Asked by: Jim McMahon (Labour (Co-op) - Oldham West, Chadderton and Royton)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what timetable has been set for HMRC to publish updated guidance specifically addressing the treatment of CGT-by-instalments under section 280 of the Taxation of Chargeable Gains Act 1992 in cases involving disposals to Employee Ownership Trusts.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The conditions for making an application to pay Capital Gains Tax by instalments are set out within HMRC’s Capital Gains Manual at CG14910, available at GOV.UK. HMRC has confirmed to the employee ownership sector that this guidance applies to disposals to Employee Ownership Trusts, in the same way as for any other disposal.
A Self-Assessment tax return helpsheet on Employee Ownership Trusts will also be made available on GOV.UK from April 2026. This helpsheet will set out the process for applying to pay tax by instalments following disposals to Employee Ownership Trusts.
Asked by: Jim McMahon (Labour (Co-op) - Oldham West, Chadderton and Royton)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether HMRC will publish guidance specifically addressing the application of CGT-by-instalments under section 280 of the Taxation of Chargeable Gains Act 1992 in cases involving disposals to Employee Ownership Trusts.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The conditions for making an application to pay Capital Gains Tax by instalments are set out within HMRC’s Capital Gains Manual at CG14910, available at GOV.UK. HMRC has confirmed to the employee ownership sector that this guidance applies to disposals to Employee Ownership Trusts, in the same way as for any other disposal.
A Self-Assessment tax return helpsheet on Employee Ownership Trusts will also be made available on GOV.UK from April 2026. This helpsheet will set out the process for applying to pay tax by instalments following disposals to Employee Ownership Trusts.
Asked by: Gregory Campbell (Democratic Unionist Party - East Londonderry)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how much revenue was raised through business rates from charities operating commercial premises in the North East Combined Authority in 2024/25.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
As Local Authorities are not required to report the business rates revenue they raise from different types of properties, the Government does not hold this data.
More broadly, properties that are wholly or mainly used for a charitable purpose benefit from 80% business rates relief. Local Authorities can, at their discretion, top this up to 100% relief from business rates.
Asked by: Joshua Reynolds (Liberal Democrat - Maidenhead)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if her Department will take steps to ensure that independent gyms and leisure businesses are provided with comparable business rates relief to pubs and other hospitality sectors.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Government has defined in guidance which properties will be eligible for the relief announced on 27th January 2026 based on definitions used previously in the business rates system. Individual Local Authorities will need to determine which properties meet these definitions. Some comedy clubs may be eligible for the relief, depending on their specific circumstances.
Properties that are not eligible for this support will still benefit from the wider business rate support package announced at the Budget, worth £4.3 billion over the next three years. The Government is also introducing new permanently lower multipliers for eligible retail, hospitality and leisure properties, which includes comedy venues, gyms and leisure businesses open to the public and with rateable values below £500,000. As a result, over half of ratepayers will see no bill increases, including 23% seeing their bills go down next year. This also means most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest.
Asked by: Simon Opher (Labour - Stroud)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether she plans to make comedy venues eligible for the 15% business rates relief.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Government has defined in guidance which properties will be eligible for the relief announced on 27th January 2026 based on definitions used previously in the business rates system. Individual Local Authorities will need to determine which properties meet these definitions. Some comedy clubs may be eligible for the relief, depending on their specific circumstances.
Properties that are not eligible for this support will still benefit from the wider business rate support package announced at the Budget, worth £4.3 billion over the next three years. The Government is also introducing new permanently lower multipliers for eligible retail, hospitality and leisure properties, which includes comedy venues, gyms and leisure businesses open to the public and with rateable values below £500,000. As a result, over half of ratepayers will see no bill increases, including 23% seeing their bills go down next year. This also means most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest.
Asked by: Victoria Collins (Liberal Democrat - Harpenden and Berkhamsted)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how many UK citizens living abroad were making voluntary Class 2 National Insurance contributions in each of the last five years.
Answered by Torsten Bell - Parliamentary Secretary (HM Treasury)
A population estimate for the number of individuals who pay voluntary class 2 National Insurance contributions abroad is being published on the 12 March 2026, in the Tax Information and Impact note for the Voluntary National Insurance contributions abroad changes announced at Budget 2025.
Asked by: Richard Holden (Conservative - Basildon and Billericay)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to the Answer of 12 February 2026 to Question 111451, whether her Department has undertaken a comparative assessment of changes to aviation passenger taxes in other European countries, including recent reductions in such taxes in Sweden and Germany; and what assessment she has made of the impact on the competitiveness of UK airports of (a) recent increases in Air Passenger Duty and (b) increases in business rates affecting the aviation sector.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The government is committed to the long-term future of the aviation sector in the UK and recognises the benefits of the connectivity it creates between the UK and the rest of the world.
The Government is clear that APD is an appropriate tax that ensures airlines make a fair contribution to the public finances, particularly given that tickets are VAT free and aviation fuel incurs no duty. The Chancellor makes decisions on tax policy at fiscal events, including with regards to the international context
The government introduced a transitional relief scheme to support all businesses, which airports will benefit from. We have also published a Call for Evidence exploring concerns airports have raised around the 'Receipts and Expenditure' valuation methodology and its impact on long-term investment.
To provide long term predictability and stability for the sector, the Government has published a Call for Evidence exploring concerns airports and a small number of other ratepayers have raised around the ‘Receipts & Expenditure’ valuation methodology and its impacts on long-term, high value investments. Through this call for evidence, the government will seek to address issues raised ahead of the 2029 revaluation.
Asked by: David Reed (Conservative - Exmouth and Exeter East)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to Question 115946 on Students: Loans, whether her Department holds the data requested on the number and proportion of people with Plan 2 student loans who had an effective marginal deduction rate of at least (a) 51 per cent and (b) 71 per cent in the 2024–25 tax year as a result of the combined effects of Income Tax, employee National Insurance contributions and Plan 2 student loan repayments.
Answered by James Murray - Chief Secretary to the Treasury
Producing an answer to this question would be a significant analytical task at disproportionate cost.
We will continue to keep the terms of the system under review to ensure the system protects taxpayers and students now and in the future.
Asked by: Gregory Campbell (Democratic Unionist Party - East Londonderry)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to the answer of 17 July 2025 to 67306, what proportion of NWF's portfolio outside of London and the South-East is located in (a) the rest of England, (b) Scotland, (c) Wales and (d) Northern Ireland.
Answered by James Murray - Chief Secretary to the Treasury
The National Wealth Fund (NWF) identifies investment opportunities across the UK and has dedicated directors in each of the four nations to support its view of markets across the country.
Information on the geographic spread of NWF investments can be found in their 2025 Impact Report available on their website.
Asked by: Dave Doogan (Scottish National Party - Angus and Perthshire Glens)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, (a) what the current average processing time is for HMRC overpayment relief claims; and (b) what steps her Department are taking to reduce times in processing those claims.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
HMRC recognises that payments to customers are important, therefore claims are processed as priority post. HMRC aims to process 80% of priority post received within 15 working days.
Customer correspondence performance is reported monthly and quarterly through HMRC’s published performance updates at: www.gov.uk/government/collections/hmrc-quarterly-performance-updates.
HMRC continues to invest in automation and to review their internal processes to ensure overpayments relief claims are issued in a timely manner.