Asked by: Sorcha Eastwood (Alliance - Lagan Valley)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how much funding the Northern Ireland will receive through Barnett consequentials from the support package for pubs further to her Department's press release entitled Government announces support package that backs British pubs, published on 27 January 2026.
Answered by James Murray - Chief Secretary to the Treasury
Any Barnett consequentials for the Northern Ireland Executive resulting from policy changes will be confirmed at the relevant fiscal event.
Asked by: James Cleverly (Conservative - Braintree)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to the Answer of 8 January 2026 to Question 102744 on Educational Institutions: Council tax, how many retail, hospital an leisure hereditaments have a rateable value above £500,000 broken down by Special Category Code for which the latest data is available.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
This information was included in the Change in rateable value of rating lists, 2026 Revaluation publication:
Asked by: Alex Burghart (Conservative - Brentwood and Ongar)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether the National Wealth Fund operates a salary sacrifice scheme for its Defined Contribution staff pension offering.
Answered by Torsten Bell - Parliamentary Secretary (HM Treasury)
The National Wealth Fund does not operate a salary sacrifice scheme in respect of its Defined Contribution staff pension offering. Details of the National Wealth Fund’s pension offering are set out in the Remuneration Report within its Annual Report and Accounts, which can be accessed here: https://www.nationalwealthfund.org.uk/media/wpxnswqx/e03371942_nwf-ara-24-25_accessible_2.pdf
Asked by: James Cleverly (Conservative - Braintree)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to the answer of 17 November 2025 to Question 88671 on Valuation Office Agency: Training, what the titles are of internal training and e-learning videos held by the Valuation Office Agency in relation to council tax and business rates.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Valuation Office Agency offers in excess of 400 internal training opportunities in relation to council tax and non-domestic rating.
Asked by: James Cleverly (Conservative - Braintree)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what the estimated annual revenue is from the hotel sector in relation to (a) business rates, (b) VAT, (c) National Insurance on employers and (d) corporation tax, according to records held by (i) HM Treasury and (ii) HMRC, in the most recent year for which figures are available.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
HM Revenue and Customs does not hold aggregated data on the revenue contribution of the hotel sector in relation to VAT, National insurance on employers or corporation tax. Sectoral breakdowns for individual taxes can be found on GOV.UK. HMRC does not administer business rates.Asked by: Neil Duncan-Jordan (Labour - Poole)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if she will make an assessment of the potential impact of reducing the rate of VAT on retail, hospitality and leisure from 20% to 13% on that sector.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Government recognises the significant contribution made by retail and hospitality businesses to economic growth and social life in the UK.
VAT is a broad-based tax on consumption, and the 20 per cent standard rate applies to most goods and services. Tax breaks reduce the revenue available for vital public services and must represent value for money for the taxpayer.
HMRC estimates that the cost of reducing the 20 per cent Standard Rate of VAT on all accommodation and food and beverage services would be as follows in 2026-27: (a) to 15%: £5 billion, (b) to 12.5%: £8 billion (c) to 10%: £10.5 billion, (d) to 5%: £17 billion, (e) to 0%: £23.5 billion. Including retail would add to that significant cost.
Asked by: Jerome Mayhew (Conservative - Broadland and Fakenham)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether revenues generated by the inclusion of domestic maritime within the UK Emissions Trading Scheme will be ringfenced for maritime decarbonisation.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The government is committed to maintaining an ambitious carbon pricing scheme to ensure that polluters continue to pay for their emissions. The UK Emissions Trading Scheme is our key lever to do so. This supports a cost-efficient transition toward net zero.
In July 2025, the UK Emissions Trading Scheme Authority confirmed an expansion to emissions from domestic maritime regime, commencing on 1 July 2026.
The UK does not hypothecate revenue from the UK ETS. All receipts from the UK ETS accrue to the consolidated fund, and go to funding government priorities, which includes decarbonisation support for the maritime sector.
Asked by: Sammy Wilson (Democratic Unionist Party - East Antrim)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether her Department plans to include the UK oil refining sector in the scope of the UK Carbon Border Adjustment Mechanism.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
As announced at Budget 2025, the government is considering the feasibility and impacts of including refined products in the Carbon Border Adjustment Mechanism (CBAM) in future. The government recognises that refineries play a role in energy security and the UK’s industrial base. Government Ministers are holding a roundtable with the refining sector this month and will also publish a call for evidence on the fuel sector shortly.
Asked by: Sammy Wilson (Democratic Unionist Party - East Antrim)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what progress she has made on considering the feasibility and impact of including refined products in the Carbon Border Adjustment Mechanism.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
As announced at Budget 2025, the government is considering the feasibility and impacts of including refined products in the Carbon Border Adjustment Mechanism (CBAM) in future. The government recognises that refineries play a role in energy security and the UK’s industrial base. Government Ministers are holding a roundtable with the refining sector this month and will also publish a call for evidence on the fuel sector shortly.
Asked by: Lord Empey (Ulster Unionist Party - Life peer)
Question to the HM Treasury:
To ask His Majesty's Government what estimate they have made of the cost to (1) businesses, and (2) consumers, in Northern Ireland of the introduction by the European Union of a €2 handling charge for parcels with a value of less than €150.
Answered by Lord Livermore - Financial Secretary (HM Treasury)
We are aware of changes to the EU’s rules of low-value imports and the announcement in December 2025 of its intention to introduce a handling fee on consumer parcels from November 2026.
At the Budget in November 2025, the Chancellor also announced the removal of the UK's relief from customs duty on goods below £135 from March 2029 at the latest. There is currently a consultation on these changes that closes on 6th March 2026.
We are committed to ensuring that the current facilitations available for parcels under the Windsor Framework continue to operate. The EU has not yet published their full legislation in relation to the handling fee and therefore an assessment cannot be made. The Government is, however, engaging closely with the EU with regard to their announcements.
The Government continues to engage with industry and the EU to ensure any applicable arrangements are implemented correctly and to minimise any negative impacts on Northern Ireland consumers and businesses.