{ "format" : "linked-data-api", "version" : "0.2", "result" : {"_about" : "https://eldaddp.azurewebsites.net/answeredquestions.text?tablingMemberPrinted.=Mr+Kevan+Jones&tablingMember.label=Biography+information+for+Mr+Kevan+Jones&answeringDeptId=14&answer.answeringMember.label=Biography+information+for+Jesse+Norman", "definition" : "https://eldaddp.azurewebsites.net/meta/answeredquestions.text?tablingMemberPrinted.=Mr+Kevan+Jones&tablingMember.label=Biography+information+for+Mr+Kevan+Jones&answeringDeptId=14&answer.answeringMember.label=Biography+information+for+Jesse+Norman", "extendedMetadataVersion" : "https://eldaddp.azurewebsites.net/answeredquestions.text?tablingMemberPrinted.=Mr+Kevan+Jones&tablingMember.label=Biography+information+for+Mr+Kevan+Jones&answeringDeptId=14&_metadata=all&answer.answeringMember.label=Biography+information+for+Jesse+Norman", "first" : "https://eldaddp.azurewebsites.net/answeredquestions.text?tablingMemberPrinted.=Mr+Kevan+Jones&tablingMember.label=Biography+information+for+Mr+Kevan+Jones&_page=0&answeringDeptId=14&answer.answeringMember.label=Biography+information+for+Jesse+Norman", "hasPart" : "https://eldaddp.azurewebsites.net/answeredquestions.text?tablingMemberPrinted.=Mr+Kevan+Jones&tablingMember.label=Biography+information+for+Mr+Kevan+Jones&answeringDeptId=14&answer.answeringMember.label=Biography+information+for+Jesse+Norman", "isPartOf" : "https://eldaddp.azurewebsites.net/answeredquestions.text?tablingMemberPrinted.=Mr+Kevan+Jones&tablingMember.label=Biography+information+for+Mr+Kevan+Jones&answeringDeptId=14&answer.answeringMember.label=Biography+information+for+Jesse+Norman", "items" : [{"_about" : "http://data.parliament.uk/resources/1348106", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1348106/answer", "answerText" : {"_value" : "

The IPA has released a Deliverability Confidence Assessment (DCA) of GMPP projects in the Transparency document which accompanies the Annual Report. [1] (see deliverability assessment on column F). These represent the IPA\u2019s evaluation of a project\u2019s likelihood of achieving its aims and objectives, and doing so on time and on budget. Each DCA is followed by a departmental commentary that provides further explanation behind the GMPP projects\u2019 rating.<\/p>

<\/p>

[1]<\/strong><\/strong> https<\/a>://<\/a>assets<\/a>.<\/a>publishing<\/a>.<\/a>service<\/a>.<\/a>gov<\/a>.<\/a>uk<\/a>/<\/a>government<\/a>/<\/a>uploads<\/a>/<\/a>system<\/a>/<\/a>uploads<\/a>/<\/a>attachment<\/a>_<\/a>data<\/a>/<\/a>file<\/a>/1002103/<\/a>GMPP<\/a>_<\/a>Government<\/a>_<\/a>Major<\/a>_<\/a>Projects<\/a>_<\/a>Portofolio<\/a>_<\/a>AR<\/a>_<\/a>Data<\/a>_<\/a>March<\/a>_2021.<\/a>xls<\/a><\/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" : "2021-07-22", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-07-22T15:41:29.437Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-07-19", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Environmental Impact Assessment"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, with reference to the Annual Report on Major Projects 2020-21, published on 15 July 2021, what assessment he has made of the capability of his Department to manage the (a) scope, (b) time, (c) quality and (d) cost of its 36 category A projects.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1438", "label" : {"_value" : "Biography information for Mr Kevan Jones"} } , "tablingMemberConstituency" : {"_value" : "North Durham"} , "tablingMemberPrinted" : [{"_value" : "Mr Kevan Jones"} ], "uin" : "35534"} , {"_about" : "http://data.parliament.uk/resources/1336693", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1336693/answer", "answerText" : {"_value" : "

