Asked by: Siân Berry (Green Party - Brighton Pavilion)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if she will publish data held by HM Revenue and Customs on: (a) the ports of entry used for low-value imports currently eligible for relief under the Low Value Import exemption, (b) what proportion of such consignments, by value and by number, enter the United Kingdom via bellyhold air cargo, (c) what proportion of such consignments, by value and by number, enter the United Kingdom through Heathrow Airport as their point of entry, and (d) what proportion of total cargo at Heathrow Airport such consignments represent, by value and by number.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
A) Based on data available to HMRC for 2024/25 the ports of entry for low value imports are:
ABD | Aberdeen |
ABZ | Aberdeen Airport |
BEL | Belfast |
BFS | Belfast International Airport |
BHX | Birmingham Airport |
BOH | Bournemouth (Hurn) Airport |
CWL | Cardiff (Wales) Airport |
DEU | Dover / Eurotunnel |
DOG | Rye Wharf |
DOV | Dover |
EDI | Edinburgh Airport |
EMA | East Midlands Airport |
EUT | Eurotunnel |
FIS | Fishguard |
FXT | Felixstowe |
GLA | Glasgow Airport |
GRI | Grimsby |
HEY | Heysham |
HLD | Holyhead |
HRH | Harwich |
HUL | Hull |
IMM | Immingham |
KIL | Killingholme |
LBA | Leeds Bradford Airport |
LGP | London Gateway |
LGW | London Gatwick Airport |
LHR | London Heathrow Airport |
LIV | Liverpool |
LON | London |
LSA | London Stansted Airport |
LTN | London Luton Airport |
MAN | Manchester Airport |
MID | Middlesbrough |
MIL | Milford |
MME | Durham Tees Valley (Teesside) Airport |
MNC | Manchester |
NCL | Newcastle Airport |
NGO | Dollands Moor |
PIK | Prestwick Airport |
POO | Poole |
PTM | Portsmouth |
PUF | Purfleet |
RCS | London Thamesport (sites for Temporary Storage) |
RUN | Runcorn |
STN | Southampton |
THP | Thamesport |
TIL | Tilbury (sites for Temporary Storage) |
TYN | Tyne |
B) HMRC holds data on low value imports although does not routinely collect consignment level information. A single declaration may cover multiple consignments, meaning the volume of declarations does not correspond to the number of individual parcels entering the UK. We define value as the economic value of goods declared for importation that move through a port that includes goods into free circulation and entering special procedures. We define the entries into the ports as where the goods are stored for the purpose of customs checks.
We are therefore unable to provide proportions based on numbers of consignments or to distinguish freight moved in the hold of passenger aircraft from freight moved on cargo flights.
C) For the same reason as set out in B, we are unable to provide information on the number of consignments. Available data on the declared trade value and number of declarations of low value imports eligible for relief under the low value import exemption in 2024-25 are shown in the following table:
| Declared trade value | Number of declarations* |
All low value imports | £5.9 bn | 1,282,000 |
Low value imports declared as air transport (all ports of entry) | £4.8 bn | 963,000 |
Low value air transport imports declared at London Heathrow | £2.1 bn | 203,000 |
*Rounding to the nearest thousand.
D) The declared trade value of goods arriving at Heathrow via air in 2024-25 was £162bn. Low value imports by air transport account for just under 5 per cent of declarations and around 1 per cent of the value of goods imported into Heathrow in 2024-25.
Asked by: Max Wilkinson (Liberal Democrat - Cheltenham)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what steps her department plans to take to support small and medium-sized enterprises who no longer qualify for business rates relief due to the VOAs reclassification of flexible office spaces as single properties.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Valuation Office Agency (VOA) is responsible for valuing non-domestic property for business rates purposes. They are required to maintain accurate rating lists in England impartially and independently of central Government, and must consider developments in relevant caselaw.
