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.
Asked by: Vikki Slade (Liberal Democrat - Mid Dorset and North Poole)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if she will take steps to uprate the mileage rate that can be claimed for tax purposes.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
Approved Mileage Allowance Payments (AMAPs) are used by employers to reimburse an employee's expenses for business mileage in their private vehicle. These rates are also used by self-employed drivers to claim tax relief on business mileage (simplified motoring expenses) and can be used by organisations to reimburse volunteers who use their own vehicle for voluntary purposes. Employees can claim up to 45p/mile for the first 10,000 miles annually, followed by 25p/mile thereafter. An additional 5p/mile can be claimed for each passenger transported.
As with all taxes, the Government welcomes representations from the public on how the tax system can be improved. The Chancellor makes decisions on tax policy at fiscal events in the context of public finances.
Asked by: John Hayes (Conservative - South Holland and The Deepings)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether it is her Department's policy that (a) Ministers and (b) special advisers use the disappearing messages function on Whatsapp on Government devices.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The department’s policy is to follow the Cabinet Office’s published guidance on the use of non-corporate communication channels.
Asked by: John McDonnell (Labour - Hayes and Harlington)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what the total value was of dividend payments made to Tonnage Tax qualifying companies by companies not resident in the UK for tax purposes in each year since 2003-04 to date.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The information required is not readily available. Most dividends from non-UK resident companies are exempt in any event and tax risk is accordingly low.
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: James Cleverly (Conservative - Braintree)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what each (a) value significant and (b) dwellinghouse code used by the Valuation Office Agency for council tax valuations is in (1) England and (2) Wales; and whether any other codes are used.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
For Council Tax valuations, the Valuation Office Agency (VOA) uses ‘Value Significant Codes’ to indicate specific features that are likely to affect the value of a property.
Dwelling house codes allow the VOA to classify dwellings by their architectural style, characteristics and physical property type. They are made up of two parts: ‘Group’ and ‘Type’.
The property data the VOA records is set out here: Property attribute data (PAD) - GOV.UK