{ "format" : "linked-data-api", "version" : "0.2", "result" : {"_about" : "http://eldaddp.azurewebsites.net/answeredquestions.text?answeringDeptShortName=Treasury&date=2019-07-24&min-answer.questionFirstAnswered.=2019-09-05T15%3A52%3A58.35Z®isteredInterest=false", "definition" : "http://eldaddp.azurewebsites.net/meta/answeredquestions.text?answeringDeptShortName=Treasury&date=2019-07-24&min-answer.questionFirstAnswered.=2019-09-05T15%3A52%3A58.35Z®isteredInterest=false", "extendedMetadataVersion" : "http://eldaddp.azurewebsites.net/answeredquestions.text?answeringDeptShortName=Treasury&date=2019-07-24&min-answer.questionFirstAnswered.=2019-09-05T15%3A52%3A58.35Z®isteredInterest=false&_metadata=all", "first" : "http://eldaddp.azurewebsites.net/answeredquestions.text?answeringDeptShortName=Treasury&date=2019-07-24&_page=0&min-answer.questionFirstAnswered.=2019-09-05T15%3A52%3A58.35Z®isteredInterest=false", "hasPart" : "http://eldaddp.azurewebsites.net/answeredquestions.text?answeringDeptShortName=Treasury&date=2019-07-24&min-answer.questionFirstAnswered.=2019-09-05T15%3A52%3A58.35Z®isteredInterest=false", "isPartOf" : "http://eldaddp.azurewebsites.net/answeredquestions.text?answeringDeptShortName=Treasury&date=2019-07-24&min-answer.questionFirstAnswered.=2019-09-05T15%3A52%3A58.35Z®isteredInterest=false", "items" : [{"_about" : "http://data.parliament.uk/resources/1141657", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1141657/answer", "answerText" : {"_value" : "

No assessment has been made. Bingo Duty was reduced to 10% at Budget 2014 in recognition of bingo halls\u2019 benefits to local community life.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4655", "label" : {"_value" : "Biography information for Sir Simon Clarke"} } , "answeringMemberConstituency" : {"_value" : "Middlesbrough South and East Cleveland"} , "answeringMemberPrinted" : {"_value" : "Mr Simon Clarke"} , "dateOfAnswer" : {"_value" : "2019-09-05", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-09-05T15:54:41.047Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-07-24", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Bingo: Excise Duties"} , "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 assessment he has made of the financial effect on the bingo industry of the change to bingo duty in 2014.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4000", "label" : {"_value" : "Biography information for Ian Mearns"} } , "tablingMemberConstituency" : {"_value" : "Gateshead"} , "tablingMemberPrinted" : [{"_value" : "Ian Mearns"} ], "uin" : "281720"} , {"_about" : "http://data.parliament.uk/resources/1141667", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1141667/answer", "answerText" : {"_value" : "

The Government recognises the valuable work of employers such as the John Lewis Partnership in providing for the health of their staff.<\/p>

<\/p>

Employers have a critical role to play in helping disabled people and people with long-term health conditions to remain in work. Keeping more people in work is good for them. But it is good for the economy too, and it reduces spending on out-of-work benefits, and potentially also demand on the NHS. For employers, investing in employee health and wellbeing can lead to increased workforce productivity and help retain key talent in an organisation.<\/p>

<\/p>

Employers normally incur expenditure on employee healthcare for a business purpose and can already deduct this in full when calculating their taxable profits under the longstanding general rules for business expenses. This means employers already receive full tax relief for these costs. The Government therefore does not believe that the existing tax system for business expenses incurred by employers provides a barrier to those wishing to support employees at work.<\/p>

<\/p>

The tax system also ensures employees do not pay income tax or National Insurance Contributions (NICs) on several employer-provided, health-related benefits and there is no corresponding Class 1A NICs liability for employers when there is an exemption for income tax. This includes recommended medical treatment of up to £500 intended to help employees return to work.<\/p>

<\/p>

This particular exemption is targeted at supporting individuals who are expected to reach or who have already reached four weeks of sickness absence. This is because evidence suggests there is an increased likelihood of employees moving on to benefits after an absence lasting four weeks or longer. The £500 cap is in line with the estimated annual cost of the medical treatment that would typically be recommended to help employees return to work.<\/p>

