{ "format" : "linked-data-api", "version" : "0.2", "result" : {"_about" : "http://eldaddp.azurewebsites.net/answeredquestions.text?min-questionFirstAnswered.=2019-07-19T12%3A39%3A19.787Z&max-dateTabled=2019-07-11&dateTabled=2019-07-11", "definition" : "http://eldaddp.azurewebsites.net/meta/answeredquestions.text?min-questionFirstAnswered.=2019-07-19T12%3A39%3A19.787Z&max-dateTabled=2019-07-11&dateTabled=2019-07-11", "extendedMetadataVersion" : "http://eldaddp.azurewebsites.net/answeredquestions.text?min-questionFirstAnswered.=2019-07-19T12%3A39%3A19.787Z&max-dateTabled=2019-07-11&dateTabled=2019-07-11&_metadata=all", "first" : "http://eldaddp.azurewebsites.net/answeredquestions.text?_page=0&min-questionFirstAnswered.=2019-07-19T12%3A39%3A19.787Z&max-dateTabled=2019-07-11&dateTabled=2019-07-11", "hasPart" : "http://eldaddp.azurewebsites.net/answeredquestions.text?min-questionFirstAnswered.=2019-07-19T12%3A39%3A19.787Z&max-dateTabled=2019-07-11&dateTabled=2019-07-11", "isPartOf" : "http://eldaddp.azurewebsites.net/answeredquestions.text?min-questionFirstAnswered.=2019-07-19T12%3A39%3A19.787Z&max-dateTabled=2019-07-11&dateTabled=2019-07-11", "items" : [{"_about" : "http://data.parliament.uk/resources/1138380", "AnsweringBody" : [{"_value" : "Department for Work and Pensions"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1138380/answer", "answerText" : {"_value" : "

National statistics on child poverty are published annually in the \u201cHouseholds Before Average Income\u201d publication. These statistics do not separate households based on their employment in the gig economy and therefore do not make an assessment of the effect of the gig economy on levels of child poverty.<\/p>

<\/p>

Overall, 18 percent of children are in 'before housing costs absolute poverty' and 26 percent of children are in after housing costs absolute poverty. 'Before housing cost absolute poverty' is down by 1 percentage point since 2009/10 and after housing costs absolute poverty is down by 2 percentage points since 2009/10. The number of children in 'before housing cost absolute poverty' is unchanged since 2009/10 and has fallen by 100,000 for after housing cost absolute poverty.<\/p>

<\/p>

These statistics can be found using the link below, in table 4.2ts, in the file \u201cchildren-rends-hbai-1994-95-2017-18-tables.ods\u201d.<\/p>

https://www.gov.uk/government/statistics/households-below-average-income-199495-to-201718<\/a><\/p>

<\/p>

Advances in technology and the rise of the gig economy have increased opportunities for people to work more flexibly. While we welcome these opportunities, they cannot be at the expense of workers\u2019 rights. That is why the Prime Minister commissioned Matthew Taylor to undertake his review of Modern Working Practices, and why the Government is taking the decisive action set out in the Good Work Plan to address his recommendations.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4423", "label" : {"_value" : "Biography information for Will Quince"} } , "answeringMemberConstituency" : {"_value" : "Colchester"} , "answeringMemberPrinted" : {"_value" : "Will Quince"} , "dateOfAnswer" : {"_value" : "2019-07-19", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-07-19T12:39:19.787Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "29"} , "answeringDeptShortName" : {"_value" : "Work and Pensions"} , "answeringDeptSortName" : {"_value" : "Work and Pensions"} , "date" : {"_value" : "2019-07-11", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Poverty: 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 Work and Pensions, if he will make an assessment of the effect of the increase in the gig economy on levels of child poverty.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4471", "label" : {"_value" : "Biography information for Rachael Maskell"} } , "tablingMemberConstituency" : {"_value" : "York Central"} , "tablingMemberPrinted" : [{"_value" : "Rachael Maskell"} ], "uin" : "276233"} , {"_about" : "http://data.parliament.uk/resources/1138386", "AnsweringBody" : [{"_value" : "Department for Transport"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1138386/answer", "answerText" : {"_value" : "

