{ "format" : "linked-data-api", "version" : "0.2", "result" : {"_about" : "http://eldaddp.azurewebsites.net/answeredquestions.text?max-AnswerDate=2018-06-05&hansardHeading=Inheritance+Tax&max-questionFirstAnswered.=2017-02-24T12%3A44%3A22.113Z&max-answer.questionFirstAnswered.=2019-06-18T15%3A02%3A18.803Z", "definition" : "http://eldaddp.azurewebsites.net/meta/answeredquestions.text?max-AnswerDate=2018-06-05&hansardHeading=Inheritance+Tax&max-questionFirstAnswered.=2017-02-24T12%3A44%3A22.113Z&max-answer.questionFirstAnswered.=2019-06-18T15%3A02%3A18.803Z", "extendedMetadataVersion" : "http://eldaddp.azurewebsites.net/answeredquestions.text?max-AnswerDate=2018-06-05&_metadata=all&hansardHeading=Inheritance+Tax&max-questionFirstAnswered.=2017-02-24T12%3A44%3A22.113Z&max-answer.questionFirstAnswered.=2019-06-18T15%3A02%3A18.803Z", "first" : "http://eldaddp.azurewebsites.net/answeredquestions.text?_page=0&max-AnswerDate=2018-06-05&hansardHeading=Inheritance+Tax&max-questionFirstAnswered.=2017-02-24T12%3A44%3A22.113Z&max-answer.questionFirstAnswered.=2019-06-18T15%3A02%3A18.803Z", "hasPart" : "http://eldaddp.azurewebsites.net/answeredquestions.text?max-AnswerDate=2018-06-05&hansardHeading=Inheritance+Tax&max-questionFirstAnswered.=2017-02-24T12%3A44%3A22.113Z&max-answer.questionFirstAnswered.=2019-06-18T15%3A02%3A18.803Z", "isPartOf" : "http://eldaddp.azurewebsites.net/answeredquestions.text?max-AnswerDate=2018-06-05&hansardHeading=Inheritance+Tax&max-questionFirstAnswered.=2017-02-24T12%3A44%3A22.113Z&max-answer.questionFirstAnswered.=2019-06-18T15%3A02%3A18.803Z", "items" : [{"_about" : "http://data.parliament.uk/resources/687918", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/687918/answer", "answerText" : {"_value" : "

Latest statistics on inheritance tax exemptions and reliefs claimed by estates in 2013-14 can be found at: https://www.gov.uk/government/statistics/inheritance-tax-statistics-table-122-exemptions-and-reliefs<\/a><\/p>

<\/p>

This publication contains information on how many estates claimed inheritance tax relief on transfers to charities on death (PQ02515), transfers to surviving spouses on death (PQ02519), conditional exemptions for heritage property (PQ02521), business property including unlisted shares (PQ02525) and agricultural property (PQ02526).<\/p>

<\/p>

Data for 2014-15 is not currently available.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3918", "label" : {"_value" : "Biography information for Jane Ellison"} } , "answeringMemberConstituency" : {"_value" : "Battersea"} , "answeringMemberPrinted" : {"_value" : "Jane Ellison"} , "dateOfAnswer" : {"_value" : "2017-02-20", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "63826"} , {"_value" : "63827"} , {"_value" : "63968"} , {"_value" : "63969"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2017-02-20T15:35:25.07Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "CaTreasury"} , "date" : {"_value" : "2017-02-09", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Inheritance Tax"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask Mr Chancellor of the Exchequer, how many people received inheritance tax relief for estates exempt of transfers to charities on death in (a) 2013-14 and (b) 2014-15.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4396", "label" : {"_value" : "Biography information for Rebecca Long Bailey"} } , "tablingMemberConstituency" : {"_value" : "Salford and Eccles"} , "tablingMemberPrinted" : [{"_value" : "Rebecca Long Bailey"} ], "uin" : "63965"} , {"_about" : "http://data.parliament.uk/resources/687922", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/687922/answer", "answerText" : {"_value" : "

Latest statistics on inheritance tax exemptions and reliefs claimed by estates in 2013-14 can be found at: https://www.gov.uk/government/statistics/inheritance-tax-statistics-table-122-exemptions-and-reliefs<\/a><\/p>