The comments made by the Fraud Investigation Service director in HMRC in response to enforcement action in the North East in September 2015 were not in breach of HMRC\u2019s statutory duty of confidentiality. It is right and proper that HMRC raise public awareness of suspected fraud on this scale and of the action they are taking in response to tackle it. None of the comments made related to the details of an individual taxpayer.<\/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" : "2021-06-21", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-06-21T11:50:54.057Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-06-15", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Stamp Duty Land Tax: Fraud"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, pursuant to the Answer of 19 May 2021 to Question 77, what assessment he has made of whether the comments made by the Fraud Investigation Service director at HMRC in response to enforcement action in the North East in September 2015 were in breach of HMRC\u2019s statutory duty of taxpayer confidentiality; and who was responsible for authorising the publication of those comments.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1438", "label" : {"_value" : "Biography information for Mr Kevan Jones"} } , "tablingMemberConstituency" : {"_value" : "North Durham"} , "tablingMemberPrinted" : [{"_value" : "Mr Kevan Jones"} ], "uin" : "16031"} , {"_about" : "http://data.parliament.uk/resources/1336694", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1336694/answer", "answerText" : {"_value" : "

HMRC do not collate data on all the comments/press releases issued so they are unable to provide an accurate answer to the question asked within the timeframe.<\/p>

<\/p>

The statutory duty of confidentiality referred to in the answer of 15 June 2021 relates to the legislation as set out at Section 18 of the Commissioners for Revenue and Customs Act of 2005.<\/p>

<\/p>

The request to break down the number of interventions by region and year is not possible to fulfil within the timescale allowed as HMRC do not record the data in that format. HMRC can give details of the number of risks closed as follows: 2018, 250 risks closed; 2019, 235 risks closed; 2020, 293 risks closed; and 2021, 238 risks closed. Information in the form requested is not readily available and could only be compiled at disproportionate cost.<\/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" : "2021-06-21", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "16033"} , {"_value" : "16034"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-06-21T14:10:13.09Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-06-15", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Niramax"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, pursuant to the Answer of 15 June 2021 to Question 11491 on Niramax, which piece of legislation creates this statutory duty.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1438", "label" : {"_value" : "Biography information for Mr Kevan Jones"} } , "tablingMemberConstituency" : {"_value" : "North Durham"} , "tablingMemberPrinted" : [{"_value" : "Mr Kevan Jones"} ], "uin" : "16032"} , {"_about" : "http://data.parliament.uk/resources/1336695", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1336695/answer", "answerText" : {"_value" : "

HMRC do not collate data on all the comments/press releases issued so they are unable to provide an accurate answer to the question asked within the timeframe.<\/p>

<\/p>

The statutory duty of confidentiality referred to in the answer of 15 June 2021 relates to the legislation as set out at Section 18 of the Commissioners for Revenue and Customs Act of 2005.<\/p>

<\/p>

The request to break down the number of interventions by region and year is not possible to fulfil within the timescale allowed as HMRC do not record the data in that format. HMRC can give details of the number of risks closed as follows: 2018, 250 risks closed; 2019, 235 risks closed; 2020, 293 risks closed; and 2021, 238 risks closed. Information in the form requested is not readily available and could only be compiled at disproportionate cost.<\/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" : "2021-06-21", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "16032"} , {"_value" : "16034"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-06-21T14:10:13.153Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-06-15", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Niramax"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, pursuant to the Answer of 15 June 2021 to Question 11491 on Niramax, to set out these cases (a) by region and (b) by year.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1438", "label" : {"_value" : "Biography information for Mr Kevan Jones"} } , "tablingMemberConstituency" : {"_value" : "North Durham"} , "tablingMemberPrinted" : [{"_value" : "Mr Kevan Jones"} ], "uin" : "16033"} , {"_about" : "http://data.parliament.uk/resources/1336696", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1336696/answer", "answerText" : {"_value" : "

HMRC do not collate data on all the comments/press releases issued so they are unable to provide an accurate answer to the question asked within the timeframe.<\/p>

<\/p>

The statutory duty of confidentiality referred to in the answer of 15 June 2021 relates to the legislation as set out at Section 18 of the Commissioners for Revenue and Customs Act of 2005.<\/p>

