{ "format" : "linked-data-api", "version" : "0.2", "result" : {"_about" : "http://eldaddp.azurewebsites.net/answeredquestions.text?tablingMemberPrinted.=Dr+Tania+Mathias&min-answer.questionFirstAnswered.=2015-09-09T14%3A41%3A10.223Z&answer.answeringMemberConstituency=South+West+Hertfordshire&answeringDeptSortName=CaTreasury", "definition" : "http://eldaddp.azurewebsites.net/meta/answeredquestions.text?tablingMemberPrinted.=Dr+Tania+Mathias&min-answer.questionFirstAnswered.=2015-09-09T14%3A41%3A10.223Z&answer.answeringMemberConstituency=South+West+Hertfordshire&answeringDeptSortName=CaTreasury", "extendedMetadataVersion" : "http://eldaddp.azurewebsites.net/answeredquestions.text?tablingMemberPrinted.=Dr+Tania+Mathias&min-answer.questionFirstAnswered.=2015-09-09T14%3A41%3A10.223Z&answer.answeringMemberConstituency=South+West+Hertfordshire&answeringDeptSortName=CaTreasury&_metadata=all", "first" : "http://eldaddp.azurewebsites.net/answeredquestions.text?tablingMemberPrinted.=Dr+Tania+Mathias&_page=0&min-answer.questionFirstAnswered.=2015-09-09T14%3A41%3A10.223Z&answer.answeringMemberConstituency=South+West+Hertfordshire&answeringDeptSortName=CaTreasury", "hasPart" : "http://eldaddp.azurewebsites.net/answeredquestions.text?tablingMemberPrinted.=Dr+Tania+Mathias&min-answer.questionFirstAnswered.=2015-09-09T14%3A41%3A10.223Z&answer.answeringMemberConstituency=South+West+Hertfordshire&answeringDeptSortName=CaTreasury", "isPartOf" : "http://eldaddp.azurewebsites.net/answeredquestions.text?tablingMemberPrinted.=Dr+Tania+Mathias&min-answer.questionFirstAnswered.=2015-09-09T14%3A41%3A10.223Z&answer.answeringMemberConstituency=South+West+Hertfordshire&answeringDeptSortName=CaTreasury", "items" : [{"_about" : "http://data.parliament.uk/resources/521996", "AnsweringBody" : [{"_value" : "HM Treasury"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/521996/answer", "answerText" : {"_value" : "<p>Foreign purchasers of UK property are liable to Stamp Duty Land Tax (SDLT). Since 1 April 2016 higher rates of SDLT have been charged on purchases of additional residential properties, such as second homes and buy-to-let properties.<\/p><p> <\/p><p>For the purposes of the higher rates, properties owned globally are taken into consideration when deciding whether the charges should apply to a given purchase. In addition to this, non-residents contribute to the tax system through SDLT, council tax and potentially capital gains tax.<\/p><p> <\/p><p>The Government believes it has the right approach to ensuring all purchasers, including foreign investors, pay their fair share of tax. However, all taxes are kept under review.<\/p>"}
        , "answeringMember" : {"_about" : "http://data.parliament.uk/members/1529", "label" : {"_value" : "Biography information for Mr David Gauke"}
        }
        , "answeringMemberConstituency" : {"_value" : "South West Hertfordshire"}
        , "answeringMemberPrinted" : {"_value" : "Mr David Gauke"}
        , "dateOfAnswer" : {"_value" : "2016-06-06", "_datatype" : "dateTime"}
        , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
        , "questionFirstAnswered" : [{"_value" : "2016-06-06T14:35:14.493Z", "_datatype" : "dateTime"}
        ]}
      , "answeringDeptId" : {"_value" : "14"}
      , "answeringDeptShortName" : {"_value" : "Treasury"}
      , "answeringDeptSortName" : {"_value" : "CaTreasury"}
      , "date" : {"_value" : "2016-05-26", "_datatype" : "dateTime"}
      , "hansardHeading" : {"_value" : "Stamp Duty Land Tax: Foreign Nationals"}
      , "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 assessment he has made of the potential merits of introducing an additional rate of stamp duty on property purchases by foreign investors.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
      , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4404", "label" : {"_value" : "Biography information for Dr Tania Mathias"}
      }
      , "tablingMemberConstituency" : {"_value" : "Twickenham"}
      , "tablingMemberPrinted" : [{"_value" : "Dr Tania Mathias"}
      ], "uin" : "38852"}
