{ "format" : "linked-data-api", "version" : "0.2", "result" : {"_about" : "https://eldaddp.azurewebsites.net/answeredquestions.text?houseId=1&max-ddpModified.=2021-05-17T12%3A41%3A06.720Z&answer.answeringMemberConstituency=Hereford+and+South+Herefordshire&min-ddpModified.=2021-05-14T14%3A05%3A15.829Z", "definition" : "https://eldaddp.azurewebsites.net/meta/answeredquestions.text?houseId=1&max-ddpModified.=2021-05-17T12%3A41%3A06.720Z&answer.answeringMemberConstituency=Hereford+and+South+Herefordshire&min-ddpModified.=2021-05-14T14%3A05%3A15.829Z", "extendedMetadataVersion" : "https://eldaddp.azurewebsites.net/answeredquestions.text?houseId=1&max-ddpModified.=2021-05-17T12%3A41%3A06.720Z&answer.answeringMemberConstituency=Hereford+and+South+Herefordshire&_metadata=all&min-ddpModified.=2021-05-14T14%3A05%3A15.829Z", "first" : "https://eldaddp.azurewebsites.net/answeredquestions.text?_page=0&houseId=1&max-ddpModified.=2021-05-17T12%3A41%3A06.720Z&answer.answeringMemberConstituency=Hereford+and+South+Herefordshire&min-ddpModified.=2021-05-14T14%3A05%3A15.829Z", "hasPart" : "https://eldaddp.azurewebsites.net/answeredquestions.text?houseId=1&max-ddpModified.=2021-05-17T12%3A41%3A06.720Z&answer.answeringMemberConstituency=Hereford+and+South+Herefordshire&min-ddpModified.=2021-05-14T14%3A05%3A15.829Z", "isPartOf" : "https://eldaddp.azurewebsites.net/answeredquestions.text?houseId=1&max-ddpModified.=2021-05-17T12%3A41%3A06.720Z&answer.answeringMemberConstituency=Hereford+and+South+Herefordshire&min-ddpModified.=2021-05-14T14%3A05%3A15.829Z", "items" : [{"_about" : "http://data.parliament.uk/resources/1314829", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1314829/answer", "answerText" : {"_value" : "

The Government has announced a £1.5 billion pot of additional business rates relief for businesses affected by the COVID-19 pandemic that have not otherwise been eligible for existing reliefs. The statement by the Minister of State for Regional Growth and Local Government of 25 March 2021 explained the relief will be allocated to local authorities based on the stock of properties in the area and the sector-specific economic impacts of COVID-19.<\/p>

Formal guidance will follow in due course, setting out the specific considerations that Local Authorities (LAs) should have regard for when providing relief. Relief will be for LAs to award on a discretionary basis. Funding will be available once the legislation relating to material change in circumstance provisions has passed and LAs have established their own local relief schemes. The Government will support LAs to do this as quickly as possible, including through new burdens funding.<\/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" : "2021-05-21", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "1292"} , {"_value" : "1293"} , {"_value" : "1294"} , {"_value" : "1295"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-05-21T13:20:26.297Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-05-14", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Wholesale Trade: Business Rates"} , "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 his Department has made of the potential economic effect on the wholesale sector of the length of time taken to start the new business rates relief fund.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4005", "label" : {"_value" : "Biography information for Bob Blackman"} } , "tablingMemberConstituency" : {"_value" : "Harrow East"} , "tablingMemberPrinted" : [{"_value" : "Bob Blackman"} ], "uin" : "1291"} , {"_about" : "http://data.parliament.uk/resources/1314830", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1314830/answer", "answerText" : {"_value" : "

The Government has announced a £1.5 billion pot of additional business rates relief for businesses affected by the COVID-19 pandemic that have not otherwise been eligible for existing reliefs. The statement by the Minister of State for Regional Growth and Local Government of 25 March 2021 explained the relief will be allocated to local authorities based on the stock of properties in the area and the sector-specific economic impacts of COVID-19.<\/p>

