The taper on profits between £50,000 and £250,000 is designed to ensure that the benefit of the small profits rate is targeted at the smallest businesses, while at the same time minimising economic distortions for those to which it applies.<\/p>
<\/p>
Companies with profits within the taper will continue to be subject to an effective tax rate on profit that is below the main rate.<\/p>
<\/p>
The economic impacts of the Corporation Tax rate increase are forecast by the independent Office for Budget Responsibility and contained within its Economic and Fiscal Outlook.<\/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" : "2021-03-16", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-03-16T13:26:37.937Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-03-11", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Corporation 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 his Department has made of the potential effect on economic activity and investment of the corporation tax taper from 2023-24 on profits between £50,000 and £250,000.", "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" : "167298"} , {"_about" : "http://data.parliament.uk/resources/1301819", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1301819/answer", "answerText" : {"_value" : "
The objective of the Job Retention Bonus (JRB) was to incentivise employers to retain employees between November, when the Coronavirus Job Retention Scheme (CJRS) was due to end, and the end of January through a £1,000 bonus paid to the employer. However, the subsequent extension of the CJRS to April (now September) allowed employers to retain their staff during that period by covering 80% of the furloughed employees\u2019 wages. Given this further extension to the end of September, the policy intent of the JRB falls away.<\/p>
<\/p>
The Government remains committed to redeploying a retention incentive at the appropriate time.<\/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" : "2021-03-16", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-03-16T13:54:48.467Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-03-11", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Employment: Coronavirus"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, whether his Department plans to offer a retention incentive to businesses who continue to employ furloughed workers following the withdrawal of the Job Retention Bonus.", "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" : "167299"} , {"_about" : "http://data.parliament.uk/resources/1301827", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1301827/answer", "answerText" : {"_value" : "
The fourth Self-Employment Income Support Scheme (SEISS) grant will be available to claim from late April and HMRC will contact potential claimants from mid-April. This is because HMRC will need to process the data received in millions of 2019/20 Self-Assessment returns prior to making payments.<\/p>
<\/p>
In recognition of the immense pressures that many people are facing due the pandemic, the Government sought to provide a breathing space by waiving the penalty for the late filing of tax returns received after the 31 January statutory deadline and by 28 February. Self-Assessment returns filed by 2 March can now be taken into account for the fourth and fifth SEISS grant.<\/p>
<\/p>
For those requiring further support, the SEISS continues to be just one element of a wider package of support for the self-employed. The temporary £20 per week increase to the Universal Credit standard allowance has been extended for six months, and the Government has decided to extend the suspension of the Minimum Income Floor for three months, to the end of July 2021, so that where self-employed claimants' earnings have fallen significantly, their Universal Credit award will have increased to reflect their lower earnings. In addition to this, they may also have access to other elements of the package, including Restart Grants, the Recovery Loan scheme, business rates relief, and other business support schemes.<\/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" : "2021-03-16", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-03-16T13:12:10.113Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-03-11", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Self-employment Income Support Scheme"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, with reference to the Self-Employment Income Support Scheme, what assessment his Department has made of the potential merits of an advance payment system for people who are (a) facing financial hardship and (b) struggling financially following payment of self-assessment tax returns prior to the issuing of the fourth grant under that scheme.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4467", "label" : {"_value" : "Biography information for Drew Hendry"} } , "tablingMemberConstituency" : {"_value" : "Inverness, Nairn, Badenoch and Strathspey"} , "tablingMemberPrinted" : [{"_value" : "Drew Hendry"} ], "uin" : "167261"} , {"_about" : "http://data.parliament.uk/resources/1301832", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1301832/answer", "answerText" : {"_value" : "
The Government welcomes the Business Banking Resolution Service (BBRS), which launched on the 15th February 2021. The BBRS offers a free, independent service which is designed to settle unresolved complaints from larger SMEs with the seven participating banks, who make up the majority of the business banking market.<\/p>
<\/p>
The former Chancellor, Philip Hammond wrote to the BBRS in 2018 to make clear that it is right the BBRS does not seek to re-open complaints that have already been settled under a previous independent redress scheme, but instead offers an opportunity for resolution to SMEs who have not had anywhere independent to take their complaint.<\/p>
<\/p>