    , {"_about" : "http://data.parliament.uk/resources/445865", "AnsweringBody" : [{"_value" : "HM Treasury"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/445865/answer", "answerText" : {"_value" : "<p>Making Tax Digital will simplify tax administration for small businesses. The Government believes VAT registered businesses should have the option to provide HMRC with one update to cover both VAT and their profits-based taxes. We will consult widely on the details of Making Tax Digital during 2016.<\/p>"}
        , "answeringMember" : {"_about" : "http://data.parliament.uk/members/1529", "label" : {"_value" : "Biography information for Mr David Gauke"}
        }
        , "answeringMemberConstituency" : {"_value" : "South West Hertfordshire"}
        , "answeringMemberPrinted" : {"_value" : "Mr David Gauke"}
        , "dateOfAnswer" : {"_value" : "2016-01-22", "_datatype" : "dateTime"}
        , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
        , "questionFirstAnswered" : [{"_value" : "2016-01-22T14:41:19.627Z", "_datatype" : "dateTime"}
        ]}
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      , "answeringDeptShortName" : {"_value" : "Treasury"}
      , "answeringDeptSortName" : {"_value" : "CaTreasury"}
      , "date" : {"_value" : "2016-01-19", "_datatype" : "dateTime"}
      , "hansardHeading" : {"_value" : "Small Businesses: Taxation"}
      , "houseId" : {"_value" : "1"}
      , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
      }
      ], "questionText" : "To ask Mr Chancellor of the Exchequer, whether the new electronic system of quarterly income tax reporting will allow small businesses to align their reporting with VAT returns.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
      , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4404", "label" : {"_value" : "Biography information for Dr Tania Mathias"}
      }
      , "tablingMemberConstituency" : {"_value" : "Twickenham"}
      , "tablingMemberPrinted" : [{"_value" : "Dr Tania Mathias"}
      ], "uin" : "23214"}
    , {"_about" : "http://data.parliament.uk/resources/438848", "AnsweringBody" : [{"_value" : "HM Treasury"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/438848/answer", "answerText" : {"_value" : "<p>In general, if, at the end of the day of a residential property transaction, a purchaser owns more than one property and has not replaced a main residence, the higher rates will apply. Where there is a temporary overlap between replacing and selling a main residence, the higher rates will apply but the purchaser will be entitled to a refund of the higher amounts on disposal of the previous main residence within 18 months.<\/p><br /><p>The Government is consulting on the policy detail, including on the treatment of difficult cases.<\/p>"}
        , "answeringMember" : {"_about" : "http://data.parliament.uk/members/1529", "label" : {"_value" : "Biography information for Mr David Gauke"}
        }
        , "answeringMemberConstituency" : {"_value" : "South West Hertfordshire"}
        , "answeringMemberPrinted" : {"_value" : "Mr David Gauke"}
        , "dateOfAnswer" : {"_value" : "2016-01-05", "_datatype" : "dateTime"}
        , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
        , "questionFirstAnswered" : [{"_value" : "2016-01-05T12:13:30.193Z", "_datatype" : "dateTime"}
        ]}
      , "answeringDeptId" : {"_value" : "14"}
      , "answeringDeptShortName" : {"_value" : "Treasury"}
      , "answeringDeptSortName" : {"_value" : "CaTreasury"}
      , "date" : {"_value" : "2015-12-16", "_datatype" : "dateTime"}
      , "hansardHeading" : {"_value" : "Stamp Duty Land Tax: Second Homes"}
      , "houseId" : {"_value" : "1"}
      , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
      }
      ], "questionText" : "To ask Mr Chancellor of the Exchequer, whether he plans that the three per cent additional stamp duty rate on the purchase of a second home will apply to people in the process of moving house who own two properties for a short period of time.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
      , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4404", "label" : {"_value" : "Biography information for Dr Tania Mathias"}
