{ "format" : "linked-data-api", "version" : "0.2", "result" : {"_about" : "http://eldaddp.azurewebsites.net/answeredquestions.text?houseId=1&min-date=2018-04-26&answer.answeringMemberConstituency=Central+Devon&max-date=2019-05-21", "definition" : "http://eldaddp.azurewebsites.net/meta/answeredquestions.text?houseId=1&min-date=2018-04-26&answer.answeringMemberConstituency=Central+Devon&max-date=2019-05-21", "extendedMetadataVersion" : "http://eldaddp.azurewebsites.net/answeredquestions.text?houseId=1&min-date=2018-04-26&answer.answeringMemberConstituency=Central+Devon&max-date=2019-05-21&_metadata=all", "first" : "http://eldaddp.azurewebsites.net/answeredquestions.text?_page=0&houseId=1&min-date=2018-04-26&answer.answeringMemberConstituency=Central+Devon&max-date=2019-05-21", "hasPart" : "http://eldaddp.azurewebsites.net/answeredquestions.text?houseId=1&min-date=2018-04-26&answer.answeringMemberConstituency=Central+Devon&max-date=2019-05-21", "isPartOf" : "http://eldaddp.azurewebsites.net/answeredquestions.text?houseId=1&min-date=2018-04-26&answer.answeringMemberConstituency=Central+Devon&max-date=2019-05-21", "items" : [{"_about" : "http://data.parliament.uk/resources/1126814", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1126814/answer", "answerText" : {"_value" : "
The scope of the legislation \u201cOffshore Receipts in respect of Intangible Property\u201d is limited to territories with which the UK does not have a full tax treaty. A \u201cfull treaty territory\u201d is defined in the legislation as a treaty containing a non-discrimination provision. A non-discrimination provision is defined by reference to nationals of a state. Jersey, Guernsey and the Isle of Man are not \u201cstates\u201d, they are territories for which the UK is responsible and so cannot meet that condition.<\/p>
<\/p>
It follows that the Crown Dependencies are within scope of the legislation. The government has committed to respecting its international obligations in respect of this measure. As such the provisions of the relevant treaties will apply to any arrangements involving the Crown Dependencies that are subject to the legislation, and the UK will provide for treaty relief where applicable.<\/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" : "2019-05-20", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-05-20T14:38:35.673Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-05-15", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Multinational Companies: Taxation"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, pursuant to Answer of 29 April 2019 to Question 247155 on Multinational Companies: Taxation; for what reason Jersey, Guernsey and the Isle of Man were not included in the list of countries with a full tax treaty with the UK; and whether these jurisdictions will be covered by the offshore receipts in respect of intangible property rule.", "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" : "254875"} , {"_about" : "http://data.parliament.uk/resources/1126865", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1126865/answer", "answerText" : {"_value" : "HMRC is unable to provide information on specific taxpayers due to its legal obligation to uphold taxpayer confidentiality. HMRC is committed to tackling tax avoidance at all levels across all organisations, including public bodies. It works closely with public bodies to support them with their tax affairs and ensure they pay the right amount.
<\/p>
It is possible for individuals to use disguised remuneration tax avoidance schemes without the participation or knowledge of the entity that engages them. Individuals, working for public bodies, identified in the course of HMRC\u2019s compliance work as using a tax avoidance scheme would be investigated in the same way as any other scheme user.<\/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" : "2019-05-20", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-05-20T14:43:04.767Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-05-15", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Public Sector: 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, which public sector organisations HMRC have identified as engaging in paying workers through disguised renumeration schemes.", "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" : "254876"} , {"_about" : "http://data.parliament.uk/resources/1126956", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1126956/answer", "answerText" : {"_value" : "
HMRC does not measure how much of the tax gap is specifically linked to cash. Cash plays a part in supporting the hidden economy and evasion. These behaviours consistently account for roughly 25% of the tax gap.<\/p>
<\/p>
If anyone is aware of instances of a business or employer using cash to evade tax they can report this to HMRC; online or by phone.<\/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" : "2019-05-20", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-05-20T14:45:23.903Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-05-15", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Construction: Payment Methods"} , "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 annual cost to the public purse of the cash-in-hand economy in the private domestic repair, maintenance and improvement sector in the construction industry.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4135", "label" : {"_value" : "Biography information for David Morris"} } , "tablingMemberConstituency" : {"_value" : "Morecambe and Lunesdale"} , "tablingMemberPrinted" : [{"_value" : "David Morris"} ], "uin" : "254820"} , {"_about" : "http://data.parliament.uk/resources/1126484", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1126484/answer", "answerText" : {"_value" : "