<\/p>

This publication contains information on how many estates claimed inheritance tax relief on transfers to charities on death (PQ02515), transfers to surviving spouses on death (PQ02519), conditional exemptions for heritage property (PQ02521), business property including unlisted shares (PQ02525) and agricultural property (PQ02526).<\/p>

<\/p>

Data for 2014-15 is not currently available.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3918", "label" : {"_value" : "Biography information for Jane Ellison"} } , "answeringMemberConstituency" : {"_value" : "Battersea"} , "answeringMemberPrinted" : {"_value" : "Jane Ellison"} , "dateOfAnswer" : {"_value" : "2017-02-20", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "63826"} , {"_value" : "63827"} , {"_value" : "63965"} , {"_value" : "63969"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2017-02-20T15:35:25.227Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "CaTreasury"} , "date" : {"_value" : "2017-02-09", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Inheritance Tax"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask Mr Chancellor of the Exchequer, how many people received inheritance tax exemption of transfers on death to surviving spouses in (a) 2013-14 and (b) 2014-15.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4396", "label" : {"_value" : "Biography information for Rebecca Long Bailey"} } , "tablingMemberConstituency" : {"_value" : "Salford and Eccles"} , "tablingMemberPrinted" : [{"_value" : "Rebecca Long Bailey"} ], "uin" : "63968"} , {"_about" : "http://data.parliament.uk/resources/687923", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/687923/answer", "answerText" : {"_value" : "

Latest statistics on inheritance tax exemptions and reliefs claimed by estates in 2013-14 can be found at: https://www.gov.uk/government/statistics/inheritance-tax-statistics-table-122-exemptions-and-reliefs<\/a><\/p>

<\/p>

This publication contains information on how many estates claimed inheritance tax relief on transfers to charities on death (PQ02515), transfers to surviving spouses on death (PQ02519), conditional exemptions for heritage property (PQ02521), business property including unlisted shares (PQ02525) and agricultural property (PQ02526).<\/p>

<\/p>

Data for 2014-15 is not currently available.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3918", "label" : {"_value" : "Biography information for Jane Ellison"} } , "answeringMemberConstituency" : {"_value" : "Battersea"} , "answeringMemberPrinted" : {"_value" : "Jane Ellison"} , "dateOfAnswer" : {"_value" : "2017-02-20", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "63826"} , {"_value" : "63827"} , {"_value" : "63965"} , {"_value" : "63968"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2017-02-20T15:35:25.273Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "CaTreasury"} , "date" : {"_value" : "2017-02-09", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Inheritance Tax"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask Mr Chancellor of the Exchequer, how many people received inheritance tax relief for estates left on death with conditional exemption for heritage property in (a) 2013-14 and (b) 2014-15.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4396", "label" : {"_value" : "Biography information for Rebecca Long Bailey"} } , "tablingMemberConstituency" : {"_value" : "Salford and Eccles"} , "tablingMemberPrinted" : [{"_value" : "Rebecca Long Bailey"} ], "uin" : "63969"} , {"_about" : "http://data.parliament.uk/resources/687927", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/687927/answer", "answerText" : {"_value" : "

Latest statistics on inheritance tax exemptions and reliefs claimed by estates in 2013-14 can be found at: https://www.gov.uk/government/statistics/inheritance-tax-statistics-table-122-exemptions-and-reliefs<\/a><\/p>

<\/p>

This publication contains information on how many estates claimed inheritance tax relief on transfers to charities on death (PQ02515), transfers to surviving spouses on death (PQ02519), conditional exemptions for heritage property (PQ02521), business property including unlisted shares (PQ02525) and agricultural property (PQ02526).<\/p>

<\/p>

Data for 2014-15 is not currently available.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3918", "label" : {"_value" : "Biography information for Jane Ellison"} } , "answeringMemberConstituency" : {"_value" : "Battersea"} , "answeringMemberPrinted" : {"_value" : "Jane Ellison"} , "dateOfAnswer" : {"_value" : "2017-02-20", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "63827"} , {"_value" : "63965"} , {"_value" : "63968"} , {"_value" : "63969"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2017-02-20T15:35:25.133Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "CaTreasury"} , "date" : {"_value" : "2017-02-09", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Inheritance Tax"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask Mr Chancellor of the Exchequer, how many people received inheritance tax relief for business relief including unlisted shares in (a) 2013-14 and (b) 2014-15.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4396", "label" : {"_value" : "Biography information for Rebecca Long Bailey"} } , "tablingMemberConstituency" : {"_value" : "Salford and Eccles"} , "tablingMemberPrinted" : [{"_value" : "Rebecca Long Bailey"} ], "uin" : "63826"} , {"_about" : "http://data.parliament.uk/resources/686954", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/686954/answer", "answerText" : {"_value" : "