<\/p>

In July, the Government launched a consultation on measures to reduce ill health-related job loss. The broad focus of this consultation chimes with recommendations in the John Lewis report, including potential financial incentives to encourage more employers to access occupational health services, driving early and supportive employer action and spreading best practice. However, it also notes that there is limited evidence that making the tax treatment more generous is the most effective lever to incentivise more employers to start offering occupational health provision, if the initial cost is the main barrier for them.<\/p>

<\/p>

The Government will use the evidence and views gathered during this consultation to develop its proposals further, considering an approach which offers the best value for money and is affordable in the context of the next Spending Review.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2019-09-09", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "281710"} , {"_value" : "281711"} , {"_value" : "281712"} , {"_value" : "281713"} , {"_value" : "281714"} , {"_value" : "281715"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-09-09T13:08:28.083Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-07-24", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Occupational Health"} , "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 assessment he has made of the findings of the John Lewis Partnership Working Well report, published on 11 June 2019 on the benefits to public services of greater workplace health prevention and early intervention; and what steps he plans to take ensure that taxation incentivises early intervention from employers.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3989", "label" : {"_value" : "Biography information for Jack Lopresti"} } , "tablingMemberConstituency" : {"_value" : "Filton and Bradley Stoke"} , "tablingMemberPrinted" : [{"_value" : "Jack Lopresti"} ], "uin" : "281709"} , {"_about" : "http://data.parliament.uk/resources/1141668", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1141668/answer", "answerText" : {"_value" : "

The Government recognises the valuable work of employers such as the John Lewis Partnership in providing for the health of their staff.<\/p>

<\/p>

Employers have a critical role to play in helping disabled people and people with long-term health conditions to remain in work. Keeping more people in work is good for them. But it is good for the economy too, and it reduces spending on out-of-work benefits, and potentially also demand on the NHS. For employers, investing in employee health and wellbeing can lead to increased workforce productivity and help retain key talent in an organisation.<\/p>

<\/p>

Employers normally incur expenditure on employee healthcare for a business purpose and can already deduct this in full when calculating their taxable profits under the longstanding general rules for business expenses. This means employers already receive full tax relief for these costs. The Government therefore does not believe that the existing tax system for business expenses incurred by employers provides a barrier to those wishing to support employees at work.<\/p>

<\/p>

The tax system also ensures employees do not pay income tax or National Insurance Contributions (NICs) on several employer-provided, health-related benefits and there is no corresponding Class 1A NICs liability for employers when there is an exemption for income tax. This includes recommended medical treatment of up to £500 intended to help employees return to work.<\/p>

<\/p>

This particular exemption is targeted at supporting individuals who are expected to reach or who have already reached four weeks of sickness absence. This is because evidence suggests there is an increased likelihood of employees moving on to benefits after an absence lasting four weeks or longer. The £500 cap is in line with the estimated annual cost of the medical treatment that would typically be recommended to help employees return to work.<\/p>

<\/p>

In July, the Government launched a consultation on measures to reduce ill health-related job loss. The broad focus of this consultation chimes with recommendations in the John Lewis report, including potential financial incentives to encourage more employers to access occupational health services, driving early and supportive employer action and spreading best practice. However, it also notes that there is limited evidence that making the tax treatment more generous is the most effective lever to incentivise more employers to start offering occupational health provision, if the initial cost is the main barrier for them.<\/p>

<\/p>

The Government will use the evidence and views gathered during this consultation to develop its proposals further, considering an approach which offers the best value for money and is affordable in the context of the next Spending Review.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2019-09-09", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "281709"} , {"_value" : "281711"} , {"_value" : "281712"} , {"_value" : "281713"} , {"_value" : "281714"} , {"_value" : "281715"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-09-09T13:08:28.133Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-07-24", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Occupational Health: Cost Effectiveness"} , "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 assessment he has made of the potential benefit to the public purse of workers receiving workplace medical treatment at work instead of after 28 consecutive days of absence.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3989", "label" : {"_value" : "Biography information for Jack Lopresti"} } , "tablingMemberConstituency" : {"_value" : "Filton and Bradley Stoke"} , "tablingMemberPrinted" : [{"_value" : "Jack Lopresti"} ], "uin" : "281710"} , {"_about" : "http://data.parliament.uk/resources/1141669", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1141669/answer", "answerText" : {"_value" : "

