Asked by: James Cleverly (Conservative - Braintree)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what data HMRC holds on (a) stamp duty revenues for residential dwellings which are primary homes raised and (b) the number of transactions, by local authority area in the last financial year for which figures are available.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
HM Revenue and Customs (HMRC) does not collect data via the Stamp Duty Land Tax (SDLT) return on whether a residential property will serve as a primary residence. However, the Higher Rates for Additional Dwellings (HRAD) apply when an individual acquires a residential property while already owning another piece of residential property anywhere in the world.
SDLT paid on homes which did not pay HRAD on a local authority basis can be calculated using Table 4a and Table 4c of the Annual Stamp Tax statistics publication available here: Annual Stamp Tax Statistics - GOV.UK
SDLT paid on homes which did not pay HRAD is calculated by subtracting HRAD receipts from Residential receipts and the number of transactions is calculated by subtracting HRAD transaction counts from Residential property counts. Please note that the statistics publication covers the temporary thresholds period ending 1 April 2025 so the HRAD share may be higher than usual.
Asked by: Victoria Collins (Liberal Democrat - Harpenden and Berkhamsted)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of business rates on soft play centres in Harpenden and Berkhamsted constituency.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since the pandemic, which has led to significant increases in rateable values for some properties as they recover from the pandemic.
In recognition of the impact of the revaluation on bills, the Government introduced a support package worth £4.3 billion, to protect against ratepayers seeing large overnight increases in bills.
As a result, over half of ratepayers will see no bill increases. This also means most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest.
The Government is also introducing new permanently lower tax rates for eligible retail, hospitality and leisure properties, including soft play centres. These new tax rates are worth nearly £1 billion per year, and will benefit over 750,000 properties.
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 442, how many of the additional headcount of 1,000 VOA staff are assigned to work on the council tax surcharge.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Valuation Office Agency (VOA) is developing its resourcing and recruitment plans for the High Value Council Tax Surcharge (HVCTS) work.
It is not yet possible to confirm how many VOA staff will be allocated to HVCTS activity, out of the additional 1000 headcount for HMRC as a whole.
Asked by: Andrew Cooper (Labour - Mid Cheshire)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of converting short-term tenancies into periodic tenancies on the number of tenancies required to make anniversary calculations for Stamp Duty Land Tax.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
Tenant wellbeing is central to the government’s recent Renters’ Rights Act, which will transform the experience of private renting, and give renters much greater security and stability so they can stay in their homes for longer. We are aware that the Act, which abolishes fixed-term tenancies, may bring these tenancies into the SDLT regime. We will act to ensure that no one will be brought into paying SDLT as a result of the Renters’ Rights Act. We will update the House with more detail shortly.
Asked by: Roz Savage (Liberal Democrat - South Cotswolds)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of business rates revaluation on village pubs and hospitality venues in rural areas.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since the pandemic, which has led to significant increases in rateable values for some properties as they recover from the pandemic.
In recognition of the impact of the revaluation on bills, the Government introduced a support package worth £4.3 billion, to protect against ratepayers seeing large overnight increases in bills.
The Government is also introducing new permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties. These new tax rates are worth nearly £1 billion per year and will benefit over 750,000 properties.
From April, every pub will also get 15% off its new business rates bill on top of the support announced at Budget and then bills will be frozen in real terms for a further two years.
Three-quarters of pubs will see bills flat or falling in April. The new relief is worth £1,650 for the average pub next year. As a sector pubs will pay 8% less in business rates in 2029 than they do right now.
Rural Rate Relief also continues to be available for key amenities and community assets in rural areas. It provides 100% rate relief for properties that are based in eligible rural areas with populations below 3,000.
Asked by: James Cleverly (Conservative - Braintree)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to the answer of 20 January 2026 to Question 104669 on Business Rates, whether she has made an assessment of the potential impact of the increases in Rateable Values for (a) hotels and (b) pubs from the 2026 revaluation on the liability of those businesses for business rates from the BID levies.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
Business Improvement District (BID) levies are set locally through ballot approved proposals and are not automatically affected by revaluations or new multipliers. Therefore, any adjustment is a matter for the individual BID under its governing arrangements.
The Government recognises the important role that BIDs play in improving the local trading environment in high streets and town centres. Through the Pride in Place strategy, the Government has committed to strengthening BIDs by modernising existing arrangements, raising standards, and granting new powers for the establishment of property owner BIDs throughout England.
Asked by: James Wild (Conservative - North West Norfolk)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, with reference to the oral contribution of the Chief Secretary to the Treasury in the urgent question on the resignation of the chair of the OBR at column 991, 3 December 2025, whether special advisers have been required to provide access to the leak inquiry to communications on personal and government issued mobile devices and computers.
Answered by James Murray - Chief Secretary to the Treasury
On 9 February, the Government published its Review of Budget information security. This includes the outcomes and recommendations of the Cabinet Office’s leak inquiry. All individuals and organisations in government who had access to the relevant information were in scope, including special advisers.
Asked by: James Wild (Conservative - North West Norfolk)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, with reference to the oral contribution of the Chief Secretary to the Treasury of 3 December 2025 on OBR: Resignation of Chair, Official Report, column 991, if she will provide an update on the progress of the leak inquiry.
Answered by James Murray - Chief Secretary to the Treasury
On 9 February, the Government published its Review of Budget information security. This includes the outcomes and recommendations of the Cabinet Office’s leak inquiry. The recommendations will be implemented in full.
Asked by: Bradley Thomas (Conservative - Bromsgrove)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of changes to electric Vehicle Excise Duty on the use of internal combustion engine vehicles.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
As announced at Budget 2025, the Government is introducing Electric Vehicle Excise Duty (eVED) from April 2028, a new mileage charge for electric and plug-in hybrid cars, recognising that electric vehicles (EVs) contribute to congestion and wear and tear on the roads but pay no equivalent to fuel duty.
The Government is also committed to ensuring that driving an electric vehicle is an attractive choice for consumers; the eVED rate paid by electric car drivers will therefore be half the equivalent fuel duty rate paid by the average petrol/diesel driver, meaning that it will still be cheaper to own and run an EV for the majority of EV drivers, with a reduced rate for plug-in hybrid drivers.
The Government has set out the expected impacts of eVED and other Budget measures, including Exchequer and behavioural impacts, in the Budget 2025 Policy Costings document at GOV.UK.
There are uncertainties, but the number of internal combustion engine cars is still expected to fall over time as electric car sales increase; EV sales are forecast to more than triple from nearly 0.5 million sales in 2025/26 to around 1.6 million by 2030/31.
Asked by: Dave Doogan (Scottish National Party - Angus and Perthshire Glens)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of increases in employer National Insurance contributions on the recruitment of young workers in Scotland.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
A detailed assessment of the policy has been published by HMRC in their Tax Information and Impact Note. 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 Office for Budget Responsibility (OBR) also published the Economic and Fiscal Outlook (EFO), which sets out a detailed forecast of the economy and public finances. Accounting for policies that will materially affect the forecast, the OBR expect that employment levels will rise in every year of the forecast, and that they will be higher in every year compared to March, reaching 35.5m in 2030-31.
The UK Government is committed to providing young people with the best start to their working lives. That is why we have committed to a Youth Guarantee to support young people across Great Britain to earn or learn. This includes a Jobs Guarantee, which will provide a six-month paid work placement for every eligible 18- to 21-year-old who has been on Universal Credit and looking for work for 18 months.