{ "format" : "linked-data-api", "version" : "0.2", "result" : {"_about" : "http://eldaddp.azurewebsites.net/answeredquestions.text?identifier=9162&max-AnswerDate=2019-07-10", "definition" : "http://eldaddp.azurewebsites.net/meta/answeredquestions.text?identifier=9162&max-AnswerDate=2019-07-10", "extendedMetadataVersion" : "http://eldaddp.azurewebsites.net/answeredquestions.text?identifier=9162&max-AnswerDate=2019-07-10&_metadata=all", "first" : "http://eldaddp.azurewebsites.net/answeredquestions.text?identifier=9162&_page=0&max-AnswerDate=2019-07-10", "hasPart" : "http://eldaddp.azurewebsites.net/answeredquestions.text?identifier=9162&max-AnswerDate=2019-07-10", "isPartOf" : "http://eldaddp.azurewebsites.net/answeredquestions.text?identifier=9162&max-AnswerDate=2019-07-10", "items" : [{"_about" : "http://data.parliament.uk/resources/758066", "AnsweringBody" : [{"_value" : "HM Treasury"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/758066/answer", "answerText" : {"_value" : "The estimated cost of the inheritance tax exemption for heritage assets can be found at: <a href=\"https://www.gov.uk/government/statistics/main-tax-expenditures-and-structural-reliefs\" target=\"_blank\">https://www.gov.uk/government/statistics/main-tax-expenditures-and-structural-reliefs<\/a> The cost of the capital gains tax exemption for heritage assets is not available.<p> <\/p><p>The legislation was introduced to protect national heritage assets. Where there has been a failure to meet the undertakings, HM Revenue and Customs\u2019 (HMRC\u2019s) approach is to work with owners in order to put things right. It has not in the last 10 years been necessary for HMRC to remove an exemption.<\/p><p> <\/p><p>The table below sets out the number of exemptions (by claim) granted in each year for the categories listed within the legislation over the last ten years:<\/p><p> <\/p><table><tbody><tr><td><p> <\/p><\/td><td><p>Pre-eminent objects s.31(1)(a)IHTA and (aa)<\/p><\/td><td><p>Land s.31(1)(b)IHTA<\/p><\/td><td><p>Buildings &amp; amenity land s.31(1)(c) and (d) IHTA<\/p><\/td><td><p>Historically associated objects s.31(1)(e)IHTA<\/p><\/td><\/tr><tr><td><p>2007/08<\/p><\/td><td><p>12<\/p><\/td><td><p>3<\/p><\/td><td><p>0<\/p><\/td><td><p>1<\/p><\/td><\/tr><tr><td><p>2008/09<\/p><\/td><td><p>9<\/p><\/td><td><p>0<\/p><\/td><td><p>2<\/p><\/td><td><p>1<\/p><\/td><\/tr><tr><td><p>2009/10<\/p><\/td><td><p>10<\/p><\/td><td><p>1<\/p><\/td><td><p>2<\/p><\/td><td><p>2<\/p><\/td><\/tr><tr><td><p>2010/11<\/p><\/td><td><p>9<\/p><\/td><td><p>1<\/p><\/td><td><p>2<\/p><\/td><td><p>0<\/p><\/td><\/tr><tr><td><p>2011/12<\/p><\/td><td><p>7<\/p><\/td><td><p>2<\/p><\/td><td><p>0<\/p><\/td><td><p>1<\/p><\/td><\/tr><tr><td><p>2012/13<\/p><\/td><td><p>8<\/p><\/td><td><p>2<\/p><\/td><td><p>0<\/p><\/td><td><p>0<\/p><\/td><\/tr><tr><td><p>2013/14<\/p><\/td><td><p>8<\/p><\/td><td><p>2<\/p><\/td><td><p>2<\/p><\/td><td><p>2<\/p><\/td><\/tr><tr><td><p>2014/15<\/p><\/td><td><p>6<\/p><\/td><td><p>0<\/p><\/td><td><p>2<\/p><\/td><td><p>2<\/p><\/td><\/tr><tr><td><p>2015/16<\/p><\/td><td><p>14<\/p><\/td><td><p>2<\/p><\/td><td><p>1<\/p><\/td><td><p>0<\/p><\/td><\/tr><tr><td><p>2016/17<\/p><\/td><td><p>16<\/p><\/td><td><p>0<\/p><\/td><td><p>2<\/p><\/td><td><p>0<\/p><\/td><\/tr><\/tbody><\/table><p> <\/p><p>Sixteen people within HMRC are involved in ensuring undertakings are adhered to.<\/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" : "2017-09-11", "_datatype" : "dateTime"}
        , "groupedQuestionUIN" : [{"_value" : "9165"}
        , {"_value" : "9294"}
        ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
        , "questionFirstAnswered" : [{"_value" : "2017-09-11T15:57:28.893Z", "_datatype" : "dateTime"}
        ]}
      , "answeringDeptId" : {"_value" : "14"}