As a result of case law developments, the VOA have concluded that, rather than each room within a serviced office being assessed separately, most serviced offices will need to be assessed as a single property, unless clear evidence demonstrates a need to have separate assessments. Each serviced office is looked at on a case-by-case basis, and the VOA are addressing properties where they have received legal advice, or where unit of assessment issues are brought to its attention. Reviewing a small number of cases will help clarify the application of legislation on serviced offices. At this time, there is no sector-wide review of serviced office assessments underway. The VOA will continue to monitor legal developments and update its approach as needed.
A single rating assessment would mean occupying businesses will face no business rates bill at all. Instead, the serviced office provider will be liable for business rates on the entire assessment. It is for serviced office providers to decide if they will pass the cost on to their tenants, depending on contractual agreements.
Asked by: Max Wilkinson (Liberal Democrat - Cheltenham)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment her department has made of the potential impact of the Valuation Office Agency's reclassification of flexible office spaces as single properties on (a) the level of business rates and (b) small and medium-sized enterprises.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Valuation Office Agency (VOA) is responsible for valuing non-domestic property for business rates purposes. They are required to maintain accurate rating lists in England impartially and independently of central Government, and must consider developments in relevant caselaw.
As a result of case law developments, the VOA have concluded that, rather than each room within a serviced office being assessed separately, most serviced offices will need to be assessed as a single property, unless clear evidence demonstrates a need to have separate assessments. Each serviced office is looked at on a case-by-case basis, and the VOA are addressing properties where they have received legal advice, or where unit of assessment issues are brought to its attention. Reviewing a small number of cases will help clarify the application of legislation on serviced offices. At this time, there is no sector-wide review of serviced office assessments underway. The VOA will continue to monitor legal developments and update its approach as needed.
A single rating assessment would mean occupying businesses will face no business rates bill at all. Instead, the serviced office provider will be liable for business rates on the entire assessment. It is for serviced office providers to decide if they will pass the cost on to their tenants, depending on contractual agreements.
Asked by: James Wild (Conservative - North West Norfolk)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what discussions she has had with the Secretary of State for Culture, Media and Sport on launching a full review of Gift Aid, including digital automation and linking donations to personal tax accounts.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
HMRC has worked collaboratively with a broad range of charity sector stakeholders and other government departments including DCMS to explore the potential of the Future of Gift Aid project and wider Gift Aid modernisation.
Asked by: James Wild (Conservative - North West Norfolk)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment she has made of the Future of Gift Aid pilot, and what assessment has been made of its potential impact on the charity sector.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
HMRC has worked collaboratively with a broad range of charity sector stakeholders and other government departments including DCMS to explore the potential of the Future of Gift Aid project and wider Gift Aid modernisation.
Asked by: James McMurdock (Independent - South Basildon and East Thurrock)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, with reference to her Department’s press release entitled Chancellor and Energy Secretary meet with fuel bosses in No11 as government order crackdown on pump prices, published on 13 March 2026, which companies and industry representatives attended the Downing Street meeting with fuel retailers and energy suppliers on 13 March 2026.
Answered by James Murray - Chief Secretary to the Treasury
The roundtable was attended by representatives from the CMA, in their capacity as the regulator; relevant trade associations; and major petrol retailers and energy suppliers.
Government publishes a record of meetings in regular transparency releases. To ensure we continue to foster an open dialogue as the situation in the Middle East develops, we will not be publishing full minutes of the meeting.
The Chancellor has written to Sarah Cardell, Chief Executive of the CMA, expressing support for the CMA’s work to ensure customers are not affected by undue price rises, including for road fuel. Letter to the CMA on vigilance for unjustifiable price increases.
The CMA has a statutory monitoring function in the road fuel sector and has released a statement confirming their plans to step up monitoring of petrol and diesel prices. CMA steps up monitoring of petrol and diesel prices - GOV.UK.
