{ "format" : "linked-data-api", "version" : "0.2", "result" : {"_about" : "http://eldaddp.azurewebsites.net/answeredquestions.text?creator.label=Biography+information+for+Mr+Nigel+Evans&version=2", "definition" : "http://eldaddp.azurewebsites.net/meta/answeredquestions.text?creator.label=Biography+information+for+Mr+Nigel+Evans&version=2", "extendedMetadataVersion" : "http://eldaddp.azurewebsites.net/answeredquestions.text?_metadata=all&creator.label=Biography+information+for+Mr+Nigel+Evans&version=2", "first" : "http://eldaddp.azurewebsites.net/answeredquestions.text?_page=0&creator.label=Biography+information+for+Mr+Nigel+Evans&version=2", "hasPart" : "http://eldaddp.azurewebsites.net/answeredquestions.text?creator.label=Biography+information+for+Mr+Nigel+Evans&version=2", "isPartOf" : "http://eldaddp.azurewebsites.net/answeredquestions.text?creator.label=Biography+information+for+Mr+Nigel+Evans&version=2", "items" : [{"_about" : "http://data.parliament.uk/resources/1134584", "AnsweringBody" : [{"_value" : "Department for Environment, Food and Rural Affairs"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1134584/answer", "answerText" : {"_value" : "

The 2018 Regulations updated the regulatory regimes for a number of licensed animal related activities, including different styles of dog boarding, by introducing strict statutory minimum welfare standards. Local authorities are responsible for enforcing the 2018 Regulations and have powers to issue or revoke licences, and powers of entry and inspection. Each local authority would hold the information requested and the Government does not require it to be submitted centrally.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4033", "label" : {"_value" : "Biography information for David Rutley"} } , "answeringMemberConstituency" : {"_value" : "Macclesfield"} , "answeringMemberPrinted" : {"_value" : "David Rutley"} , "dateOfAnswer" : {"_value" : "2019-07-03", "_datatype" : "dateTime"} , "groupedQuestionUIN" : {"_value" : "268976"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-07-03T16:21:01.82Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "13"} , "answeringDeptShortName" : {"_value" : "Environment, Food and Rural Affairs"} , "answeringDeptSortName" : {"_value" : "Environment, Food and Rural Affairs"} , "date" : {"_value" : "2019-06-25", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Animal Housing: Licensing"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Secretary of State for Environment, Food and Rural Affairs, what the average cost is of a premise check for a non multi-boarding dog boarding host since the implementation of the Animal Welfare (Licensing of Activities Involving Animals) (England) Regulations 2018.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/474", "label" : {"_value" : "Biography information for Mr Nigel Evans"} } , "tablingMemberConstituency" : {"_value" : "Ribble Valley"} , "tablingMemberPrinted" : [{"_value" : "Mr Nigel Evans"} ], "uin" : "268977"} , {"_about" : "http://data.parliament.uk/resources/1132456", "AnsweringBody" : [{"_value" : "Department of Health and Social Care"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1132456/answer", "answerText" : {"_value" : "

The primary objective of Stoptober is to generate quit attempts amongst smokers in England. Latest available data show that 16% of smokers in England reported making a Stoptober quit attempt in 2017.<\/p>

Although switching to vaping is not the primary objective of the campaign, latest figures show that 42% of smokers who made a Stoptober quit reported using an e-cigarette in 2017.<\/p>

In 2017, 8% of smokers making a Stoptober quit attempt reported still not smoking by early November. Public Health England does not measure beyond this point.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4455", "label" : {"_value" : "Biography information for Seema Kennedy"} } , "answeringMemberConstituency" : {"_value" : "South Ribble"} , "answeringMemberPrinted" : {"_value" : "Seema Kennedy"} , "dateOfAnswer" : {"_value" : "2019-06-25", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-06-25T16:14:18.353Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "17"} , "answeringDeptShortName" : {"_value" : "Health and Social Care"} , "answeringDeptSortName" : {"_value" : "Health and Social Care"} , "date" : {"_value" : "2019-06-17", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Smoking: Health Education"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Secretary of State for Health and Social Care, what assessment he has made of the effectiveness of the annual Stoptober campaign in getting smokers (a) to switch to vaping and (b) to quit entirely.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/474", "label" : {"_value" : "Biography information for Mr Nigel Evans"} } , "tablingMemberConstituency" : {"_value" : "Ribble Valley"} , "tablingMemberPrinted" : [{"_value" : "Mr Nigel Evans"} ], "uin" : "265442"} , {"_about" : "http://data.parliament.uk/resources/1132458", "AnsweringBody" : [{"_value" : "Department of Health and Social Care"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1132458/answer", "answerText" : {"_value" : "

