{ "format" : "linked-data-api", "version" : "0.2", "result" : {"_about" : "http://eldaddp.azurewebsites.net/answeredquestions.text?min-date=2017-06-22&max-answer.dateOfAnswer=2017-09-11", "definition" : "http://eldaddp.azurewebsites.net/meta/answeredquestions.text?min-date=2017-06-22&max-answer.dateOfAnswer=2017-09-11", "extendedMetadataVersion" : "http://eldaddp.azurewebsites.net/answeredquestions.text?min-date=2017-06-22&_metadata=all&max-answer.dateOfAnswer=2017-09-11", "first" : "http://eldaddp.azurewebsites.net/answeredquestions.text?_page=0&min-date=2017-06-22&max-answer.dateOfAnswer=2017-09-11", "hasPart" : "http://eldaddp.azurewebsites.net/answeredquestions.text?min-date=2017-06-22&max-answer.dateOfAnswer=2017-09-11", "isPartOf" : "http://eldaddp.azurewebsites.net/answeredquestions.text?min-date=2017-06-22&max-answer.dateOfAnswer=2017-09-11", "items" : [{"_about" : "http://data.parliament.uk/resources/758875", "AnsweringBody" : [{"_value" : "Department for Work and Pensions"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/758875/answer", "answerText" : {"_value" : "
Any need for an advance payment or other financial or budgeting support should be established at the outset of a claim for Universal Credit. This includes existing benefit claimants who move to Universal Credit through a change of circumstances. In the initial new claim interview, work coaches are trained to offer personal budgeting support and assess whether claimants need help to manage until their first Universal Credit payment. If so they are advised to apply for an advance. Furthermore, additional work has been done by the Department to raise awareness of advances nationally, including providing options on the UC Helpline, and signposting through the new \u201cUniversal Credit & you\u201d guide for claimants and on the new online Money Manager tool offered by the Money Advice Service. We will shortly be publishing data on advances.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3969", "label" : {"_value" : "Biography information for Damian Hinds"} } , "answeringMemberConstituency" : {"_value" : "East Hampshire"} , "answeringMemberPrinted" : {"_value" : "Damian Hinds"} , "dateOfAnswer" : {"_value" : "2017-09-11", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "7326"} , {"_value" : "7497"} , {"_value" : "7616"} , {"_value" : "7617"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2017-09-11T14:26:31.827Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "29"} , "answeringDeptShortName" : {"_value" : "Work and Pensions"} , "answeringDeptSortName" : {"_value" : "Work and Pensions"} , "date" : {"_value" : "2017-09-07", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Universal Credit"} , "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, how many universal credit claimants received advance payments in each month from January 2017.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3968", "label" : {"_value" : "Biography information for Stephen Lloyd"} } , "tablingMemberConstituency" : {"_value" : "Eastbourne"} , "tablingMemberPrinted" : [{"_value" : "Stephen Lloyd"} ], "uin" : "9501"} , {"_about" : "http://data.parliament.uk/resources/758043", "AnsweringBody" : [{"_value" : "Cabinet Office"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/758043/answer", "answerText" : {"_value" : "
It is my intention to reconvene the Joint Ministerial Committee (EU Negotiations) in the autumn and we are working with the devolved administrations to secure a date in October. The UK Government is committed to consultation with the devolved administrations, both within the formal structures of the Joint Ministerial Committee and also through bilateral discussions.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/76", "label" : {"_value" : "Biography information for Damian Green"} } , "answeringMemberConstituency" : {"_value" : "Ashford"} , "answeringMemberPrinted" : {"_value" : "Damian Green"} , "dateOfAnswer" : {"_value" : "2017-09-11", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2017-09-11T14:28:52.483Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "53"} , "answeringDeptShortName" : {"_value" : "Cabinet Office"} , "answeringDeptSortName" : {"_value" : "Cabinet Office"} , "date" : {"_value" : "2017-09-06", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Joint Ministerial Committee"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Minister for the Cabinet Office, with reference to his oral contribution of 5 September 2016, Official Report, column 65, when the Joint Ministerial Committee will next meet.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4640", "label" : {"_value" : "Biography information for David Linden"} } , "tablingMemberConstituency" : {"_value" : "Glasgow East"} , "tablingMemberPrinted" : [{"_value" : "David Linden"} ], "uin" : "9054"} , {"_about" : "http://data.parliament.uk/resources/758044", "AnsweringBody" : [{"_value" : "Cabinet Office"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/758044/answer", "answerText" : {"_value" : "
It is my intention to reconvene the Joint Ministerial Committee (EU Negotiations) in the autumn and we are working with the devolved administrations to secure a date in October. The UK Government is committed to consultation with the devolved administrations, both within the formal structures of the Joint Ministerial Committee and also through bilateral discussions.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/76", "label" : {"_value" : "Biography information for Damian Green"}
}
, "answeringMemberConstituency" : {"_value" : "Ashford"}