Formal guidance will follow in due course, setting out the specific considerations that Local Authorities (LAs) should have regard for when providing relief. Relief will be for LAs to award on a discretionary basis. Funding will be available once the legislation relating to material change in circumstance provisions has passed and LAs have established their own local relief schemes. The Government will support LAs to do this as quickly as possible, including through new burdens funding.<\/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" : "2021-05-21", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "1291"} , {"_value" : "1293"} , {"_value" : "1294"} , {"_value" : "1295"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-05-21T13:20:26.37Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-05-14", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Business Rates: Coronavirus"} , "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 his Department has plans to bring forward legislative proposals to enable the provision of business rates support to businesses affected by covid-19 outside the retail, hospitality and leisure sectors.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4005", "label" : {"_value" : "Biography information for Bob Blackman"} } , "tablingMemberConstituency" : {"_value" : "Harrow East"} , "tablingMemberPrinted" : [{"_value" : "Bob Blackman"} ], "uin" : "1292"} , {"_about" : "http://data.parliament.uk/resources/1314831", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1314831/answer", "answerText" : {"_value" : "

The Government has announced a £1.5 billion pot of additional business rates relief for businesses affected by the COVID-19 pandemic that have not otherwise been eligible for existing reliefs. The statement by the Minister of State for Regional Growth and Local Government of 25 March 2021 explained the relief will be allocated to local authorities based on the stock of properties in the area and the sector-specific economic impacts of COVID-19.<\/p>

Formal guidance will follow in due course, setting out the specific considerations that Local Authorities (LAs) should have regard for when providing relief. Relief will be for LAs to award on a discretionary basis. Funding will be available once the legislation relating to material change in circumstance provisions has passed and LAs have established their own local relief schemes. The Government will support LAs to do this as quickly as possible, including through new burdens funding.<\/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" : "2021-05-21", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "1291"} , {"_value" : "1292"} , {"_value" : "1294"} , {"_value" : "1295"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-05-21T13:20:26.413Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-05-14", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Business Rates: Coronavirus"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, if he will meet representatives of the Federation of Wholesale Distributors to discuss the practicalities involved in developing a business rates support system for businesses affected by covid-19 outside the retail, hospitality and leisure sectors.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4005", "label" : {"_value" : "Biography information for Bob Blackman"} } , "tablingMemberConstituency" : {"_value" : "Harrow East"} , "tablingMemberPrinted" : [{"_value" : "Bob Blackman"} ], "uin" : "1293"} , {"_about" : "http://data.parliament.uk/resources/1314840", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1314840/answer", "answerText" : {"_value" : "

The Government has announced a £1.5 billion pot of additional business rates relief for businesses affected by the COVID-19 pandemic that have not otherwise been eligible for existing reliefs. The statement by the Minister of State for Regional Growth and Local Government of 25 March 2021 explained the relief will be allocated to local authorities based on the stock of properties in the area and the sector-specific economic impacts of COVID-19.<\/p>

Formal guidance will follow in due course, setting out the specific considerations that Local Authorities (LAs) should have regard for when providing relief. Relief will be for LAs to award on a discretionary basis. Funding will be available once the legislation relating to material change in circumstance provisions has passed and LAs have established their own local relief schemes. The Government will support LAs to do this as quickly as possible, including through new burdens funding.<\/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" : "2021-05-21", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "1325"} , {"_value" : "1326"} , {"_value" : "1328"} , {"_value" : "1329"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-05-21T13:16:15.627Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-05-14", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Wholesale Trade: Business Rates"} , "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 his Department has made of the economic effect on the wholesale sector of the time taken to start the new business rates relief fund.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4452", "label" : {"_value" : "Biography information for Steve Double"} } , "tablingMemberConstituency" : {"_value" : "St Austell and Newquay"} , "tablingMemberPrinted" : [{"_value" : "Steve Double"} ], "uin" : "1324"} , {"_about" : "http://data.parliament.uk/resources/1314841", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1314841/answer", "answerText" : {"_value" : "

