Asked by: Jim Allister (Traditional Unionist Voice - North Antrim)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, with reference to Council Regulation amending Regulation (EC) No 1186/2009 as regards the elimination of the threshold-based customs duty relief, whether the duty to be paid on the movement of parcels from Great Britain to Northern Ireland will be paid by the person (a) sending the parcel in Great Britain and (b) receiving the parcel in Northern Ireland.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Government is aware of the EU's plans to remove its relief for low value imports from 1 July 2026.
The facilitations under the Windsor Framework are unaffected by this change, meaning goods can continue to move from Great Britain to Northern Ireland under the UK Carrier Scheme and the UK Internal Market Scheme without the need to pay duty. We continue to engage closely with the EU to understand the future arrangements and ensure we can minimise any potential impact on consumers and businesses in Northern Ireland. We will issue appropriate guidance in due course.
As announced at Budget, the Government will remove its low value imports relief by March 2029 at the latest. The Government is consulting on the design of its new arrangements and there is a live consultation open which closes on 6 March.
Asked by: Jim Allister (Traditional Unionist Voice - North Antrim)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what guidance her Department plans to issue on whether the planned elimination of the threshold-based customs duty relief applies to (a) business to business, (b) business to consumer and (c) private individual parcel movements.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Government is aware of the EU's plans to remove its relief for low value imports from 1 July 2026.
The facilitations under the Windsor Framework are unaffected by this change, meaning goods can continue to move from Great Britain to Northern Ireland under the UK Carrier Scheme and the UK Internal Market Scheme without the need to pay duty. We continue to engage closely with the EU to understand the future arrangements and ensure we can minimise any potential impact on consumers and businesses in Northern Ireland. We will issue appropriate guidance in due course.
As announced at Budget, the Government will remove its low value imports relief by March 2029 at the latest. The Government is consulting on the design of its new arrangements and there is a live consultation open which closes on 6 March.
Asked by: Jerome Mayhew (Conservative - Broadland and Fakenham)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether her Department has conducted modelling since July 2024 on the potential revenue that could be raised from a weight-based system of Vehicle Excise Duty for cars.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
Vehicle Excise Duty (VED) is a tax on vehicles used or kept on public roads. Different rates apply to cars, vans, motorcycles and heavy goods vehicles, and the rate for each vehicle is calculated according to a range of factors, such as its date of first registration, weight, or CO2 emissions.
The Government annually reviews the rates and thresholds of taxes and reliefs at fiscal events, and in doing so considers a wide range of factors including complexity, value for money, and administrative burdens for tax payers. The Chancellor makes decisions on tax policy at fiscal events in the context of the public finances.
Asked by: Tony Vaughan (Labour - Folkestone and Hythe)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether she has made an assessment of the potential merits of compensation for HMRC staff due to the late award of the Flexibility Payment.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
HMRC has considered the appropriateness and potential merits of compensation and reflected on the factors set out below:
HMRC is acutely aware of its additional role as the UK Tax Authority to ensure that public funds are managed with propriety, regularity, and value for money.
On conclusion of the assessment, HMRC does not believe that the delayed payment of the 2025 Flexibility Payment rates, while staff continued to be paid the former rates are sufficiently exceptional, sustained, or significant to require compensation.
Asked by: Mohammad Yasin (Labour - Bedford)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment has HM Treasury made of the potential impact of Making Tax Digital for Income Tax on self-employed childminders and other home-based childcare providers.
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: James Cleverly (Conservative - Braintree)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, with reference to the Treasury Select Committee, Work of HM Revenue and Customs - Oral evidence, HC 416, 13 January 2026, Question 480, if she will publish equivalent figures for the average change in Rateable values for pubs between 2023 and 2026 Rating Lists for pubs under VOA special category code 227.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Valuation Office Agency published data relating to your request can be found here.
Asked by: Suella Braverman (Reform UK - Fareham and Waterlooville)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether her Department has made an assessment of the potential impact of the time taken for export inspections on UK exporters, international competitiveness, customer confidence and business survival.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
In May 2025 HMRC published a research report which explored the impact of border checks with around 35 traders and intermediaries. Businesses reported that moving goods across the border was generally a smooth process. The report found that documentary checks are the most frequent and least disruptive, and are often resolved within 2 hours. Clearance may take longer for strategic exports or for physical checks, which occur less often.