, "answeringMemberPrinted" : {"_value" : "Damian Green"}
, "dateOfAnswer" : {"_value" : "2017-09-11", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2017-09-11T14:28:16.753Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "53"}
, "answeringDeptShortName" : {"_value" : "Cabinet Office"}
, "answeringDeptSortName" : {"_value" : "Cabinet Office"}
, "date" : {"_value" : "2017-09-06", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Joint Ministerial Committee"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask the Minister for the Cabinet Office, with reference to his oral contribution of 5 September 2016, Official Report, column 65, what mechanisms are being considered as an alternative to the Joint Ministerial Committee; and if he will make a statement.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4640", "label" : {"_value" : "Biography information for David Linden"}
}
, "tablingMemberConstituency" : {"_value" : "Glasgow East"}
, "tablingMemberPrinted" : [{"_value" : "David Linden"}
], "uin" : "9055"}
, {"_about" : "http://data.parliament.uk/resources/758053", "AnsweringBody" : [{"_value" : "HM Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/758053/answer", "answerText" : {"_value" : "The estimated cost of the inheritance tax exemption for heritage assets can be found at: 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> 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> 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><\/td> | Pre-eminent objects s.31(1)(a)IHTA and (aa)<\/p><\/td> | Land s.31(1)(b)IHTA<\/p><\/td> | Buildings & amenity land s.31(1)(c) and (d) IHTA<\/p><\/td> | Historically associated objects s.31(1)(e)IHTA<\/p><\/td><\/tr> | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
2007/08<\/p><\/td> | 12<\/p><\/td> | 3<\/p><\/td> | 0<\/p><\/td> | 1<\/p><\/td><\/tr> | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
2008/09<\/p><\/td> | 9<\/p><\/td> | 0<\/p><\/td> | 2<\/p><\/td> | 1<\/p><\/td><\/tr> | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
2009/10<\/p><\/td> | 10<\/p><\/td> | 1<\/p><\/td> | 2<\/p><\/td> | 2<\/p><\/td><\/tr> | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
2010/11<\/p><\/td> | 9<\/p><\/td> | 1<\/p><\/td> | 2<\/p><\/td> | 0<\/p><\/td><\/tr> | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
2011/12<\/p><\/td> | 7<\/p><\/td> | 2<\/p><\/td> | 0<\/p><\/td> | 1<\/p><\/td><\/tr> | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
2012/13<\/p><\/td> | 8<\/p><\/td> | 2<\/p><\/td> | 0<\/p><\/td> | 0<\/p><\/td><\/tr> | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
2013/14<\/p><\/td> | 8<\/p><\/td> | 2<\/p><\/td> | 2<\/p><\/td> | 2<\/p><\/td><\/tr> | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
2014/15<\/p><\/td> | 6<\/p><\/td> | 0<\/p><\/td> | 2<\/p><\/td> | 2<\/p><\/td><\/tr> | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
2015/16<\/p><\/td> | 14<\/p><\/td> | 2<\/p><\/td> | 1<\/p><\/td> | 0<\/p><\/td><\/tr> | |||||||||||||||||||||||||||||||||||||||||||||||||||||||
2016/17<\/p><\/td> | 16<\/p><\/td> | 0<\/p><\/td> | 2<\/p><\/td> | 0<\/p><\/td><\/tr><\/tbody><\/table> <\/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" : "9162"} , {"_value" : "9165"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2017-09-11T15:57:28.83Z", "_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, how many staff of HM Revenue and Customs are employed in monitoring whether undertakings in respect of public access to heritage assets that have been exempted from inheritance tax and capital gains tax are adhered to.", "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" : "9294"} , {"_about" : "http://data.parliament.uk/resources/758055", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/758055/answer", "answerText" : {"_value" : " The annual pay awards for public sector workforces not covered by a pay review body will be determined in the usual way.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4097", "label" : {"_value" : "Biography information for Elizabeth Truss"} } , "answeringMemberConstituency" : {"_value" : "South West Norfolk"} , "answeringMemberPrinted" : {"_value" : "Elizabeth Truss"} , "dateOfAnswer" : {"_value" : "2017-09-11", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2017-09-11T12:57:17.39Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "CaTreasury"} , "date" : {"_value" : "2017-09-06", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Public Sector: Pay"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask Mr Chancellor of the Exchequer, pursuant to the Answer of 18 July 2017 to Question 3921, by what process he plans to assess the balance of pay referred to in that Answer for pay awards for public sector workers who are not covered by a pay review body.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4641", "label" : {"_value" : "Biography information for Alex Norris"} } , "tablingMemberConstituency" : {"_value" : "Nottingham North"} , "tablingMemberPrinted" : [{"_value" : "Alex Norris"} ], "uin" : "9206"} , {"_about" : "http://data.parliament.uk/resources/758058", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/758058/answer", "answerText" : {"_value" : " The property market is affected by a wide variety of factors. The Government published an assessment of the 2014 changes to Stamp Duty Land Tax in 2015. It showed that in the year after the reforms, the number of residential property transactions above £1m was the same as the year beforehand. The analysis can be found at:<\/p> https://www.gov.uk/government/publications/preliminary-assessment-of-2014-residential-sdlt-slice-reforms<\/p> <\/p> Recent statistics show that residential transactions greater than £2m are 9% lower in Q2 2017 than Q2 2014, while transactions between £1 and £2 million are 19% higher.