<\/p>

The request to break down the number of interventions by region and year is not possible to fulfil within the timescale allowed as HMRC do not record the data in that format. HMRC can give details of the number of risks closed as follows: 2018, 250 risks closed; 2019, 235 risks closed; 2020, 293 risks closed; and 2021, 238 risks closed. Information in the form requested is not readily available and could only be compiled at disproportionate cost.<\/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" : "2021-06-21", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "16032"} , {"_value" : "16033"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-06-21T14:10:13.027Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-06-15", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Landfill Tax: Fraud"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, pursuant to the Answer of 15 June 2021 to Question 11491 on Niramax, how many press releases and press comments HMRC have made on landfill tax fraud in the last five years.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1438", "label" : {"_value" : "Biography information for Mr Kevan Jones"} } , "tablingMemberConstituency" : {"_value" : "North Durham"} , "tablingMemberPrinted" : [{"_value" : "Mr Kevan Jones"} ], "uin" : "16034"} , {"_about" : "http://data.parliament.uk/resources/1329961", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1329961/answer", "answerText" : {"_value" : "

Under the Commissioners for Revenue and Customs Act 2005 (CRCA), HMRC have a statutory duty of confidentiality to protect the information they hold about taxpayers and as a result, HMRC cannot comment on any civil action being taken against any specific taxpayer or entity.<\/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" : "2021-06-15", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-06-15T10:07:41.417Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-06-07", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Niramax"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, whether HMRC has brought any civil cases against Niramax as a result of its investigations of that company.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1438", "label" : {"_value" : "Biography information for Mr Kevan Jones"} } , "tablingMemberConstituency" : {"_value" : "North Durham"} , "tablingMemberPrinted" : [{"_value" : "Mr Kevan Jones"} ], "uin" : "11491"} , {"_about" : "http://data.parliament.uk/resources/1329643", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1329643/answer", "answerText" : {"_value" : "

The yield is the total financial impact flowing from HMRC interventions in relation to landfill tax, as recorded on HMRC management information systems. It includes additional tax paid to HMRC, tax losses prevented, financial penalties and estimated additional future tax flowing from the interventions.<\/p>

<\/p>

The risks that this yield flowed from were mainly suspected evasion or avoidance of landfill tax, but also include situations where interpretation of the law is disputed by HMRC and the tax paying entity.<\/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" : "2021-06-09", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-06-09T15:03:11.127Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-06-04", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Landfill 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, pursuant to the Answer of 19 May 2021 to Question 78 on Landfill Tax, how the £1.563bn yield was calculated; and how his Department defines the risks referred to.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1438", "label" : {"_value" : "Biography information for Mr Kevan Jones"} } , "tablingMemberConstituency" : {"_value" : "North Durham"} , "tablingMemberPrinted" : [{"_value" : "Mr Kevan Jones"} ], "uin" : "10185"} , {"_about" : "http://data.parliament.uk/resources/1316761", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1316761/answer", "answerText" : {"_value" : "

The response provided related to landfill tax fraud.<\/p>

<\/p>

Two Honourable Members have met with HMRC on their investigation into the suspected systematic abuse of the landfill tax system, referred to as Operation Nosedive.<\/p>

<\/p>

Landfill Tax is a devolved tax. 125 companies pay Landfill Tax to HMRC in relation to landfill sites in England. 16 companies pay Landfill Disposal Tax to the Welsh Revenue Authority, along with 1 City Council. 28 companies pay the Scottish Landfill Tax (SLT) to Revenue Scotland, along with 7 Unitary Authorities and 1 Public Body.<\/p>

<\/p>

As at 20 May 2021 there are approximately 48 HMRC investigators working on landfill tax compliance. Of this number approximately 10 HMRC investigators are looking into the issue of landfill tax fraud.<\/p>

<\/p>

HMRC have a statutory duty of confidentiality to protect information held about taxpayers, so that such information is not passed to unauthorised parties. HMRC\u2019s ability to disclose information held about taxpayers is restricted by the Commissioners for Revenue and Customs Act 2005 (CRCA). Section 18 of CRCA makes clear that HMRC must not disclose information to anyone, unless they have lawful authority to do so.<\/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" : "2021-05-25", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "4545"} , {"_value" : "4546"} , {"_value" : "4547"} , {"_value" : "4548"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-05-25T16:06:30.263Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-05-20", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Taxation: Fraud"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, pursuant to the Answer of 19 May 2021 to Question 77 on Stamp Duty Land Tax: Fraud, whether the Minister was referring to landfill tax fraud, not land tax fraud, in his answer.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1438", "label" : {"_value" : "Biography information for Mr Kevan Jones"} } , "tablingMemberConstituency" : {"_value" : "North Durham"} , "tablingMemberPrinted" : [{"_value" : "Mr Kevan Jones"} ], "uin" : "4544"} , {"_about" : "http://data.parliament.uk/resources/1316777", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1316777/answer", "answerText" : {"_value" : "

