{ "format" : "linked-data-api", "version" : "0.2", "result" : {"_about" : "https://eldaddp.azurewebsites.net/answeredquestions.text?answer.answeringMemberConstituency=Hereford+and+South+Herefordshire&dateTabled=2020-07-22", "definition" : "https://eldaddp.azurewebsites.net/meta/answeredquestions.text?answer.answeringMemberConstituency=Hereford+and+South+Herefordshire&dateTabled=2020-07-22", "extendedMetadataVersion" : "https://eldaddp.azurewebsites.net/answeredquestions.text?answer.answeringMemberConstituency=Hereford+and+South+Herefordshire&dateTabled=2020-07-22&_metadata=all", "first" : "https://eldaddp.azurewebsites.net/answeredquestions.text?_page=0&answer.answeringMemberConstituency=Hereford+and+South+Herefordshire&dateTabled=2020-07-22", "hasPart" : "https://eldaddp.azurewebsites.net/answeredquestions.text?answer.answeringMemberConstituency=Hereford+and+South+Herefordshire&dateTabled=2020-07-22", "isPartOf" : "https://eldaddp.azurewebsites.net/answeredquestions.text?answer.answeringMemberConstituency=Hereford+and+South+Herefordshire&dateTabled=2020-07-22", "items" : [{"_about" : "http://data.parliament.uk/resources/1227224", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1227224/answer", "answerText" : {"_value" : "

HMRC are working closely across Government and with ports to understand and implement infrastructure changes in line with the support announced by the Government.<\/p>

<\/p>

Border controls for EU goods imported into Great Britain will be introduced at the end of the Transition Period in stages (1 January and 1 July 2021). This flexible and pragmatic approach will give industry extra time to make necessary arrangements.<\/p>

<\/p>

The Government has committed to supporting ports and airports to put in place new or expanded border facilities in Great Britain for carrying out required checks, as well as to providing targeted support to ports to build new infrastructure.<\/p>

<\/p>

Given the scale of infrastructure required and where there is a lack of space in ports, the Government is aiming to provide inland sites at strategic locations where these checks and other activities will take place.<\/p>

<\/p>

The Government is already consulting with ports on what infrastructure will be required and to inform decisions on where inland sites should be provided. In preparation, a number of potential sites have been identified at strategic locations across the UK. These have been prioritised where there are shared HMG requirements in specific locations.<\/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" : "2020-09-07", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2020-09-07T15:35:33.183Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2020-07-22", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Ports: Infrastructure"} , "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 his Department has taken to ensure that (a) the Humber Ports and (b) all other ports will have adequate customs infrastructure in place by the end of the transition period.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1533", "label" : {"_value" : "Biography information for Dame Diana Johnson"} } , "tablingMemberConstituency" : {"_value" : "Kingston upon Hull North"} , "tablingMemberPrinted" : [{"_value" : "Dame Diana Johnson"} ], "uin" : "78556"} , {"_about" : "http://data.parliament.uk/resources/1227270", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1227270/answer", "answerText" : {"_value" : "

The total number of iForm submissions made to the tax fraud hotline on GOV.UK in the first quarter of each tax year (April to June) for the last three tax years, was:<\/p>

<\/p>

2019/20: 15,951<\/p>

2018/19: 14,265<\/p>

2017/18: 12,856<\/p>

<\/strong><\/p>

23,272 submissions were made between 1 April 2020 to 30 June 2020.<\/p>

<\/p>

HM Revenue and Customs do not routinely produce estimates of the volume of expected allegations submitted through this reporting pathway.<\/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" : "2020-09-07", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2020-09-07T16:11:25.337Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2020-07-22", "_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 to Question 48486 on 2 June 2010, how many submissions of the iForm had been received by (a) 30 June 2020, (b) 30 June in each of the last three tax years; and if he will estimate the number of submissions expected during the 2020-21 tax year.", "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" : "78718"} , {"_about" : "http://data.parliament.uk/resources/1227271", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1227271/answer", "answerText" : {"_value" : "