The latest statistics on inheritance tax exemptions and reliefs claimed by estates in 2013-14 can be found at: https://www.gov.uk/government/statistics/inheritance-tax-statistics-table-122-exemptions-and-reliefs<\/a>. Information for 2014-15 is not currently available.<\/p>

<\/p>

The number of estates claiming woodland relief, double taxation relief, taper relief and quick succession relief are not provided separately in this table due to the small numbers involved. The number of estates claiming these reliefs are therefore grouped together under, \u2018other reliefs and exemptions\u2019 and \u2018reliefs against tax\u2019 in order to maintain taxpayer confidentiality.<\/p>

<\/p>

Information on people or businesses benefitting from inheritance tax relief for interest-free instalments is not available.<\/p>

<\/p>

Information on inheritance tax relief for transfers to political parties on death is not available.<\/p>

<\/p>

There are no specific exemptions from inheritance tax for expenses incurred by Members of Parliament or government ministers.<\/p>

<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3918", "label" : {"_value" : "Biography information for Jane Ellison"} } , "answeringMemberConstituency" : {"_value" : "Battersea"} , "answeringMemberPrinted" : {"_value" : "Jane Ellison"} , "dateOfAnswer" : {"_value" : "2017-02-24", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "63622"} , {"_value" : "63623"} , {"_value" : "63624"} , {"_value" : "63625"} , {"_value" : "63627"} , {"_value" : "63628"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2017-02-24T12:44:22.113Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "CaTreasury"} , "date" : {"_value" : "2017-02-08", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Inheritance Tax"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask Mr Chancellor of the Exchequer, how many people received inheritance tax taper relief on transfers between three to seven years before death in (a) 2013-14 and (b) 2014-15.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4396", "label" : {"_value" : "Biography information for Rebecca Long Bailey"} } , "tablingMemberConstituency" : {"_value" : "Salford and Eccles"} , "tablingMemberPrinted" : [{"_value" : "Rebecca Long Bailey"} ], "uin" : "63626"} , {"_about" : "http://data.parliament.uk/resources/626511", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/626511/answer", "answerText" : {"_value" : "

Guidance is available at https://www.gov.uk/inheritance-tax<\/a>. More detailed technical guidance is available at https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual.<\/p>

<\/p>

Bereaved customers and executors can also call the Inheritance Tax and Probate helpline and the Bereavement helpline for advice. In addition, information on inheritance tax is provided on the various inheritance tax forms and guides sent to executors following a death.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3918", "label" : {"_value" : "Biography information for Jane Ellison"} } , "answeringMemberConstituency" : {"_value" : "Battersea"} , "answeringMemberPrinted" : {"_value" : "Jane Ellison"} , "dateOfAnswer" : {"_value" : "2016-11-08", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2016-11-08T16:31:39.413Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "CaTreasury"} , "date" : {"_value" : "2016-11-01", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Inheritance Tax"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask Mr Chancellor of the Exchequer, what guidance his Department makes available to help prepare for the consequences of inheritance tax and other death-related costs.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4131", "label" : {"_value" : "Biography information for Jim Shannon"} } , "tablingMemberConstituency" : {"_value" : "Strangford"} , "tablingMemberPrinted" : [{"_value" : "Jim Shannon"} ], "uin" : "51295"} , {"_about" : "http://data.parliament.uk/resources/512783", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/512783/answer", "answerText" : {"_value" : "

Inheritance tax is generally levied on estates rather than on beneficiaries. Although any legacies to a spouse or civil partner will be exempt, the relationship between the deceased and the beneficiaries usually has no effect on the inheritance tax liability of an estate under the current rules. The children of first marriages and of subsequent marriages, and indeed other beneficiaries of the deceased, will generally be treated in the same way.<\/p>

