{ "format" : "linked-data-api", "version" : "0.2", "result" : {"_about" : "https://eldaddp.azurewebsites.net/answeredquestions.text?tablingMemberConstituency=Newcastle+upon+Tyne+Central&answer.answeringMemberConstituency=Hereford+and+South+Herefordshire", "definition" : "https://eldaddp.azurewebsites.net/meta/answeredquestions.text?tablingMemberConstituency=Newcastle+upon+Tyne+Central&answer.answeringMemberConstituency=Hereford+and+South+Herefordshire", "extendedMetadataVersion" : "https://eldaddp.azurewebsites.net/answeredquestions.text?tablingMemberConstituency=Newcastle+upon+Tyne+Central&answer.answeringMemberConstituency=Hereford+and+South+Herefordshire&_metadata=all", "first" : "https://eldaddp.azurewebsites.net/answeredquestions.text?_page=0&tablingMemberConstituency=Newcastle+upon+Tyne+Central&answer.answeringMemberConstituency=Hereford+and+South+Herefordshire", "hasPart" : "https://eldaddp.azurewebsites.net/answeredquestions.text?tablingMemberConstituency=Newcastle+upon+Tyne+Central&answer.answeringMemberConstituency=Hereford+and+South+Herefordshire", "isPartOf" : "https://eldaddp.azurewebsites.net/answeredquestions.text?tablingMemberConstituency=Newcastle+upon+Tyne+Central&answer.answeringMemberConstituency=Hereford+and+South+Herefordshire", "items" : [{"_about" : "http://data.parliament.uk/resources/1642768", "AnsweringBody" : [{"_value" : "Department for Transport"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1642768/answer", "answerText" : {"_value" : "

Government grants have been in place for over a decade to help reduce the up-front purchase price of electric vehicles. The Government is targeting its funding to where they have the most impact and to deliver the greatest value for money to the taxpayer. This includes grants for vans, trucks, taxis and wheelchair accessible vehicles, as well as significant investment in charging infrastructure. The Government keeps the support for ZEV transition under regular review.<\/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" : "2023-06-12", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2023-06-12T10:02:14.557Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "27"} , "answeringDeptShortName" : {"_value" : "Transport"} , "answeringDeptSortName" : {"_value" : "Transport"} , "date" : {"_value" : "2023-06-07", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Electric Vehicles: Hire Services"} , "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, if he will make an assessment of the potential merits of introducing a similar scheme to the electric vehicle social leasing scheme in France.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4124", "label" : {"_value" : "Biography information for Chi Onwurah"} } , "tablingMemberConstituency" : {"_value" : "Newcastle upon Tyne Central"} , "tablingMemberPrinted" : [{"_value" : "Chi Onwurah"} ], "uin" : "188263"} , {"_about" : "http://data.parliament.uk/resources/1588669", "AnsweringBody" : [{"_value" : "Department for Transport"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1588669/answer", "answerText" : {"_value" : "

In August 2022 the Government published \u2018Connected & Automated Mobility 2025: Realising the benefits of self-driving vehicles in the UK<\/em>\u2019, setting out the government\u2019s vision to enable the deployment of self-driving vehicles in the UK by 2025. This includes bringing forward proposals for a comprehensive regulatory, legislative and safety framework. The Government intends to introduce legislation as soon as parliamentary time allows.<\/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" : "2023-02-28", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2023-02-28T14:02:26.343Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "27"} , "answeringDeptShortName" : {"_value" : "Transport"} , "answeringDeptSortName" : {"_value" : "Transport"} , "date" : {"_value" : "2023-02-23", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Driverless Vehicles"} , "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 progress his Department has made on bringing forward legislative proposals to enable the use of autonomous vehicles on roads.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4124", "label" : {"_value" : "Biography information for Chi Onwurah"} } , "tablingMemberConstituency" : {"_value" : "Newcastle upon Tyne Central"} , "tablingMemberPrinted" : [{"_value" : "Chi Onwurah"} ], "uin" : "151288"} , {"_about" : "http://data.parliament.uk/resources/1349730", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1349730/answer", "answerText" : {"_value" : "

