{ "format" : "linked-data-api", "version" : "0.2", "result" : {"_about" : "https://eldaddp.azurewebsites.net/answeredquestions.text?tablingMember.label=Biography+information+for+Stephen+Hammond&min-answer.questionFirstAnswered.=2020-05-19T10%3A41%3A42.143Z&answer.answeringMemberConstituency=Hereford+and+South+Herefordshire", "definition" : "https://eldaddp.azurewebsites.net/meta/answeredquestions.text?tablingMember.label=Biography+information+for+Stephen+Hammond&min-answer.questionFirstAnswered.=2020-05-19T10%3A41%3A42.143Z&answer.answeringMemberConstituency=Hereford+and+South+Herefordshire", "extendedMetadataVersion" : "https://eldaddp.azurewebsites.net/answeredquestions.text?tablingMember.label=Biography+information+for+Stephen+Hammond&min-answer.questionFirstAnswered.=2020-05-19T10%3A41%3A42.143Z&answer.answeringMemberConstituency=Hereford+and+South+Herefordshire&_metadata=all", "first" : "https://eldaddp.azurewebsites.net/answeredquestions.text?tablingMember.label=Biography+information+for+Stephen+Hammond&_page=0&min-answer.questionFirstAnswered.=2020-05-19T10%3A41%3A42.143Z&answer.answeringMemberConstituency=Hereford+and+South+Herefordshire", "hasPart" : "https://eldaddp.azurewebsites.net/answeredquestions.text?tablingMember.label=Biography+information+for+Stephen+Hammond&min-answer.questionFirstAnswered.=2020-05-19T10%3A41%3A42.143Z&answer.answeringMemberConstituency=Hereford+and+South+Herefordshire", "isPartOf" : "https://eldaddp.azurewebsites.net/answeredquestions.text?tablingMember.label=Biography+information+for+Stephen+Hammond&min-answer.questionFirstAnswered.=2020-05-19T10%3A41%3A42.143Z&answer.answeringMemberConstituency=Hereford+and+South+Herefordshire", "items" : [{"_about" : "http://data.parliament.uk/resources/1599545", "AnsweringBody" : [{"_value" : "Department for Transport"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1599545/answer", "answerText" : {"_value" : "

The Department regularly reviews the availability of apprenticeships within the transport industry. It is committed to working with arm\u2019s length bodies and industry partners to create high quality apprenticeships, so that the sector has the skilled workforce in place to build, maintain and run the UK transport system. For example, the HS2 programme is expected to create 2000 apprenticeships. The Transport Employment and Skills Taskforce, established in 2022, is considering what more IT can do to promote apprenticeships and other training routes across the industry.<\/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" : "2023-03-06", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2023-03-06T10:25:09.857Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "27"} , "answeringDeptShortName" : {"_value" : "Transport"} , "answeringDeptSortName" : {"_value" : "Transport"} , "date" : {"_value" : "2023-02-27", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Transport: Apprentices"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Secretary of State for Transport, what recent assessment he has made of the availability of apprenticeships across the transport sector.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1585", "label" : {"_value" : "Biography information for Stephen Hammond"} } , "tablingMemberConstituency" : {"_value" : "Wimbledon"} , "tablingMemberPrinted" : [{"_value" : "Stephen Hammond"} ], "uin" : "153724"} , {"_about" : "http://data.parliament.uk/resources/1249486", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1249486/answer", "answerText" : {"_value" : "

The VAT payments deferral scheme ended on 30 June 2020 as planned.<\/p>

<\/p>

As part of the Winter Economy Plan, the Government announced that businesses which deferred VAT due from 20 March to 30 June 2020 will now have the option to pay in smaller payments over a longer period up to March 2022. They will need to opt-in to the scheme, and for those that do, this means that their deferred VAT liabilities do not need to be paid by the end of March 2021.<\/p>

<\/p>

Businesses that need extra help can contact HMRC and agree a Time to Pay arrangement.<\/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" : "2020-11-17", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2020-11-17T12:15:09.973Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2020-11-09", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "VAT: 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 he plans to extend the deferral of VAT payments due to the implementation of a further period of covid-19 lockdown restrictions.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1585", "label" : {"_value" : "Biography information for Stephen Hammond"} } , "tablingMemberConstituency" : {"_value" : "Wimbledon"} , "tablingMemberPrinted" : [{"_value" : "Stephen Hammond"} ], "uin" : "113035"} , {"_about" : "http://data.parliament.uk/resources/1249583", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1249583/answer", "answerText" : {"_value" : "

The self-employed are very diverse and have a wide mix of turnover and profits, with monthly and annual variations even in normal times, and in some cases with substantial alternative forms of income too. The design of the Self-Employment Income Support Scheme (SEISS), including the eligibility requirement that an individual\u2019s trading profits must be at least equal to their non-trading income, means it is targeted at those who need it most, and who are most reliant on their self-employment income.<\/p>

