in order to put things right. It has not in the last 10 years been necessary for HMRC to remove an exemption.<\/p>

<\/p>

The table below sets out the number of exemptions (by claim) granted in each year for the categories listed within the legislation over the last ten years:<\/p>

<\/p>

<\/p><\/td>

Pre-eminent objects s.31(1)(a)IHTA and (aa)<\/p><\/td>

Land s.31(1)(b)IHTA<\/p><\/td>

Buildings & amenity land s.31(1)(c) and (d) IHTA<\/p><\/td>

Historically associated objects s.31(1)(e)IHTA<\/p><\/td><\/tr>

2007/08<\/p><\/td>

12<\/p><\/td>

3<\/p><\/td>

0<\/p><\/td>

1<\/p><\/td><\/tr>

2008/09<\/p><\/td>

9<\/p><\/td>

0<\/p><\/td>

2<\/p><\/td>

1<\/p><\/td><\/tr>

2009/10<\/p><\/td>

10<\/p><\/td>

1<\/p><\/td>

2<\/p><\/td>

2<\/p><\/td><\/tr>

2010/11<\/p><\/td>

9<\/p><\/td>

1<\/p><\/td>

2<\/p><\/td>

0<\/p><\/td><\/tr>

2011/12<\/p><\/td>

7<\/p><\/td>

2<\/p><\/td>

0<\/p><\/td>

1<\/p><\/td><\/tr>

2012/13<\/p><\/td>

8<\/p><\/td>

2<\/p><\/td>

0<\/p><\/td>

0<\/p><\/td><\/tr>

2013/14<\/p><\/td>

8<\/p><\/td>

2<\/p><\/td>

2<\/p><\/td>

2<\/p><\/td><\/tr>

2014/15<\/p><\/td>

6<\/p><\/td>

0<\/p><\/td>

2<\/p><\/td>

2<\/p><\/td><\/tr>

2015/16<\/p><\/td>

14<\/p><\/td>

2<\/p><\/td>

1<\/p><\/td>

0<\/p><\/td><\/tr>

2016/17<\/p><\/td>

16<\/p><\/td>

0<\/p><\/td>

2<\/p><\/td>

0<\/p><\/td><\/tr><\/tbody><\/table>

<\/p>

Sixteen people within HMRC are involved in ensuring undertakings are adhered to.<\/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" : "2017-09-11", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "9162"} , {"_value" : "9165"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2017-09-11T15:57:28.83Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "CaTreasury"} , "date" : {"_value" : "2017-09-06", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Cultural Heritage: Capital Taxes"} , "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 staff of HM Revenue and Customs are employed in monitoring whether undertakings in respect of public access to heritage assets that have been exempted from inheritance tax and capital gains tax are adhered to.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1446", "label" : {"_value" : "Biography information for Sir Chris Bryant"} } , "tablingMemberConstituency" : {"_value" : "Rhondda"} , "tablingMemberPrinted" : [{"_value" : "Chris Bryant"} ], "uin" : "9294"} , {"_about" : "http://data.parliament.uk/resources/758066", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/758066/answer", "answerText" : {"_value" : "The estimated cost of the inheritance tax exemption for heritage assets can be found at: https://www.gov.uk/government/statistics/main-tax-expenditures-and-structural-reliefs<\/a> The cost of the capital gains tax exemption for heritage assets is not available.

<\/p>

The legislation was introduced to protect national heritage assets. Where there has been a failure to meet the undertakings, HM Revenue and Customs\u2019 (HMRC\u2019s) approach is to work with owners in order to put things right. It has not in the last 10 years been necessary for HMRC to remove an exemption.<\/p>

<\/p>

The table below sets out the number of exemptions (by claim) granted in each year for the categories listed within the legislation over the last ten years:<\/p>

