{ "format" : "linked-data-api", "version" : "0.2", "result" : {"_about" : "https://eldaddp.azurewebsites.net/answeredquestions.text?answeringDeptId=14&writtenParliamentaryQuestionType=Ordinary&max-answer.dateOfAnswer=2014-10-27", "definition" : "https://eldaddp.azurewebsites.net/meta/answeredquestions.text?answeringDeptId=14&writtenParliamentaryQuestionType=Ordinary&max-answer.dateOfAnswer=2014-10-27", "extendedMetadataVersion" : "https://eldaddp.azurewebsites.net/answeredquestions.text?answeringDeptId=14&_metadata=all&writtenParliamentaryQuestionType=Ordinary&max-answer.dateOfAnswer=2014-10-27", "first" : "https://eldaddp.azurewebsites.net/answeredquestions.text?_page=0&answeringDeptId=14&writtenParliamentaryQuestionType=Ordinary&max-answer.dateOfAnswer=2014-10-27", "hasPart" : "https://eldaddp.azurewebsites.net/answeredquestions.text?answeringDeptId=14&writtenParliamentaryQuestionType=Ordinary&max-answer.dateOfAnswer=2014-10-27", "isPartOf" : "https://eldaddp.azurewebsites.net/answeredquestions.text?answeringDeptId=14&writtenParliamentaryQuestionType=Ordinary&max-answer.dateOfAnswer=2014-10-27", "items" : [{"_about" : "http://data.parliament.uk/resources/100105", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/100105/answer", "answerText" : {"_value" : "

Information is provided in Table 3.5 \u2018Income and deductions\u2019 that is available on the HMRC website at:<\/p>

<\/p>

https://www.gov.uk/government/statistics/deductions-and-reliefs-2010-to-2011<\/a><\/p>

<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/1529", "label" : {"_value" : "Biography information for Mr David Gauke"} } , "answeringMemberConstituency" : {"_value" : "South West Hertfordshire"} , "answeringMemberPrinted" : {"_value" : "Mr David Gauke"} , "dateOfAnswer" : {"_value" : "2014-10-27", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2014-10-27T16:28:48.2875052Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2014-10-21", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Tax Allowances"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask Mr Chancellor of the Exchequer, what the total accumulative tax relief claimed by each tax band was in each of the last five years.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3943", "label" : {"_value" : "Biography information for Jonathan Edwards"} } , "tablingMemberConstituency" : {"_value" : "Carmarthen East and Dinefwr"} , "tablingMemberPrinted" : [{"_value" : "Jonathan Edwards"} ], "uin" : "211232"} , {"_about" : "http://data.parliament.uk/resources/100107", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/100107/answer", "answerText" : {"_value" : "

This Government is committed to a competitive tax regime and has introduced a range of measures to reduce the burden of National Insurance Contributions (NICs), as part of our long term economic plan to back business and create jobs.<\/p>

<\/p>

<\/p>

<\/p>

The Employment Allowance, introduced in April this year, means that around 450,000 employers\u2013 one third of all employers \u2013 are expected to be taken out of paying employer NICs altogether in 2014-15 and from April 2015, employer NICs for under 21 year olds will be abolished, helping to support jobs for almost 1.5 million young people currently in employment.<\/p>

<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/1529", "label" : {"_value" : "Biography information for Mr David Gauke"} } , "answeringMemberConstituency" : {"_value" : "South West Hertfordshire"} , "answeringMemberPrinted" : {"_value" : "Mr David Gauke"} , "dateOfAnswer" : {"_value" : "2014-10-27", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2014-10-27T16:16:49.7997019Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2014-10-21", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "National Insurance Contributions"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask Mr Chancellor of the Exchequer, what recent steps he has taken to simplify the rates of employees' National Insurance contributions.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1586", "label" : {"_value" : "Biography information for Adam Afriyie"} } , "tablingMemberConstituency" : {"_value" : "Windsor"} , "tablingMemberPrinted" : [{"_value" : "Adam Afriyie"} ], "uin" : "211325"} , {"_about" : "http://data.parliament.uk/resources/99712", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/99712/answer", "answerText" : {"_value" : "