Since the Check, Challenge, Appeal system was introduced, the Valuation Office Agency (VOA) has received 82,300 Checks, 87% of which have been resolved. The Non-Domestic Rating (Alteration of Lists and Appeals) (England) (Amendment) Regulations 2017 allow for up to 12 months to complete a Check unless an extension is agreed. If an extension is not agreed the customer has the right to progress to Challenge. Some cases are more complex than others and this can affect the time taken to resolve them.<\/p>
<\/p>
As at 31 March 2019, the average time taken by the VOA to complete a Check is 54 calendar days.<\/p>
<\/p>
Of the Checks outstanding;<\/p>
(a) 1,504 have been outstanding for more than three months;<\/p>
(b) 757 have been outstanding for more than six months; and<\/p>
(c) Fewer than five have been outstanding for over 12 months. Statistical disclosure guidelines mean the precise figure is too small to publish.<\/p>
<\/p>
Details of the longest time taken to complete a Check cannot be provided due to the possibility of breaching disclosure guidelines.<\/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" : "2019-05-20", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "254213"} , {"_value" : "254214"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-05-20T14:51:57.477Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-05-14", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Non-domestic Rates: Valuation"} , "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 average time taken by the Valuation Office Agency is to complete a business rateable value check.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4391", "label" : {"_value" : "Biography information for Judith Cummins"} } , "tablingMemberConstituency" : {"_value" : "Bradford South"} , "tablingMemberPrinted" : [{"_value" : "Judith Cummins"} ], "uin" : "254212"} , {"_about" : "http://data.parliament.uk/resources/1126485", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1126485/answer", "answerText" : {"_value" : "
Since the Check, Challenge, Appeal system was introduced, the Valuation Office Agency (VOA) has received 82,300 Checks, 87% of which have been resolved. The Non-Domestic Rating (Alteration of Lists and Appeals) (England) (Amendment) Regulations 2017 allow for up to 12 months to complete a Check unless an extension is agreed. If an extension is not agreed the customer has the right to progress to Challenge. Some cases are more complex than others and this can affect the time taken to resolve them.<\/p>
<\/p>
As at 31 March 2019, the average time taken by the VOA to complete a Check is 54 calendar days.<\/p>
<\/p>
Of the Checks outstanding;<\/p>
(a) 1,504 have been outstanding for more than three months;<\/p>
(b) 757 have been outstanding for more than six months; and<\/p>
(c) Fewer than five have been outstanding for over 12 months. Statistical disclosure guidelines mean the precise figure is too small to publish.<\/p>
<\/p>
Details of the longest time taken to complete a Check cannot be provided due to the possibility of breaching disclosure guidelines.<\/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" : "2019-05-20", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "254212"} , {"_value" : "254214"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-05-20T14:51:57.54Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-05-14", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Non-domestic Rates: Valuation"} , "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 business rateable value checks made by the Valuation Office Agency have been outstanding for more than (a) three, (b) six and (c) 12 months.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4391", "label" : {"_value" : "Biography information for Judith Cummins"} } , "tablingMemberConstituency" : {"_value" : "Bradford South"} , "tablingMemberPrinted" : [{"_value" : "Judith Cummins"} ], "uin" : "254213"} , {"_about" : "http://data.parliament.uk/resources/1126486", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1126486/answer", "answerText" : {"_value" : "
Since the Check, Challenge, Appeal system was introduced, the Valuation Office Agency (VOA) has received 82,300 Checks, 87% of which have been resolved. The Non-Domestic Rating (Alteration of Lists and Appeals) (England) (Amendment) Regulations 2017 allow for up to 12 months to complete a Check unless an extension is agreed. If an extension is not agreed the customer has the right to progress to Challenge. Some cases are more complex than others and this can affect the time taken to resolve them.<\/p>
<\/p>
As at 31 March 2019, the average time taken by the VOA to complete a Check is 54 calendar days.<\/p>
<\/p>
Of the Checks outstanding;<\/p>
(a) 1,504 have been outstanding for more than three months;<\/p>
(b) 757 have been outstanding for more than six months; and<\/p>
(c) Fewer than five have been outstanding for over 12 months. Statistical disclosure guidelines mean the precise figure is too small to publish.<\/p>
<\/p>
Details of the longest time taken to complete a Check cannot be provided due to the possibility of breaching disclosure guidelines.<\/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" : "2019-05-20", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "254212"} , {"_value" : "254213"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-05-20T14:51:57.573Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-05-14", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Non-domestic Rates: Valuation"} , "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 longest time taken by the Valuation Office Agency was to complete a business rateable value check in the last 12 months.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4391", "label" : {"_value" : "Biography information for Judith Cummins"} } , "tablingMemberConstituency" : {"_value" : "Bradford South"} , "tablingMemberPrinted" : [{"_value" : "Judith Cummins"} ], "uin" : "254214"} , {"_about" : "http://data.parliament.uk/resources/1126530", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1126530/answer", "answerText" : {"_value" : "
