Asked by: Gareth Thomas (Labour (Co-op) - Harrow West)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether they will require their department and agencies to offer payroll deductions to all employees to enable them to join a credit union.
Answered by Lucy Rigby - Economic Secretary (HM Treasury)
There are currently no plans to introduce a requirement for HM Treasury and its agencies to offer payroll deductions to enable staff to join a credit union.
Asked by: Ben Maguire (Liberal Democrat - North Cornwall)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential financial impact of requiring the use of commercial software to submit Corporation Tax Returns on Community Amateur Sports Clubs.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
I recognise some Community Amateur Sports Clubs (CASCs) have raised concerns about the requirement to use commercial software to submit Company Tax Returns.
HMRC does not expect these requirements to impose significant ongoing costs. CASCs are not required to file a Company Tax Return every year. They only need to submit a return if HMRC issues a notice to deliver one, or if they have taxable income or gains that give rise to a Corporation Tax liability.
HMRC will continue to work with providers to explore low-cost options for the very smallest organisations needing to file Corporate Tax Returns, including CASCs.
Asked by: James Cleverly (Conservative - Braintree)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if she will list the overseas conferences that Valuation Office Agency officials have attended since July 2024.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The VOA attends a small number of overseas conferences which are an important part of sharing expertise, innovation and best practice. Since July 2024 they have attended the following:
Aug 2024 IAAO Conference, Denver;
Oct 2024 COVA Conference, Dublin;
Dec 2024, International Research Symposium, IAAO, Amsterdam;
Mar 2025, IAAO GIS Valuation Technologies Conference, Columbus, Ohio;
Sep 2025 IPTI Halifax, Nova Scotia
Asked by: James Cleverly (Conservative - Braintree)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to the answer of 20 January 2026 to Question 104889 on Council tax: surcharge, whether the Valuation Office Agency’s internal calculations for the 1% figure are broken down by local authority.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
Fewer than 1% of properties in England are expected to be above the £2 million threshold – this estimate is not broken down by local authority. The Valuation Office Agency will be conducting a valuation exercise using industry standard techniques to identify properties with a value of £2m or above, including their location.
Asked by: James Cleverly (Conservative - Braintree)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to the answer of 12 January 2026 to Question 103000 on Retail Trade: Business Rates, what is the evidential basis for the £100 million figure on large distribution warehouses, how many of those hereditaments are paying more, and what is the mean increase in 2026-27 per warehouse.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
Details on how large distribution warehouses are impacted by the new high-value multiplier can be found at the following link:
Asked by: James Cleverly (Conservative - Braintree)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether it is her policy to replace the business rates system.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Government has already started the work of reforming our business rates system by introducing new permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties. These new tax rates are worth nearly £1 billion per year and will benefit over 750,000 properties.
The Government is also supporting small businesses to grow. At Budget, the Government announced the extension of Small Business Rates Relief (SBRR) so that businesses opening second premises can retain their SBRR for three years, tripling the current allowance.
The Call for Evidence, published at Budget, focuses on how reform of the business rates system can be used to incentivise and secure more investment by Britain’s businesses. This Call for Evidence builds on the findings of the Transforming Business Rates: Discussion Paper and asks stakeholders for more detailed evidence on how the business rates system influences investment decisions.
Any reforms taken forward will be phased over the course of the Parliament.
Asked by: James Cleverly (Conservative - Braintree)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether granting of a planning permission for airport expansion, which has not yet been (a) started or (b) completed, would be deemed a material consideration in the business rates valuation of an airport by the Valuation Office Agency.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Valuation Office Agency would not deem granting of planning permission for the physical expansion of an airport, which has not yet been (a) started or (b) completed, a material consideration in their valuation of that airport.
Asked by: James Cleverly (Conservative - Braintree)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to the answer of 20 January 2026 to Question 105303 on Business Rates: Valuation, on what dates were the summaries of the effect of the 2026 revaluation provided by the VOA to her Department.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The VOA is responsible for valuing non-domestic property for business rates purposes. They are required by law to compile and maintain up-to-date rating lists for non-domestic properties in England and Wales, impartially and independent of central government.
On 1 April 2024, the VOA began the process of revaluing over 2.1 million non-domestic properties for the 2026 Revaluation. HM Treasury does not receive the full ratings list owing to taxpayer confidentiality.
The Treasury worked closely with the Ministry for Housing, Communities and Local Government before Budget once the VOA shared the results of the changes in rateable values. That is why the Government introduced a support package at Budget worth £4.3 billion, to protect ratepayers seeing large bill increases. The VOA published its draft 2026 rateable values on gov.uk on 26 November 2025.
Asked by: Lisa Smart (Liberal Democrat - Hazel Grove)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment she has made of the reasons for differences in the speed of implementation of the McCloud remedy across public service pension schemes; and what steps are being taken to ensure consistent and timely implementation for all affected members.
Answered by Torsten Bell - Parliamentary Secretary (HM Treasury)
Scheme managers of the individual public service pension schemes are responsible for ensuring the effective delivery of the McCloud delivery to affected members. This is a complex and wide-ranging exercise. The amount of progress that has been made varies across schemes due to factors including the complexity of cases. I have written to scheme managers to remind them of their responsibilities to implement the remedy as quickly as possible and ensure that scheme members and the Pensions Regulator are kept informed of progress.
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 Act now: 864,000 sole traders and landlords face new tax rules in two months, published on 5 February 2026, whether HMRC has undertaken an equality impact assessment of the implementation of Making Tax Digital for Income Tax on older and digitally excluded sole traders and landlords.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
HMRC has been accepting applications for exemption from Making Tax Digital (MTD) for Income Tax since 29 September 2025.
As of 31 January 2026, we have received 1,271 applications for exemption from MTD for Income Tax on the grounds of digital exclusion.
As of 31 January 2026, decisions had been made on 881 applications, with 661 granted exemptions from the MTD for Income Tax requirements.
HMRC has assessed the potential impact of MTD for Income Tax the potential impact of MTD for Income Tax on compliance costs and administrative requirements across different customer groups, including self-employed individuals, small businesses, and landlords.
The latest published assessment is available at: Extension of Making Tax Digital for Income Tax Self Assessment to sole traders and landlords - GOV.UK
Equalities are also considered as part of this impacting. The government is clear that where a taxpayer cannot use MTD for Income Tax, for example due to age or disability, they can apply for exemption from the MTD requirements.