<\/p>

The Government considered whether children of a first marriage would be disadvantaged compared with children of subsequent marriages when developing legislation for the new residence allowance. This is being phased in from April 2017 for individuals who leave their home to their children, grandchildren or other direct descendants. The definition of direct descendants includes a person who was at any time a step-child of the deceased so it would apply equally to children of first and any subsequent marriages.<\/p>

<\/p>

<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4536", "label" : {"_value" : "Biography information for Lord O'Neill of Gatley"} } , "answeringMemberPrinted" : {"_value" : "Lord O'Neill of Gatley"} , "dateOfAnswer" : {"_value" : "2016-04-28", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2016-04-28T14:48:38.873Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "CaTreasury"} , "date" : {"_value" : "2016-04-14", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Inheritance Tax"} , "houseId" : {"_value" : "2"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25277", "prefLabel" : {"_value" : "House of Lords"} } ], "questionText" : "To ask Her Majesty\u2019s Government what assessment they have made of whether children of a first marriage are disadvantaged compared with the children of subsequent marriages under current inheritance tax rules.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3869", "label" : {"_value" : "Biography information for Lord Myners"} } , "tablingMemberPrinted" : [{"_value" : "Lord Myners"} ], "uin" : "HL7672"} , {"_about" : "http://data.parliament.uk/resources/456022", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/456022/answer", "answerText" : {"_value" : "

Mineral rights (or \u2018mineral estates\u2019) will generally be owned by the person who owns the surface land, but they can be held separately. Rights in respect of some minerals, such as mineral oil and gas, are held by the Crown, or the Coal Authority in the case of coal deposits. <\/strong><\/p>

<\/strong><\/p>

Where an individual owns mineral rights, the value of them forms part of their estate for inheritance tax purposes. <\/strong><\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/1529", "label" : {"_value" : "Biography information for Mr David Gauke"} } , "answeringMemberConstituency" : {"_value" : "South West Hertfordshire"} , "answeringMemberPrinted" : {"_value" : "Mr David Gauke"} , "dateOfAnswer" : {"_value" : "2016-03-03", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2016-03-03T17:11:59.34Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "CaTreasury"} , "date" : {"_value" : "2016-02-29", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Inheritance Tax"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask Mr Chancellor of the Exchequer, whether death duties apply to mineral estates; and if he will make a statement.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4395", "label" : {"_value" : "Biography information for Baroness Hayman of Ullock"} } , "tablingMemberConstituency" : {"_value" : "Workington"} , "tablingMemberPrinted" : [{"_value" : "Sue Hayman"} ], "uin" : "28797"} , {"_about" : "http://data.parliament.uk/resources/450312", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/450312/answer", "answerText" : {"_value" : "

There are several inheritance tax (IHT) reliefs and these have different policy purposes. Transfers between spouses, including civil partners, are exempt from IHT. Taken together with the IHT nil-rate band, these exemptions are designed to allow most estates to be passed on to beneficiaries without an inheritance tax liability. More targeted exemptions and reliefs have different purposes including encouraging charitable giving, ensuring that businesses and farms do not have to be broken up to pay the liability and ensuring estates of those in the armed services and our emergency services who die in active service are exempt from inheritance tax.<\/p>

<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/1529", "label" : {"_value" : "Biography information for Mr David Gauke"} } , "answeringMemberConstituency" : {"_value" : "South West Hertfordshire"} , "answeringMemberPrinted" : {"_value" : "Mr David Gauke"} , "dateOfAnswer" : {"_value" : "2016-02-08", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2016-02-08T15:53:10.577Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "CaTreasury"} , "date" : {"_value" : "2016-02-03", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Inheritance Tax"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask Mr Chancellor of the Exchequer, what the (a) primary and (b) secondary policy purposes are of inheritance tax relief for estates left on death.", "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" : "25838"} , {"_about" : "http://data.parliament.uk/resources/418651", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/418651/answer", "answerText" : {"_value" : "

At the Summer Budget 2015, the Government announced it will reduce the burden of inheritance tax for families by making it easier to pass on a home to direct descendants. Information about this measure is available at https://www.gov.uk/government/publications/inheritance-tax-main-residence-nil-rate-band-and-the-existing-nil-rate-band/inheritance-tax-main-residence-nil-rate-band-and-the-existing-nil-rate-band.<\/p>

<\/p>

<\/p>

<\/p>

The Government keeps all taxes under review.<\/p>

<\/p>

<\/p>

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