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Claims qualified for Inheritance Tax exemption on agricultural property relief (APR) and business property relief (BPR) in 2018/19 are currently unavailable.<\/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" : "2019-02-25", "_datatype" : "dateTime"} , "groupedQuestionUIN" : {"_value" : "223941"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-02-25T17:40:15.043Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-02-20", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Agriculture: Inheritance Tax"} , "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 claims qualified for Inheritance Tax exemption on agricultural property in 2018; what the location was of claim; and what the average income was of the recipients.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4397", "label" : {"_value" : "Biography information for Peter Dowd"} } , "tablingMemberConstituency" : {"_value" : "Bootle"} , "tablingMemberPrinted" : [{"_value" : "Peter Dowd"} ], "uin" : "223935"} , {"_about" : "http://data.parliament.uk/resources/1064412", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1064412/answer", "answerText" : {"_value" : "
I refer the Hon. Member to the answer that I gave on 6 March<\/ins> <\/p> Estimates of the location and average income of beneficiaries of the main residence nil rate band in 2018 are not readily available and could only be provided at a disproportionate cost.<\/p>"}
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], "questionText" : "To ask the Chancellor of the Exchequer, what estimate his Department has made of (a) the number of beneficiaries of the main residence nil rate band of Inheritance Tax exemption in 2018, (b) where those beneficiaries are located and (c) what is the average income of those beneficiaries was.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
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, {"_about" : "http://data.parliament.uk/resources/1064415", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1064415/answer", "answerText" : {"_value" : " The latest National Statistics on usage of the Patent Box were published on 27 September 2018 and can be found at:<\/p> <\/p>26 February<\/del> 2018 to the Hon. Member for Leeds West for the number of beneficiaries of the main residence nil rate band.<\/p>