Asked by: Kevin Hollinrake (Conservative - Thirsk and Malton)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what is the mean Rateable Value of a public house in (a) 2025-26 under the current Rating List and (b) 2026-27 under the draft Rating List in each billing authority in England.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Valuation Office Agency published data relating to your request which can be found here.
Asked by: Martin Vickers (Conservative - Brigg and Immingham)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether HM Revenue and Customs has updated its assessment of the number of suicides linked to the loan charge since January 2023; and whether the Government plans to publish updated figures on a routine basis.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Government promised to commission a new independent review of the loan charge and that is what it delivered. The purpose of the review was to bring the matter to a close for people who have not settled and paid their loan charge liabilities. The Government accepted all but one of the review’s recommendations and in a number of instances has decided to go further.
Most notably, we decided to write off the first £5,000 of everyone’s liability, providing significant relief to those with the lowest liabilities who are more likely to have been lower earners and targeting support at those who most need it. Because of the decisions the Government has taken, around 30 percent of people within scope of the review could have their liabilities removed entirely. Most other individuals will see their liabilities reduced by at least half.
HMRC are committed to supporting customers through this process and are working hard to give them certainty on their tax positions as quickly as possible. This includes a dedicated service to guide customers through the settlement process and provide extra support for those who need it. Anyone who is worried about a tax liability should get in touch with HMRC as soon as possible. HMRC can provide reasonable adjustments to meet an individual’s needs and is working with Samaritans to provide guidance to advisors and signposting taxpayers where needed to a dedicated Samaritans helpline.
Any loss of life is a tragedy. The government and HMRC take the safeguarding of individuals and issues relating to loss of life extremely seriously. HMRC has a statutory obligation to refer incidences of death or serious injury of a customer, where there is an indication that HMRC contact may have directly or indirectly contributed to the event, to external oversight bodies. Since March 2019, HMRC has made eleven referrals to the Independent Office for Police Conduct where a taxpayer has sadly taken their life and had used a disguised remuneration scheme. HMRC does not currently have arrangements in place to routinely publish these figures.
Asked by: Andrew Snowden (Conservative - Fylde)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what steps HMRC is taking to ensure compliance with the new VAT rules for private hire vehicle operators following the closure of access to the Tour Operators Margin Scheme.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
HMRC is undertaking a range of measures to ensure compliance with the new VAT rules for private hire vehicle operators (“PHVOs”) following the changes made to the Tour Operators’ Margin Scheme (“TOMS”). These measures include publishing a Revenue and Customs Brief (“R&CB”) to explain the legislative changes and to outline the correct processes for operators, working closely with industry stakeholders to address concerns and ensure that operators understand their obligations under the new rules. HMRC’s compliance procedures involve routine audits, risk assessments, and investigations of discrepancies to ensure that all businesses adhere to the VAT requirements. HMRC expects all businesses to comply with their tax obligations, however where they do not HMRC will take steps to correct errors and if necessary use their powers to recover unpaid VAT.
Asked by: Andrew Snowden (Conservative - Fylde)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how many new enquiries were opened into child benefit claims which were suspended from claimants as a result of data-sharing between HMRC and the Home Office in the period 1 to 31 December 2025.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
There were no new Child Benefit compliance enquiries opened using Home Office international travel data in the period 1st to 31st December 2025. This is because HMRC's focus during that period was on reviewing the c. 23,500 cohort.
Asked by: James Cleverly (Conservative - Braintree)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether there will be an exemption for the council tax surcharge for dwellings occupied by a Church of England Minister of Religion.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The High Value Council Tax Surcharge (HVCTS) is a new charge on owners of residential property in England worth £2 million or more in 2026, taking effect in April 2028. Owners, not residents, will pay the surcharge. The government will consult on potential exemptions and reliefs in the spring.
Asked by: Sam Carling (Labour - North West Cambridgeshire)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, in relation to changes to bring pensions pots into estates for Inheritance Tax purposes, whether the letter of wishes provided by a pension beneficiary or a will are intended to take precedence in the event that they differ.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
Most unused pension funds and death benefits payable from a pension will form part of a person’s estate for inheritance tax purposes from 6 April 2027. This removes distortions from changes that have been made to pensions tax policy over the last decade, which have led to pensions being openly used and marketed as a tax planning vehicle to transfer wealth, rather than as a way to fund retirement.
The government has taken steps to ensure that these changes strike a fair balance between beneficiaries of a deceased person’s pension benefits and beneficiaries of their wider estate. At Budget 2025, the government announced changes to help ensure that benefits payable from the deceased’s wider estate are not delayed unnecessarily if inheritance tax is also due on pension benefits. Personal representatives will be able to fund any inheritance tax attributable to the pension by directing pension scheme administrators to withhold 50% of taxable benefits for up to 15 months from the date of death. Personal representatives can then continue to distribute assets from the wider estate as normal.
