{ "format" : "linked-data-api", "version" : "0.2", "result" : {"_about" : "http://eldaddp.azurewebsites.net/answeredquestions.text?min-questionFirstAnswered.=2017-02-20T15%3A35%3A25.273Z&hansardHeading=Inheritance+Tax&max-answer.questionFirstAnswered.=2019-06-18T15%3A02%3A18.803Z", "definition" : "http://eldaddp.azurewebsites.net/meta/answeredquestions.text?min-questionFirstAnswered.=2017-02-20T15%3A35%3A25.273Z&hansardHeading=Inheritance+Tax&max-answer.questionFirstAnswered.=2019-06-18T15%3A02%3A18.803Z", "extendedMetadataVersion" : "http://eldaddp.azurewebsites.net/answeredquestions.text?min-questionFirstAnswered.=2017-02-20T15%3A35%3A25.273Z&_metadata=all&hansardHeading=Inheritance+Tax&max-answer.questionFirstAnswered.=2019-06-18T15%3A02%3A18.803Z", "first" : "http://eldaddp.azurewebsites.net/answeredquestions.text?_page=0&min-questionFirstAnswered.=2017-02-20T15%3A35%3A25.273Z&hansardHeading=Inheritance+Tax&max-answer.questionFirstAnswered.=2019-06-18T15%3A02%3A18.803Z", "hasPart" : "http://eldaddp.azurewebsites.net/answeredquestions.text?min-questionFirstAnswered.=2017-02-20T15%3A35%3A25.273Z&hansardHeading=Inheritance+Tax&max-answer.questionFirstAnswered.=2019-06-18T15%3A02%3A18.803Z", "isPartOf" : "http://eldaddp.azurewebsites.net/answeredquestions.text?min-questionFirstAnswered.=2017-02-20T15%3A35%3A25.273Z&hansardHeading=Inheritance+Tax&max-answer.questionFirstAnswered.=2019-06-18T15%3A02%3A18.803Z", "items" : [{"_about" : "http://data.parliament.uk/resources/1131999", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1131999/answer", "answerText" : {"_value" : "
The first report on Inheritance Tax published by the Office of Tax Simplification (OTS) in November 2018 made a number of recommendations to simplify the administration of the tax. The OTS has committed to publishing a second report in 2019 on simplifying the tax from a technical and design standpoint and the Government will consider their recommendations carefully. Any policy changes to Inheritance Tax will be considered by the Chancellor at fiscal events.<\/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" : "2019-06-18", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2019-06-18T07:56:23.077Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2019-06-13", "_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 the Chancellor of the Exchequer, when he plans to respond to the Office of Tax Simplification's November 2018 report on inheritance tax.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1409", "label" : {"_value" : "Biography information for Mr Gregory Campbell"} } , "tablingMemberConstituency" : {"_value" : "East Londonderry"} , "tablingMemberPrinted" : [{"_value" : "Mr Gregory Campbell"} ], "uin" : "264345"} , {"_about" : "http://data.parliament.uk/resources/1064412", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1064412/answer", "answerText" : {"_value" : "
I refer the Hon. Member to the answer that I gave on 6 March<\/ins> <\/p> Estimates of the location and average income of beneficiaries of the main residence nil rate band in 2018 are not readily available and could only be provided at a disproportionate cost.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/3935", "label" : {"_value" : "Biography information for Mel Stride"}
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, "dateOfAnswer" : {"_value" : "2019-02-25", "_datatype" : "dateTime"}
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, "answeringMemberPrinted" : {"_value" : "Mel Stride"}
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, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2019-02-20", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Inheritance Tax"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
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], "questionText" : "To ask the Chancellor of the Exchequer, what estimate his Department has made of (a) the number of beneficiaries of the main residence nil rate band of Inheritance Tax exemption in 2018, (b) where those beneficiaries are located and (c) what is the average income of those beneficiaries was.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4397", "label" : {"_value" : "Biography information for Peter Dowd"}
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, "tablingMemberConstituency" : {"_value" : "Bootle"}
, "tablingMemberPrinted" : [{"_value" : "Peter Dowd"}
], "uin" : "223937"}
, {"_about" : "http://data.parliament.uk/resources/1064416", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1064416/answer", "answerText" : {"_value" : " Claims qualified for Inheritance Tax exemption on agricultural property relief (APR) and business property relief (BPR) in 2018/19 are currently unavailable.<\/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" : "2019-02-25", "_datatype" : "dateTime"}
, "groupedQuestionUIN" : {"_value" : "223935"}
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, "questionFirstAnswered" : [{"_value" : "2019-02-25T17:40:15.08Z", "_datatype" : "dateTime"}
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, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2019-02-20", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Inheritance Tax"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
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], "questionText" : "To ask the Chancellor of the Exchequer, how many claims were made for Inheritance Tax relief on business assets in 2018, what the average amount was of those claims; and what the average income was of the claimants.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4397", "label" : {"_value" : "Biography information for Peter Dowd"}
}
, "tablingMemberConstituency" : {"_value" : "Bootle"}
, "tablingMemberPrinted" : [{"_value" : "Peter Dowd"}
], "uin" : "223941"}
