{ "format" : "linked-data-api", "version" : "0.2", "result" : {"_about" : "https://eldaddp.azurewebsites.net/answeredquestions.text?date=2021-06-08&min-answer.dateOfAnswer=2021-05-19&min-date=2021-05-11&answer.answeringMemberConstituency=Hereford+and+South+Herefordshire", "definition" : "https://eldaddp.azurewebsites.net/meta/answeredquestions.text?date=2021-06-08&min-answer.dateOfAnswer=2021-05-19&min-date=2021-05-11&answer.answeringMemberConstituency=Hereford+and+South+Herefordshire", "extendedMetadataVersion" : "https://eldaddp.azurewebsites.net/answeredquestions.text?date=2021-06-08&min-answer.dateOfAnswer=2021-05-19&min-date=2021-05-11&answer.answeringMemberConstituency=Hereford+and+South+Herefordshire&_metadata=all", "first" : "https://eldaddp.azurewebsites.net/answeredquestions.text?date=2021-06-08&min-answer.dateOfAnswer=2021-05-19&_page=0&min-date=2021-05-11&answer.answeringMemberConstituency=Hereford+and+South+Herefordshire", "hasPart" : "https://eldaddp.azurewebsites.net/answeredquestions.text?date=2021-06-08&min-answer.dateOfAnswer=2021-05-19&min-date=2021-05-11&answer.answeringMemberConstituency=Hereford+and+South+Herefordshire", "isPartOf" : "https://eldaddp.azurewebsites.net/answeredquestions.text?date=2021-06-08&min-answer.dateOfAnswer=2021-05-19&min-date=2021-05-11&answer.answeringMemberConstituency=Hereford+and+South+Herefordshire", "items" : [{"_about" : "http://data.parliament.uk/resources/1330575", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1330575/answer", "answerText" : {"_value" : "

The purpose of the Job Retention Bonus (JRB) was to encourage employers to keep people in work until the end of January 2021. However, when it was announced in December 2020 that the Coronavirus Job Retention Scheme (CJRS) would be extended to the end of April 2021, the policy intent of the JRB fell away.<\/p>

<\/p>

As the health situation deteriorated rapidly last autumn and winter, it was right that the Government instead extended the CJRS to reflect the increased number of closures that were expected over autumn and winter. However, the situation has changed moving into summer 2021 with the roll-out of the vaccine and the firm footing that gives to economic reopening. In this context, extending the CJRS further at Budget 2021, to the end of September, allowed the Government to strike the right balance between supporting the economy as it reopens, continuing to provide support and protect incomes, and ensuring incentives are in place to get people back to work as demand returns.<\/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" : "2021-06-16", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-06-16T14:49:54.837Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-06-08", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Job Retention Bonus"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits of reintroducing the Job Retention Bonus to help support employment after the furlough scheme ends.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4069", "label" : {"_value" : "Biography information for Peter Aldous"} } , "tablingMemberConstituency" : {"_value" : "Waveney"} , "tablingMemberPrinted" : [{"_value" : "Peter Aldous"} ], "uin" : "12122"} , {"_about" : "http://data.parliament.uk/resources/1330634", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1330634/answer", "answerText" : {"_value" : "

HMRC\u2019s latest estimates for those affected by the Loan Charge are included in their GOV.UK publication titled Independent Loan Charge review: HMRC report on implementation.<\/p>

<\/p>

As set out in this report, in January 2020, HMRC wrote to more than 55,000 individuals and employers who were identified as potentially affected by the Loan Charge. HMRC estimate the changes to the Loan Charge enacted in Finance Act 2020 took 11,000 people out of paying the charge altogether.<\/p>

<\/p>

The report goes on to state that 5,600 employers and individuals settled their use of disguised remuneration schemes in the period to 30 September 2020.<\/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" : "2021-06-16", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-06-16T14:51:14.343Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-06-08", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Tax Avoidance"} , "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 people are subject to the Loan Charge as at 8 June 2021.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4139", "label" : {"_value" : "Biography information for Ian Lavery"} } , "tablingMemberConstituency" : {"_value" : "Wansbeck"} , "tablingMemberPrinted" : [{"_value" : "Ian Lavery"} ], "uin" : "12141"} , {"_about" : "http://data.parliament.uk/resources/1330716", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1330716/answer", "answerText" : {"_value" : "

At Budget 2021, the Chancellor announced a review of R&D tax reliefs, supported by the publication of a wide-ranging consultation on the nature of private-sector R&D investment in the UK, how that is supported or otherwise affected by the R&D tax reliefs, and where changes may be appropriate.<\/p>