How international parcel operators and couriers deal with any costs associated with arranging customs clearance is entirely a commercial decision. Any charge that operators and couriers make for their services is separate from any import duties payable to HMRC.<\/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" : "2021-09-06", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-09-06T15:27:01.793Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-07-22", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Courier Services: Fees and Charges"} , "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 equity of his Department's policies on how a disbursement fee can be applied by couriers to recipients of packages in the context of international deliveries incurring taxes and import duties.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4124", "label" : {"_value" : "Biography information for Chi Onwurah"} } , "tablingMemberConstituency" : {"_value" : "Newcastle upon Tyne Central"} , "tablingMemberPrinted" : [{"_value" : "Chi Onwurah"} ], "uin" : "38259"} , {"_about" : "http://data.parliament.uk/resources/1339513", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1339513/answer", "answerText" : {"_value" : "

The existing timetable to reintroduce employer contributions in the Coronavirus Job Retention Scheme aims to strike the right balance between supporting the economy as it opens up, continuing to protect incomes, and ensuring incentives are in place to get people back to work as demand returns.<\/p>

<\/p>

In July, employers will therefore be asked to contribute 10% of wages for hours not worked up to £312.50 per month. This is the same approach that the Government successfully introduced last autumn, when comparable restrictions were in place and, as employees came off furlough, the vast majority returned to work. The economy is also in a stronger growth position now than it was last autumn, and the labour market is stronger too, with 5.5 million fewer people on furlough than in April 2020, and online job vacancy levels in June about 27% above February 2020 levels.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3991", "label" : {"_value" : "Biography information for Jesse Norman"} } , "answeringMemberConstituency" : {"_value" : "Hereford and South Herefordshire"} , "answeringMemberPrinted" : {"_value" : "Jesse Norman"} , "dateOfAnswer" : {"_value" : "2021-06-29", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-06-29T13:42:03.633Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-06-23", "_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, what assessment he has made of the potential merits of delaying the obligation for businesses to contribute 10 per cent towards the cost of furloughed employees\u2019 wages for the duration of the covid-19 lockdown restrictions.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4124", "label" : {"_value" : "Biography information for Chi Onwurah"} } , "tablingMemberConstituency" : {"_value" : "Newcastle upon Tyne Central"} , "tablingMemberPrinted" : [{"_value" : "Chi Onwurah"} ], "uin" : "21216"} , {"_about" : "http://data.parliament.uk/resources/1304924", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1304924/answer", "answerText" : {"_value" : "

The current off-payroll working rules, often known as IR35, have been in place for many years and apply to individuals working through an intermediary, such as a limited company, for clients outside the public sector. Under these rules it is the individual\u2019s intermediary that is responsible for determining their employment status for tax, and paying the appropriate tax and NICs to HMRC. HMRC may conduct compliance checks on these determinations and amounts paid.<\/p>

<\/p>

All HMRC staff receive training required to perform their duties. This includes training for staff working with customers who require extra support, including supporting those with mental health conditions.<\/p>

<\/p>

From 6 April 2021, the changes to the off-payroll working rules shift responsibility for determining an individual's status from the individual's limited company to the client organisation engaging them. Any liabilities arising from the application of the reformed rules rest with client organisations or agencies in the labour supply chain.<\/p>

<\/p>

If the rules apply, it is these parties that are responsible for deducting income tax and employee National Insurance contributions before paying the individual\u2019s intermediary for the individual\u2019s services, as would be the case for actual employees or agency workers<\/p>

<\/p>

HMRC have outlined how they will support taxpayers in complying with the changes to the off-payroll working rules: https://www.gov.uk/government/publications/hmrc-issue-briefing-supporting-organisations-to-comply-with-changes-to-the-off-payroll-working-rules-ir35<\/a>.<\/p>

