{ "format" : "linked-data-api", "version" : "0.2", "result" : {"_about" : "https://eldaddp.azurewebsites.net/answeredquestions.text?min-questionFirstAnswered.=2020-10-08T13%3A16%3A22.573Z&answer.answeringMemberConstituency=Hereford+and+South+Herefordshire&max-questionFirstAnswered.=2020-10-13T16%3A34%3A55.167Z", "definition" : "https://eldaddp.azurewebsites.net/meta/answeredquestions.text?min-questionFirstAnswered.=2020-10-08T13%3A16%3A22.573Z&answer.answeringMemberConstituency=Hereford+and+South+Herefordshire&max-questionFirstAnswered.=2020-10-13T16%3A34%3A55.167Z", "extendedMetadataVersion" : "https://eldaddp.azurewebsites.net/answeredquestions.text?min-questionFirstAnswered.=2020-10-08T13%3A16%3A22.573Z&answer.answeringMemberConstituency=Hereford+and+South+Herefordshire&_metadata=all&max-questionFirstAnswered.=2020-10-13T16%3A34%3A55.167Z", "first" : "https://eldaddp.azurewebsites.net/answeredquestions.text?_page=0&min-questionFirstAnswered.=2020-10-08T13%3A16%3A22.573Z&answer.answeringMemberConstituency=Hereford+and+South+Herefordshire&max-questionFirstAnswered.=2020-10-13T16%3A34%3A55.167Z", "hasPart" : "https://eldaddp.azurewebsites.net/answeredquestions.text?min-questionFirstAnswered.=2020-10-08T13%3A16%3A22.573Z&answer.answeringMemberConstituency=Hereford+and+South+Herefordshire&max-questionFirstAnswered.=2020-10-13T16%3A34%3A55.167Z", "isPartOf" : "https://eldaddp.azurewebsites.net/answeredquestions.text?min-questionFirstAnswered.=2020-10-08T13%3A16%3A22.573Z&answer.answeringMemberConstituency=Hereford+and+South+Herefordshire&max-questionFirstAnswered.=2020-10-13T16%3A34%3A55.167Z", "items" : [{"_about" : "http://data.parliament.uk/resources/1241732", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1241732/answer", "answerText" : {"_value" : "

Those not eligible for the Self-Employment Income Support Scheme (SEISS) may still be eligible for other elements of the unprecedented financial support available. The Government has temporarily increased the Universal Credit standard allowance for 2020-21 by £20 per week and relaxed the Minimum Income Floor meaning that where self-employed claimants' earnings have significantly reduced, their Universal Credit award will have increased to reflect their lower earnings. They may also have access to Bounce Back loans, tax deferrals, rental support, mortgage holidays, and other business support grants, with a new extended deadline of 30 November.<\/p>

<\/p>

In addition to this, up to half a million businesses which deferred their VAT bills will also be given more breathing space through the New Payment Scheme. This gives them the option to spread their payments over the financial year 2021-2022. In addition, all 11 million UK self-assessment taxpayers will be able to benefit from the recently enhanced Time to Pay \u2018self-service\u2019 facility to form a 12-month, interest-free payment arrangement for up to £30,000 of self-assessment debt.<\/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" : "2020-10-13", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2020-10-13T16:31:53.647Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2020-10-08", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Self-employed: 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, what support he is providing to self-employed people who did not meet the eligibility requirements for the Self Employed Income Support Scheme in March 2020.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4750", "label" : {"_value" : "Biography information for Jane Stevenson"} } , "tablingMemberConstituency" : {"_value" : "Wolverhampton North East"} , "tablingMemberPrinted" : [{"_value" : "Jane Stevenson"} ], "uin" : "101063"} , {"_about" : "http://data.parliament.uk/resources/1241782", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1241782/answer", "answerText" : {"_value" : "

While unable to provide a specific date, HMRC worked closely with HMT during policy development to enable the publication of an initial factsheet on 24 September 2020 while developing more detailed materials to accompany the start of the scheme.<\/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" : "2020-10-13", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2020-10-13T15:24:40.49Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2020-10-08", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Job 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, pursuant to the Answer of 7 October 2020 to Question 98695, on what date HMRC started work on the Job Support Scheme guidance.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3973", "label" : {"_value" : "Biography information for Grahame Morris"} } , "tablingMemberConstituency" : {"_value" : "Easington"} , "tablingMemberPrinted" : [{"_value" : "Grahame Morris"} ], "uin" : "100936"} , {"_about" : "http://data.parliament.uk/resources/1241783", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1241783/answer", "answerText" : {"_value" : "