, {"_about" : "http://data.parliament.uk/resources/1017189", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/1017189/answer", "answerText" : {"_value" : " The Office of Tax Simplification (OTS) has split their review of inheritance tax into two reports. The report that was published in November covered administrative issues. The second report will be published in spring, and will cover wider technical and policy issues.<\/p> <\/p> Once the second report is published, the government will respond to the recommendations the OTS has made.<\/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" : "2018-12-04", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2018-12-04T17:25:39.427Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2018-11-29", "_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 the Chancellor of the Exchequer, when he plans to respond to the Office of Tax Simplification's November 2018 report on inheritance tax.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/1409", "label" : {"_value" : "Biography information for Mr Gregory Campbell"}
}
, "tablingMemberConstituency" : {"_value" : "East Londonderry"}
, "tablingMemberPrinted" : [{"_value" : "Mr Gregory Campbell"}
], "uin" : "197355"}
, {"_about" : "http://data.parliament.uk/resources/980118", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/980118/answer", "answerText" : {"_value" : " HMRC cannot provide average times or break the data down into bands for the value of the estate as this information is not readily available and could only be compiled at disproportionate cost.<\/p> <\/p> Since 6 April 2018 over 95% of IHT400 returns submitted to HMRC were processed within 15 working days of receipt.<\/p> <\/strong><\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/1091", "label" : {"_value" : "Biography information for Lord Bates"}
}
, "answeringMemberPrinted" : {"_value" : "Lord Bates"}
, "dateOfAnswer" : {"_value" : "2018-10-16", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2018-10-16T12:33:10.127Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2018-10-01", "_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's Government, from the date they are first received, what is the current average time taken by HMRC to agree the IHT400 return calculations for estates in the bands (1) up to £1 million, (2) from £1\u20135 million, and (3) from £5\u201310 million; and in each band, what is the average time taken to issue a clearance.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/2533", "label" : {"_value" : "Biography information for Lord Birt"}
}
, "tablingMemberPrinted" : [{"_value" : "Lord Birt"}
], "uin" : "HL10387"}
, {"_about" : "http://data.parliament.uk/resources/980119", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/980119/answer", "answerText" : {"_value" : " The Valuation Office Agency does not hold the information requested.<\/p> <\/p> In 2017-18, the VOA cleared its initial appraisals of inheritance tax cases, referred to it by HMRC, within an average of five working days, meeting its target.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/1091", "label" : {"_value" : "Biography information for Lord Bates"}
}
, "answeringMemberPrinted" : {"_value" : "Lord Bates"}
, "dateOfAnswer" : {"_value" : "2018-10-16", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2018-10-16T12:33:53.23Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2018-10-01", "_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's Government what is the average time taken by the Valuation Office to provide advice to HMRC on estates valued in the bands (1) up to £1 million, (2) from £1\u20135 million, and (3) from £5\u201310 million.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/2533", "label" : {"_value" : "Biography information for Lord Birt"}
}
, "tablingMemberPrinted" : [{"_value" : "Lord Birt"}
], "uin" : "HL10388"}
, {"_about" : "http://data.parliament.uk/resources/980120", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/980120/answer", "answerText" : {"_value" : " HMRC does not hold this information. Once Valuation Office Agency has provided advice, HMRC seek to write to the executor within 15 days of receiving that advice.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/1091", "label" : {"_value" : "Biography information for Lord Bates"}
}
, "answeringMemberPrinted" : {"_value" : "Lord Bates"}
, "dateOfAnswer" : {"_value" : "2018-10-16", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2018-10-16T12:33:21.737Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2018-10-01", "_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's Government what is the current average time taken to provide a full and final response to executors once the Valuation Office has provided its advice to HMRC.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/2533", "label" : {"_value" : "Biography information for Lord Birt"}
}
, "tablingMemberPrinted" : [{"_value" : "Lord Birt"}
], "uin" : "HL10389"}
, {"_about" : "http://data.parliament.uk/resources/915135", "AnsweringBody" : [{"_value" : "Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/915135/answer", "answerText" : {"_value" : " Inheritance tax thresholds are rising thanks to the introduction of the residence threshold last year. This will continue to rise to give married couples a £1m threshold by 2020-21.<\/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" : "2018-06-11", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2018-06-11T16:19:03.697Z", "_datatype" : "dateTime"}
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, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "Treasury"}
, "date" : {"_value" : "2018-06-01", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Inheritance Tax"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
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], "questionText" : "To ask Mr Chancellor of the Exchequer, whether he plans to review the thresholds on inheritance tax.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4478", "label" : {"_value" : "Biography information for Royston Smith"}
}
, "tablingMemberConstituency" : {"_value" : "Southampton, Itchen"}
, "tablingMemberPrinted" : [{"_value" : "Royston Smith"}
], "uin" : "148947"}
, {"_about" : "http://data.parliament.uk/resources/850040", "AnsweringBody" : [{"_value" : "HM Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/850040/answer", "answerText" : {"_value" : " The latest inheritance tax receipts forecasts for 2017/18 to 2022/23 are published in Table 4.6 of the Office for Budget Responsibility\u2019s Economic and Fiscal Outlook publication at:<\/p>26 February<\/del> 2018 to the Hon. Member for Leeds West for the number of beneficiaries of the main residence nil rate band.<\/p>