{ "format" : "linked-data-api", "version" : "0.2", "result" : {"_about" : "http://eldaddp.azurewebsites.net/answeredquestions.text?min-answer.dateOfAnswer=2018-10-18&answeringDeptSortName=Treasury&max-answer.dateOfAnswer=2019-03-29", "definition" : "http://eldaddp.azurewebsites.net/meta/answeredquestions.text?min-answer.dateOfAnswer=2018-10-18&answeringDeptSortName=Treasury&max-answer.dateOfAnswer=2019-03-29", "extendedMetadataVersion" : "http://eldaddp.azurewebsites.net/answeredquestions.text?min-answer.dateOfAnswer=2018-10-18&answeringDeptSortName=Treasury&_metadata=all&max-answer.dateOfAnswer=2019-03-29", "first" : "http://eldaddp.azurewebsites.net/answeredquestions.text?min-answer.dateOfAnswer=2018-10-18&_page=0&answeringDeptSortName=Treasury&max-answer.dateOfAnswer=2019-03-29", "hasPart" : "http://eldaddp.azurewebsites.net/answeredquestions.text?min-answer.dateOfAnswer=2018-10-18&answeringDeptSortName=Treasury&max-answer.dateOfAnswer=2019-03-29", "isPartOf" : "http://eldaddp.azurewebsites.net/answeredquestions.text?min-answer.dateOfAnswer=2018-10-18&answeringDeptSortName=Treasury&max-answer.dateOfAnswer=2019-03-29", "items" : [{"_about" : "http://data.parliament.uk/resources/1104794", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1104794/answer", "answerText" : {"_value" : "

There is no difference in the VAT treatment of business activity based on the mode of delivery. UK VAT rules apply equally to accommodation bookings, whether made online or not.<\/p>

<\/p>

The government also announced a new Digital Services Tax at Budget 2018. From April 2020 this will apply a 2% tax to the UK revenues of search engines, social media platforms and online marketplaces, and is forecast to raise £1.5bn over four years.<\/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" : "2019-03-28", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-03-28T17:06:06.447Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-03-25", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Holiday Accommodation: 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 effectiveness of the taxation rate for online accommodation booking businesses.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4124", "label" : {"_value" : "Biography information for Chi Onwurah"} } , "tablingMemberConstituency" : {"_value" : "Newcastle upon Tyne Central"} , "tablingMemberPrinted" : [{"_value" : "Chi Onwurah"} ], "uin" : "236411"} , {"_about" : "http://data.parliament.uk/resources/1104795", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1104795/answer", "answerText" : {"_value" : "

HMRC\u2019s office in Portsmouth is being retained as a transitional site until 2025-26.<\/p>

<\/p>

HMRC\u2019s decision to move to regional centres is intended to improve the efficiency and delivery of HMRC\u2019s objectives. HMRC is committed to maximising tax revenue, increasing compliance and reducing the tax gap while delivering best value to the taxpayer and has to prioritise these aims.<\/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" : "2019-03-28", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-03-28T16:56:51.58Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-03-25", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Revenue and Customs: Portsmouth"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, if he will publish in full the results from any local economic impact assessment ahead of the decision to close the HMRC office in Portsmouth.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4653", "label" : {"_value" : "Biography information for Stephen Morgan"} } , "tablingMemberConstituency" : {"_value" : "Portsmouth South"} , "tablingMemberPrinted" : [{"_value" : "Stephen Morgan"} ], "uin" : "236517"} , {"_about" : "http://data.parliament.uk/resources/1104796", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1104796/answer", "answerText" : {"_value" : "

The HMRC office at Portsmouth, Lynx House, is scheduled to close in 2025-26 under HMRC\u2019s location strategy. The number of staff in the office who may be at risk of redundancy will not be known until after the completion of conversations between staff and their managers. The discussions are held around a year in advance of any move and take personal circumstances into account.<\/p>