<\/p>

Where individuals are engaged by small client organisations outside the public sector, their intermediary will still be required to determine their status following the changes to the rules. HMRC\u2019s compliance checks on these determinations will continue to be carried out by staff who have been trained to perform their duties, including where customers require extra support.<\/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" : "2021-03-29", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-03-29T12:37:44.317Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-03-22", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Off-payroll Working"} , "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 effect on the mental health of people who are the subject of IR35 investigations; and what guidance his Department has issued to HMRC staff and officials on taking steps to avoid the harassment and intimidation of people subject to those investigations.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4124", "label" : {"_value" : "Biography information for Chi Onwurah"} } , "tablingMemberConstituency" : {"_value" : "Newcastle upon Tyne Central"} , "tablingMemberPrinted" : [{"_value" : "Chi Onwurah"} ], "uin" : "173021"} , {"_about" : "http://data.parliament.uk/resources/1301847", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1301847/answer", "answerText" : {"_value" : "

Expenditure on the provision of plant and machinery for leasing is not eligible for the new 130% super-deduction capital allowance, as is the case with other first year allowances such as Enhanced Capital Allowances in Enterprise Zones.<\/p>

<\/p>

The super-deduction applies to investment on qualifying plant and machinery, including where that plant and machinery is for the purposes of digital transformation.<\/p>

<\/p>

The Government takes fraud, abuse and tax avoidance very seriously, which is why the Government has taken repeated action at fiscal events to tackle fraud, abuse and avoidance in the tax system.<\/p>

<\/p>

The super-deduction has been designed to safeguard against those risks. The legislation includes an anti-avoidance provision that applies to counteract arrangements which are contrived, abnormal or lacking a genuine commercial purpose. Further, there are existing rules that exclude connected party transactions from first-year allowances.<\/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" : "2021-03-16", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "167193"} , {"_value" : "167301"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-03-16T13:14:30.447Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-03-11", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Technology: Capital Allowances"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, whether investment in technology and digital transformation is eligible for super-deduction.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4124", "label" : {"_value" : "Biography information for Chi Onwurah"} } , "tablingMemberConstituency" : {"_value" : "Newcastle upon Tyne Central"} , "tablingMemberPrinted" : [{"_value" : "Chi Onwurah"} ], "uin" : "167199"} , {"_about" : "http://data.parliament.uk/resources/1300968", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1300968/answer", "answerText" : {"_value" : "

Budget 2021 announced that from 1 April 2021 until 31 March 2023, companies investing in qualifying new plant and machinery assets will benefit from both the 130% super-deduction and a 50% first-year capital allowance.<\/p>

<\/p>

Expenditure on qualifying plant and machinery capital investments used by a company in the course of a trade can qualify for the relevant first-year allowance, including fibre cables. Software can also qualify for the super-deduction, provided the company makes an election to remove software from the intangible fixed assets regime. Expenditure on the learning and development of staff does not qualify for the super-deduction but is already an allowable expense for tax purposes.<\/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" : "2021-03-12", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-03-12T07:48:08.533Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-03-09", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Software: Capital Allowances"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, whether he plans to make investment in software eligible for the Super Deduction allowance.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4124", "label" : {"_value" : "Biography information for Chi Onwurah"} } , "tablingMemberConstituency" : {"_value" : "Newcastle upon Tyne Central"} , "tablingMemberPrinted" : [{"_value" : "Chi Onwurah"} ], "uin" : "165538"} , {"_about" : "http://data.parliament.uk/resources/1300112", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1300112/answer", "answerText" : {"_value" : "

Budget 2021 announced that from 1 April 2021 until 31 March 2023, companies investing in qualifying new plant and machinery assets will benefit from both the 130% super-deduction and a 50% first-year capital allowance.<\/p>