The Government is committed to helping people to quit smoking by permitting innovative technologies that minimise the risk of harm, and through maximising the availability of safer alternatives to smoking. Public Health England continues to provide smokers and the public with clear, evidence based and accurate information on the relative harm of nicotine, e-cigarettes, other nicotine delivery systems and smoked tobacco, to enable informed decision-making. There were over 2.5 million e-cigarettes users in England in 2017, an increase from 1.6 million in 2014. Over half of those using e-cigarettes have quit smoking for good. Adult smoking prevalence in England is at its lowest level on record at 14.9%.<\/p>

<\/p>

<\/strong><\/p>

<\/strong><\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4455", "label" : {"_value" : "Biography information for Seema Kennedy"} } , "answeringMemberConstituency" : {"_value" : "South Ribble"} , "answeringMemberPrinted" : {"_value" : "Seema Kennedy"} , "dateOfAnswer" : {"_value" : "2019-06-25", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-06-25T16:13:22.313Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "17"} , "answeringDeptShortName" : {"_value" : "Health and Social Care"} , "answeringDeptSortName" : {"_value" : "Health and Social Care"} , "date" : {"_value" : "2019-06-17", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Smoking: Health Education"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Secretary of State for Health and Social Care, whether the findings by Public Health England that e-cigarettes are around 95 per cent less harmful to health than traditional cigarettes are reaching the target audience; and if he will make a statement.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/474", "label" : {"_value" : "Biography information for Mr Nigel Evans"} } , "tablingMemberConstituency" : {"_value" : "Ribble Valley"} , "tablingMemberPrinted" : [{"_value" : "Mr Nigel Evans"} ], "uin" : "265444"} , {"_about" : "http://data.parliament.uk/resources/1123215", "AnsweringBody" : [{"_value" : "Department for International Development"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1123215/answer", "answerText" : {"_value" : "

The UN Climate Action Summit will be a critical moment for accelerating global climate ambition \u2013 cutting emissions, building resilience and mobilising finance \u2013 and the Government is fully committed to ensuring its success.<\/p>

The UK is leading on resilience and adaptation with Egypt, and our ambition for the Summit is to send a clear political signal that we urgently need to act on climate risk. We aim to drive systemic change in the way the world plans and invests to secure food and water and reduce the impact of disaster. The international community needs to step up efforts to support vulnerable people and the planet to better prepare for and withstand climate shocks and stresses.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4107", "label" : {"_value" : "Biography information for Dame Harriett Baldwin"} } , "answeringMemberConstituency" : {"_value" : "West Worcestershire"} , "answeringMemberPrinted" : {"_value" : "Harriett Baldwin"} , "dateOfAnswer" : {"_value" : "2019-05-02", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-05-02T15:47:10.377Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "20"} , "answeringDeptShortName" : {"_value" : "International Development"} , "answeringDeptSortName" : {"_value" : "International Development"} , "date" : {"_value" : "2019-04-25", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Climate Change Convention"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Secretary of State for International Development, what the Government's priorities are for the UN Secretary-General\u2019s 2019 Climate Change summit.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/474", "label" : {"_value" : "Biography information for Mr Nigel Evans"} } , "tablingMemberConstituency" : {"_value" : "Ribble Valley"} , "tablingMemberPrinted" : [{"_value" : "Mr Nigel Evans"} ], "uin" : "247589"} , {"_about" : "http://data.parliament.uk/resources/1079342", "AnsweringBody" : [{"_value" : "Department for Work and Pensions"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1079342/answer", "answerText" : {"_value" : "