There are currently no plans to extend shari'ah compliant financing into the UK banking system, but the Government will continue to work with the financial services industry to broaden the range of shari'ah compliant products and services available in the UK, and encourage the industry to play its part. The Government welcomes, for example, the recent creation of an Islamic Account by Lloyds Bank. This account allows customers who cannot receive credit or debit interest due to their religious beliefs to hold a bank account in the UK and is available to all UK citizens regardless of background or faith.<\/p>

<\/p>

Furthermore, The Bank of England has recently announced that it will be commencing work to assess the feasibility of establishing a shari'ah compliant facility next year, which the Government welcomes. Any such facility will help Islamic banks in the UK to better meet their obligations under the liquidity rules, bringing Islamic finance further into the mainstream.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4117", "label" : {"_value" : "Biography information for Andrea Leadsom"} } , "answeringMemberConstituency" : {"_value" : "South Northamptonshire"} , "answeringMemberPrinted" : {"_value" : "Andrea Leadsom"} , "dateOfAnswer" : {"_value" : "2014-10-23", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2014-10-23T13:56:47.8066698Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2014-10-17", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Financial Services: Islam"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask Mr Chancellor of the Exchequer, what plans he has to extend Sharia financing within the UK banking system.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1576", "label" : {"_value" : "Biography information for Mark Pritchard"} } , "tablingMemberConstituency" : {"_value" : "The Wrekin"} , "tablingMemberPrinted" : [{"_value" : "Mark Pritchard"} ], "uin" : "210980"} , {"_about" : "http://data.parliament.uk/resources/99713", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/99713/answer", "answerText" : {"_value" : "

The UK has a comprehensive anti-money laundering and counter financing of terrorism regime and the Government is committed to ensuring our financial system is a hostile environment for illicit finances.<\/p>

<\/p>

<\/p>

<\/p>

The international money laundering and counter financing of terrorism standards are incorporated into various pieces of UK law, predominantly the Money Laundering Regulations (2007) and the Proceeds of Crime Act (2002) and also the Terrorism Act 2000. All banks within the UK banking system must comply with that legislation.<\/p>

<\/p>

<\/p>

<\/p>

The Treasury is also responsible for implementing financial sanctions in the UK and for making designations under the Terrorist Asset Freezing etc. Act 2010. We are committed to ensuring that our terrorist asset freezing powers continue to be used and administered in an effective and proportionate way to help protect the public from the threat of terrorism.<\/p>

<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4117", "label" : {"_value" : "Biography information for Andrea Leadsom"} } , "answeringMemberConstituency" : {"_value" : "South Northamptonshire"} , "answeringMemberPrinted" : {"_value" : "Andrea Leadsom"} , "dateOfAnswer" : {"_value" : "2014-10-24", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2014-10-24T13:20:09.5890119Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2014-10-17", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Financial Services: Terrorism"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask Mr Chancellor of the Exchequer, what recent steps he has taken to prevent banks within the UK banking system being used for funding domestic or international terrorism.", "registeredInterest" : {"_value" : "true", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1576", "label" : {"_value" : "Biography information for Mark Pritchard"} } , "tablingMemberConstituency" : {"_value" : "The Wrekin"} , "tablingMemberPrinted" : [{"_value" : "Mark Pritchard"} ], "uin" : "210981"} , {"_about" : "http://data.parliament.uk/resources/99714", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/99714/answer", "answerText" : {"_value" : "

HM Revenue and Customs (HMRC) have published information on estimates of the cost of the relief. For the year 2009-10, HMRC estimated the relief cost £120 million. For the years 2010-11 through to 2013-14 HMRC estimate the cost of the relief to be £90 million per annum.<\/p>

<\/p>

<\/p>

<\/p>

These figures are particularly tentative and subject to a wide margin of error.<\/p>