The Government has announced a £1.5 billion pot of additional business rates relief for businesses affected by the COVID-19 pandemic that have not otherwise been eligible for existing reliefs. The statement by the Minister of State for Regional Growth and Local Government of 25 March 2021 explained the relief will be allocated to local authorities based on the stock of properties in the area and the sector-specific economic impacts of COVID-19.<\/p>

Formal guidance will follow in due course, setting out the specific considerations that Local Authorities (LAs) should have regard for when providing relief. Relief will be for LAs to award on a discretionary basis. Funding will be available once the legislation relating to material change in circumstance provisions has passed and LAs have established their own local relief schemes. The Government will support LAs to do this as quickly as possible, including through new burdens funding.<\/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" : "2021-05-21", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "1324"} , {"_value" : "1326"} , {"_value" : "1328"} , {"_value" : "1329"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-05-21T13:16:15.687Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-05-14", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Business Rates: Coronavirus"} , "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 his Department plans to bring forward legislative proposals for business rates support to be granted to businesses affected by covid-19 outside the retail, hospitality and leisure sectors.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4452", "label" : {"_value" : "Biography information for Steve Double"} } , "tablingMemberConstituency" : {"_value" : "St Austell and Newquay"} , "tablingMemberPrinted" : [{"_value" : "Steve Double"} ], "uin" : "1325"} , {"_about" : "http://data.parliament.uk/resources/1314842", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1314842/answer", "answerText" : {"_value" : "

The Government has announced a £1.5 billion pot of additional business rates relief for businesses affected by the COVID-19 pandemic that have not otherwise been eligible for existing reliefs. The statement by the Minister of State for Regional Growth and Local Government of 25 March 2021 explained the relief will be allocated to local authorities based on the stock of properties in the area and the sector-specific economic impacts of COVID-19.<\/p>

Formal guidance will follow in due course, setting out the specific considerations that Local Authorities (LAs) should have regard for when providing relief. Relief will be for LAs to award on a discretionary basis. Funding will be available once the legislation relating to material change in circumstance provisions has passed and LAs have established their own local relief schemes. The Government will support LAs to do this as quickly as possible, including through new burdens funding.<\/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" : "2021-05-21", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "1324"} , {"_value" : "1325"} , {"_value" : "1328"} , {"_value" : "1329"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-05-21T13:16:15.56Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-05-14", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Wholesale Trade: Business Rates"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, if he we will meet with the Federation of Wholesale Distributors to discuss practicalities involved with developing a business rates support system for businesses affected by the covid-19 outside the retail, hospitality, and leisure sectors.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4452", "label" : {"_value" : "Biography information for Steve Double"} } , "tablingMemberConstituency" : {"_value" : "St Austell and Newquay"} , "tablingMemberPrinted" : [{"_value" : "Steve Double"} ], "uin" : "1326"} , {"_about" : "http://data.parliament.uk/resources/1313839", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1313839/answer", "answerText" : {"_value" : "

A zero rate of VAT has applied to women\u2019s sanitary products since 1 January 2021. This applies to those products which were previously subject to the reduced rate of 5 per cent, for example, tampons and pads, and also includes reusable and environmentally sustainable menstrual products, such as keepers.<\/p>

<\/p>

The relief specifically excludes articles of clothing. Such exclusions are designed to ensure that the relief is properly targeted, since difficulties in policing the scope of the relief create the potential for litigation, erosion of the tax base and a reduction in revenue.<\/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" : "2021-05-17", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-05-17T11:51:52.833Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-05-12", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Sanitary 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 assessment he has made of the potential merits of including reusable and environmentally sustainable menstrual products in sanitary products that are supplied at the zero rate of VAT.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4786", "label" : {"_value" : "Biography information for Zarah Sultana"} } , "tablingMemberConstituency" : {"_value" : "Coventry South"} , "tablingMemberPrinted" : [{"_value" : "Zarah Sultana"} ], "uin" : "884"} , {"_about" : "http://data.parliament.uk/resources/1314097", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1314097/answer", "answerText" : {"_value" : "