<\/p>

Those ineligible for the SEISS may still be eligible for other elements of the package of financial support available. The Government has temporarily increased the Universal Credit standard allowance for 2020-21 and relaxed the Minimum Income Floor for the duration of the crisis meaning that where self-employed claimants' earnings have significantly fallen, their Universal Credit award will have increased to reflect their lower earnings. In addition to this they may also have access to other elements of the package, including Bounce Back loans, tax deferrals, rental support, mortgage holidays, self-isolation support payments and other business support grants.<\/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" : "2020-11-17", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2020-11-17T12:18:31.557Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2020-11-09", "_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, what assessment he has made of the potential merits of allowing people who receive less than 50 per cent of their income from self-employment to claim support from the Self-Employment Income Support Scheme Grant Extension.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1585", "label" : {"_value" : "Biography information for Stephen Hammond"} } , "tablingMemberConstituency" : {"_value" : "Wimbledon"} , "tablingMemberPrinted" : [{"_value" : "Stephen Hammond"} ], "uin" : "113036"} , {"_about" : "http://data.parliament.uk/resources/1248434", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1248434/answer", "answerText" : {"_value" : "

The practical issues that prevented us from being able to include the newly self-employed in 2019-20 in the original Self-Employment Income Support Scheme (SEISS), namely that HM Revenue and Customs (HMRC) will not have access to their self-assessment returns to be able to verify their eligibility, still remain. The latest year for which HMRC has tax returns for all self-employed individuals is 2018/19. 2019/20 returns are not due until the end of January 2021.<\/p>

Unlike for employees, self-employed income is not reported monthly, but at the end of each tax year on the individual\u2019s Income Tax Self Assessment return. This means that the most reliable and up-to-date record of self-employed income is from the 2018-19 tax returns.<\/p>

<\/p>

The SEISS continues to be just one element of a comprehensive package of support for individuals and businesses. This package includes Bounce Back loans, tax deferrals, rental support,\u202fincreased levels of Universal Credit, mortgage holidays, and other business support grants.<\/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" : "2020-11-11", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2020-11-11T15:24:06.507Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2020-11-03", "_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, what assessment he has made of the potential merits of allowing people who have become self-employed since April 2019 to claim for support from the Self-Employment Income Support Scheme Grant Extension.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1585", "label" : {"_value" : "Biography information for Stephen Hammond"} } , "tablingMemberConstituency" : {"_value" : "Wimbledon"} , "tablingMemberPrinted" : [{"_value" : "Stephen Hammond"} ], "uin" : "110758"} , {"_about" : "http://data.parliament.uk/resources/1248435", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1248435/answer", "answerText" : {"_value" : "

The practical issues that prevented the inclusion of Company Owner-Managers in the original Self-Employment Income Support Scheme (SEISS), namely not being able to verify the source of their dividend income without introducing unacceptable fraud risk, still remain.<\/p>

<\/p>

As with the previous SEISS grants, it is not possible for HM Revenue and Customs (HMRC) to distinguish between dividends derived from an individual\u2019s own company and dividends from other sources, and between dividends in lieu of employment income and as returns from other corporate activity.<\/p>

<\/p>

This means, unlike the SEISS grants that use information HMRC already holds, targeting additional support would require owner-managers to make a claim and submit information that HMRC could not efficiently verify to ensure payments were made to eligible companies for eligible activity. This is about managing and securing the SEISS Grant Extension against fraud risk and misuse.<\/p>

<\/p>

These eligibility criteria strike the right balance between ensuring support is granted to those who need it, whilst protecting value for the taxpayer.<\/p>

<\/p>

Those ineligible for the SEISS Grant Extension may still be eligible for other elements of the unprecedented financial support available. This includes Bounce Back loans, tax deferrals, rental support, mortgage holidays, self-isolation support payments and other business support grants.<\/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" : "2020-11-11", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2020-11-11T15:20:04.4Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2020-11-03", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Self-employment Income Support Scheme: Directors"} , "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 allowing self-employed limited company directors to claim for support from the Self-Employment Income Support Scheme Grant Extension.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1585", "label" : {"_value" : "Biography information for Stephen Hammond"} } , "tablingMemberConstituency" : {"_value" : "Wimbledon"} , "tablingMemberPrinted" : [{"_value" : "Stephen Hammond"} ], "uin" : "110759"} , {"_about" : "http://data.parliament.uk/resources/1196085", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1196085/answer", "answerText" : {"_value" : "

It has not been possible to include those who began trading after the 2018-19 tax year in the Self-Employment Income Support Scheme (SEISS). This was a very difficult decision and it was taken for practical reasons.<\/p>