      , "answeringDeptShortName" : {"_value" : "Treasury"}
      , "answeringDeptSortName" : {"_value" : "CaTreasury"}
      , "date" : {"_value" : "2017-09-06", "_datatype" : "dateTime"}
      , "hansardHeading" : {"_value" : "Cultural Heritage: Capital Taxes"}
      , "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 estimate he has made of the cost to the public purse of inheritance tax and capital gains tax exemptions for heritage assets.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
      , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1446", "label" : {"_value" : "Biography information for Sir Chris Bryant"}
      }
      , "tablingMemberConstituency" : {"_value" : "Rhondda"}
      , "tablingMemberPrinted" : [{"_value" : "Chris Bryant"}
      ], "uin" : "9162"}
    , {"_about" : "http://data.parliament.uk/resources/417128", "AnsweringBody" : [{"_value" : "Attorney General"}
      ], "answer" : {"_about" : "http://data.parliament.uk/resources/417128/answer", "answerText" : {"_value" : "<p>The Crown Prosecution Service (CPS) has participated in carbon offsetting resulting from air travel. However, it has not kept central records of expenditure in respect of carbon offsetting in the last three years and to provide this information would incur a disproportionate cost.<\/p><p>The Government Legal Department has spent £171.28 on carbon offsetting over the last 3 financial years. In 2012-13, £42.13 was paid South Pole Holding AG and in 2013-14 £129.15 was paid to Carbon Footprint Ltd. The companies paid were those who won the e-auctions to provide Certified Emissions Reductions (CERs) held by Crown Commercial Services in each of the years identified.<\/p><p>The Serious Fraud Office (SFO) has spent £153 towards carbon offsetting over the last three years through Crown Commercial Services carbon offsetting arrangements. In 2013, £79 was paid for Fujian Wind power for 116 CERS (Certified Emission Reductions) and £74 to EDF for 104 CERS in January 2014.<\/p><p>The Attorney General\u2019s Office and HM Crown Prosecution Service Inspectorate have not incurred any expenditure on carbon offsetting over the past three years.<\/p><p> <\/p>"}
        , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4106", "label" : {"_value" : "Biography information for Sir Robert Buckland"}
        }
        , "answeringMemberConstituency" : {"_value" : "South Swindon"}
        , "answeringMemberPrinted" : {"_value" : "Robert Buckland"}
        , "dateOfAnswer" : {"_value" : "2015-09-14", "_datatype" : "dateTime"}
        , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
        , "questionFirstAnswered" : [{"_value" : "2015-09-14T16:30:45.197Z", "_datatype" : "dateTime"}
        ]}
      , "answeringDeptId" : {"_value" : "88"}
      , "answeringDeptShortName" : {"_value" : "Attorney General"}
      , "answeringDeptSortName" : {"_value" : "Attorney General"}
      , "date" : {"_value" : "2015-09-07", "_datatype" : "dateTime"}
      , "hansardHeading" : {"_value" : "Attorney General: Carbon Emissions"}
      , "houseId" : {"_value" : "1"}
      , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
      }
      ], "questionText" : "To ask the Attorney General, how much the Law Officers' Departments spent on carbon offsetting in each of the last three years; and to which companies payments in respect of carbon offsetting were made in each such year.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
      , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1565", "label" : {"_value" : "Biography information for Sir Philip Davies"}
      }
      , "tablingMemberConstituency" : {"_value" : "Shipley"}
      , "tablingMemberPrinted" : [{"_value" : "Philip Davies"}
      ], "uin" : "9162"}
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}