<\/p>

HMRC wants to keep as many employees as possible as it moves to its regional centres. It has been clear that if someone can move to a regional centre and has the skills it needs or is able to develop them, there will be a role for them.<\/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" : "2019-03-28", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-03-28T16:57:33.23Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-03-25", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Revenue and Customs: Portsmouth"} , "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 is the cumulative length of service of all HMRC staff (a) employed at and (b) at risk of redundancy from the closure of the Portsmouth office.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4653", "label" : {"_value" : "Biography information for Stephen Morgan"} } , "tablingMemberConstituency" : {"_value" : "Portsmouth South"} , "tablingMemberPrinted" : [{"_value" : "Stephen Morgan"} ], "uin" : "236518"} , {"_about" : "http://data.parliament.uk/resources/1104812", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1104812/answer", "answerText" : {"_value" : "

The commemorative 50p to mark the UK leaving the European Union will be made available following the UK\u2019s departure. As previously confirmed, the coin will be available to buy from the Royal Mint and will not go into circulation. Those interested in purchasing a coin can register their details on the Royal Mint\u2019s website.<\/p>

<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4320", "label" : {"_value" : "Biography information for Robert Jenrick"} } , "answeringMemberConstituency" : {"_value" : "Newark"} , "answeringMemberPrinted" : {"_value" : "Robert Jenrick"} , "dateOfAnswer" : {"_value" : "2019-03-28", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-03-28T16:17:16.387Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-03-25", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Coinage"} , "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 5 February 2019 to Question 215222 on Brexit: Festivals and Special Occasions, on what date The Royal Mint plans for the 50 pence coin commemorating the UK\u2019s departure from the EU to go into circulation.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4432", "label" : {"_value" : "Biography information for Patrick Grady"} } , "tablingMemberConstituency" : {"_value" : "Glasgow North"} , "tablingMemberPrinted" : [{"_value" : "Patrick Grady"} ], "uin" : "236421"} , {"_about" : "http://data.parliament.uk/resources/1104813", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1104813/answer", "answerText" : {"_value" : "

The commemorative 50p to mark the UK leaving the European Union will be made available following the UK\u2019s departure.<\/p>

<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4320", "label" : {"_value" : "Biography information for Robert Jenrick"} } , "answeringMemberConstituency" : {"_value" : "Newark"} , "answeringMemberPrinted" : {"_value" : "Robert Jenrick"} , "dateOfAnswer" : {"_value" : "2019-03-28", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-03-28T17:40:00.937Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-03-25", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Coinage"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, on what date The Royal Mint began or plans to begin production of the 50 pence coin commemorating the UK\u2019s departure from the EU.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4432", "label" : {"_value" : "Biography information for Patrick Grady"} } , "tablingMemberConstituency" : {"_value" : "Glasgow North"} , "tablingMemberPrinted" : [{"_value" : "Patrick Grady"} ], "uin" : "236422"} , {"_about" : "http://data.parliament.uk/resources/1104814", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1104814/answer", "answerText" : {"_value" : "

The cost of designing and producing commemorative coins is met by the Royal Mint out of its own revenues, at no cost to the taxpayer.<\/p>

<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4320", "label" : {"_value" : "Biography information for Robert Jenrick"} } , "answeringMemberConstituency" : {"_value" : "Newark"} , "answeringMemberPrinted" : {"_value" : "Robert Jenrick"} , "dateOfAnswer" : {"_value" : "2019-03-28", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-03-28T16:05:32.457Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-03-25", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Coinage"} , "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 costs The Royal Mint has incurred for the (a) design and (b) production of the 50 pence coin commemorating the UK\u2019s departure from the EU.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4432", "label" : {"_value" : "Biography information for Patrick Grady"} } , "tablingMemberConstituency" : {"_value" : "Glasgow North"} , "tablingMemberPrinted" : [{"_value" : "Patrick Grady"} ], "uin" : "236423"} , {"_about" : "http://data.parliament.uk/resources/1104916", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1104916/answer", "answerText" : {"_value" : "

Page 100 of the OBR\u2019s March 2019 Economic & Fiscal Outlook contains the Tax-Free Childcare forecast, including forecast spending for 2019/20 (https://cdn.obr.uk/March-2019_EFO_Web-Accessible.pdf<\/a>).<\/p>