To ensure that the process of calculating, reporting and paying inheritance tax does not take longer than necessary, the government will introduce regulations setting out deadlines for the parties involved to exchange information.
Most UK pensions schemes are discretionary, which means that the pension scheme trustees or manager have the final say on how death benefits are paid. They must exercise this power reasonably and in accordance with the scheme’s rules.
Members can complete an "expression of wish" or nomination form to indicate their preferred beneficiaries for death benefits. While trustees typically follow these wishes, they are not legally bound to do so. This flexibility allows them to consider other evidence, such as family circumstances at the time of death or wishes expressed in a will.
Asked by: Sam Carling (Labour - North West Cambridgeshire)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what steps her Department is taking to ensure that the inclusion of unused pension funds in estates for Inheritance Tax purposes will not increase the time taken to process legacies to charities and families.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
Most unused pension funds and death benefits payable from a pension will form part of a person’s estate for inheritance tax purposes from 6 April 2027. This removes distortions from changes that have been made to pensions tax policy over the last decade, which have led to pensions being openly used and marketed as a tax planning vehicle to transfer wealth, rather than as a way to fund retirement.
The government has taken steps to ensure that these changes strike a fair balance between beneficiaries of a deceased person’s pension benefits and beneficiaries of their wider estate. At Budget 2025, the government announced changes to help ensure that benefits payable from the deceased’s wider estate are not delayed unnecessarily if inheritance tax is also due on pension benefits. Personal representatives will be able to fund any inheritance tax attributable to the pension by directing pension scheme administrators to withhold 50% of taxable benefits for up to 15 months from the date of death. Personal representatives can then continue to distribute assets from the wider estate as normal.
To ensure that the process of calculating, reporting and paying inheritance tax does not take longer than necessary, the government will introduce regulations setting out deadlines for the parties involved to exchange information.
Most UK pensions schemes are discretionary, which means that the pension scheme trustees or manager have the final say on how death benefits are paid. They must exercise this power reasonably and in accordance with the scheme’s rules.
Members can complete an "expression of wish" or nomination form to indicate their preferred beneficiaries for death benefits. While trustees typically follow these wishes, they are not legally bound to do so. This flexibility allows them to consider other evidence, such as family circumstances at the time of death or wishes expressed in a will.
Asked by: Neil Duncan-Jordan (Labour - Poole)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of limiting the relief from insurance premium under paragraph 3 of Schedule 7A to the Finance Act 1994 on disabled people.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
At Budget 2025 the government announced reforms to the Motability scheme which will save over £1 billion over the next five years.
The VAT relief for top-up payments made to lease more expensive vehicles will be removed for new leases from July 2026, and Insurance Premium Tax will apply at the standard rate to insurance contracts on the Scheme. The VAT reliefs on weekly lease costs and vehicle resale will remain in place, and the tax changes will not apply to vehicles designed, or substantially and permanently adapted, for wheelchair or stretcher users.
These tax changes ensure Motability can continue to deliver for its customers, for example through the continued provision of a broad range of vehicle models available without any top-up payments. Further detail on the impacts of tax changes can be found in the Tax Impact and Information Note on GOV.UK Motability Scheme: reforming tax reliefs - GOV.UK.
Asked by: Kevin Hollinrake (Conservative - Thirsk and Malton)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to the answer of 15 December 2025 to Question 97528 on Electronic Cigarettes: Public Houses, whether a pub vaping ban would constitute a material change of circumstances for the purposes of the Valuation Office Agency’s valuation of pubs.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
A vaping ban in pubs would not constitute a material change of circumstance that would impact the rating assessment of a property.
Section 14 of the Non-Domestic Rating Act 2023 in England, and in Wales, The Valuation for Rating (Prescribed Assumptions) (Wales) Regulations 2023, determined that any subsequent changes to legislation, government advice or policy could not be taken into account when determining the rateable value of a property.
Asked by: Rupert Lowe (Independent - Great Yarmouth)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of changes to employer National Insurance contributions on labour-intensive hospitality businesses.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
A Tax Information and Impact Note (TIIN) was published alongside the introduction of the Bill containing the changes to employer NICs. The TIIN sets out the impact of the policy on the exchequer, the economic impacts of the policy, and the impacts on individuals, businesses, and civil society organisations, as well as an overview of the equality impacts.
The Government protected the smallest hospitality businesses from recent changes to employer National Insurance by increasing the Employment Allowance to £10,500.
We are determined to support hospitality businesses and help them succeed. The National Licensing Policy Framework for England and Wales set a new strategic direction for licensing authorities to have more regard for growth. We are exploring planning reforms to help pubs and hospitality expand and will appoint a Retail and Hospitality Envoy in the coming weeks to champion the sector. Furthermore, the Hospitality Support Fund has helped pubs in rural areas to diversify, ensuring they can continue in their role as vital community hubs. We have also introduced a new Community Right to Buy, the English Devolution Bill will ban upward only rent reviews, and the Pride in Place programme will provide up to £5bn over 10 years to support our high streets.