A response was provided on 4 June, and I wrote to the Honourable Member on 7 September to provide further information. A copy of that letter has been placed in the Library of the House.<\/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" : "2020-09-07", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2020-09-07T16:15:06.25Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2020-07-22", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Treasury: Written Questions"} , "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 Question 52095 tabled by the hon. Member for East Renfrewshire on 1 June 2020.", "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" : "78719"} , {"_about" : "http://data.parliament.uk/resources/1227272", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1227272/answer", "answerText" : {"_value" : "

As of 21 August, HMRC have received five Subject Access Requests (SARs) relating to the Coronavirus Job Retention Scheme (CJRS). Two have been granted and the remaining three are under consideration.<\/p>

<\/p>

The first two SARs took six weeks to complete. HMRC have now implemented a new process for SARs relating to the CJRS and aim to complete requests within 28 days.<\/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" : "2020-09-07", "_datatype" : "dateTime"} , "groupedQuestionUIN" : {"_value" : "78721"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2020-09-07T16:12:51.877Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2020-07-22", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Coronavirus Job Retention Scheme"} , "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 11 June 2020 to Question 56027, how many subject access requests under section 7 of the Data Protection Act 2000 were received by HMRC in relation to payments claimed or made under the Coronavirus Job Retention Scheme; how many and what proportion of those access requests were granted; and what the average time was for responding to those requests.", "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" : "78720"} , {"_about" : "http://data.parliament.uk/resources/1227329", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1227329/answer", "answerText" : {"_value" : "

The case for change of the VAT registration threshold has been regularly reviewed over the years, and public views are divided. Whilst some argue that a lower threshold would provide a fairer competitive environment, others contend that a higher threshold would reduce financial and administrative burdens.<\/p>

<\/p>

In 2018, the Government consulted on how the design of the VAT registration threshold could better incentivise growth and considered the effects of a smoothing mechanism, however there was no clear option for reform. The summary of responses to the call for evidence can be found here: https://www.gov.uk/government/consultations/vat-registration-threshold-call-for-evidence.<\/a><\/p>

<\/p>

At Budget 2018, the Government announced it would maintain the VAT registration threshold at £85,000 until March 2022.<\/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" : "2020-09-01", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2020-09-01T09:51:07.08Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2020-07-22", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "VAT: Registration"} , "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 plans he has to bring forward legislative proposals in 2020 to implement the recommendations of the Office of Tax Simplification on reforming the turnover threshold for Value Added Tax registration by businesses; and if he will make a statement.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4046", "label" : {"_value" : "Biography information for Bridget Phillipson"} } , "tablingMemberConstituency" : {"_value" : "Houghton and Sunderland South"} , "tablingMemberPrinted" : [{"_value" : "Bridget Phillipson"} ], "uin" : "78629"} , {"_about" : "http://data.parliament.uk/resources/1227330", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1227330/answer", "answerText" : {"_value" : "

From 1 January 2021, the UK will need to introduce new arrangements for VAT at its borders. New measures for movements of goods within and into Great Britain were published on 20 July, and the treatment of travellers with personal goods, which was recently subject to consultation, will be made available in due course. The Government continues to work through the implications of the Northern Ireland Protocol, including in relation to VAT, and is committed to providing guidance on how the Northern Ireland Protocol will work ahead of the end of the transition period.<\/p>

<\/p>

There are no further changes planned to domestic UK VAT law following the end of the transition period and any future changes are for the Chancellor to announce at fiscal events.<\/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" : "2020-09-01", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2020-09-01T09:52:50.363Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2020-07-22", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "VAT"} , "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 plans he has to change VAT arrangements in the UK after the transition period; and if he will make a statement.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4046", "label" : {"_value" : "Biography information for Bridget Phillipson"} } , "tablingMemberConstituency" : {"_value" : "Houghton and Sunderland South"} , "tablingMemberPrinted" : [{"_value" : "Bridget Phillipson"} ], "uin" : "78630"} , {"_about" : "http://data.parliament.uk/resources/1227332", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1227332/answer", "answerText" : {"_value" : "

There are no current plans to change the rate of VAT applied to:<\/p>

<\/p>

- Magazines<\/p>

- Renovating a dwelling that has been empty for at least two years<\/p>

- Smoking cessation products<\/p>

- Installation of mobility aids for the elderly for use in domestic accommodation<\/p>