The Government recognises that those who started trading more recently will not have submitted a tax return for the 2018-19 tax year, and it considered alternative approaches. HMRC would not be able to distinguish genuine self-employed individuals who started trading in 2019-20 from fake applications by fraudulent operators and organised criminal gangs seeking to exploit the SEISS.<\/p>

However, the self-employed can also benefit from the Government\u2019s relaxation of the earnings rules (known as the Minimum Income Floor) in Universal Credit. They may also have access to a range of grants and loans depending on their circumstances. These include the Bounce Back Loan Scheme for small businesses, the Coronavirus Business Interruption Loan Scheme, and the deferral of tax payments. More information about the full range of business support measures is available at https://www.gov.uk/government/collections/financial-support-for-businesses-during-coronavirus-covid-19<\/a>.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2020-05-20", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2020-05-20T15:04:36.393Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2020-05-15", "_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, if he will (a) expand the Self-Employment Income Support Scheme to include or (b) provide a bespoke support scheme for people who began self-employment in the 2019-20 tax year.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1585", "label" : {"_value" : "Biography information for Stephen Hammond"} } , "tablingMemberConstituency" : {"_value" : "Wimbledon"} , "tablingMemberPrinted" : [{"_value" : "Stephen Hammond"} ], "uin" : "47229"} , {"_about" : "http://data.parliament.uk/resources/1196086", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1196086/answer", "answerText" : {"_value" : "

Employees who are paid annually are eligible for a grant under the Coronavirus Job Retention Scheme provided they meet the conditions of the scheme. These conditions require that employee to have been notified to HMRC on a real time information (RTI) submission on or before 19 March 2020 which relates to a payment of earnings in the 2019/20 tax year.<\/p>

<\/p>

The Government has prioritised helping the greatest number of people as quickly as possible, and the scheme has had to be set up to operate at significant scale and with limited manual intervention. Requiring eligible employees to be notified on an RTI submission on or before 19 March 2020 allows as many people as possible to be included by going right up to the day before the scheme was announced, while mitigating the risk of fraud.<\/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" : "2020-05-20", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2020-05-20T14:27:45.323Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2020-05-15", "_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, if he will amend the guidance on the covid-19 job retention scheme to ensure the qualification for that scheme of small businesses that have agreed with HMRC to make annual returns and are not therefore required to make an RTI return.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1585", "label" : {"_value" : "Biography information for Stephen Hammond"} } , "tablingMemberConstituency" : {"_value" : "Wimbledon"} , "tablingMemberPrinted" : [{"_value" : "Stephen Hammond"} ], "uin" : "47230"} , {"_about" : "http://data.parliament.uk/resources/1194605", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1194605/answer", "answerText" : {"_value" : "

HMRC vigorously pursue those who promote or enable tax avoidance schemes.<\/p>

<\/p>

HMRC recently published on GOV.UK a summary of the evidence they provided to Sir Amyas Morse\u2019s Independent Review of the Loan Charge. This includes information on the measures introduced and action taken to tackle promoters and enablers of disguised remuneration and other tax avoidance schemes: https://www.gov.uk/government/publications/independent-loan-charge-review-summary-of-evidence/section-8-powers-to-tackle-tax-avoidance<\/a><\/p>

<\/p>

In addition, HMRC published a policy paper in March 2020 laying out their approach to tackling promoters of mass-marketed tax avoidance schemes, and those who facilitate the use of these schemes. This can be found at the link below: https://www.gov.uk/government/publications/tackling-promoters-of-mass-marketed-tax-avoidance-schemes/tackling-promoters-of-mass-marketed-tax-avoidance-schemes<\/a><\/p>

<\/p>

The Government also announced at Budget 2020 two calls for evidence to assist with future initiatives; a forthcoming call for evidence on tackling future use of disguised remuneration, and a call for evidence on raising standards in the tax advice market: https://www.gov.uk/government/consultations/call-for-evidence-raising-standards-in-the-tax-advice-market<\/a>.<\/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" : "2020-05-19", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2020-05-19T10:41:42.143Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2020-05-11", "_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, what steps HMRC has taken to hold to account (a) lawyers, (b) accountants and (c) other licensed professionals who provided advice on avoidance schemes covered by the 2019 Loan Charge provisions of the Finance Act 2017.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1585", "label" : {"_value" : "Biography information for Stephen Hammond"} } , "tablingMemberConstituency" : {"_value" : "Wimbledon"} , "tablingMemberPrinted" : [{"_value" : "Stephen Hammond"} ], "uin" : "45078"} ], "itemsPerPage" : 10, "page" : 0, "startIndex" : 1, "totalResults" : 8, "type" : ["http://purl.org/linked-data/api/vocab#ListEndpoint", "http://purl.org/linked-data/api/vocab#Page"]} }