Beyond that high-level guidance, I would like to stress the BBRS has been setup as an independent non-governmental body, and this independence is vital to its role. Its credibility, authority and value to SMEs would be undermined if it were possible for the Government to intervene in such matters.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4051", "label" : {"_value" : "Biography information for John Glen"} } , "answeringMemberConstituency" : {"_value" : "Salisbury"} , "answeringMemberPrinted" : {"_value" : "John Glen"} , "dateOfAnswer" : {"_value" : "2021-03-16", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-03-16T11:08:32.397Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-03-11", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Business Banking Resolution Service"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, with reference to the Business Banking Resolution Service (BBRS), if he will take steps to (a) encourage the adoption of the BBRS by banks to ensure accessibility, (b) resolve the outstanding terms of reference including eligibility and insolvency, (c) finalise and publish the BBRS process to deliver the service specified by the terms of reference, (d) demonstrate the independence of the BBRS and (e) enable the BBRS to resolve historical complaints.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4634", "label" : {"_value" : "Biography information for Christine Jardine"} } , "tablingMemberConstituency" : {"_value" : "Edinburgh West"} , "tablingMemberPrinted" : [{"_value" : "Christine Jardine"} ], "uin" : "167295"} , {"_about" : "http://data.parliament.uk/resources/1301847", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1301847/answer", "answerText" : {"_value" : "
Expenditure on the provision of plant and machinery for leasing is not eligible for the new 130% super-deduction capital allowance, as is the case with other first year allowances such as Enhanced Capital Allowances in Enterprise Zones.<\/p>
<\/p>
The super-deduction applies to investment on qualifying plant and machinery, including where that plant and machinery is for the purposes of digital transformation.<\/p>
<\/p>
The Government takes fraud, abuse and tax avoidance very seriously, which is why the Government has taken repeated action at fiscal events to tackle fraud, abuse and avoidance in the tax system.<\/p>
<\/p>
The super-deduction has been designed to safeguard against those risks. The legislation includes an anti-avoidance provision that applies to counteract arrangements which are contrived, abnormal or lacking a genuine commercial purpose. Further, there are existing rules that exclude connected party transactions from first-year allowances.<\/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" : "2021-03-16", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "167193"} , {"_value" : "167301"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-03-16T13:14:30.447Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-03-11", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Technology: Capital 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, whether investment in technology and digital transformation is eligible for super-deduction.", "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" : "167199"} , {"_about" : "http://data.parliament.uk/resources/1301903", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1301903/answer", "answerText" : {"_value" : "
The changes to the off-payroll working rules come into effect on 6 April 2021. The changes do not introduce a new tax liability. They ensure that the current rules, which have been in place since 2000, are applied correctly and complied with as originally intended.<\/p>
<\/p>
The rules only apply to individuals who are working like employees under the current employment status tests, and do not apply to the self-employed. It is fair that two individuals working in a similar way pay broadly the same tax and NICs, even if one of them works through their own company.<\/p>
<\/p>
Establishing exemptions for a certain group of taxpayers, regardless of whether they are working like employees under existing employment status law, would undermine the key principle of the rules that individuals working in a similar way should pay a similar amount of tax.<\/p>
<\/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" : "2021-03-16", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-03-16T13:31:35.597Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-03-11", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Off-payroll Working"} , "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 he has had with relevant stakeholders on the potential merits of establishing an exemption process for freelance workers who will be subject to forthcoming IR35 legislation.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4810", "label" : {"_value" : "Biography information for Mr Rob Roberts"} } , "tablingMemberConstituency" : {"_value" : "Delyn"} , "tablingMemberPrinted" : [{"_value" : "Rob Roberts"} ], "uin" : "167339"} , {"_about" : "http://data.parliament.uk/resources/1301957", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1301957/answer", "answerText" : {"_value" : "
The Barnett formula will apply in the usual way in relation to funding provided to the Ministry for Housing, Communities and Local Government to introduce Freeports in England.<\/p>
<\/p>