- Supplies of magnetic tape adapted for recording speech for blind people<\/p>

- Motorcycle helmets that meet safety standards<\/p>

- Cycle helmets marked CE<\/p>

- Maps and charts<\/p>

- Printed music<\/p>

- Newspapers<\/p>

- Books<\/p>

- Food of a kind used for human consumption<\/p>

- Children\u2019s clothes<\/p>

- Children\u2019s shoes<\/p>

- Clothes for babies<\/p>

- Equipment for blind or partially sighted people<\/p>

- Incontinence products<\/p>

- Low Vision aids<\/p>

- Emptying domestic septic tanks and cesspools<\/p>

- Water supplied to households.<\/p>

There are limits to the changes the Government can make to the VAT treatment of these goods under the framework of European law. While the UK is in the transition period, all existing EU VAT rules will continue to apply. Although all taxes are kept under review, there are no plans to change these reliefs at this time.<\/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" : "2020-09-01", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "78632"} , {"_value" : "78633"} , {"_value" : "78636"} , {"_value" : "78644"} , {"_value" : "78645"} , {"_value" : "78646"} , {"_value" : "78647"} , {"_value" : "78648"} , {"_value" : "78747"} , {"_value" : "78750"} , {"_value" : "78751"} , {"_value" : "78752"} , {"_value" : "78753"} , {"_value" : "78754"} , {"_value" : "78755"} , {"_value" : "78756"} , {"_value" : "78757"} , {"_value" : "78758"} , {"_value" : "78762"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2020-09-01T13:13:46.887Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2020-07-22", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Food: VAT"} , "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 plans he has to change the rate of VAT applied to food of a kind used for human consumption.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4046", "label" : {"_value" : "Biography information for Bridget Phillipson"} } , "tablingMemberConstituency" : {"_value" : "Houghton and Sunderland South"} , "tablingMemberPrinted" : [{"_value" : "Bridget Phillipson"} ], "uin" : "78631"} , {"_about" : "http://data.parliament.uk/resources/1227333", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1227333/answer", "answerText" : {"_value" : "

There are no current plans to change the rate of VAT applied to:<\/p>

<\/p>

- Magazines<\/p>

- Renovating a dwelling that has been empty for at least two years<\/p>

- Smoking cessation products<\/p>

- Installation of mobility aids for the elderly for use in domestic accommodation<\/p>

- Supplies of magnetic tape adapted for recording speech for blind people<\/p>

- Motorcycle helmets that meet safety standards<\/p>

- Cycle helmets marked CE<\/p>

- Maps and charts<\/p>

- Printed music<\/p>

- Newspapers<\/p>

- Books<\/p>

- Food of a kind used for human consumption<\/p>

- Children\u2019s clothes<\/p>

- Children\u2019s shoes<\/p>

- Clothes for babies<\/p>

- Equipment for blind or partially sighted people<\/p>

- Incontinence products<\/p>

- Low Vision aids<\/p>

- Emptying domestic septic tanks and cesspools<\/p>

- Water supplied to households.<\/p>

There are limits to the changes the Government can make to the VAT treatment of these goods under the framework of European law. While the UK is in the transition period, all existing EU VAT rules will continue to apply. Although all taxes are kept under review, there are no plans to change these reliefs at this time.<\/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" : "2020-09-01", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "78631"} , {"_value" : "78633"} , {"_value" : "78636"} , {"_value" : "78644"} , {"_value" : "78645"} , {"_value" : "78646"} , {"_value" : "78647"} , {"_value" : "78648"} , {"_value" : "78747"} , {"_value" : "78750"} , {"_value" : "78751"} , {"_value" : "78752"} , {"_value" : "78753"} , {"_value" : "78754"} , {"_value" : "78755"} , {"_value" : "78756"} , {"_value" : "78757"} , {"_value" : "78758"} , {"_value" : "78762"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2020-09-01T13:13:46.963Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2020-07-22", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Clothing: VAT"} , "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 plans he has to change the rate of VAT applied to children's clothes.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4046", "label" : {"_value" : "Biography information for Bridget Phillipson"} } , "tablingMemberConstituency" : {"_value" : "Houghton and Sunderland South"} , "tablingMemberPrinted" : [{"_value" : "Bridget Phillipson"} ], "uin" : "78632"} , {"_about" : "http://data.parliament.uk/resources/1227335", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1227335/answer", "answerText" : {"_value" : "