The plug-in car grant (PICG) was introduced in 2011 to support the early market for ultra low emission vehicles (ULEVs). Through the PICG we have supported the purchase of over 200,000 plug-in vehicles, including around 100,000 plug-in hybrid vehicles. Last year, in light of increased demand and decreasing prices, we reviewed the PICG to focus on the cleanest vehicles. While sales of plug-in hybrids have decreased since the grant was reviewed, sales of zero emission cars are up by more than 60% in 2019 so far than for the same period in 2018. Overall, sales of all alternatively fuelled cars have increased this year, compared to the same period last year. In our Road to Zero Strategy we set out ambitions for uptake of ULEVs in the UK, and stated that consumer incentives in some form will continue to play a role beyond 2020. In addition, to accelerate the shift to zero emission cars, all zero emission models will pay no company car tax in 2020-21, 1% in 2021-22 before returning to the planned 2% rate in 2022-23 \u2013 a significant tax saving for employees and employers.<\/p>

<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4116", "label" : {"_value" : "Biography information for Sir Michael Ellis"} } , "answeringMemberConstituency" : {"_value" : "Northampton North"} , "answeringMemberPrinted" : {"_value" : "Michael Ellis"} , "dateOfAnswer" : {"_value" : "2019-07-19", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-07-19T12:45:06.263Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "27"} , "answeringDeptShortName" : {"_value" : "Transport"} , "answeringDeptSortName" : {"_value" : "Transport"} , "date" : {"_value" : "2019-07-11", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Electric Vehicles: Grants"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Secretary of State for Transport, pursuant to the Answer of 8 July 2019 to Question 271500, what assessment his Department has made of the effect of the changes to electric vehicle plug-in grants announced in November 2018 on the uptake of electric vehicles after 2021.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4253", "label" : {"_value" : "Biography information for Seema Malhotra"} } , "tablingMemberConstituency" : {"_value" : "Feltham and Heston"} , "tablingMemberPrinted" : [{"_value" : "Seema Malhotra"} ], "uin" : "276195"} , {"_about" : "http://data.parliament.uk/resources/1138398", "AnsweringBody" : [{"_value" : "Home Office"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1138398/answer", "answerText" : {"_value" : "

The Government is committed to identifying and supporting victims of modern slavery. The National Crime Agency regularly publishes NRM data, and the number of potential victims referred into the NRM for 2018 is available online here:<\/p>

https://nationalcrimeagency.gov.uk/component/finder/search?q=national+referral+mechanism+end+of+year+2018&Search=<\/a>
Annual summary statistics for previous years are also published on the NCA website.<\/p>

The statistics also show the outcomes of reasonable and conclusive grounds decisions. This data does not distinguish whether individuals are migrant detainees. Since 29th April this year the Single Competent Authority (SCA) took over responsibility for decision making in the NRM from the NCA and UKVI. Publishing of statistics for future years regarding the NRM will therefore be the responsibility of the Home Office.<\/p>

<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4399", "label" : {"_value" : "Biography information for Victoria Atkins"} } , "answeringMemberConstituency" : {"_value" : "Louth and Horncastle"} , "answeringMemberPrinted" : {"_value" : "Victoria Atkins"} , "dateOfAnswer" : {"_value" : "2019-07-22", "_datatype" : "dateTime"} , "groupedQuestionUIN" : {"_value" : "276156"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-07-22T16:50:36.22Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "1"} , "answeringDeptShortName" : {"_value" : "Home Office"} , "answeringDeptSortName" : {"_value" : "Home Office"} , "date" : {"_value" : "2019-07-11", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Migrants: Detainees"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Secretary of State for the Home Department, how many migrant detainees were referred to the National Referral Mechanism in each year since 2015.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/373", "label" : {"_value" : "Biography information for Sir David Davis"} } , "tablingMemberConstituency" : {"_value" : "Haltemprice and Howden"} , "tablingMemberPrinted" : [{"_value" : "Mr David Davis"} ], "uin" : "276155"} , {"_about" : "http://data.parliament.uk/resources/1138400", "AnsweringBody" : [{"_value" : "Home Office"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1138400/answer", "answerText" : {"_value" : "

The Government is committed to identifying and supporting victims of modern slavery. The National Crime Agency regularly publishes NRM data, and the number of potential victims referred into the NRM for 2018 is available online here:<\/p>

https://nationalcrimeagency.gov.uk/component/finder/search?q=national+referral+mechanism+end+of+year+2018&Search=<\/a>
Annual summary statistics for previous years are also published on the NCA website.<\/p>