<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/1529", "label" : {"_value" : "Biography information for Mr David Gauke"} } , "answeringMemberConstituency" : {"_value" : "South West Hertfordshire"} , "answeringMemberPrinted" : {"_value" : "Mr David Gauke"} , "dateOfAnswer" : {"_value" : "2014-10-27", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2014-10-27T16:31:13.3265876Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2014-10-17", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Rent a Room Scheme"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask Mr Chancellor of the Exchequer, what the annual cost was of providing the rent-a-room tax scheme for each of the last five years; and if he will make a statement.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/164", "label" : {"_value" : "Biography information for Mr Andrew Love"} } , "tablingMemberConstituency" : {"_value" : "Edmonton"} , "tablingMemberPrinted" : [{"_value" : "Mr Andrew Love"} ], "uin" : "210995"} , {"_about" : "http://data.parliament.uk/resources/93753", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/93753/answer", "answerText" : {"_value" : "

UK borrowers taking out a business loan secured on their home have a number of protections available to them.<\/p>

<\/p>

<\/p>

<\/p>

The Financial Conduct Authority (FCA) has responsibility for the regulation of mortgages secured by a first charge against a borrower\u2019s home, regardless of the purpose of that loan. These regulations include consumer protections to ensure that repossession is only used as a last resort.<\/p>

<\/p>

<\/p>

<\/p>

Where borrowers are taking out a second charge loan of £25,000 or less for a business purpose they are also protected under the FCA\u2019s regulatory regime for consumer credit. The Government is currently consulting on the transfer of the regulation of second charge mortgages to the same regime as first charge mortgages.<\/p>

<\/p>

<\/p>

<\/p>

In addition, all borrowers are provided protection in the Courts, through the use of the Mortgage Pre-Action Protocol, which requires a Court to ensure that the lender has taken all reasonable steps to resolve the borrower\u2019s payment difficulties before granting a possession order.<\/p>

<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4117", "label" : {"_value" : "Biography information for Andrea Leadsom"} } , "answeringMemberConstituency" : {"_value" : "South Northamptonshire"} , "answeringMemberPrinted" : {"_value" : "Andrea Leadsom"} , "dateOfAnswer" : {"_value" : "2014-10-22", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2014-10-22T15:31:52.8342834Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2014-10-16", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Business: Loans"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask Mr Chancellor of the Exchequer, what assistance the Government provides to enable a person to remain in a home against which a bank loan for a business has been secured when they have defaulted on that loan.", "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" : "210909"} , {"_about" : "http://data.parliament.uk/resources/93758", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/93758/answer", "answerText" : {"_value" : "

HMRC have no plans to change its current policy of treating each case on its merits. Where HMRC believe the debt should be paid they will ask the customer to make payment, and ultimately take recovery action, while the Adjudicator is investigating the complaint.<\/p>

<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/1529", "label" : {"_value" : "Biography information for Mr David Gauke"} } , "answeringMemberConstituency" : {"_value" : "South West Hertfordshire"} , "answeringMemberPrinted" : {"_value" : "Mr David Gauke"} , "dateOfAnswer" : {"_value" : "2014-10-22", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2014-10-22T15:28:05.2066246Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2014-10-16", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Debt Collection"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask Mr Chancellor of the Exchequer, if he will require HM Revenue and Customs to pause debt recovery action when a case has been accepted for investigation by the Adjudicator's Office and is awaiting a decision.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3912", "label" : {"_value" : "Biography information for Richard Fuller"} } , "tablingMemberConstituency" : {"_value" : "Bedford"} , "tablingMemberPrinted" : [{"_value" : "Richard Fuller"} ], "uin" : "210848"} , {"_about" : "http://data.parliament.uk/resources/93759", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/93759/answer", "answerText" : {"_value" : "

Airports across the UK play an important role in securing connectivity for local populations and contribute to local, regional and national economies. The aviation sector\u2019s economic output to the whole UK economy in 2011 was approximately £18 billion, and it employs around 220,000 workers directly and supports many more indirectly. The Government has not made an assessment of the potential effects on Northern Ireland of the operation of the Regional Air Connectivity Fund. Airports in Northern Ireland will be able to apply for support from the Fund if they meet the qualifying criteria.<\/p>