<\/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"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2017-09-11T15:54:47.63Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "CaTreasury"} , "date" : {"_value" : "2017-09-06", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Stamp Duty Land 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 recent assessment he has made of the effect of stamp duty levels on the housing market; and if he will make a statement.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/116", "label" : {"_value" : "Biography information for Lord Soames of Fletching"} } , "tablingMemberConstituency" : {"_value" : "Mid Sussex"} , "tablingMemberPrinted" : [{"_value" : "Sir Nicholas Soames"} ], "uin" : "9056"} , {"_about" : "http://data.parliament.uk/resources/758059", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/758059/answer", "answerText" : {"_value" : "The Government has previously consulted extensively on the impacts of abolishing Class 2 NICs and responded to this consultation at Autumn Statement. This response is available at https://www.gov.uk/government/consultations/consultation-on-abolishing-class-2-national-insurance-and-introducing-a-contributory-benefit-test-to-class-4-national-insurance-for-the-self-employed. The Government published a tax information and impact note on this policy at Autumn Statement 2016. The figures requested are not available. <\/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" : "9081"} , {"_value" : "9097"} , {"_value" : "9098"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2017-09-11T16:03:25.663Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "CaTreasury"} , "date" : {"_value" : "2017-09-06", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "National Insurance Contributions"} , "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 assessment he has made of the effect of abolishing the Class 2 National Insurance category on the living standards of people earning under £6,000 a year.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4521", "label" : {"_value" : "Biography information for Liz Saville Roberts"} } , "tablingMemberConstituency" : {"_value" : "Dwyfor Meirionnydd"} , "tablingMemberPrinted" : [{"_value" : "Liz Saville Roberts"} ], "uin" : "9080"} , {"_about" : "http://data.parliament.uk/resources/758060", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/758060/answer", "answerText" : {"_value" : "The Government has previously consulted extensively on the impacts of abolishing Class 2 NICs and responded to this consultation at Autumn Statement. This response is available at https://www.gov.uk/government/consultations/consultation-on-abolishing-class-2-national-insurance-and-introducing-a-contributory-benefit-test-to-class-4-national-insurance-for-the-self-employed. The Government published a tax information and impact note on this policy at Autumn Statement 2016. The figures requested are not available. <\/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" : "9080"} , {"_value" : "9097"} , {"_value" : "9098"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2017-09-11T16:03:25.71Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "CaTreasury"} , "date" : {"_value" : "2017-09-06", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "National Insurance Contributions"} , "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 in (a) Dwyfor Meirionnydd constituency, (b) Wales and (c) the UK earn under £6,000 a year and make voluntary national insurance contributions through Class 2.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4521", "label" : {"_value" : "Biography information for Liz Saville Roberts"} } , "tablingMemberConstituency" : {"_value" : "Dwyfor Meirionnydd"} , "tablingMemberPrinted" : [{"_value" : "Liz Saville Roberts"} ], "uin" : "9081"} , {"_about" : "http://data.parliament.uk/resources/758063", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/758063/answer", "answerText" : {"_value" : " HMRC is working very closely with the software industry to ensure a range of suitable products at a wide variety of price points is made available. Free software will be available for those businesses with the most straightforward affairs who voluntarily choose to use Making Tax Digital to meet their Income Tax obligations as part of the pilot phase.<\/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"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2017-09-11T15:56:57.27Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "CaTreasury"}
, "date" : {"_value" : "2017-09-06", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Taxation: Electronic Government"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask Mr Chancellor of the Exchequer, by what date the free software promised by HM Revenue and Customs for smaller companies to comply with Making Tax Digital will be made available.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/163", "label" : {"_value" : "Biography information for Sir Stephen Timms"}
}
, "tablingMemberConstituency" : {"_value" : "East Ham"}
, "tablingMemberPrinted" : [{"_value" : "Stephen Timms"}
], "uin" : "9026"}
, {"_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: 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> 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> 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>
|