As the Chancellor said when announcing the scheme on 24 September, the Government will publish full guidance on the Job Support Scheme in due course; this will include detail on who is eligible for the scheme.<\/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" : "2020-10-13", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2020-10-13T15:25:58.54Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2020-10-08", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Job Support Scheme: Parish and Town Councils"} , "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 7 October 2020 to Questions 98695 on Job Support Scheme: Parish Councils, what assessment he has made of the potential merits of including Parish and Town Council employees within the scope of the Job Support Scheme.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3973", "label" : {"_value" : "Biography information for Grahame Morris"} } , "tablingMemberConstituency" : {"_value" : "Easington"} , "tablingMemberPrinted" : [{"_value" : "Grahame Morris"} ], "uin" : "100937"} , {"_about" : "http://data.parliament.uk/resources/1241860", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1241860/answer", "answerText" : {"_value" : "

The Government recognises the challenging times facing the aviation industry as a result of COVID-19, and firms experiencing difficulties as a result of COVID-19 can draw upon the unprecedented package of measures announced by the Chancellor, including schemes to raise capital and flexibilities with tax bills. Firms in the aviation sector will now also be able to take advantage of the targeted package of measures to support jobs and businesses through the winter months.<\/p>

<\/p>

The Government has also launched a new Global Travel Taskforce to work with industry to support the safe recovery of international travel.<\/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" : "2020-10-13", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2020-10-13T15:40:26.977Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2020-10-08", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Airports: 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 he has made of the potential merits of implementing business rate relief for airports in response to the reduction in passenger traffic.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1604", "label" : {"_value" : "Biography information for Mr Virendra Sharma"} } , "tablingMemberConstituency" : {"_value" : "Ealing, Southall"} , "tablingMemberPrinted" : [{"_value" : "Mr Virendra Sharma"} ], "uin" : "100924"} , {"_about" : "http://data.parliament.uk/resources/1241183", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1241183/answer", "answerText" : {"_value" : "

HMRC enforce the National Minimum\u202fWage (NMW)\u202fand\u202fNational Living Wage (NLW) in line with the law and policy set out by the Department for Business, Energy and Industrial Strategy (BEIS).<\/p>

<\/p>

Breaches of NMW legislation are normally a civil (non-criminal) matter which attract penalties of up to 200% of the identified wage arrears and public naming.<\/p>

<\/p>

Prosecutions can be lengthy and cause delays in recovering arrears for workers and do not necessarily guarantee payment. HMRC therefore balance recovering NMW arrears for workers as quickly as possible with the robust enforcement of NMW when deciding whether to pursue prosecution. Prosecution is reserved for the most serious NMW offences involving obstruction, falsifying of documents or wilful failure to pay workers the minimum wage, and such cases are referred to the CPS who decide whether to prosecute.<\/p>

<\/p>

In the last two years (2018/19 \u2013 2019/20), HMRC have completed nearly 6,400 NMW investigations, identifying over £45 million in arrears for nearly 485,000 workers, issuing over £35.5 million in penalties, and resulting in one conviction.<\/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" : "2020-10-12", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2020-10-12T16:39:41.057Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2020-10-07", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Minimum Wage: Non-payment"} , "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 employers have been convicted of offences related to under-payment of the National Living Wage and National Minimum Wage in the last two years.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1409", "label" : {"_value" : "Biography information for Mr Gregory Campbell"} } , "tablingMemberConstituency" : {"_value" : "East Londonderry"} , "tablingMemberPrinted" : [{"_value" : "Mr Gregory Campbell"} ], "uin" : "100302"} , {"_about" : "http://data.parliament.uk/resources/1241259", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1241259/answer", "answerText" : {"_value" : "

It is not possible to answer directly the question as data on the number of people furloughed whose jobs have been supported by the Coronavirus Job Retention Scheme (CJRS) is not available. However, data is available for the number of employments furloughed with the support of the CJRS (a person may have multiple employments). Her Majesty\u2019s Revenue and Customs (HMRC) published statistics about the Coronavirus Job Retention Scheme on 21 August 2020, which can be found here: https://www.gov.uk/government/statistics/coronavirus-job-retention-scheme-statistics-august-2020<\/a>.<\/p>

<\/p>

These statistics are the latest available to include figures for the number of jobs furloughed in local areas, and include the total number of jobs furloughed at any time in the Wallasey constituency. They also include figures for the Metropolitan Borough of Wirral. The number of jobs furloughed by Parliamentary constituency is not available for each month. The production of the figures depends on the matching of employment level CJRS data to other data held by HMRC. For records where this has been possible, the release reports that a cumulative total of 11,200 jobs had been furloughed under CJRS for employees living in Wallasey. This figure is based on claims received to 31 July and covers all jobs supported by the CJRS up to the end of June (when the scheme closed to claims for employments not already furloughed).<\/p>

<\/p>

The next release of these statistics will provide data on the number of jobs furloughed by Parliamentary constituency at 31 August. This is due to be published on 22 October. More information on this release can be found here:<\/p>

https://www.gov.uk/government/statistics/announcements/coronavirus-job-retention-scheme-statistics-october-2020<\/a>.<\/p>

