Asked by: Steff Aquarone (Liberal Democrat - North Norfolk)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment she has made of the effectiveness of HMRC’s operational capacity and performance standards for processing R&D tax credit repayments.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Government recognises the important role that research and
development (R&D) plays in driving innovation and economic growth as well as the benefits it can bring for society.
HMRC actively balances its compliance efforts with the need to ensure those who are eligible for relief receive it promptly. HMRC consistently meets its aim to process 85% of payable R&D tax credit claims within 40 days. HMRC exceeded this target in both 2023–2024 (92%) and 2024–2025 (90%). For the current financial year so far, HMRC has met its 85% processing target every month.
The Government is committed to improving the administration of the reliefs, to make it easier and more reliable for legitimate claimants while continuing to protect taxpayer money from unacceptable levels of error and fraud in the system.
Asked by: Afzal Khan (Labour - Manchester Rusholme)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of a visitor levy on the affordability of domestic holidays for UK families; and whether she plans to mitigate additional costs for lower income families.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Government has announced powers for Mayors to introduce a visitor levy on short-term overnight accommodation in their region, to drive economic growth including through support for the local visitor economy, if they so choose.
At Budget, the Government published a consultation so that the public, businesses, and local government could shape the design of these powers. This consultation closed on the 18th of February and the Government will publish a response in due course.
The impacts of the levy will largely be determined by local decisions. Mayors will decide whether to introduce a levy and, if so, consult on specific proposals. We expect Mayors to engage constructively with businesses and their communities to hear their concerns.
Asked by: Tessa Munt (Liberal Democrat - Wells and Mendip Hills)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, in the context of the development of the Circular Economy Growth Plan, whether her Department holds data on (a) how many metric tonnes of waste aluminium were exported from the UK for recycling in each of the last recorded five years; (b) to which countries was that waste aluminium exported and in what quantities; (c) how much revenue was generated from the sale of that waste aluminium in each of the last recorded five years.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
HM Revenue & Customs (HMRC) is responsible for the collection and publication of data on imports and exports of goods to and from the UK.
HMRC releases this information monthly, as an Accredited National Statistic called the Overseas Trade in Goods Statistics (OTS), which is available via their dedicated website (www.uktradeinfo.com). From this website, it is possible to build your own data tables based upon bespoke search criteria. You can build tables, using the commodity codes published in the UK Trade Tariff. Waste aluminium is classified in section 7602 of the tariff.
The website will give information on value, amounts and the countries where the aluminium was sent. HMRC do not record the reason for export. If you need help or support in constructing a table from the data on uktradeinfo, please contact uktradeinfo@hmrc.gov.uk.
Asked by: Claire Hanna (Social Democratic & Labour Party - Belfast South and Mid Down)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how many childminders i) across the UK ii) in Northern Ireland are expected to be impacted by the loss of the 10% wear and tear allowance.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
Childminders make a significant contribution to children’s development, learning, and wellbeing. The Government has eased rules on working from schools and community centres and increased early years funding rates above 2023 average fees. These increases reflect increased costs, and from April 2026, local authorities must pass at least 97 per cent of funding to providers.
Only a small proportion of childminders with qualifying income over £50,000 will be mandated into Making Tax Digital (MTD) for income tax from April 2026. Childminders moving to MTD for income tax can continue to claim tax relief for household costs, wear and tear of household items and furniture, and food and drink, by deducting actual business costs. This ensures childminders receive tax relief for all of the costs that they incur in relation to their childminding business.
The Government will monitor the impact of MTD for income tax on childminders and other home-based childcare providers in the same way as it will for all sole traders moving to MTD for income tax.
Asked by: Martin Wrigley (Liberal Democrat - Newton Abbot)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of settlement terms for loan charge liabilities in place (a) before and (b) after 2021 on the finances of people affected.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The focus of the Independent Review of the Loan Charge was on taking action to help those individuals who do not yet have certainty about their liabilities, or who still owe money, to move on from this matter. The review identified affordability as a key barrier preventing some individuals from settling and made recommendations to remove this barrier.
The Government has gone further in supporting people on the lowest incomes by providing an additional £5,000 deduction for those in scope of the review. This entirely removes approximately 10,000 individuals from the charge. This will come at a substantial Exchequer cost over the next five years.
It represents the Government’s attempt to provide a fair route to resolution for those who have not settled with HMRC. In turn, those people need to come forward and engage with HMRC in good faith.
Asked by: Tessa Munt (Liberal Democrat - Wells and Mendip Hills)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, in the context of the development of the Circular Economy Growth Plan, whether her Department holds data on (a) how many metric tonnes of recycled aluminium were imported into the UK in each of the last recorded five years;(b) from which countries did the UK import that recycled aluminium; and (c) what was the financial cost of purchasing that recycled aluminium in each of the last recorded five years.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
HM Revenue & Customs (HMRC) is responsible for the collection and publication of data on imports and exports of goods to and from the UK.
