Asked by: Neil Duncan-Jordan (Independent - Poole)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of the eligibility rules for child benefit on high earning single parents.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Government understands the concerns that have been raised about the High Income Child Benefit Charge (HICBC), including its potential impact on high earning single parents. However, introducing a threshold for single parents, or basing the charge on household rather than individual incomes, would come at a significant fiscal cost if we were to ensure that no families lose out. By withdrawing Child Benefit from high-income parents where the higher earner earns £60,000 or more, the HICBC helps to ensure the sustainability of the public finances and protect our vital public services.
Asked by: Matt Vickers (Conservative - Stockton West)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what estimate she has made of the additional annual revenue received from taxing state pensions from April 2026.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
This Government remains committed to supporting pensioners and giving them the dignity and security they deserve in retirement.
The commitment to protect the Triple Lock saw over 12 million pensioners benefit from a 4.1% increase to their basic or new State Pension in April 2025. Over the course of this Parliament, the full yearly rate of the new State Pension is expected to increase by around £1,900 based on the Office for Budget Responsibility’s latest forecast.
The Personal Allowance will continue to exceed the basic and full new State Pension in 2025/26. This means pensioners whose sole income is the full new State Pension or basic State Pension without any increments will not pay any income tax.
The previous Government made the decision to freeze the income tax Personal Allowance at its current level of £12,570 until April 2028. The current Government is committed to keeping people’s taxes as low as possible while ensuring fiscal responsibility and so decided not to extend the freeze on personal tax thresholds at Budget 2025.
From this winter pensioners with incomes below or equal to £35,000 will benefit from Winter Fuel Payments from this winter. This threshold is broadly in line with average earnings. It ensures the vast majority of pensioners – over three quarters, and around 9 million individuals in England and Wales - will receive support. It also ensures the means testing of Winter Fuel Payments has no effect on pensioner poverty. The relevant impact assessments are available on gov.uk:
Equality Impact Assessments produced for targeting Winter Fuel Payment - GOV.UK
Winter Fuel Payments eligibility change - internal modelling on pensioner poverty levels - GOV.UK.
Asked by: Matt Vickers (Conservative - Stockton West)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether she has made an assessment of the potential merits of introducing a separate personal allowance for pensioners.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
This Government remains committed to supporting pensioners and giving them the dignity and security they deserve in retirement.
The commitment to protect the Triple Lock saw over 12 million pensioners benefit from a 4.1% increase to their basic or new State Pension in April 2025. Over the course of this Parliament, the full yearly rate of the new State Pension is expected to increase by around £1,900 based on the Office for Budget Responsibility’s latest forecast.
The Personal Allowance will continue to exceed the basic and full new State Pension in 2025/26. This means pensioners whose sole income is the full new State Pension or basic State Pension without any increments will not pay any income tax.
The previous Government made the decision to freeze the income tax Personal Allowance at its current level of £12,570 until April 2028. The current Government is committed to keeping people’s taxes as low as possible while ensuring fiscal responsibility and so decided not to extend the freeze on personal tax thresholds at Budget 2025.
From this winter pensioners with incomes below or equal to £35,000 will benefit from Winter Fuel Payments from this winter. This threshold is broadly in line with average earnings. It ensures the vast majority of pensioners – over three quarters, and around 9 million individuals in England and Wales - will receive support. It also ensures the means testing of Winter Fuel Payments has no effect on pensioner poverty. The relevant impact assessments are available on gov.uk:
Equality Impact Assessments produced for targeting Winter Fuel Payment - GOV.UK
Winter Fuel Payments eligibility change - internal modelling on pensioner poverty levels - GOV.UK.
Asked by: Jess Brown-Fuller (Liberal Democrat - Chichester)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if she will make an assessment of the potential merits of HMRC developing Making Tax Digital software without using third-party providers.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
HMRC has always maintained that it would not offer its own software products for Making Tax Digital. This helps to ensure a competitive market which will better support taxpayers with a flexible and tailored range of software that integrates with other business management tools. This includes free and low-cost options, which would be undermined by an HMRC produced solution. Third party developers are also well placed to build the necessary help and support within their products that is particularly important for unrepresented customers or those who do not already use digital tools to manage their affairs.
Asked by: Bobby Dean (Liberal Democrat - Carshalton and Wallington)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether her Department plans to review the Trivial Benefit Allowance in advance of the Autumn Budget 2025.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
There are a wide range of factors to take into consideration when introducing or widening a tax relief or exemption. These include how effective the exemption would be at achieving the policy intent, how targeted support would be and the cost.
The Government keeps all taxes under review as part of the policy making process. The Chancellor will announce any changes to the tax system at fiscal events in the usual way.
Asked by: James MacCleary (Liberal Democrat - Lewes)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of the digital tax system on small businesses.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
Making Tax Digital (MTD) modernises the tax system and will help businesses and landlords keep on top of their tax affairs. It places small businesses on a more digital footing, with digital tools helping to reduce errors and making annual tax returns easier.
Through a diverse market of accessible, intuitive software, MTD encourages businesses to embrace digital solutions boosting productivity, streamlining operations, and supporting sustainable growth.
The latest published assessment of MTD for Income Tax impacts is available at:
Asked by: Ashley Fox (Conservative - Bridgwater)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what proportion of staff in her Department did not meet the minimum office attendance target in the latest period for which data is available; and what sanctions her Department issues to staff who do not meet this target.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The department collects data via an access control system to allow monitoring of office attendance. This system does not provide this data at individual level.
Managers are required to ensure employees meet the minimum office attendance targets and they have a number of management tools at their disposal to ensure compliance including both our formal and informal disciplinary procedures. We do not hold central records on the usage of such procedures.
Asked by: David Chadwick (Liberal Democrat - Brecon, Radnor and Cwm Tawe)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether her Department has conducted an impact assessment of the potential impact of changes to inheritance tax relief for farmers on the Welsh language.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Government is not under an obligation to carry out or publish a specific Welsh language impact assessment of tax policies. However, it is not expected there will be any material impact on the opportunities of individuals to use the Welsh language following these reforms.
Asked by: Oliver Dowden (Conservative - Hertsmere)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of proposed changes to (a) Business Property Relief and (b) Agricultural Property Relief on the level of resources required at HMRC.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
On 21 July 2025 HMRC published a policy paper on the agricultural property relief and business property relief reforms for Inheritance Tax. The summary of impacts includes an estimate of HMRC’s costs to deliver the measure. https://www.gov.uk/government/publications/reforms-to-agricultural-property-relief-and-business-property-relief
Asked by: Anna Gelderd (Labour - South East Cornwall)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what steps she is taking to reduce the time taken for council tax re-bandings by the Valuations Board.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The VOA is working as quickly as possible to clear cases, and moving staff to where there is the greatest customer demand. The VOA is focusing on the oldest cases first, and where customers are facing financial hardship.
The VOA is replacing IT systems with modern cloud-based platforms that will deliver significant efficiencies. It is also upskilling its workforce to ensure there is flexibility in managing a wide range of cases and improving its digital services to make it easier for customers to self-serve.