<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/1535", "label" : {"_value" : "Biography information for Danny Alexander"} } , "answeringMemberConstituency" : {"_value" : "Inverness, Nairn, Badenoch and Strathspey"} , "answeringMemberPrinted" : {"_value" : "Danny Alexander"} , "dateOfAnswer" : {"_value" : "2014-10-22", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2014-10-22T15:44:00.3305527Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2014-10-16", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Aviation: Northern Ireland"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask Mr Chancellor of the Exchequer, what assessment his Department has made of the potential effect on Northern Ireland of the operation of the Regional Air Connectivity Fund.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1593", "label" : {"_value" : "Biography information for Sammy Wilson"} } , "tablingMemberConstituency" : {"_value" : "East Antrim"} , "tablingMemberPrinted" : [{"_value" : "Sammy Wilson"} ], "uin" : "210874"} , {"_about" : "http://data.parliament.uk/resources/93460", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/93460/answer", "answerText" : {"_value" : "

The Financial Conduct Authority is an independent non-governmental body, given statutory powers by the Financial Services and Markets Act (2000) as amended by the Financial Services Act (2012). As an independent body, the evidential basis of their decisions is a matter for the FCA.<\/p>

<\/p>

<\/p>

<\/p>

HM Treasury is aware that the FCA has removed the list in question from its website, and is no longer using it.<\/p>

<\/p>

<\/p>

<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4117", "label" : {"_value" : "Biography information for Andrea Leadsom"} } , "answeringMemberConstituency" : {"_value" : "South Northamptonshire"} , "answeringMemberPrinted" : {"_value" : "Andrea Leadsom"} , "dateOfAnswer" : {"_value" : "2014-10-22", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2014-10-22T15:23:12.7413857Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2014-10-15", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Financial Services: Cayman Islands"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask Mr Chancellor of the Exchequer, what assessment his Department has made of the evidential basis of the decision by the Financial Conduct Authority to list the Cayman Islands as a high-risk country for financial crime.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4006", "label" : {"_value" : "Biography information for Dr Matthew Offord"} } , "tablingMemberConstituency" : {"_value" : "Hendon"} , "tablingMemberPrinted" : [{"_value" : "Dr Matthew Offord"} ], "uin" : "210622"} , {"_about" : "http://data.parliament.uk/resources/93461", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/93461/answer", "answerText" : {"_value" : "

In response to concerns over the mis-description of fines (residual waste from waste processing produced by mechanical treatment plants) the Government announced in Budget 2014 a consultation on introducing a new testing regime. This loss on Ignition (LOI) testing regime will help operators of landfill sites to determine the correct landfill tax liability of fines.<\/p>

<\/p>

<\/p>

<\/p>

The proposal for this test arose from a government-industry working group, including representatives from HM Revenue and Customs (HMRC), HM Treasury, the Environment Agency, the Environmental Services Association (representing the main landfill site operators) and the United Resource Operators Consortium (UROC) (representing waste transfer stations and skip hire operators). The Government held a formal consultation over the summer which closed on 19 September 2014.<\/p>

<\/p>

<\/p>

<\/p>

Comments on the assessment of impacts in the Taxes Impact Assessment were welcomed within the consultation document. The Government is currently considering its response and an impact note will be published alongside draft legislation.<\/p>

<\/p>

<\/p>

<\/p>

HMRC is also considering revising its guidance on landfill tax lower rating and conducted an informal consultation with industry in Autumn 2013. That consultation is continuing through the government-industry working group. The proposed revisions include clarification on the landfill tax liability of hazardous wastes.<\/p>

<\/p>

<\/p>

<\/p>

In relation to hazardous waste, the Government apply the underlying principle of the more polluting the waste the higher the tax. According to existing guidance, wastes must be non-hazardous to qualify for the lower rate of landfill tax. As the informal consultation raised concerns over the potential impact on brownfield development there are no plans to publish the revised guidance until this issue has been resolved. Publication of any revised guidance will only go ahead once Ministers have given approval.<\/p>

<\/p>

<\/p>

<\/p>

Bottom ash from waste combustion is liable to the lower rate of landfill tax. There are no plans to change this policy.<\/p>

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