Using the Annual Population Survey, the Office for National Statistics estimate constituency level employment rates at a 95% confidence level between a lower and upper bound. As can be seen in the table below, a reliable trend cannot be identified at this geography, due to the sample size being too small.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4014", "label" : {"_value" : "Biography information for Sir Alok Sharma"} } , "answeringMemberConstituency" : {"_value" : "Reading West"} , "answeringMemberPrinted" : {"_value" : "Alok Sharma"} , "dateOfAnswer" : {"_value" : "2019-03-07", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-03-07T16:30:06.963Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "29"} , "answeringDeptShortName" : {"_value" : "Work and Pensions"} , "answeringDeptSortName" : {"_value" : "Work and Pensions"} , "date" : {"_value" : "2019-02-28", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Employment: Ribble Valley"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Secretary of State for Work and Pensions, what the employment rate in the Ribble Valley constituency was in each year since 2016.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/474", "label" : {"_value" : "Biography information for Mr Nigel Evans"} } , "tablingMemberConstituency" : {"_value" : "Ribble Valley"} , "tablingMemberPrinted" : [{"_value" : "Mr Nigel Evans"} ], "uin" : "227048"} , {"_about" : "http://data.parliament.uk/resources/1078519", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1078519/answer", "answerText" : {"_value" : "

As the Worldwide harmonised Light vehicles Test Procedure (WLTP) aims to replicate real-world driving conditions more closely, it is expected that reported CO2<\/sub> values will increase.<\/p>

<\/p>

Through the review of WLTP and vehicle taxes, the government has engaged with stakeholders to determine the impact on tax liabilities and the UK\u2019s environmental objectives.<\/p>

<\/p>

The review closed on 17 February and the responses are currently being analysed. The government has committed to publishing a response in the spring.<\/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" : "2019-03-06", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-03-06T11:46:19.137Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-02-27", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Company Cars: 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 steps he is taking to tackle the financial effect of the introduction of the Worldwide Harmonised Light Vehicle Test Procedure on company car drivers.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/474", "label" : {"_value" : "Biography information for Mr Nigel Evans"} } , "tablingMemberConstituency" : {"_value" : "Ribble Valley"} , "tablingMemberPrinted" : [{"_value" : "Mr Nigel Evans"} ], "uin" : "226551"} , {"_about" : "http://data.parliament.uk/resources/1055234", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1055234/answer", "answerText" : {"_value" : "

Disguised Remuneration (DR) schemes are contrived arrangements that pay loans in place of ordinary remuneration with the sole purpose of avoiding income tax and National Insurance contributions.<\/p>

<\/p>

HMRC is working hard to help individuals get out of tax avoidance for good and is encouraging anyone who is concerned about their ability to pay what they owe, to contact them as soon as possible to discuss their position. In November 2017, HMRC set up a dedicated helpline for those wanting to settle their avoidance scheme use, and discuss payment options. HMRC will work with all individuals to reach a manageable and sustainable payment plan wherever possible.<\/p>

<\/p>

Since the announcement of the 2019 loan charge at Budget 2016, HMRC has now agreed settlements on disguised remuneration schemes with employers and individuals totalling over £1 billion. Pay As You Earn (PAYE) liabilities fall on the employer in the first instance. The charge on DR loans does not change this principle and the employee will only be liable where the amount cannot reasonably be collected from the employer, such as where the employer is offshore or no longer exists. Around 85% of the settlement yield since 2016 is from employers, with less than 15% from individuals.<\/p>

<\/p>

HMRC has also introduced a simplified process for those who choose to settle their use of DR avoidance schemes before the loan charge arises. DR scheme users who currently have an income of less than £50,000 and are no longer engaging in tax avoidance can automatically agree a payment plan of up to five years without the need to give HMRC any information about their income and assets. This arrangement has been extended to 7 years for scheme users who have an income of less than £30,000.<\/p>

<\/p>

Those who consider they need more than five (or seven) years to pay what they owe or who earn £50,000 or more should still come forward and talk to HMRC about payment terms. There are no defined minimum or maximum time periods for payment arrangements and HMRC can tailor any payment plan to their individual financial circumstances.<\/p>

<\/p>

The Government has introduced comprehensive double taxation provisions to ensure that no individual will pay income tax twice on the same income. More information is included in the DR Technical Note published by HMRC on 5 December 2016. Where employers have paid the income tax and NICs due on loans made through these schemes, the individual will not be liable to the loan charge.<\/p>

<\/p>

Information on the proportion of employers who paid their employees through an Employer Benefit Trust (EBT) arrangements and have paid the PAYE and NICs due is not readily available and could only be provided at disproportionate cost.<\/p>