The Government recognises the valuable work of employers such as the John Lewis Partnership in providing for the health of their staff.<\/p>

<\/p>

Employers have a critical role to play in helping disabled people and people with long-term health conditions to remain in work. Keeping more people in work is good for them. But it is good for the economy too, and it reduces spending on out-of-work benefits, and potentially also demand on the NHS. For employers, investing in employee health and wellbeing can lead to increased workforce productivity and help retain key talent in an organisation.<\/p>

<\/p>

Employers normally incur expenditure on employee healthcare for a business purpose and can already deduct this in full when calculating their taxable profits under the longstanding general rules for business expenses. This means employers already receive full tax relief for these costs. The Government therefore does not believe that the existing tax system for business expenses incurred by employers provides a barrier to those wishing to support employees at work.<\/p>

<\/p>

The tax system also ensures employees do not pay income tax or National Insurance Contributions (NICs) on several employer-provided, health-related benefits and there is no corresponding Class 1A NICs liability for employers when there is an exemption for income tax. This includes recommended medical treatment of up to £500 intended to help employees return to work.<\/p>

<\/p>

This particular exemption is targeted at supporting individuals who are expected to reach or who have already reached four weeks of sickness absence. This is because evidence suggests there is an increased likelihood of employees moving on to benefits after an absence lasting four weeks or longer. The £500 cap is in line with the estimated annual cost of the medical treatment that would typically be recommended to help employees return to work.<\/p>

<\/p>

In July, the Government launched a consultation on measures to reduce ill health-related job loss. The broad focus of this consultation chimes with recommendations in the John Lewis report, including potential financial incentives to encourage more employers to access occupational health services, driving early and supportive employer action and spreading best practice. However, it also notes that there is limited evidence that making the tax treatment more generous is the most effective lever to incentivise more employers to start offering occupational health provision, if the initial cost is the main barrier for them.<\/p>

<\/p>

The Government will use the evidence and views gathered during this consultation to develop its proposals further, considering an approach which offers the best value for money and is affordable in the context of the next Spending Review.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2019-09-09", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "281709"} , {"_value" : "281710"} , {"_value" : "281712"} , {"_value" : "281713"} , {"_value" : "281714"} , {"_value" : "281715"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-09-09T13:08:28.18Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-07-24", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Occupational Health: 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, what assessment he has made of the effect of the taxation of employees with occupational health support on the take-up of those services by low paid workers.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3989", "label" : {"_value" : "Biography information for Jack Lopresti"} } , "tablingMemberConstituency" : {"_value" : "Filton and Bradley Stoke"} , "tablingMemberPrinted" : [{"_value" : "Jack Lopresti"} ], "uin" : "281711"} , {"_about" : "http://data.parliament.uk/resources/1141670", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1141670/answer", "answerText" : {"_value" : "

The Government recognises the valuable work of employers such as the John Lewis Partnership in providing for the health of their staff.<\/p>

<\/p>

Employers have a critical role to play in helping disabled people and people with long-term health conditions to remain in work. Keeping more people in work is good for them. But it is good for the economy too, and it reduces spending on out-of-work benefits, and potentially also demand on the NHS. For employers, investing in employee health and wellbeing can lead to increased workforce productivity and help retain key talent in an organisation.<\/p>

<\/p>

Employers normally incur expenditure on employee healthcare for a business purpose and can already deduct this in full when calculating their taxable profits under the longstanding general rules for business expenses. This means employers already receive full tax relief for these costs. The Government therefore does not believe that the existing tax system for business expenses incurred by employers provides a barrier to those wishing to support employees at work.<\/p>

<\/p>

The tax system also ensures employees do not pay income tax or National Insurance Contributions (NICs) on several employer-provided, health-related benefits and there is no corresponding Class 1A NICs liability for employers when there is an exemption for income tax. This includes recommended medical treatment of up to £500 intended to help employees return to work.<\/p>

<\/p>

This particular exemption is targeted at supporting individuals who are expected to reach or who have already reached four weeks of sickness absence. This is because evidence suggests there is an increased likelihood of employees moving on to benefits after an absence lasting four weeks or longer. The £500 cap is in line with the estimated annual cost of the medical treatment that would typically be recommended to help employees return to work.<\/p>