Total tax revenue accrued from micro and small sized businesses combined was estimated to be approximately £120 billion in 2016/17. An estimate for 2017/18 will not become available until Autumn 2019.<\/p>
<\/p>
The estimate given includes Self-Assessment Income Tax and Class 4 National Insurance Contributions (NICs), Corporation Tax, VAT, and Pay As You Earn Income Tax and Class 1 NICs. The definition of micro and small sized businesses used is consistent with the EU definition where possible. HMRC works to collect tax due under UK law from all businesses, regardless of size, in the most cost effective way.<\/p>
<\/p>
The government has also taken a number of steps which benefit small businesses through the tax system. Since Budget 2016 the government has announced reductions to business rates worth more than £13bn over the next five years. NICs bills are also reduced by up to £3,000 for over one million employers, and the UK is also highly competitive, with the lowest overall corporation tax rate in the G20 at 19%. The rate is legislated to fall further to 17% in 2020.<\/p>
<\/p>
<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3935", "label" : {"_value" : "Biography information for Mel Stride"} } , "answeringMemberConstituency" : {"_value" : "Central Devon"} , "answeringMemberPrinted" : {"_value" : "Mel Stride"} , "dateOfAnswer" : {"_value" : "2019-05-22", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-05-22T10:54:08.5Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-05-14", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Small Businesses: Tax Yields"} , "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 amount of tax revenue accrued was from UK small businesses in 2017-18.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/373", "label" : {"_value" : "Biography information for Sir David Davis"} } , "tablingMemberConstituency" : {"_value" : "Haltemprice and Howden"} , "tablingMemberPrinted" : [{"_value" : "Mr David Davis"} ], "uin" : "254129"} , {"_about" : "http://data.parliament.uk/resources/1126608", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1126608/answer", "answerText" : {"_value" : "
Following changes to the EU Value Added Tax (VAT) Directive which took effect in December 2018, Member States may equalise the VAT treatment of physical publications and e-publications.<\/p>
<\/p>
The Government keeps all taxes under review, including VAT on e-publications.<\/p>
<\/p>
Any amendments to the UK VAT regime as it applies to physical publications and e-publications must be carefully assessed against policy, economic and fiscal considerations.<\/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" : "2019-05-22", "_datatype" : "dateTime"} , "groupedQuestionUIN" : {"_value" : "254224"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-05-22T11:04:16.48Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-05-14", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Electronic Publishing: 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, with reference to the amendment to the EU VAT Directive agreed in October 2018, whether there is any impediment preventing the UK from zero-rating VAT on e-publications.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4452", "label" : {"_value" : "Biography information for Steve Double"} } , "tablingMemberConstituency" : {"_value" : "St Austell and Newquay"} , "tablingMemberPrinted" : [{"_value" : "Steve Double"} ], "uin" : "254223"} , {"_about" : "http://data.parliament.uk/resources/1126609", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1126609/answer", "answerText" : {"_value" : "
Following changes to the EU Value Added Tax (VAT) Directive which took effect in December 2018, Member States may equalise the VAT treatment of physical publications and e-publications.<\/p>
<\/p>
The Government keeps all taxes under review, including VAT on e-publications.<\/p>
<\/p>
Any amendments to the UK VAT regime as it applies to physical publications and e-publications must be carefully assessed against policy, economic and fiscal considerations.<\/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" : "2019-05-22", "_datatype" : "dateTime"} , "groupedQuestionUIN" : {"_value" : "254223"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-05-22T11:04:16.627Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-05-14", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Electronic Publishing: 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 ebooks are not zero-rated to protect the accessibility of knowledge.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4452", "label" : {"_value" : "Biography information for Steve Double"} } , "tablingMemberConstituency" : {"_value" : "St Austell and Newquay"} , "tablingMemberPrinted" : [{"_value" : "Steve Double"} ], "uin" : "254224"} , {"_about" : "http://data.parliament.uk/resources/1126029", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1126029/answer", "answerText" : {"_value" : "
The sale of food that is formulated and held out for sale exclusively for working dogs, which includes assistance and therapy dogs, is zero rated. The VAT rules in this area are long-standing and have not changed.<\/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" : "2019-05-16", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-05-16T13:30:33.173Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-05-13", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Assistance Animals: Food"} , "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 will be charged on food for assistance and therapy dogs.", "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" : "253520"} ], "itemsPerPage" : 10, "next" : "http://eldaddp.azurewebsites.net/answeredquestions.text?_page=1&houseId=1&min-date=2018-04-26&answer.answeringMemberConstituency=Central+Devon&max-date=2019-05-21", "page" : 0, "startIndex" : 1, "totalResults" : 1000, "type" : ["http://purl.org/linked-data/api/vocab#ListEndpoint", "http://purl.org/linked-data/api/vocab#Page"]} }