<\/p>

Expenditure on qualifying plant and machinery capital investments used by a company in the course of a trade can qualify for the relevant first-year allowance, including fibre cables. Software can also qualify for the super-deduction, provided the company makes an election to remove software from the intangible fixed assets regime. Expenditure on the learning and development of staff does not qualify for the super-deduction but is already an allowable expense for tax purposes.<\/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" : "2021-03-11", "_datatype" : "dateTime"} , "groupedQuestionUIN" : {"_value" : "164468"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-03-11T14:34:39.943Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-03-08", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Broadband: Capital Allowances"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, whether investment in the laying of fibre cables as part of the UK's broadband rollout will qualify for the Super Deduction on capital expenditure announced in Budget 2021.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4124", "label" : {"_value" : "Biography information for Chi Onwurah"} } , "tablingMemberConstituency" : {"_value" : "Newcastle upon Tyne Central"} , "tablingMemberPrinted" : [{"_value" : "Chi Onwurah"} ], "uin" : "164465"} , {"_about" : "http://data.parliament.uk/resources/1300119", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1300119/answer", "answerText" : {"_value" : "

Budget 2021 announced that from 1 April 2021 until 31 March 2023, companies investing in qualifying new plant and machinery assets will benefit from both the 130% super-deduction and a 50% first-year capital allowance.<\/p>

<\/p>

Expenditure on qualifying plant and machinery capital investments used by a company in the course of a trade can qualify for the relevant first-year allowance, including fibre cables. Software can also qualify for the super-deduction, provided the company makes an election to remove software from the intangible fixed assets regime. Expenditure on the learning and development of staff does not qualify for the super-deduction but is already an allowable expense for tax purposes.<\/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" : "2021-03-11", "_datatype" : "dateTime"} , "groupedQuestionUIN" : {"_value" : "164465"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-03-11T14:34:39.99Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-03-08", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Capital Allowances"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, what assessment he has made of the potential effect of the Super Deduction capital allowance introduced in Budget 2021 on investment in people and skills.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4124", "label" : {"_value" : "Biography information for Chi Onwurah"} } , "tablingMemberConstituency" : {"_value" : "Newcastle upon Tyne Central"} , "tablingMemberPrinted" : [{"_value" : "Chi Onwurah"} ], "uin" : "164468"} , {"_about" : "http://data.parliament.uk/resources/1299911", "AnsweringBody" : [{"_value" : "Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/1299911/answer", "answerText" : {"_value" : "

In order to deter abuse, for accounting periods beginning on or after 1 April 2021, the amount of SME payable R&D tax credit that a business can receive in any one year will be capped at £20,000 plus three times the company\u2019s total PAYE and NICs liability (unless a limited exemption applies). The figures published in the costing report at Budget 2021 relate to changes that have been made to the design of the measure since April 2020 (following the second policy consultation) and the delay in implementation to April 2021. The measure is expected to raise £145 million from the end of the scorecard 2025-26.<\/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" : "2021-03-15", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2021-03-15T14:36:12.6Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2021-03-05", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Research: Tax Allowances"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, with reference to page 39 of the Budget Report 2021, for what reasons steps taken to prevent the abuse of the Research and Development relief for small and medium-sized enterprises result in an increase in the cost to the Exchequer of that programme.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4124", "label" : {"_value" : "Biography information for Chi Onwurah"} } , "tablingMemberConstituency" : {"_value" : "Newcastle upon Tyne Central"} , "tablingMemberPrinted" : [{"_value" : "Chi Onwurah"} ], "uin" : "163690"} ], "itemsPerPage" : 10, "next" : "https://eldaddp.azurewebsites.net/answeredquestions.text?_page=1&tablingMemberConstituency=Newcastle+upon+Tyne+Central&answer.answeringMemberConstituency=Hereford+and+South+Herefordshire", "page" : 0, "startIndex" : 1, "totalResults" : 41, "type" : ["http://purl.org/linked-data/api/vocab#ListEndpoint", "http://purl.org/linked-data/api/vocab#Page"]} }