<\/p>

In July, the Government launched a consultation on measures to reduce ill health-related job loss. The broad focus of this consultation chimes with recommendations in the John Lewis report, including potential financial incentives to encourage more employers to access occupational health services, driving early and supportive employer action and spreading best practice. However, it also notes that there is limited evidence that making the tax treatment more generous is the most effective lever to incentivise more employers to start offering occupational health provision, if the initial cost is the main barrier for them.<\/p>

<\/p>

The Government will use the evidence and views gathered during this consultation to develop its proposals further, considering an approach which offers the best value for money and is affordable in the context of the next Spending Review.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2019-09-09", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "281709"} , {"_value" : "281710"} , {"_value" : "281711"} , {"_value" : "281713"} , {"_value" : "281714"} , {"_value" : "281715"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-09-09T13:08:28.227Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-07-24", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Occupational Health: 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, what assessment he has made of the implications for his policies on (a) health prevention and (b) early intervention of the (a) conditions in relation to 28 day consecutive absence and (b)requirement that a health condition must be a direct result of work in the exemption for employer-funded recommended medical treatment under section 320C of the Income Tax (Earnings and Pensions) Act 2003.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3989", "label" : {"_value" : "Biography information for Jack Lopresti"} } , "tablingMemberConstituency" : {"_value" : "Filton and Bradley Stoke"} , "tablingMemberPrinted" : [{"_value" : "Jack Lopresti"} ], "uin" : "281712"} , {"_about" : "http://data.parliament.uk/resources/1141671", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1141671/answer", "answerText" : {"_value" : "

The Government recognises the valuable work of employers such as the John Lewis Partnership in providing for the health of their staff.<\/p>

<\/p>

Employers have a critical role to play in helping disabled people and people with long-term health conditions to remain in work. Keeping more people in work is good for them. But it is good for the economy too, and it reduces spending on out-of-work benefits, and potentially also demand on the NHS. For employers, investing in employee health and wellbeing can lead to increased workforce productivity and help retain key talent in an organisation.<\/p>

<\/p>

Employers normally incur expenditure on employee healthcare for a business purpose and can already deduct this in full when calculating their taxable profits under the longstanding general rules for business expenses. This means employers already receive full tax relief for these costs. The Government therefore does not believe that the existing tax system for business expenses incurred by employers provides a barrier to those wishing to support employees at work.<\/p>

<\/p>

The tax system also ensures employees do not pay income tax or National Insurance Contributions (NICs) on several employer-provided, health-related benefits and there is no corresponding Class 1A NICs liability for employers when there is an exemption for income tax. This includes recommended medical treatment of up to £500 intended to help employees return to work.<\/p>

<\/p>

This particular exemption is targeted at supporting individuals who are expected to reach or who have already reached four weeks of sickness absence. This is because evidence suggests there is an increased likelihood of employees moving on to benefits after an absence lasting four weeks or longer. The £500 cap is in line with the estimated annual cost of the medical treatment that would typically be recommended to help employees return to work.<\/p>

<\/p>

In July, the Government launched a consultation on measures to reduce ill health-related job loss. The broad focus of this consultation chimes with recommendations in the John Lewis report, including potential financial incentives to encourage more employers to access occupational health services, driving early and supportive employer action and spreading best practice. However, it also notes that there is limited evidence that making the tax treatment more generous is the most effective lever to incentivise more employers to start offering occupational health provision, if the initial cost is the main barrier for them.<\/p>

<\/p>

The Government will use the evidence and views gathered during this consultation to develop its proposals further, considering an approach which offers the best value for money and is affordable in the context of the next Spending Review.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2019-09-09", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "281709"} , {"_value" : "281710"} , {"_value" : "281711"} , {"_value" : "281712"} , {"_value" : "281714"} , {"_value" : "281715"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-09-09T13:08:28.303Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-07-24", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Occupational Health: 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, what assessment he has made of the compatibility of the conditions on tax reliefs for workplace health services with his Department's principles of tax simplification.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3989", "label" : {"_value" : "Biography information for Jack Lopresti"} } , "tablingMemberConstituency" : {"_value" : "Filton and Bradley Stoke"} , "tablingMemberPrinted" : [{"_value" : "Jack Lopresti"} ], "uin" : "281713"} , {"_about" : "http://data.parliament.uk/resources/1141672", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1141672/answer", "answerText" : {"_value" : "