The statistics also show the outcomes of reasonable and conclusive grounds decisions. This data does not distinguish whether individuals are migrant detainees. Since 29th April this year the Single Competent Authority (SCA) took over responsibility for decision making in the NRM from the NCA and UKVI. Publishing of statistics for future years regarding the NRM will therefore be the responsibility of the Home Office.<\/p>

<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4399", "label" : {"_value" : "Biography information for Victoria Atkins"} } , "answeringMemberConstituency" : {"_value" : "Louth and Horncastle"} , "answeringMemberPrinted" : {"_value" : "Victoria Atkins"} , "dateOfAnswer" : {"_value" : "2019-07-22", "_datatype" : "dateTime"} , "groupedQuestionUIN" : {"_value" : "276155"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-07-22T16:50:36.267Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "1"} , "answeringDeptShortName" : {"_value" : "Home Office"} , "answeringDeptSortName" : {"_value" : "Home Office"} , "date" : {"_value" : "2019-07-11", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Migrants: Detainees"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Secretary of State for the Home Department, what proportion of migrant detainees referred to the National Referral Mechanism were subsequently given positive decisions by the Home Office that there were reasonable grounds to believe they were trafficked to the UK.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/373", "label" : {"_value" : "Biography information for Sir David Davis"} } , "tablingMemberConstituency" : {"_value" : "Haltemprice and Howden"} , "tablingMemberPrinted" : [{"_value" : "Mr David Davis"} ], "uin" : "276156"} , {"_about" : "http://data.parliament.uk/resources/1138411", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1138411/answer", "answerText" : {"_value" : "

In December 2018, there were 431,553 active UK Economic Operator Registration and Identification (EORI) numbers. Since December 2018, HM Revenue & Customs have issued approximately 74,000 new UK EORI numbers, up to 23 June.<\/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" : "2019-07-19", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-07-19T12:53:27.283Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-07-11", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Business: Registration"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, how many Economic Operator Registration and Identification numbers were held by UK firms in (a) December 2018 and (b) 23 June 2019.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4679", "label" : {"_value" : "Biography information for Neil O'Brien"} } , "tablingMemberConstituency" : {"_value" : "Harborough"} , "tablingMemberPrinted" : [{"_value" : "Neil O'Brien"} ], "uin" : "276289"} , {"_about" : "http://data.parliament.uk/resources/1138421", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1138421/answer", "answerText" : {"_value" : "

The information that HM Revenue and Customs (HMRC) collect from taxpayers on their VAT returns does not provide enough detail to be able to quantify the revenue raised from these supplies precisely. HMRC do not require detail on particular products and customer types because it would place a considerable administrative burden on businesses.<\/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" : "2019-07-19", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-07-19T13:00:28.263Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-07-11", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Electronic Publishing: VAT"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, how much revenue his Department has raised from VAT on e-publications in (a) 2016, (b) 2017, (c) 2018 and (d) 2019 to 11 July 2019.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/481", "label" : {"_value" : "Biography information for Sir George Howarth"} } , "tablingMemberConstituency" : {"_value" : "Knowsley"} , "tablingMemberPrinted" : [{"_value" : "Sir George Howarth"} ], "uin" : "276162"} , {"_about" : "http://data.parliament.uk/resources/1138423", "AnsweringBody" : [{"_value" : "Women and Equalities"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1138423/answer", "answerText" : {"_value" : "

The Government is working with the business community through the Business Diversity and Inclusion Group to coordinate action to increase diversity and inclusion in the workplace. The Government has commissioned and supports several business-led, independent reviews on promoting diversity. These include the Hampton-Alexander Review which has a 33% target for women on boards and in senior leadership positions across the FTSE 350 by 2020. Also the Parker Review to increase the ethnic diversity of FTSE 350 boards by 2024.<\/p>

These reviews form part of the Government\u2019s modern Industrial Strategy which aims to build an economy that works for all.<\/p>