<\/strong><\/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" : "2020-10-12", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2020-10-12T16:23:01.75Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2020-10-07", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Coronavirus Job Retention Scheme: Wallasey"} , "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 in Wallasey have been furloughed through the Coronavirus Job Retention Scheme in each month since the introduction of that scheme.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/491", "label" : {"_value" : "Biography information for Dame Angela Eagle"} } , "tablingMemberConstituency" : {"_value" : "Wallasey"} , "tablingMemberPrinted" : [{"_value" : "Ms Angela Eagle"} ], "uin" : "100298"} , {"_about" : "http://data.parliament.uk/resources/1240914", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1240914/answer", "answerText" : {"_value" : "

Employees on variable pay who have been on Statutory Maternity Pay or other forms of Parental Leave are eligible to apply for furlough pay under the Coronavirus Job Retention Scheme. Eligible employees will be entitled to 80% of the higher rate of two calculations: either the wages earned in the corresponding calendar period in the tax year 2019 to 2020, or the average wages payable in the tax year 2019 to 2020. These measures have been put in place to cover a wide range of contractual and working arrangements and are designed to mitigate situations where individuals have low pay in a certain month for any reason.<\/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" : "2020-10-12", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2020-10-12T16:25:43.583Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2020-10-06", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Maternity Pay: 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, what assessment he has made of the adequacy of a period of statutory maternity pay being used to calculate a reduced furlough pay entitlement for returning mothers on variable pay; and if he will make a statement.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4432", "label" : {"_value" : "Biography information for Patrick Grady"} } , "tablingMemberConstituency" : {"_value" : "Glasgow North"} , "tablingMemberPrinted" : [{"_value" : "Patrick Grady"} ], "uin" : "99650"} , {"_about" : "http://data.parliament.uk/resources/1240121", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1240121/answer", "answerText" : {"_value" : "

HMRC are unable to provide information on organisations which have used the Coronavirus Job Retention Scheme (CJRS).<\/p>

<\/p>

Owing to HMRC\u2019s duty of confidentiality, they cannot publish identifying information that relates to one of their functions.<\/p>

<\/p>

The CJRS is one of HMRC\u2019s functions and publishing a list of organisations would provide identifying information.<\/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" : "2020-10-13", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2020-10-13T15:27:41.947Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2020-10-05", "_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 14 July 2020 to Question 69443 on Coronavirus Job Retention Scheme, if he will publish the names of those companies which submitted those claims totalling in excess of £1,000,000 through the Coronavirus Job Retention Scheme.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/410", "label" : {"_value" : "Biography information for Jon Trickett"} } , "tablingMemberConstituency" : {"_value" : "Hemsworth"} , "tablingMemberPrinted" : [{"_value" : "Jon Trickett"} ], "uin" : "98881"} , {"_about" : "http://data.parliament.uk/resources/1240284", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1240284/answer", "answerText" : {"_value" : "

HMRC are currently compiling, analysing and assuring the relevant settlement data up to 30 September 2020.<\/p>

<\/p>

At the time of the independent review of the Loan Charge, about 12,000 employers and individuals still had the opportunity to keep clear of the Loan Charge by concluding settlement, having provided all the relevant information to HMRC by 5 April 2019.<\/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" : "2020-10-08", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2020-10-08T14:38:44.437Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2020-10-05", "_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 individuals settled disguised remuneration tax liability by the 30 September 2020 deadline; and how many individuals were in the settlement process for disguised remuneration tax liability at the time the publication of Sir Amyas Morse's Loan Charge review.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4787", "label" : {"_value" : "Biography information for James Wild"} } , "tablingMemberConstituency" : {"_value" : "North West Norfolk"} , "tablingMemberPrinted" : [{"_value" : "James Wild"} ], "uin" : "99136"} , {"_about" : "http://data.parliament.uk/resources/1240307", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1240307/answer", "answerText" : {"_value" : "

The temporary reduced rate of VAT for hospitality and tourism was introduced on 15 July to support the cash flow and viability of businesses in the hospitality and tourism sectors which have been severely affected by the coronavirus pandemic.<\/p>

<\/p>

Hospitality for the purposes of this relief includes the supply of food and non-alcoholic beverages from restaurants, cafes and pubs for consumption on those premises. It also includes the supply of hot food and non-alcoholic hot beverages to take away. Where a bowling alley provides such hospitality, it will benefit from the reduced rate, although admission to a bowling alley itself is not eligible. Further information on this can be found in VAT Guidance: reduced rate for hospitality, holiday accommodation and attractions on GOV.UK: https://www.gov.uk/guidance/catering-takeaway-food-and-vat-notice-7091<\/a>.<\/p>

<\/p>

The Chancellor of the Exchequer announced on 24 September that the temporary reduced rate for tourism and hospitality will be extended to 31 March 2021.<\/p>

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