The Government recognises the valuable work of employers such as the John Lewis Partnership in providing for the health of their staff.<\/p>

<\/p>

Employers have a critical role to play in helping disabled people and people with long-term health conditions to remain in work. Keeping more people in work is good for them. But it is good for the economy too, and it reduces spending on out-of-work benefits, and potentially also demand on the NHS. For employers, investing in employee health and wellbeing can lead to increased workforce productivity and help retain key talent in an organisation.<\/p>

<\/p>

Employers normally incur expenditure on employee healthcare for a business purpose and can already deduct this in full when calculating their taxable profits under the longstanding general rules for business expenses. This means employers already receive full tax relief for these costs. The Government therefore does not believe that the existing tax system for business expenses incurred by employers provides a barrier to those wishing to support employees at work.<\/p>

<\/p>

The tax system also ensures employees do not pay income tax or National Insurance Contributions (NICs) on several employer-provided, health-related benefits and there is no corresponding Class 1A NICs liability for employers when there is an exemption for income tax. This includes recommended medical treatment of up to £500 intended to help employees return to work.<\/p>

<\/p>

This particular exemption is targeted at supporting individuals who are expected to reach or who have already reached four weeks of sickness absence. This is because evidence suggests there is an increased likelihood of employees moving on to benefits after an absence lasting four weeks or longer. The £500 cap is in line with the estimated annual cost of the medical treatment that would typically be recommended to help employees return to work.<\/p>

<\/p>

In July, the Government launched a consultation on measures to reduce ill health-related job loss. The broad focus of this consultation chimes with recommendations in the John Lewis report, including potential financial incentives to encourage more employers to access occupational health services, driving early and supportive employer action and spreading best practice. However, it also notes that there is limited evidence that making the tax treatment more generous is the most effective lever to incentivise more employers to start offering occupational health provision, if the initial cost is the main barrier for them.<\/p>

<\/p>

The Government will use the evidence and views gathered during this consultation to develop its proposals further, considering an approach which offers the best value for money and is affordable in the context of the next Spending Review.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2019-09-09", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "281709"} , {"_value" : "281710"} , {"_value" : "281711"} , {"_value" : "281712"} , {"_value" : "281713"} , {"_value" : "281715"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-09-09T13:08:28.35Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-07-24", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Income 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, what assessment he has made of the effect on number of additional workers that would be eligible for the exemption under section 320C of the Income Tax (Earnings and Pensions) Act 2003 of removing the requirement for a 28 consecutive day absence.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3989", "label" : {"_value" : "Biography information for Jack Lopresti"} } , "tablingMemberConstituency" : {"_value" : "Filton and Bradley Stoke"} , "tablingMemberPrinted" : [{"_value" : "Jack Lopresti"} ], "uin" : "281714"} , {"_about" : "http://data.parliament.uk/resources/1141676", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1141676/answer", "answerText" : {"_value" : "

In August 2018, HM Revenue and Customs (HMRC) published Technical Notices on Customs and Excise, Business VAT and Tariff procedures that would apply under no deal arrangements and impact on businesses. Up to date guidance is available on gov.uk: https://www.gov.uk/guidance/customs-procedures-if-the-uk-leaves-the-eu-without-a-deal<\/a>, and this has been supported by a range of proactive stakeholder engagement. The final elements of guidance are in development and will be published in the next few weeks. HMRC continue to improve all of their guidance to ensure businesses have access to the advice they need to prepare for when the UK leaves the EU on 31st October.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2019-09-09", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-09-09T12:57:29.66Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-07-24", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "NHS: Drugs"} , "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 the Answer of 10 July 2019 to Question 272107 on Department of Heath and Social Care: Brexit, when his Department plans to publish details of the new customs procedures.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/151", "label" : {"_value" : "Biography information for Tom Brake"} } , "tablingMemberConstituency" : {"_value" : "Carshalton and Wallington"} , "tablingMemberPrinted" : [{"_value" : "Tom Brake"} ], "uin" : "281551"} , {"_about" : "http://data.parliament.uk/resources/1141679", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1141679/answer", "answerText" : {"_value" : "

The Government recognises the valuable work of employers such as the John Lewis Partnership in providing for the health of their staff.<\/p>