<\/p>

A list of scheme providers that have paid taxes on loans given to individuals through an EBT scheme cannot be released because of HMRC\u2019s duty of confidentiality.<\/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" : "2019-02-13", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "216968"} , {"_value" : "216969"} , {"_value" : "216971"} , {"_value" : "216972"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-02-13T13:30:31.433Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-02-05", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Tax Avoidance"} , "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 Loan Charge 2019, whether employees will be exempt from paying taxes in relation to those loans in cases where employers have paid PAYE on loans given to their employees through an employment benefit trust scheme since 1999.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/474", "label" : {"_value" : "Biography information for Mr Nigel Evans"} } , "tablingMemberConstituency" : {"_value" : "Ribble Valley"} , "tablingMemberPrinted" : [{"_value" : "Mr Nigel Evans"} ], "uin" : "216970"} , {"_about" : "http://data.parliament.uk/resources/1055235", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1055235/answer", "answerText" : {"_value" : "

Disguised Remuneration (DR) schemes are contrived arrangements that pay loans in place of ordinary remuneration with the sole purpose of avoiding income tax and National Insurance contributions.<\/p>

<\/p>

HMRC is working hard to help individuals get out of tax avoidance for good and is encouraging anyone who is concerned about their ability to pay what they owe, to contact them as soon as possible to discuss their position. In November 2017, HMRC set up a dedicated helpline for those wanting to settle their avoidance scheme use, and discuss payment options. HMRC will work with all individuals to reach a manageable and sustainable payment plan wherever possible.<\/p>

<\/p>

Since the announcement of the 2019 loan charge at Budget 2016, HMRC has now agreed settlements on disguised remuneration schemes with employers and individuals totalling over £1 billion. Pay As You Earn (PAYE) liabilities fall on the employer in the first instance. The charge on DR loans does not change this principle and the employee will only be liable where the amount cannot reasonably be collected from the employer, such as where the employer is offshore or no longer exists. Around 85% of the settlement yield since 2016 is from employers, with less than 15% from individuals.<\/p>

<\/p>

HMRC has also introduced a simplified process for those who choose to settle their use of DR avoidance schemes before the loan charge arises. DR scheme users who currently have an income of less than £50,000 and are no longer engaging in tax avoidance can automatically agree a payment plan of up to five years without the need to give HMRC any information about their income and assets. This arrangement has been extended to 7 years for scheme users who have an income of less than £30,000.<\/p>

<\/p>

Those who consider they need more than five (or seven) years to pay what they owe or who earn £50,000 or more should still come forward and talk to HMRC about payment terms. There are no defined minimum or maximum time periods for payment arrangements and HMRC can tailor any payment plan to their individual financial circumstances.<\/p>

<\/p>

The Government has introduced comprehensive double taxation provisions to ensure that no individual will pay income tax twice on the same income. More information is included in the DR Technical Note published by HMRC on 5 December 2016. Where employers have paid the income tax and NICs due on loans made through these schemes, the individual will not be liable to the loan charge.<\/p>

<\/p>

Information on the proportion of employers who paid their employees through an Employer Benefit Trust (EBT) arrangements and have paid the PAYE and NICs due is not readily available and could only be provided at disproportionate cost.<\/p>

<\/p>

A list of scheme providers that have paid taxes on loans given to individuals through an EBT scheme cannot be released because of HMRC\u2019s duty of confidentiality.<\/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" : "2019-02-13", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "216968"} , {"_value" : "216969"} , {"_value" : "216970"} , {"_value" : "216972"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-02-13T13:30:31.467Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-02-05", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Tax Avoidance"} , "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 Loan Charge 2019, whether he has published a list of scheme providers that have paid taxes on loans given to individuals through an employment benefit trust scheme since 1999.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/474", "label" : {"_value" : "Biography information for Mr Nigel Evans"} } , "tablingMemberConstituency" : {"_value" : "Ribble Valley"} , "tablingMemberPrinted" : [{"_value" : "Mr Nigel Evans"} ], "uin" : "216971"} , {"_about" : "http://data.parliament.uk/resources/1055236", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1055236/answer", "answerText" : {"_value" : "

Disguised Remuneration (DR) schemes are contrived arrangements that pay loans in place of ordinary remuneration with the sole purpose of avoiding income tax and National Insurance contributions.<\/p>