HMRC releases this information monthly, as an Accredited National Statistic called the Overseas Trade in Goods Statistics (OTS), which is available via their dedicated website (www.uktradeinfo.com). From this website, it is possible to build your own data tables based upon bespoke search criteria. You can build tables, using the commodity codes published in the UK Trade Tariff. Aluminium is classified in Chapter 76 of the tariff.
The website will give information on value, amounts and the countries involved, however recycled aluminium does not have a dedicated commodity code.
If you need help or support in constructing a table from the data on uktradeinfo, please contact uktradeinfo@hmrc.gov.uk.
Asked by: Tessa Munt (Liberal Democrat - Wells and Mendip Hills)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how many metric tonnes of aluminium were exported from the UK for recycling in each of the last five years; to which countries was that aluminium exported; in what quantities was it exported; and how much income to the Exchequer was generated from the sale of that aluminium in each of the last five years.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
HM Revenue & Customs (HMRC) is responsible for the collection and publication of data on imports and exports of goods to and from the UK.
HMRC releases this information monthly, as an Accredited National Statistic called the Overseas Trade in Goods Statistics (OTS), which is available via their dedicated website (www.uktradeinfo.com). From this website, it is possible to build your own data tables based upon bespoke search criteria. You can build tables, using the commodity codes published in the UK Trade Tariff at https://www.gov.uk/trade-tariff. Aluminium is classified in Chapter 76 of the tariff.
The website will give information on value, amounts and the countries where the aluminium was sent. HMRC do not record the reason for export. Any applicable duties for the relevant commodity codes can also be found in the tariff.
If you need help or support in constructing a table from the data on uktradeinfo, please contact uktradeinfo@hmrc.gov.uk.
Asked by: Tessa Munt (Liberal Democrat - Wells and Mendip Hills)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how many metric tonnes of processed aluminium were imported into the UK in each of last recorded five years; from which countries and in what quantities that processed aluminium was imported; and what information her Department holds on (a) how much was spent on purchasing and (b) which companies and government departments were the primary purchasers of processed aluminium in each of the last five years.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
HM Revenue & Customs (HMRC) is responsible for the collection and publication of data on imports and exports of goods to and from the UK.
HMRC releases this information monthly, as an Accredited National Statistic called the Overseas Trade in Goods Statistics (OTS), which is available via their dedicated website (www.uktradeinfo.com). From this website, it is possible to build your own data tables based upon bespoke search criteria. You can build tables, using the commodity codes published in the UK Trade Tariff. Aluminium is classified in Chapter 76 of the tariff.
The website will give information on value, amounts and the countries involved. However, it will not identify imports by individual importers, whether by companies or government department. This would be in conflict with Section 18 of the Commissioners for Revenue and Customs Act 2005 (CRCA). CRCA restricts the information that HMRC may disclose publicly on persons making imports and exports. HMRC do publish a database of UK traders. This provides registered business names and addresses and when they have traded in specific goods with EU and non-EU countries. You can use this to look for traders who have imported aluminium, where they have permitted HMRC to publish their details.
If you need help or support in constructing a table from the data on uktradeinfo, please contact uktradeinfo@hmrc.gov.uk.
Asked by: Jenny Riddell-Carpenter (Labour - Suffolk Coastal)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of Business Rates policy on employment in hospitality-dependent areas.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Government has announced a £4.3 billion business rates support package to protect ratepayers from large overnight increases in bills.
In addition, the Government is introducing permanently lower tax rates for eligible RHL properties. These are worth almost £1 billion per year, and will benefit over 750,000 properties.
On top of this, pubs and live music venues will also benefit from 15% off their new business rates bills, ahead of their bills being frozen in real terms for a further two years.
As a result, over half of ratepayers will see no bill increases next year, including 23% seeing their bills go down. Government support also means that most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest.
Asked by: Kevin Hollinrake (Conservative - Thirsk and Malton)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether HMRC has issued guidance on (a) whether improper payments made to public officials are taxable for (i) Income Tax and (ii) National Insurance and (b) in what circumstances enforcement action should be taken to recover unpaid tax.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The income tax and National Insurance Contributions status of any payment made to an employee or a public official will depend on the specific facts and circumstances. Generally, where a payment is received because of a person’s employment or public office, it should be taxed as employment income. Payments may still be taxable, even if not treated as employment income.
HMRC will take action to recover unpaid tax and National Insurance Contributions, where it is appropriate to do so.