HMRC is committed to reducing export delays while meeting international obligations. HMRC provides clear guidance and direct support to help businesses navigate export controls, whilst applying risk-based checks to minimise disruption for legitimate trade.
HMRC works closely with Border Force and industry partners to improve processes, introducing digital solutions, and offer training and self-assessment tools to support compliance.
The Export Control Joint Unit (ECJU) offers a service for exporters who wish to check whether there are concerns about the consignee or end-user of the goods. Traders may wish to consider using this service before the goods are shipped.
Asked by: Suella Braverman (Reform UK - Fareham and Waterlooville)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what the average processing time is for export consignments subject to additional checks by HMRC and Border Force; and what steps her Department is taking to reduce backlogs for compliant exporters.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
In May 2025 HMRC published a research report which explored the impact of border checks with around 35 traders and intermediaries. Businesses reported that moving goods across the border was generally a smooth process. The report found that documentary checks are the most frequent and least disruptive, and are often resolved within 2 hours. Clearance may take longer for strategic exports or for physical checks, which occur less often.
HMRC is committed to reducing export delays while meeting international obligations. HMRC provides clear guidance and direct support to help businesses navigate export controls, whilst applying risk-based checks to minimise disruption for legitimate trade.
HMRC works closely with Border Force and industry partners to improve processes, introducing digital solutions, and offer training and self-assessment tools to support compliance.
The Export Control Joint Unit (ECJU) offers a service for exporters who wish to check whether there are concerns about the consignee or end-user of the goods. Traders may wish to consider using this service before the goods are shipped.
Asked by: Suella Braverman (Reform UK - Fareham and Waterlooville)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if she will take steps to reduce the time taken for consignments accompanied by valid Export Control Joint Unit licences to clear the border.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
In May 2025 HMRC published a research report which explored the impact of border checks with around 35 traders and intermediaries. Businesses reported that moving goods across the border was generally a smooth process. The report found that documentary checks are the most frequent and least disruptive, and are often resolved within 2 hours. Clearance may take longer for strategic exports or for physical checks, which occur less often.
HMRC is committed to reducing export delays while meeting international obligations. HMRC provides clear guidance and direct support to help businesses navigate export controls, whilst applying risk-based checks to minimise disruption for legitimate trade.
HMRC works closely with Border Force and industry partners to improve processes, introducing digital solutions, and offer training and self-assessment tools to support compliance.
The Export Control Joint Unit (ECJU) offers a service for exporters who wish to check whether there are concerns about the consignee or end-user of the goods. Traders may wish to consider using this service before the goods are shipped.
Asked by: Vikki Slade (Liberal Democrat - Mid Dorset and North Poole)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment she has made with Cabinet colleagues of the potential impact of the decision to make inheritance tax applicable to private businesses on (a) SME owners, (b) employees and (c) tax revenues.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The reforms to agricultural property relief and business property relief from 6 April 2026 get the balance right between supporting farms and businesses, fixing the public finances, and funding public services. The reforms reduce the inheritance tax advantages available to owners of agricultural and business assets, but still mean those assets will be taxed at a much lower effective rate than most other assets. The Government will maintain very significant levels of relief from inheritance tax beyond what is available to others and compared to the position before 1992 when the rate of relief was a maximum of 50 per cent on all agricultural and business assets, including the first £2.5 million. Where inheritance tax is due, those liable for a charge can pay any liability on the relevant assets over 10 annual instalments, interest-free.
The reforms announced by the Government are expected to result in up to 185 estates claiming agricultural property relief, including those also claiming business property relief, paying more inheritance tax in 2026-27. This means around 85 per cent of estates claiming agricultural property relief, including those that also claim for business property relief, will not pay any more tax.
Excluding estates only holding shares designated as ‘not listed’ on the markets of recognised stock exchanges, the reforms are also expected to result in up to 220 estates across the UK only claiming business property relief paying more inheritance tax in 2026-27. This means just over 80 per cent of such estates making claims are forecast to not pay any more inheritance tax.
A tax information and impact note has been published, which sets out the reforms are not expected to have a significant macroeconomic impact. This is available at www.gov.uk/government/publications/changes-to-agricultural-property-relief-and-business-property-relief/agricultural-property-relief-and-business-property-relief-changes.