{ "format" : "linked-data-api", "version" : "0.2", "result" : {"_about" : "http://eldaddp.azurewebsites.net/answeredquestions.text?date=2019-06-19®isteredInterest=false&hansardHeading=Research%3A+Tax+Allowances", "definition" : "http://eldaddp.azurewebsites.net/meta/answeredquestions.text?date=2019-06-19®isteredInterest=false&hansardHeading=Research%3A+Tax+Allowances", "extendedMetadataVersion" : "http://eldaddp.azurewebsites.net/answeredquestions.text?date=2019-06-19®isteredInterest=false&_metadata=all&hansardHeading=Research%3A+Tax+Allowances", "first" : "http://eldaddp.azurewebsites.net/answeredquestions.text?date=2019-06-19&_page=0®isteredInterest=false&hansardHeading=Research%3A+Tax+Allowances", "hasPart" : "http://eldaddp.azurewebsites.net/answeredquestions.text?date=2019-06-19®isteredInterest=false&hansardHeading=Research%3A+Tax+Allowances", "isPartOf" : "http://eldaddp.azurewebsites.net/answeredquestions.text?date=2019-06-19®isteredInterest=false&hansardHeading=Research%3A+Tax+Allowances", "items" : [{"_about" : "http://data.parliament.uk/resources/1133248", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1133248/answer", "answerText" : {"_value" : "

Research and Development (R&D) tax reliefs, including the small or medium-sized enterprise (SME) scheme, support businesses to invest and are a core part of the government\u2019s support for innovation.<\/p>

<\/p>

Budget 2018 announced a cap on the payable tax credit element of the SME tax relief scheme of three times the company\u2019s total PAYE and NICs liability for that year, to help prevent identified fraud and abuse of the scheme. The Government consulted on how the cap would be applied to minimise any impact on genuine businesses between 28 March and 24 May, and the responses to that consultation are presently under consideration.<\/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" : "2019-06-24", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-06-24T15:56:42.103Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-06-19", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Research: 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 steps his Department is taking to support SMEs affected by the cap on the R&D tax credit scheme.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1436", "label" : {"_value" : "Biography information for Paul Farrelly"} } , "tablingMemberConstituency" : {"_value" : "Newcastle-under-Lyme"} , "tablingMemberPrinted" : [{"_value" : "Paul Farrelly"} ], "uin" : "266762"} ], "itemsPerPage" : 10, "page" : 0, "startIndex" : 1, "totalResults" : 1, "type" : ["http://purl.org/linked-data/api/vocab#ListEndpoint", "http://purl.org/linked-data/api/vocab#Page"]} }