Asked by: Robin Swann (Ulster Unionist Party - South Antrim)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what (a) fuel duty and (b) other tax treatment is applicable to hydrotreated vegetable oil used in (i) road fuel and (ii) home heating fuel.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
Hydrotreated vegetable oil (HVO) is taxed in line with other fuels according to its use.
For fuel duty purposes, HVO is treated as a diesel-equivalent “heavy oil” in the Hydrocarbon Oils Duty Act 1979. When used as a road fuel, it is therefore liable to the standard rate of fuel duty applicable to diesel which is 52.95p per litre. When used for domestic heating, HVO benefits from the rebated duty rate of 10.18p per litre.
For VAT, HVO is subject to the standard rate when used as a road fuel. When supplied for domestic heating, it is eligible for the reduced rate of VAT, subject to the same conditions that apply to other heating fuels, including applicable quantity thresholds.
The Government currently encourages the use of HVO through the Renewable Transport Fuel Obligation (RTFO), which incentivises the use of low carbon fuels and reduces emissions from fuel supplied for use in transport and non-road mobile machinery. The RTFO has been very successful in supporting a market for renewable fuel since its introduction in 2008. Renewable fuels supplied under the RTFO currently contribute a third of the savings required for the UK’s transport carbon budget.
Asked by: Mel Stride (Conservative - Central Devon)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, with reference to the Written Statement of 16 April 2026 on Carbon Price Support, HCWS1519, what estimate her Department has made of the cost to tax revenues of abolishing Carbon Price Support in each financial year for which estimates are available; and what steps her Department is taking to fund this policy change.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
As the grid continues to decarbonise, the Carbon Price Support (CPS) tax base will become smaller and CPS revenue is forecast to significantly decline.
Final costings will be confirmed at a fiscal event in the usual way. The Chancellor will set out details on how this, and any other decisions, are funded such that the fiscal rules are met at the Budget in the usual way.
Asked by: Jack Rankin (Conservative - Windsor)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, when she plans to respond to Question 126382 from the Hon. Member for Windsor.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The answers to PQs UIN126382, UIN 126383 & UIN 126384 have been answered on 16 April 2026. This was within the Parliamentary deadline.
Asked by: Jack Rankin (Conservative - Windsor)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, when she plans to respond to Question 126383 from the Hon. Member for Windsor.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The answers to PQs UIN126382, UIN 126383 & UIN 126384 have been answered on 16 April 2026. This was within the Parliamentary deadline.
Asked by: Jack Rankin (Conservative - Windsor)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, when she plans to respond to Question 126384 from the Hon. Member for Windsor.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The answers to PQs UIN126382, UIN 126383 & UIN 126384 have been answered on 16 April 2026. This was within the Parliamentary deadline.
Asked by: Gregory Campbell (Democratic Unionist Party - East Londonderry)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if she will make an assessment of the adequacy of the circumstances whereby senior citizens receive the Winter Fuel Allowance then are ineligible for the payment due to their level of income.
Answered by Torsten Bell - Parliamentary Secretary (HM Treasury)
The Government announced in June 2025 that the Winter Fuel Payment eligibility will benefit a wider range of pensioners in England and Wales from winter 2025. Winter Fuel Payments are paid automatically to anyone who has not opted out of getting a payment, to ensure timely support for those who need it.
Individuals who are of State Pension age and have total income over £35,000 will have their Winter Fuel Payment recovered by HMRC through the tax system. Winter Fuel Payments are devolved in Scotland and Northern Ireland, however, the Scottish Government and Northern Ireland Executive have decided to mirror the recovery approach taken for England and Wales.
The winter payment is automatically recovered by HMRC through PAYE for the vast majority of cases, or through their Self-Assessment return for the minority that pay tax that way. The amount recovered is equal to the full value of their payment. This approach applies across the UK, including in Northern Ireland.
Anyone who expects their total income to exceed £35,000 can opt out of receiving future payments via GOV.UK, or through Social Security Scotland if they live in Scotland, and will not be subject to the charge. Opting out applies only to payments not yet made.
Asked by: Kevin Hollinrake (Conservative - Thirsk and Malton)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of recent changes to the treatment of pensions within inheritance tax on the adequacy of the current timeframe for the payment of inheritance tax.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The changes to the inheritance tax treatment of pensions are consistent with the process which already exists for administering estates and paying any tax due. Personal representatives are already responsible for administering the rest of the estate, including non-discretionary pension schemes which are already in scope of inheritance tax.
The Government recognises the general difficulties that some personal representatives may face in paying the inheritance tax due and already offers several payment options to help.
Asked by: James McMurdock (Independent - South Basildon and East Thurrock)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment she has made of the impact of High Income Child Benefit Charge on labour supply including decisions to (a) accept pay increases, (b) increase working hours and (c) return to work.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The High Income Child Benefit Charge is currently the best way to manage Child Benefit expenditure. By withdrawing Child Benefit from high-income families, it helps to ensure the sustainability of the public finances and protect our vital public services. As with all tax policy, the government will keep this under review.
Asked by: James McMurdock (Independent - South Basildon and East Thurrock)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of the High Income Child Benefit Charge on individual income.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The High Income Child Benefit Charge is currently the best way to manage Child Benefit expenditure. By withdrawing Child Benefit from high-income families, it helps to ensure the sustainability of the public finances and protect our vital public services. As with all tax policy, the government will keep this under review.
Asked by: Scott Arthur (Labour - Edinburgh South West)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if she will make it her policy to bring in (a) relief and (b) reduction in Vehicle Excise Duty rates for UK-manufactured battery electric vehicles.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
Vehicle Excise Duty (VED) is a tax on vehicles used or kept on public roads. As announced by the previous Government at Autumn Statement 2022, from April 2025, zero emission and hybrid cars, vans and motorcycles now pay VED in a similar way to petrol and diesel vehicles. Revenue from motoring taxes helps ensure we can continue to fund the vital public services and infrastructure that people and families across the UK expect.
The Government annually reviews the rates and thresholds of taxes and reliefs to ensure that they are appropriate and reflect the current state of the economy. The Chancellor makes decisions on tax policy at fiscal events in the context of the public finances.