There are ongoing discussions with the devolved administrations to establish at least one Freeport in each of Scotland, Wales and Northern Ireland as soon as possible.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4095", "label" : {"_value" : "Biography information for Steve Barclay"} } , "answeringMemberConstituency" : {"_value" : "North East Cambridgeshire"} , "answeringMemberPrinted" : {"_value" : "Steve Barclay"} , "dateOfAnswer" : {"_value" : "2021-03-16", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-03-16T10:51:06.14Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-03-11", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Freeports: Public Expenditure"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, whether there will be a 100 per cent Barnett consequential in respect of the £175 million provided for freeports in England.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3943", "label" : {"_value" : "Biography information for Jonathan Edwards"} } , "tablingMemberConstituency" : {"_value" : "Carmarthen East and Dinefwr"} , "tablingMemberPrinted" : [{"_value" : "Jonathan Edwards"} ], "uin" : "167182"} , {"_about" : "http://data.parliament.uk/resources/1302000", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1302000/answer", "answerText" : {"_value" : "
The lower profit limit, below which companies will be eligible for the small profits rate, will be reduced in proportion to the number of associated companies a company has. This is designed to prevent companies with profits over the small profits thresholds from being divided up in an attempt to take advantage of the lower rate. The upper profit limit will also be subject to this rule. Associated companies rules also applied under the previous small profits rate.<\/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" : "2021-03-16", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-03-16T13:25:04.66Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-03-11", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Corporation 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 steps he is taking to prevent larger businesses dividing into several smaller businesses in order to be eligible for the new small profits rate of corporation tax from 2023-24.", "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" : "167300"} , {"_about" : "http://data.parliament.uk/resources/1302001", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1302001/answer", "answerText" : {"_value" : "
Expenditure on the provision of plant and machinery for leasing is not eligible for the new 130% super-deduction capital allowance, as is the case with other first year allowances such as Enhanced Capital Allowances in Enterprise Zones.<\/p>
<\/p>
The super-deduction applies to investment on qualifying plant and machinery, including where that plant and machinery is for the purposes of digital transformation.<\/p>
<\/p>
The Government takes fraud, abuse and tax avoidance very seriously, which is why the Government has taken repeated action at fiscal events to tackle fraud, abuse and avoidance in the tax system.<\/p>
<\/p>
The super-deduction has been designed to safeguard against those risks. The legislation includes an anti-avoidance provision that applies to counteract arrangements which are contrived, abnormal or lacking a genuine commercial purpose. Further, there are existing rules that exclude connected party transactions from first-year allowances.<\/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" : "2021-03-16", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "167193"} , {"_value" : "167199"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-03-16T13:14:30.5Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-03-11", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Corporation Tax: 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 he has made of the potential effect of the corporation tax super deduction on levels of fraud, abuse and tax avoidance relating to corporation tax.", "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" : "167301"} , {"_about" : "http://data.parliament.uk/resources/1302007", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1302007/answer", "answerText" : {"_value" : "
Expenditure on the provision of plant and machinery for leasing is not eligible for the new 130% super-deduction capital allowance, as is the case with other first year allowances such as Enhanced Capital Allowances in Enterprise Zones.<\/p>
<\/p>
The super-deduction applies to investment on qualifying plant and machinery, including where that plant and machinery is for the purposes of digital transformation.<\/p>
<\/p>
The Government takes fraud, abuse and tax avoidance very seriously, which is why the Government has taken repeated action at fiscal events to tackle fraud, abuse and avoidance in the tax system.<\/p>
<\/p>
The super-deduction has been designed to safeguard against those risks. The legislation includes an anti-avoidance provision that applies to counteract arrangements which are contrived, abnormal or lacking a genuine commercial purpose. Further, there are existing rules that exclude connected party transactions from first-year allowances.<\/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" : "2021-03-16", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "167199"} , {"_value" : "167301"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-03-16T13:14:30.377Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-03-11", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Capital 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, whether investment in plant and machinery intended to be subsequently leased is eligible for the new 130 per cent super deduction capital allowance.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4046", "label" : {"_value" : "Biography information for Bridget Phillipson"} } , "tablingMemberConstituency" : {"_value" : "Houghton and Sunderland South"} , "tablingMemberPrinted" : [{"_value" : "Bridget Phillipson"} ], "uin" : "167193"} ], "itemsPerPage" : 10, "next" : "http://eldaddp.azurewebsites.net/answeredquestions.text?_page=1&min-questionFirstAnswered.=2019-01-23T14%3A32%3A49.167Z&answeringDeptSortName=Treasury&max-questionFirstAnswered.=2021-03-16T16%3A42%3A04.647Z", "page" : 0, "startIndex" : 1, "totalResults" : 8310, "type" : ["http://purl.org/linked-data/api/vocab#ListEndpoint", "http://purl.org/linked-data/api/vocab#Page"]} }