<\/p>

Employers have a critical role to play in helping disabled people and people with long-term health conditions to remain in work. Keeping more people in work is good for them. But it is good for the economy too, and it reduces spending on out-of-work benefits, and potentially also demand on the NHS. For employers, investing in employee health and wellbeing can lead to increased workforce productivity and help retain key talent in an organisation.<\/p>

<\/p>

Employers normally incur expenditure on employee healthcare for a business purpose and can already deduct this in full when calculating their taxable profits under the longstanding general rules for business expenses. This means employers already receive full tax relief for these costs. The Government therefore does not believe that the existing tax system for business expenses incurred by employers provides a barrier to those wishing to support employees at work.<\/p>

<\/p>

The tax system also ensures employees do not pay income tax or National Insurance Contributions (NICs) on several employer-provided, health-related benefits and there is no corresponding Class 1A NICs liability for employers when there is an exemption for income tax. This includes recommended medical treatment of up to £500 intended to help employees return to work.<\/p>

<\/p>

This particular exemption is targeted at supporting individuals who are expected to reach or who have already reached four weeks of sickness absence. This is because evidence suggests there is an increased likelihood of employees moving on to benefits after an absence lasting four weeks or longer. The £500 cap is in line with the estimated annual cost of the medical treatment that would typically be recommended to help employees return to work.<\/p>

<\/p>

In July, the Government launched a consultation on measures to reduce ill health-related job loss. The broad focus of this consultation chimes with recommendations in the John Lewis report, including potential financial incentives to encourage more employers to access occupational health services, driving early and supportive employer action and spreading best practice. However, it also notes that there is limited evidence that making the tax treatment more generous is the most effective lever to incentivise more employers to start offering occupational health provision, if the initial cost is the main barrier for them.<\/p>

<\/p>

The Government will use the evidence and views gathered during this consultation to develop its proposals further, considering an approach which offers the best value for money and is affordable in the context of the next Spending Review.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2019-09-09", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "281709"} , {"_value" : "281710"} , {"_value" : "281711"} , {"_value" : "281712"} , {"_value" : "281713"} , {"_value" : "281714"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-09-09T13:08:28.397Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-07-24", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Medical Treatments: Tax Allowances"} , "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 cost to the Exchequer of removing the requirement for a 28 consecutive day absence and £500 cap per tax year from the s320C ITEPA 2003 (EIM21774) exemption for employer-funded recommended medical treatment.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3989", "label" : {"_value" : "Biography information for Jack Lopresti"} } , "tablingMemberConstituency" : {"_value" : "Filton and Bradley Stoke"} , "tablingMemberPrinted" : [{"_value" : "Jack Lopresti"} ], "uin" : "281715"} , {"_about" : "http://data.parliament.uk/resources/1141712", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1141712/answer", "answerText" : {"_value" : "

The venture capital tax reliefs are intended to incentivise investment in higher risk companies who struggle to access finance. Energy generation was excluded from these schemes in 2016 in response to evidence of such investments being used for tax planning purposes. The Government has no current plans to reinstate eligibility for community energy schemes.<\/p>

<\/p>

The Government offers other forms of support to community energy projects, including through five new regional Local Energy Hubs, the new Smart Export Guarantee and the £10m Rural Community Energy Fund.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2019-09-09", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-09-09T13:02:16.48Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-07-24", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Energy: Tax Allowances"} , "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 assessment the Government has made of the potential merits of reinstating tax relief for investors in community energy schemes.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4511", "label" : {"_value" : "Biography information for Dr Rupa Huq"} } , "tablingMemberConstituency" : {"_value" : "Ealing Central and Acton"} , "tablingMemberPrinted" : [{"_value" : "Dr Rupa Huq"} ], "uin" : "281785"} ], "itemsPerPage" : 10, "next" : "http://eldaddp.azurewebsites.net/answeredquestions.text?answeringDeptShortName=Treasury&date=2019-07-24&_page=1&min-answer.questionFirstAnswered.=2019-09-05T15%3A52%3A58.35Z®isteredInterest=false", "page" : 0, "startIndex" : 1, "totalResults" : 12, "type" : ["http://purl.org/linked-data/api/vocab#ListEndpoint", "http://purl.org/linked-data/api/vocab#Page"]} }