There are no current plans to change the rate of VAT applied to:<\/p>

<\/p>

- Magazines<\/p>

- Renovating a dwelling that has been empty for at least two years<\/p>

- Smoking cessation products<\/p>

- Installation of mobility aids for the elderly for use in domestic accommodation<\/p>

- Supplies of magnetic tape adapted for recording speech for blind people<\/p>

- Motorcycle helmets that meet safety standards<\/p>

- Cycle helmets marked CE<\/p>

- Maps and charts<\/p>

- Printed music<\/p>

- Newspapers<\/p>

- Books<\/p>

- Food of a kind used for human consumption<\/p>

- Children\u2019s clothes<\/p>

- Children\u2019s shoes<\/p>

- Clothes for babies<\/p>

- Equipment for blind or partially sighted people<\/p>

- Incontinence products<\/p>

- Low Vision aids<\/p>

- Emptying domestic septic tanks and cesspools<\/p>

- Water supplied to households.<\/p>

There are limits to the changes the Government can make to the VAT treatment of these goods under the framework of European law. While the UK is in the transition period, all existing EU VAT rules will continue to apply. Although all taxes are kept under review, there are no plans to change these reliefs at this time.<\/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" : "2020-09-01", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "78631"} , {"_value" : "78632"} , {"_value" : "78636"} , {"_value" : "78644"} , {"_value" : "78645"} , {"_value" : "78646"} , {"_value" : "78647"} , {"_value" : "78648"} , {"_value" : "78747"} , {"_value" : "78750"} , {"_value" : "78751"} , {"_value" : "78752"} , {"_value" : "78753"} , {"_value" : "78754"} , {"_value" : "78755"} , {"_value" : "78756"} , {"_value" : "78757"} , {"_value" : "78758"} , {"_value" : "78762"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2020-09-01T13:13:47.027Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2020-07-22", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Footwear: VAT"} , "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 plans he has to change the rate of VAT applied to children's shoes.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4046", "label" : {"_value" : "Biography information for Bridget Phillipson"} } , "tablingMemberConstituency" : {"_value" : "Houghton and Sunderland South"} , "tablingMemberPrinted" : [{"_value" : "Bridget Phillipson"} ], "uin" : "78633"} , {"_about" : "http://data.parliament.uk/resources/1227336", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1227336/answer", "answerText" : {"_value" : "

VAT raised £130 billion in 2019-20 and is an important source of revenue for the Exchequer, funding the Government's spending priorities including hospitals, schools, and defence.<\/p>

<\/p>

VAT is levied on supplies of hot takeaway food. \u201cHot food\u201d is food that is supplied and intended to be eaten when hot (above ambient air temperature). However, some takeaway food may be zero rated if it is not intended to be eaten hot and is sold warm simply because it happens to be freshly baked and is in the process of cooling down. Therefore, freshly baked takeaway pasties that are not intended to be eaten hot are zero rated.<\/p>

<\/p>

While all taxes are kept under review, there are currently no plans to change the rate of VAT applied to pasties.<\/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" : "2020-09-07", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2020-09-07T15:42:08.66Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2020-07-22", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Bakery Products: VAT"} , "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 plans he has to change the rate of VAT applied to pasties baked for sale by retailers where there is no intention that they be consumed hot, they are not cooked to order, are not kept hot after cooking, are advertised merely as freshly baked, and are provided to customers in a simple standard paper bag.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4046", "label" : {"_value" : "Biography information for Bridget Phillipson"} } , "tablingMemberConstituency" : {"_value" : "Houghton and Sunderland South"} , "tablingMemberPrinted" : [{"_value" : "Bridget Phillipson"} ], "uin" : "78634"} ], "itemsPerPage" : 10, "next" : "https://eldaddp.azurewebsites.net/answeredquestions.text?_page=1&answer.answeringMemberConstituency=Hereford+and+South+Herefordshire&dateTabled=2020-07-22", "page" : 0, "startIndex" : 1, "totalResults" : 59, "type" : ["http://purl.org/linked-data/api/vocab#ListEndpoint", "http://purl.org/linked-data/api/vocab#Page"]} }