Women hold a higher percentage of senior leadership positions than ever before with 32.3% of women on FTSE 100 boards.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4399", "label" : {"_value" : "Biography information for Victoria Atkins"} } , "answeringMemberConstituency" : {"_value" : "Louth and Horncastle"} , "answeringMemberPrinted" : {"_value" : "Victoria Atkins"} , "dateOfAnswer" : {"_value" : "2019-07-25", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-07-25T09:25:18.383Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "31"} , "answeringDeptShortName" : {"_value" : "Women and Equalities"} , "answeringDeptSortName" : {"_value" : "Women and Equalities"} , "date" : {"_value" : "2019-07-11", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Business: Equality"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Minister for Women and Equalities, what steps she is taking to increase diversity across all levels of FTSE 100 companies.", "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" : "276168"} , {"_about" : "http://data.parliament.uk/resources/1138424", "AnsweringBody" : [{"_value" : "Home Office"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1138424/answer", "answerText" : {"_value" : "

Data on the nationality of victims of crime is not centrally collected by the Home Office. However, police forces are free to collect this information locally.<\/p>

The police may treat verbal and physical harassment of non-UK EU citizens as racially-motivated hate crimes. The Government has a robust response to all forms of hate crime. This includes a range of relevant legislation, and the Hate Crime Action Plan 2016-20. The Action Plan includes a number of commitments organised under the themes of preventing hate crime, tackling hate crime, increasing reporting, supporting victims and increasing our understanding of hate crime.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4399", "label" : {"_value" : "Biography information for Victoria Atkins"} } , "answeringMemberConstituency" : {"_value" : "Louth and Horncastle"} , "answeringMemberPrinted" : {"_value" : "Victoria Atkins"} , "dateOfAnswer" : {"_value" : "2019-07-24", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-07-24T15:25:24.76Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "1"} , "answeringDeptShortName" : {"_value" : "Home Office"} , "answeringDeptSortName" : {"_value" : "Home Office"} , "date" : {"_value" : "2019-07-11", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Harassment: EU Nationals"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Secretary of State for the Home Department, what recent assessment he has made of the prevalence of verbal and physical harassment of non-UK EU citizens in the UK.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4425", "label" : {"_value" : "Biography information for Jo Stevens"} } , "tablingMemberConstituency" : {"_value" : "Cardiff Central"} , "tablingMemberPrinted" : [{"_value" : "Jo Stevens"} ], "uin" : "276220"} , {"_about" : "http://data.parliament.uk/resources/1138425", "AnsweringBody" : [{"_value" : "Home Office"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1138425/answer", "answerText" : {"_value" : "

The National Domestic Violence Helpline provides a vital line of support for victims and survivors of domestic abuse, their friends and families and supporting professionals. The 24-hour helpline is available 365 days a year to provide immediate and crisis support.<\/p>

The most recent figures published show that to the year ending March 2018 94,549 calls were made to the helpline.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4399", "label" : {"_value" : "Biography information for Victoria Atkins"} } , "answeringMemberConstituency" : {"_value" : "Louth and Horncastle"} , "answeringMemberPrinted" : {"_value" : "Victoria Atkins"} , "dateOfAnswer" : {"_value" : "2019-07-24", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-07-24T15:33:47.943Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "1"} , "answeringDeptShortName" : {"_value" : "Home Office"} , "answeringDeptSortName" : {"_value" : "Home Office"} , "date" : {"_value" : "2019-07-11", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Domestic Abuse: Telephone Services"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Secretary for of State for the Home Department, what information he holds on the number of people who used the National Domestic Violence helpline in the last 12 months.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4425", "label" : {"_value" : "Biography information for Jo Stevens"} } , "tablingMemberConstituency" : {"_value" : "Cardiff Central"} , "tablingMemberPrinted" : [{"_value" : "Jo Stevens"} ], "uin" : "276221"} , {"_about" : "http://data.parliament.uk/resources/1138431", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1138431/answer", "answerText" : {"_value" : "

The purpose of penalties is to encourage taxpayers to comply with their tax obligations, to act as a sanction for those who do not, and to reassure those who do that they will not be disadvantaged by those who do not. Penalties are not used as a revenue-raising mechanism.<\/p>

<\/p>

Parliament determines the laws relating to tax and to whom they apply. HMRC apply those laws fairly and do not discriminate between different taxpayers or size of business.<\/p>

<\/p>

HMRC can apply a large number of different penalties, but they break down into three broad areas:<\/p>

<\/p>