Relief for first time buyers is available for shared ownership schemes in respect of the grant of a shared ownership lease on which the buyer has opted to be taxed on the market value of the property.<\/p>
Where market value treatment does not apply or has not been opted for, relief for first time buyers is not available in respect of shared ownership schemes.<\/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" : "2017-12-20", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2017-12-20T17:15:41.087Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "CaTreasury"} , "date" : {"_value" : "2017-12-13", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "First Time Buyers: 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 first time buyers on Share to Buy schemes can access the reduction in stamp duty announced in the Autumn Budget 2017.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4491", "label" : {"_value" : "Biography information for Vicky Foxcroft"} } , "tablingMemberConstituency" : {"_value" : "Lewisham, Deptford"} , "tablingMemberPrinted" : [{"_value" : "Vicky Foxcroft"} ], "uin" : "119344"} , {"_about" : "http://data.parliament.uk/resources/795310", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/795310/answer", "answerText" : {"_value" : "
Information on the amounts paid in Working Tax Credit to people in the Lewisham Deptford constituency in each year since 2013 can only be provided at disproportionate cost. Statistics on personal tax credits, including those entitled to Working Tax Credit, is produced at constituency level and published in Table 3 here:<\/p>
https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/622524/Child_and_Working_Tax_Credits_statistics_finalised_annual_awards_-_geographical_analysis_2015_to_2016.pdf<\/a><\/p> This includes information on tax credit entitlements.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4097", "label" : {"_value" : "Biography information for Elizabeth Truss"}
}
, "answeringMemberConstituency" : {"_value" : "South West Norfolk"}
, "answeringMemberPrinted" : {"_value" : "Elizabeth Truss"}
, "dateOfAnswer" : {"_value" : "2017-12-05", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2017-12-05T14:34:44.067Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "CaTreasury"}
, "date" : {"_value" : "2017-11-27", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Working Tax Credit: Lewisham Deptford"}
, "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 much has been paid in working tax credits to people in Lewisham Deptford constituency in each year since 2013.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4491", "label" : {"_value" : "Biography information for Vicky Foxcroft"}
}
, "tablingMemberConstituency" : {"_value" : "Lewisham, Deptford"}
, "tablingMemberPrinted" : [{"_value" : "Vicky Foxcroft"}
], "uin" : "115731"}
, {"_about" : "http://data.parliament.uk/resources/600546", "AnsweringBody" : [{"_value" : "HM Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/600546/answer", "answerText" : {"_value" : " The Government is committed to tacking all forms of tax avoidance, including inheritance tax (IHT) avoidance, and has introduced a range of targeted changes to address inappropriate use of the current IHT rules. These include measures to stop IHT avoidance by the use of trusts and widening the IHT Disclosure of Tax Avoidance Schemes regulations. <\/strong><\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/3918", "label" : {"_value" : "Biography information for Jane Ellison"}
}
, "answeringMemberConstituency" : {"_value" : "Battersea"}
, "answeringMemberPrinted" : {"_value" : "Jane Ellison"}
, "dateOfAnswer" : {"_value" : "2016-10-21", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2016-10-21T11:27:33.517Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "CaTreasury"}
, "date" : {"_value" : "2016-10-12", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Inheritance Tax: Tax Avoidance"}
, "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 his Department is taking to reduce inheritance tax avoidance.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4491", "label" : {"_value" : "Biography information for Vicky Foxcroft"}
}
, "tablingMemberConstituency" : {"_value" : "Lewisham, Deptford"}
, "tablingMemberPrinted" : [{"_value" : "Vicky Foxcroft"}
], "uin" : "48317"}
, {"_about" : "http://data.parliament.uk/resources/422716", "AnsweringBody" : [{"_value" : "HM Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/422716/answer", "answerText" : {"_value" : " The latest information on Child and Working Tax Credits statistics is available on the Gov.uk website. Link provided below:<\/p>