The response provided related to landfill tax fraud.<\/p>

<\/p>

Two Honourable Members have met with HMRC on their investigation into the suspected systematic abuse of the landfill tax system, referred to as Operation Nosedive.<\/p>

<\/p>

Landfill Tax is a devolved tax. 125 companies pay Landfill Tax to HMRC in relation to landfill sites in England. 16 companies pay Landfill Disposal Tax to the Welsh Revenue Authority, along with 1 City Council. 28 companies pay the Scottish Landfill Tax (SLT) to Revenue Scotland, along with 7 Unitary Authorities and 1 Public Body.<\/p>

<\/p>

As at 20 May 2021 there are approximately 48 HMRC investigators working on landfill tax compliance. Of this number approximately 10 HMRC investigators are looking into the issue of landfill tax fraud.<\/p>

<\/p>

HMRC have a statutory duty of confidentiality to protect information held about taxpayers, so that such information is not passed to unauthorised parties. HMRC\u2019s ability to disclose information held about taxpayers is restricted by the Commissioners for Revenue and Customs Act 2005 (CRCA). Section 18 of CRCA makes clear that HMRC must not disclose information to anyone, unless they have lawful authority to do so.<\/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" : "2021-05-25", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "4544"} , {"_value" : "4546"} , {"_value" : "4547"} , {"_value" : "4548"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-05-25T16:06:30.343Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-05-20", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Landfill 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, how many companies pay landfill tax in the UK as at 20 May 2021.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1438", "label" : {"_value" : "Biography information for Mr Kevan Jones"} } , "tablingMemberConstituency" : {"_value" : "North Durham"} , "tablingMemberPrinted" : [{"_value" : "Mr Kevan Jones"} ], "uin" : "4545"} , {"_about" : "http://data.parliament.uk/resources/1316778", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1316778/answer", "answerText" : {"_value" : "

The response provided related to landfill tax fraud.<\/p>

<\/p>

Two Honourable Members have met with HMRC on their investigation into the suspected systematic abuse of the landfill tax system, referred to as Operation Nosedive.<\/p>

<\/p>

Landfill Tax is a devolved tax. 125 companies pay Landfill Tax to HMRC in relation to landfill sites in England. 16 companies pay Landfill Disposal Tax to the Welsh Revenue Authority, along with 1 City Council. 28 companies pay the Scottish Landfill Tax (SLT) to Revenue Scotland, along with 7 Unitary Authorities and 1 Public Body.<\/p>

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As at 20 May 2021 there are approximately 48 HMRC investigators working on landfill tax compliance. Of this number approximately 10 HMRC investigators are looking into the issue of landfill tax fraud.<\/p>

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HMRC have a statutory duty of confidentiality to protect information held about taxpayers, so that such information is not passed to unauthorised parties. HMRC\u2019s ability to disclose information held about taxpayers is restricted by the Commissioners for Revenue and Customs Act 2005 (CRCA). Section 18 of CRCA makes clear that HMRC must not disclose information to anyone, unless they have lawful authority to do so.<\/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" : "2021-05-25", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "4544"} , {"_value" : "4545"} , {"_value" : "4547"} , {"_value" : "4548"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-05-25T16:06:30.42Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-05-20", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Landfill Tax: Fraud"} , "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 investigators are looking into the issue of landfill tax fraud as at 20 May 2021.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1438", "label" : {"_value" : "Biography information for Mr Kevan Jones"} } , "tablingMemberConstituency" : {"_value" : "North Durham"} , "tablingMemberPrinted" : [{"_value" : "Mr Kevan Jones"} ], "uin" : "4546"} ], "itemsPerPage" : 10, "next" : "https://eldaddp.azurewebsites.net/answeredquestions.text?tablingMemberPrinted.=Mr+Kevan+Jones&tablingMember.label=Biography+information+for+Mr+Kevan+Jones&_page=1&answeringDeptId=14&answer.answeringMember.label=Biography+information+for+Jesse+Norman", "page" : 0, "startIndex" : 1, "totalResults" : 25, "type" : ["http://purl.org/linked-data/api/vocab#ListEndpoint", "http://purl.org/linked-data/api/vocab#Page"]} }