<\/p>

HMRC is working hard to help individuals get out of tax avoidance for good and is encouraging anyone who is concerned about their ability to pay what they owe, to contact them as soon as possible to discuss their position. In November 2017, HMRC set up a dedicated helpline for those wanting to settle their avoidance scheme use, and discuss payment options. HMRC will work with all individuals to reach a manageable and sustainable payment plan wherever possible.<\/p>

<\/p>

Since the announcement of the 2019 loan charge at Budget 2016, HMRC has now agreed settlements on disguised remuneration schemes with employers and individuals totalling over £1 billion. Pay As You Earn (PAYE) liabilities fall on the employer in the first instance. The charge on DR loans does not change this principle and the employee will only be liable where the amount cannot reasonably be collected from the employer, such as where the employer is offshore or no longer exists. Around 85% of the settlement yield since 2016 is from employers, with less than 15% from individuals.<\/p>

<\/p>

HMRC has also introduced a simplified process for those who choose to settle their use of DR avoidance schemes before the loan charge arises. DR scheme users who currently have an income of less than £50,000 and are no longer engaging in tax avoidance can automatically agree a payment plan of up to five years without the need to give HMRC any information about their income and assets. This arrangement has been extended to 7 years for scheme users who have an income of less than £30,000.<\/p>

<\/p>

Those who consider they need more than five (or seven) years to pay what they owe or who earn £50,000 or more should still come forward and talk to HMRC about payment terms. There are no defined minimum or maximum time periods for payment arrangements and HMRC can tailor any payment plan to their individual financial circumstances.<\/p>

<\/p>

The Government has introduced comprehensive double taxation provisions to ensure that no individual will pay income tax twice on the same income. More information is included in the DR Technical Note published by HMRC on 5 December 2016. Where employers have paid the income tax and NICs due on loans made through these schemes, the individual will not be liable to the loan charge.<\/p>

<\/p>

Information on the proportion of employers who paid their employees through an Employer Benefit Trust (EBT) arrangements and have paid the PAYE and NICs due is not readily available and could only be provided at disproportionate cost.<\/p>

<\/p>

A list of scheme providers that have paid taxes on loans given to individuals through an EBT scheme cannot be released because of HMRC\u2019s duty of confidentiality.<\/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" : "2019-02-13", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "216968"} , {"_value" : "216969"} , {"_value" : "216970"} , {"_value" : "216971"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-02-13T13:30:31.513Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-02-05", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Tax Avoidance"} , "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 Loan Charge 2019, what safeguards his Department has put in place to prevent double taxation in cases where the taxes now due on employment benefit trust loans have already been collected from scheme providers.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/474", "label" : {"_value" : "Biography information for Mr Nigel Evans"} } , "tablingMemberConstituency" : {"_value" : "Ribble Valley"} , "tablingMemberPrinted" : [{"_value" : "Mr Nigel Evans"} ], "uin" : "216972"} , {"_about" : "http://data.parliament.uk/resources/1024017", "AnsweringBody" : [{"_value" : "Department of Health and Social Care"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1024017/answer", "answerText" : {"_value" : "

There are no current plans to allocate additional funding to the childhood obesity strategy.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4067", "label" : {"_value" : "Biography information for Steve Brine"} } , "answeringMemberConstituency" : {"_value" : "Winchester"} , "answeringMemberPrinted" : {"_value" : "Steve Brine"} , "dateOfAnswer" : {"_value" : "2018-12-19", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2018-12-19T11:57:28.363Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "17"} , "answeringDeptShortName" : {"_value" : "Health and Social Care"} , "answeringDeptSortName" : {"_value" : "Health and Social Care"} , "date" : {"_value" : "2018-12-12", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Obesity: Children"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Secretary of State for Health and Social Care, whether he plans to allocate additional funding to the Childhood Obesity Strategy.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/474", "label" : {"_value" : "Biography information for Mr Nigel Evans"} } , "tablingMemberConstituency" : {"_value" : "Ribble Valley"} , "tablingMemberPrinted" : [{"_value" : "Mr Nigel Evans"} ], "uin" : "201587"} ], "itemsPerPage" : 10, "next" : "http://eldaddp.azurewebsites.net/answeredquestions.text?_page=1&creator.label=Biography+information+for+Mr+Nigel+Evans&version=2", "page" : 0, "startIndex" : 1, "totalResults" : 85, "type" : ["http://purl.org/linked-data/api/vocab#ListEndpoint", "http://purl.org/linked-data/api/vocab#Page"]} }