<\/p>

<\/p><\/td>

Pre-eminent objects s.31(1)(a)IHTA and (aa)<\/p><\/td>

Land s.31(1)(b)IHTA<\/p><\/td>

Buildings & amenity land s.31(1)(c) and (d) IHTA<\/p><\/td>

Historically associated objects s.31(1)(e)IHTA<\/p><\/td><\/tr>

2007/08<\/p><\/td>

12<\/p><\/td>

3<\/p><\/td>

0<\/p><\/td>

1<\/p><\/td><\/tr>

2008/09<\/p><\/td>

9<\/p><\/td>

0<\/p><\/td>

2<\/p><\/td>

1<\/p><\/td><\/tr>

2009/10<\/p><\/td>

10<\/p><\/td>

1<\/p><\/td>

2<\/p><\/td>

2<\/p><\/td><\/tr>

2010/11<\/p><\/td>

9<\/p><\/td>

1<\/p><\/td>

2<\/p><\/td>

0<\/p><\/td><\/tr>

2011/12<\/p><\/td>

7<\/p><\/td>

2<\/p><\/td>

0<\/p><\/td>

1<\/p><\/td><\/tr>

2012/13<\/p><\/td>

8<\/p><\/td>

2<\/p><\/td>

0<\/p><\/td>

0<\/p><\/td><\/tr>

2013/14<\/p><\/td>

8<\/p><\/td>

2<\/p><\/td>

2<\/p><\/td>

2<\/p><\/td><\/tr>

2014/15<\/p><\/td>

6<\/p><\/td>

0<\/p><\/td>

2<\/p><\/td>

2<\/p><\/td><\/tr>

2015/16<\/p><\/td>

14<\/p><\/td>

2<\/p><\/td>

1<\/p><\/td>

0<\/p><\/td><\/tr>

2016/17<\/p><\/td>

16<\/p><\/td>

0<\/p><\/td>

2<\/p><\/td>

0<\/p><\/td><\/tr><\/tbody><\/table>

<\/p>

Sixteen people within HMRC are involved in ensuring undertakings are adhered to.<\/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" : "2017-09-11", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "9165"} , {"_value" : "9294"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2017-09-11T15:57:28.893Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "CaTreasury"} , "date" : {"_value" : "2017-09-06", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Cultural Heritage: Capital Taxes"} , "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 estimate he has made of the cost to the public purse of inheritance tax and capital gains tax exemptions for heritage assets.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1446", "label" : {"_value" : "Biography information for Sir Chris Bryant"} } , "tablingMemberConstituency" : {"_value" : "Rhondda"} , "tablingMemberPrinted" : [{"_value" : "Chris Bryant"} ], "uin" : "9162"} , {"_about" : "http://data.parliament.uk/resources/758070", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/758070/answer", "answerText" : {"_value" : "The estimated cost of the inheritance tax exemption for heritage assets can be found at: https://www.gov.uk/government/statistics/main-tax-expenditures-and-structural-reliefs<\/a> The cost of the capital gains tax exemption for heritage assets is not available.

<\/p>

The legislation was introduced to protect national heritage assets. Where there has been a failure to meet the undertakings, HM Revenue and Customs\u2019 (HMRC\u2019s) approach is to work with owners in order to put things right. It has not in the last 10 years been necessary for HMRC to remove an exemption.<\/p>

<\/p>

The table below sets out the number of exemptions (by claim) granted in each year for the categories listed within the legislation over the last ten years:<\/p>

<\/p>

<\/p><\/td>

Pre-eminent objects s.31(1)(a)IHTA and (aa)<\/p><\/td>

Land s.31(1)(b)IHTA<\/p><\/td>

Buildings & amenity land s.31(1)(c) and (d) IHTA<\/p><\/td>

Historically associated objects s.31(1)(e)IHTA<\/p><\/td><\/tr>

2007/08<\/p><\/td>

12<\/p><\/td>

3<\/p><\/td>

0<\/p><\/td>

1<\/p><\/td><\/tr>

2008/09<\/p><\/td>

9<\/p><\/td>

0<\/p><\/td>

2<\/p><\/td>

1<\/p><\/td><\/tr>

2009/10<\/p><\/td>

10<\/p><\/td>

1<\/p><\/td>

2<\/p><\/td>

2<\/p><\/td><\/tr>

2010/11<\/p><\/td>

9<\/p><\/td>

1<\/p><\/td>

2<\/p><\/td>

0<\/p><\/td><\/tr>

2011/12<\/p><\/td>

7<\/p><\/td>

2<\/p><\/td>

0<\/p><\/td>

1<\/p><\/td><\/tr>

2012/13<\/p><\/td>

8<\/p><\/td>

2<\/p><\/td>

0<\/p><\/td>

0<\/p><\/td><\/tr>

2013/14<\/p><\/td>

8<\/p><\/td>

2<\/p><\/td>

2<\/p><\/td>

2<\/p><\/td><\/tr>

2014/15<\/p><\/td>

6<\/p><\/td>

0<\/p><\/td>

2<\/p><\/td>

2<\/p><\/td><\/tr>

2015/16<\/p><\/td>

14<\/p><\/td>

2<\/p><\/td>

1<\/p><\/td>

0<\/p><\/td><\/tr>

2016/17<\/p><\/td>

16<\/p><\/td>

0<\/p><\/td>

2<\/p><\/td>

0<\/p><\/td><\/tr><\/tbody><\/table>

<\/p>

Sixteen people within HMRC are involved in ensuring undertakings are adhered to.<\/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" : "2017-09-11", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "9162"} , {"_value" : "9294"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2017-09-11T15:57:28.94Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "CaTreasury"} , "date" : {"_value" : "2017-09-06", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Capital Taxes"} , "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 exemptions from inheritance tax and capital gains tax have been withdrawn as a result of a failure to meet undertakings to (a) look after the item, (b) make the item available to the public and (c) keep the item in the UK in each of the last 10 years.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1446", "label" : {"_value" : "Biography information for Sir Chris Bryant"} } , "tablingMemberConstituency" : {"_value" : "Rhondda"} , "tablingMemberPrinted" : [{"_value" : "Chris Bryant"} ], "uin" : "9165"} , {"_about" : "http://data.parliament.uk/resources/792782", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/792782/answer", "answerText" : {"_value" : "The administration of the tax system, including where appropriate the repayment of tax or duties, is a matter for HM Revenue and Customs. It would not be appropriate for Treasury Ministers to become involved in specific cases."} , "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" : "2017-11-28", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2017-11-28T14:08:20.917Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "CaTreasury"} , "date" : {"_value" : "2017-11-20", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Tax Collection"} , "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 issue guidance to HM Revenue and Customs on unjust enrichment as a result of the case of the Roadchef Employees Benefit Trust.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1511", "label" : {"_value" : "Biography information for Lord Austin of Dudley"} } , "tablingMemberConstituency" : {"_value" : "Dudley North"} , "tablingMemberPrinted" : [{"_value" : "Ian Austin"} ], "uin" : "114709"} ], "itemsPerPage" : 10, "next" : "http://eldaddp.azurewebsites.net/answeredquestions.text?_page=1&min-answer.questionFirstAnswered.=2016-10-31T14:46:34.14Z&_properties=answer.isMinisterialCorrection,tablingMember.label,answeringDeptSortName,answer.attachment.fileName,uin&_sort=-answer.answerText,answeringDeptId&answer.answeringMember.label=Biography%20information%20for%20Mel%20Stride&max-answer.questionFirstAnswered.=2018-01-29T14:56:19.78Z", "page" : 0, "startIndex" : 1, "totalResults" : 770, "type" : "http://purl.org/linked-data/api/vocab#Page"} }