      }
      , "tablingMemberConstituency" : {"_value" : "Twickenham"}
      , "tablingMemberPrinted" : [{"_value" : "Dr Tania Mathias"}
      ], "uin" : "20402"}
    , {"_about" : "http://data.parliament.uk/resources/436146", "AnsweringBody" : [{"_value" : "HM Treasury"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/436146/answer", "answerText" : {"_value" : "<p>The new higher rates of Stamp Duty Land Tax (SDLT) will apply to the purchase of additional residential properties and will come into force on 1 April 2016. Work-related accommodation which is provided and owned by an employer does not count when considering whether an individual is purchasing an additional property or not. The Government will shortly consult on the policy design, including on the treatment of particularly difficult cases, to ensure the change to SDLT is implemented in a fair way.<\/p>"}
        , "answeringMember" : {"_about" : "http://data.parliament.uk/members/1529", "label" : {"_value" : "Biography information for Mr David Gauke"}
        }
        , "answeringMemberConstituency" : {"_value" : "South West Hertfordshire"}
        , "answeringMemberPrinted" : {"_value" : "Mr David Gauke"}
        , "dateOfAnswer" : {"_value" : "2015-12-14", "_datatype" : "dateTime"}
        , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
        , "questionFirstAnswered" : [{"_value" : "2015-12-14T17:15:11.647Z", "_datatype" : "dateTime"}
        ]}
      , "answeringDeptId" : {"_value" : "14"}
      , "answeringDeptShortName" : {"_value" : "Treasury"}
      , "answeringDeptSortName" : {"_value" : "CaTreasury"}
      , "date" : {"_value" : "2015-12-08", "_datatype" : "dateTime"}
      , "hansardHeading" : {"_value" : "Second Homes: Stamp Duty Land 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, whether the purchase of buy-to-let property by a person whose current residence derives only from their job will be deemed as a second home for tax purposes under the new Rules on Stamp Duty coming into force in April 2016.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
      , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4404", "label" : {"_value" : "Biography information for Dr Tania Mathias"}
      }
      , "tablingMemberConstituency" : {"_value" : "Twickenham"}
      , "tablingMemberPrinted" : [{"_value" : "Dr Tania Mathias"}
      ], "uin" : "19272"}
    , {"_about" : "http://data.parliament.uk/resources/435785", "AnsweringBody" : [{"_value" : "HM Treasury"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/435785/answer", "answerText" : {"_value" : "<p>Foreign investors and people not domiciled in the UK will be treated in exactly the same way as UK residents under these new rates. If purchasers own another property anywhere else in the world and are purchasing an additional property in England, Wales or Northern Ireland they will be charged under the new rates.<\/p>"}
        , "answeringMember" : {"_about" : "http://data.parliament.uk/members/1529", "label" : {"_value" : "Biography information for Mr David Gauke"}
        }
        , "answeringMemberConstituency" : {"_value" : "South West Hertfordshire"}
        , "answeringMemberPrinted" : {"_value" : "Mr David Gauke"}
        , "dateOfAnswer" : {"_value" : "2015-12-10", "_datatype" : "dateTime"}
        , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
        , "questionFirstAnswered" : [{"_value" : "2015-12-10T15:49:31.517Z", "_datatype" : "dateTime"}
        ]}
      , "answeringDeptId" : {"_value" : "14"}
      , "answeringDeptShortName" : {"_value" : "Treasury"}
      , "answeringDeptSortName" : {"_value" : "CaTreasury"}
      , "date" : {"_value" : "2015-12-07", "_datatype" : "dateTime"}
      , "hansardHeading" : {"_value" : "Stamp Duty Land Tax: Foreign Nationals"}
      , "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 paragraph 3.70 of the Spending Review and Autumn Statement 2015, whether it is his policy that the new rate of stamp duty land tax on second homes will apply to foreign investors and people not domiciled in the UK.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
      , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4404", "label" : {"_value" : "Biography information for Dr Tania Mathias"}
      }
      , "tablingMemberConstituency" : {"_value" : "Twickenham"}
      , "tablingMemberPrinted" : [{"_value" : "Dr Tania Mathias"}
      ], "uin" : "18880"}
    , {"_about" : "http://data.parliament.uk/resources/431920", "AnsweringBody" : [{"_value" : "HM Treasury"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/431920/answer", "answerText" : {"_value" : "<p>HM Revenue and Customs has a statutory duty to maintain taxpayer confidentiality and cannot comment on the affairs of individual taxpayers.<\/p>"}
        , "answeringMember" : {"_about" : "http://data.parliament.uk/members/1529", "label" : {"_value" : "Biography information for Mr David Gauke"}
        }
        , "answeringMemberConstituency" : {"_value" : "South West Hertfordshire"}
        , "answeringMemberPrinted" : {"_value" : "Mr David Gauke"}
        , "dateOfAnswer" : {"_value" : "2015-11-30", "_datatype" : "dateTime"}
        , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
        , "questionFirstAnswered" : [{"_value" : "2015-11-30T15:32:59.667Z", "_datatype" : "dateTime"}
        ]}
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      , "answeringDeptShortName" : {"_value" : "Treasury"}
      , "answeringDeptSortName" : {"_value" : "CaTreasury"}
      , "date" : {"_value" : "2015-11-24", "_datatype" : "dateTime"}
      , "hansardHeading" : {"_value" : "Rangers Football Club: Employee Benefit Trusts"}
      , "houseId" : {"_value" : "1"}
      , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
      }
      ], "questionText" : "To ask Mr Chancellor of the Exchequer, what steps HM Revenue and Customs is taking to recover money owed by people who benefited from the employee benefit trust scheme used by Glasgow Rangers Football Club.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
      , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4404", "label" : {"_value" : "Biography information for Dr Tania Mathias"}
      }
      , "tablingMemberConstituency" : {"_value" : "Twickenham"}
      , "tablingMemberPrinted" : [{"_value" : "Dr Tania Mathias"}
      ], "uin" : "17442"}
    , {"_about" : "http://data.parliament.uk/resources/417543", "AnsweringBody" : [{"_value" : "HM Treasury"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/417543/answer", "answerText" : {"_value" : "<p>The age 75 is a feature of the existing pensions tax system. It is the age at which individuals stop receiving tax relief on pension contributions and by which most people will have brought their pension into payment.<\/p><p> <\/p>"}
        , "answeringMember" : {"_about" : "http://data.parliament.uk/members/1529", "label" : {"_value" : "Biography information for Mr David Gauke"}
        }
        , "answeringMemberConstituency" : {"_value" : "South West Hertfordshire"}
        , "answeringMemberPrinted" : {"_value" : "Mr David Gauke"}
        , "dateOfAnswer" : {"_value" : "2015-09-11", "_datatype" : "dateTime"}
        , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
        , "questionFirstAnswered" : [{"_value" : "2015-09-11T10:43:22.307Z", "_datatype" : "dateTime"}
        ]}
      , "answeringDeptId" : {"_value" : "14"}
      , "answeringDeptShortName" : {"_value" : "Treasury"}
      , "answeringDeptSortName" : {"_value" : "CaTreasury"}
      , "date" : {"_value" : "2015-09-08", "_datatype" : "dateTime"}
      , "hansardHeading" : {"_value" : "Pensions: Taxation"}
      , "houseId" : {"_value" : "1"}
      , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
      }
      ], "questionText" : "To ask Mr Chancellor of the Exchequer, by what process his Department set the age limit for passing on a pension tax free.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
      , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4404", "label" : {"_value" : "Biography information for Dr Tania Mathias"}
      }
      , "tablingMemberConstituency" : {"_value" : "Twickenham"}
      , "tablingMemberPrinted" : [{"_value" : "Dr Tania Mathias"}
      ], "uin" : "9402"}
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