Asked by: James McMurdock (Independent - South Basildon and East Thurrock)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, with reference to her Department’s press release entitled Chancellor and Energy Secretary meet with fuel bosses in No11 as government order crackdown on pump prices, published on 13 March 2026, whether (a) minutes and (b) a summary of the meeting held with fuel retailers in Downing Street on 13 March 2026 will be published.
Answered by James Murray - Chief Secretary to the Treasury
The roundtable was attended by representatives from the CMA, in their capacity as the regulator; relevant trade associations; and major petrol retailers and energy suppliers.
Government publishes a record of meetings in regular transparency releases. To ensure we continue to foster an open dialogue as the situation in the Middle East develops, we will not be publishing full minutes of the meeting.
The Chancellor has written to Sarah Cardell, Chief Executive of the CMA, expressing support for the CMA’s work to ensure customers are not affected by undue price rises, including for road fuel. Letter to the CMA on vigilance for unjustifiable price increases.
The CMA has a statutory monitoring function in the road fuel sector and has released a statement confirming their plans to step up monitoring of petrol and diesel prices. CMA steps up monitoring of petrol and diesel prices - GOV.UK.
Asked by: James McMurdock (Independent - South Basildon and East Thurrock)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, with reference to her Department’s press release entitled Chancellor and Energy Secretary meet with fuel bosses in No11 as government order crackdown on pump prices, published on 13 March 2026, what representations she received from industry representatives regarding the costs they charge for fuel.
Answered by James Murray - Chief Secretary to the Treasury
The roundtable was attended by representatives from the CMA, in their capacity as the regulator; relevant trade associations; and major petrol retailers and energy suppliers.
Government publishes a record of meetings in regular transparency releases. To ensure we continue to foster an open dialogue as the situation in the Middle East develops, we will not be publishing full minutes of the meeting.
The Chancellor has written to Sarah Cardell, Chief Executive of the CMA, expressing support for the CMA’s work to ensure customers are not affected by undue price rises, including for road fuel. Letter to the CMA on vigilance for unjustifiable price increases.
The CMA has a statutory monitoring function in the road fuel sector and has released a statement confirming their plans to step up monitoring of petrol and diesel prices. CMA steps up monitoring of petrol and diesel prices - GOV.UK.
Asked by: James McMurdock (Independent - South Basildon and East Thurrock)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, with reference to her Department’s press release entitled Chancellor and Energy Secretary meet with fuel bosses in No11 as government order crackdown on pump prices, published on 13 March 2026, what follow-up meetings with fuel retailers are planned following the Downing Street roundtable on pump prices.
Answered by James Murray - Chief Secretary to the Treasury
The roundtable was attended by representatives from the CMA, in their capacity as the regulator; relevant trade associations; and major petrol retailers and energy suppliers.
Government publishes a record of meetings in regular transparency releases. To ensure we continue to foster an open dialogue as the situation in the Middle East develops, we will not be publishing full minutes of the meeting.
The Chancellor has written to Sarah Cardell, Chief Executive of the CMA, expressing support for the CMA’s work to ensure customers are not affected by undue price rises, including for road fuel. Letter to the CMA on vigilance for unjustifiable price increases.
The CMA has a statutory monitoring function in the road fuel sector and has released a statement confirming their plans to step up monitoring of petrol and diesel prices. CMA steps up monitoring of petrol and diesel prices - GOV.UK.
Asked by: James Cleverly (Conservative - Braintree)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to the answer of 20 February 2026, to Question 111693, on Business Rates: Valuation, if he will number of times that forecasts or estimates were given by the Valuation Office Agency to Ministers from 1 April 2024 to the publication of the draft Rating List.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Valuation Office Agency (VOA) provided valuation data and analysis on the non-domestic property market to the Ministry of Housing, Communities and Local Government and HM Treasury throughout the preparation stages of the 2026 revaluation.
The VOA provided five data drops from 1 April 2024 to the publication of the draft Rating List.