At the Budget on 3 March, the Government announced the details of two further rounds of the Self-Employment Income Support Scheme (SEISS). Alongside this, the Government announced that HMRC will now use 2019-20 tax returns to determine the eligibility and award for the SEISS, provided these returns were submitted by 2 March.<\/p>

<\/p>

This means that hundreds of thousands of people, many of whom became self-employed in 2019-20, may now be able to claim the fourth and fifth grants.<\/p>

<\/p>

The Government has already given self-employed people more than a month after the statutory deadline to submit their returns. HMRC waived late filing penalties until 28 February. Self-employed individuals who did not file by 31 January will, where possible, have received a notification from HMRC that their return was late.<\/p>

<\/p>

Allowing returns submitted after the terms and criteria of the SEISS grants were announced on 3 March would have created a significant incentive for fraud. The Government has a duty to protect the tax system from the small minority who would seek to exploit it. The 2 March cut-off point balances access for the vast majority of eligible self-employed individuals, with the Government\u2019s duty to protect the taxpayer against fraud.<\/p>

<\/p>

The SEISS continues to be just one element of a substantial package of support to the self-employed. The Government has also provided a wide range of loan schemes, business grants, business rates relief, tax cuts, mortgage holidays, increased welfare support, and the Kickstart and Restart schemes.<\/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" : "2021-05-17", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-05-17T12:08:17.293Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-05-12", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Self-employment Income Support 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, whether his Department plans to provide support for self-employed individuals who were not aware that late filing of 2019-20 tax returns would obstruct their access to the Self-Employment Income Support Scheme.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/188", "label" : {"_value" : "Biography information for Ed Davey"} } , "tablingMemberConstituency" : {"_value" : "Kingston and Surbiton"} , "tablingMemberPrinted" : [{"_value" : "Ed Davey"} ], "uin" : "607"} , {"_about" : "http://data.parliament.uk/resources/1312962", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1312962/answer", "answerText" : {"_value" : "The UK-EU Trade and Cooperation Agreement seeks to reduce the costs for traders of customs processes introduced following the end of the transition period with the EU. It supports efficient customs arrangements and ensures that goods originating in the EU or UK are not subject to tariffs. For goods that do not meet requirements of the rules of origin, tariffs still apply. Products sent between the EU to the UK may also be liable for other charges such as excise duty and import VAT. The extent to which any of these charges and impacts feed through to consumer prices is based on a range of factors including individual business decisions."} , "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" : "2021-05-19", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-05-19T14:10:09.497Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-05-11", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "UK Trade with EU: Customs"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor o the Exchequer, what assessment she has made of the potential effect on consumers of increases to custom charges on products sent between the EU and the UK.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4439", "label" : {"_value" : "Biography information for Alberto Costa"} } , "tablingMemberConstituency" : {"_value" : "South Leicestershire"} , "tablingMemberPrinted" : [{"_value" : "Alberto Costa"} ], "uin" : "313"} , {"_about" : "http://data.parliament.uk/resources/1313000", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1313000/answer", "answerText" : {"_value" : "

The off-payroll working rules only apply to individuals who are working like employees under the current employment status tests, and do not apply to the self-employed.<\/p>

<\/p>

The Tax Information and Impact Note (TIIN) published at Spring Budget 2021 set out that the reform of the off-payroll working rules is expected to affect up to 60,000 medium and large enterprises, about 180,000 individuals working through their own companies, and approximately 20,000 agencies nationally. The TIIN can be found on GOV.UK: https://www.gov.uk/government/publications/off-payroll-working-rules-from-april-2021/off-payroll-working-rules-from-april-2021<\/a>.<\/p>

<\/p>

As set out in the TIIN, the reform of the off-payroll working rules is not anticipated to have an impact on groups sharing protected characteristics.<\/p>

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