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The patent box was introduced in April 2013 and companies have up to two years from the end of their accounting period to elect into the regime. The first complete set of data will therefore not be available before end April 2016.<\/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" : "2015-02-25", "_datatype" : "dateTime"} , "groupedQuestionUIN" : {"_value" : "224364"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2015-02-25T17:31:19.51Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2015-02-12", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Patents"} , "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 companies have applied the lower rate of corporation tax associated with patent box legislation.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/372", "label" : {"_value" : "Biography information for Austin Mitchell"} } , "tablingMemberConstituency" : {"_value" : "Great Grimsby"} , "tablingMemberPrinted" : [{"_value" : "Austin Mitchell"} ], "uin" : "224366"} ], "itemsPerPage" : 10, "page" : 0, "startIndex" : 1, "totalResults" : 1, "type" : ["http://purl.org/linked-data/api/vocab#ListEndpoint", "http://purl.org/linked-data/api/vocab#Page"]} }