<\/p>

The forecast cost of Employer Supported Childcare tax reliefs in 2019/20 is £539m.<\/p>

<\/p>

The forecast cost of the childcare element of Working Tax Credit in 2019/20 is £1,022m. This is in line with OBR methodology which assumes Universal Credit has no impact on the Working Tax Credit forecast.<\/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" : "2019-03-28", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-03-28T14:20:12.783Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-03-25", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Children: Day Care"} , "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 25 March 2019 to Question 233582 on Children: Day Care, how much funding his Department plans to allocate to (a) tax free childcare, (b) employer supported childcare and (c) the childcare element of Working Tax Credit in 2019-20.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4356", "label" : {"_value" : "Biography information for Angela Rayner"} } , "tablingMemberConstituency" : {"_value" : "Ashton-under-Lyne"} , "tablingMemberPrinted" : [{"_value" : "Angela Rayner"} ], "uin" : "236450"} , {"_about" : "http://data.parliament.uk/resources/1104923", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1104923/answer", "answerText" : {"_value" : "

The Digital Services Tax is forecast to raise approximately £1.5 billion over four years. The costing methodology is set out in further detail on page 21 of the Autumn Budget 2018 policy costings note found here:<\/p>

<\/p>

https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/752208/Budget_2018_policy_costings_PDF.pdf<\/a><\/p>

<\/p>

The costing methodology was certified by the Office for Budget Responsibility as reasonable and central.<\/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" : "2019-03-28", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-03-28T17:07:54.567Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-03-25", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Digital Technology: 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 criteria his Department used to calculate the estimated revenue from the digital services tax proposed in 2018 Budget.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4657", "label" : {"_value" : "Biography information for Anneliese Dodds"} } , "tablingMemberConstituency" : {"_value" : "Oxford East"} , "tablingMemberPrinted" : [{"_value" : "Anneliese Dodds"} ], "uin" : "236552"} , {"_about" : "http://data.parliament.uk/resources/1104924", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1104924/answer", "answerText" : {"_value" : "

The government recently finished a consultation on the design and administration of the Digital Services Tax, which sought views on the appropriate anti-avoidance provisions for the tax. A response will be published in due course. The proposed design did not include anti-treaty shopping provisions.<\/p>

<\/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" : "2019-03-28", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-03-28T17:06:34.4Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-03-25", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Digital Technology: 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 his Department has made of how the anti-treaty-shopping provisions within the Digital Services Tax proposed in the 2018 Budget would be used; and what modelling his Department has has undertaken on that subject.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4657", "label" : {"_value" : "Biography information for Anneliese Dodds"} } , "tablingMemberConstituency" : {"_value" : "Oxford East"} , "tablingMemberPrinted" : [{"_value" : "Anneliese Dodds"} ], "uin" : "236553"} , {"_about" : "http://data.parliament.uk/resources/1104925", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1104925/answer", "answerText" : {"_value" : "

The government has had discussions with its counterparts within the OECD on the application of the Digital Services Tax, as well as about long-term corporate tax reform. Since the announcement at Budget a number of other countries have indicated they intend to implement their own versions of Digital Services Taxes.<\/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" : "2019-03-28", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-03-28T17:04:07.337Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-03-25", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Digital Technology: 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 discussions his Department has had with its counterparts in other countries on the application of the digital services tax proposed in Budget 2018.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4657", "label" : {"_value" : "Biography information for Anneliese Dodds"} } , "tablingMemberConstituency" : {"_value" : "Oxford East"} , "tablingMemberPrinted" : [{"_value" : "Anneliese Dodds"} ], "uin" : "236554"} ], "itemsPerPage" : 10, "next" : "http://eldaddp.azurewebsites.net/answeredquestions.text?min-answer.dateOfAnswer=2018-10-18&_page=1&answeringDeptSortName=Treasury&max-answer.dateOfAnswer=2019-03-29", "page" : 0, "startIndex" : 1, "totalResults" : 1446, "type" : ["http://purl.org/linked-data/api/vocab#ListEndpoint", "http://purl.org/linked-data/api/vocab#Page"]} }