<\/p>

The consultation closed on 2 June and next steps will be set out in due course.<\/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" : "2021-06-16", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-06-16T14:54:02.063Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-06-08", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Research and Development Expenditure Credit"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, what steps the Government is taking to amend the existing R&D tax credits scheme to expand qualifying criteria to encourage larger companies to invest in research and innovation.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4398", "label" : {"_value" : "Biography information for Chris Green"} } , "tablingMemberConstituency" : {"_value" : "Bolton West"} , "tablingMemberPrinted" : [{"_value" : "Chris Green"} ], "uin" : "12163"} , {"_about" : "http://data.parliament.uk/resources/1330731", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1330731/answer", "answerText" : {"_value" : "

HMRC are using the most up to date technology and Artificial Intelligence (AI) capabilities to deliver data and insight into the hands of their decision makers. This will help HMRC to focus on minimising the tax gap and make the tax system more intuitive for taxpayers.<\/p>

<\/p>

HMRC use AI methods across all their business areas. AI outputs are validated with human oversight before being implemented.<\/p>

<\/p>

HMRC are in the process of standardising their AI ethical framework in order to ensure it is consistently applied across the organisation. They are working with other public sector bodies to produce an AI strategy publication this autumn.<\/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" : "2021-06-16", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-06-16T14:52:47.253Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-06-08", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Taxation: Artificial Intelligence"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, for which taxes artificial intelligence is being used to assist in (a) processing and (b) auditing returns; and what plans he has to extend its use to other taxes.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4413", "label" : {"_value" : "Biography information for Kirsten Oswald"} } , "tablingMemberConstituency" : {"_value" : "East Renfrewshire"} , "tablingMemberPrinted" : [{"_value" : "Kirsten Oswald"} ], "uin" : "12180"} , {"_about" : "http://data.parliament.uk/resources/1330736", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1330736/answer", "answerText" : {"_value" : "

Treasury officials are in regular contact with HMRC colleagues. In line with the practice of successive administrations, details of internal discussions are not normally disclosed.<\/p>

<\/p>

<\/p>

HMRC do not classify which assets should be written down at the main or special rate of writing down allowances. Instead, businesses should identify whether an asset they have acquired has a useful economic life (UEL) of more or less than 25 years when new. This UEL test for plant and machinery should be applied on the asset as a whole, rather than individual components; since for tax purposes the asset is depreciated as a single unit.<\/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" : "2021-06-14", "_datatype" : "dateTime"} , "groupedQuestionUIN" : {"_value" : "12183"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-06-14T14:14:49.483Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-06-08", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Shipping: Assets"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, what discussions officials in his Department have had with relevant stakeholders on HMRC\u2019s enforcement of classification of long-term and short-term assets for commercial maritime vessels.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4435", "label" : {"_value" : "Biography information for Patricia Gibson"} } , "tablingMemberConstituency" : {"_value" : "North Ayrshire and Arran"} , "tablingMemberPrinted" : [{"_value" : "Patricia Gibson"} ], "uin" : "12182"} , {"_about" : "http://data.parliament.uk/resources/1330737", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1330737/answer", "answerText" : {"_value" : "

Treasury officials are in regular contact with HMRC colleagues. In line with the practice of successive administrations, details of internal discussions are not normally disclosed.<\/p>

<\/p>

<\/p>

HMRC do not classify which assets should be written down at the main or special rate of writing down allowances. Instead, businesses should identify whether an asset they have acquired has a useful economic life (UEL) of more or less than 25 years when new. This UEL test for plant and machinery should be applied on the asset as a whole, rather than individual components; since for tax purposes the asset is depreciated as a single unit.<\/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" : "2021-06-14", "_datatype" : "dateTime"} , "groupedQuestionUIN" : {"_value" : "12182"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-06-14T14:14:49.53Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-06-08", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Shipping: Capital Allowances"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, what recent discussions officials in his Department have had with representatives of HMRC on the classification of long-term and short-term vessels under the capital allowance scheme for commercial maritime vessels.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4435", "label" : {"_value" : "Biography information for Patricia Gibson"} } , "tablingMemberConstituency" : {"_value" : "North Ayrshire and Arran"} , "tablingMemberPrinted" : [{"_value" : "Patricia Gibson"} ], "uin" : "12183"} , {"_about" : "http://data.parliament.uk/resources/1330788", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1330788/answer", "answerText" : {"_value" : "

As of 7 June 2021, nearly 2,000 businesses have been offered grants amounting to £3.1m through the SME Brexit Support Fund.<\/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" : "2021-06-14", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-06-14T14:16:37.267Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-06-08", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "SME Brexit Support Fund"} , "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 businesses have received funding through the SME Brexit Support Fund.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4061", "label" : {"_value" : "Biography information for Bill Esterson"} } , "tablingMemberConstituency" : {"_value" : "Sefton Central"} , "tablingMemberPrinted" : [{"_value" : "Bill Esterson"} ], "uin" : "12115"} ], "itemsPerPage" : 10, "page" : 0, "startIndex" : 1, "totalResults" : 7, "type" : ["http://purl.org/linked-data/api/vocab#ListEndpoint", "http://purl.org/linked-data/api/vocab#Page"]} }