HM Treasury

HM Treasury is the government’s economic and finance ministry, maintaining control over public spending, setting the direction of the UK’s economic policy and working to achieve strong and sustainable economic growth.



Secretary of State

Rishi Sunak
Chancellor of the Exchequer

Shadow Ministers / Spokeperson
Labour
Rachel Reeves (LAB - Leeds West)
Shadow Chancellor of the Exchequer

Liberal Democrat
Baroness Kramer (LDEM - Life peer)
Liberal Democrat Lords Spokesperson (Treasury and Economy)
Christine Jardine (LDEM - Edinburgh West)
Liberal Democrat Spokesperson (Treasury)

Scottish National Party
Alison Thewliss (SNP - Glasgow Central)
Shadow SNP Spokesperson (Treasury)

Democratic Unionist Party
Sammy Wilson (DUP - East Antrim)
Shadow DUP Spokesperson (Treasury)

Labour
Lord Tunnicliffe (LAB - Life peer)
Shadow Spokesperson (Treasury)

Plaid Cymru
Ben Lake (PC - Ceredigion)
Shadow PC Spokesperson (Treasury)
Junior Shadow Ministers / Deputy Spokesperson
Scottish National Party
Peter Grant (SNP - Glenrothes)
Shadow SNP Deputy Spokesperson (Treasury - Chief Secretary)

Labour
Pat McFadden (LAB - Wolverhampton South East)
Shadow Chief Secretary to the Treasury
James Murray (LAB - Ealing North)
Shadow Financial Secretary (Treasury)
Tulip Siddiq (LAB - Hampstead and Kilburn)
Shadow Minister (Treasury)

Scottish National Party
Richard Thomson (SNP - Gordon)
Shadow SNP Deputy Spokesperson (Treasury - Financial Secretary)
Junior Shadow Ministers / Deputy Spokesperson
Labour
Abena Oppong-Asare (LAB - Erith and Thamesmead)
Shadow Exchequer Secretary (Treasury)
Ministers of State
John Glen (CON - Salisbury)
Minister of State (Treasury) (City)
Simon Clarke (CON - Middlesbrough South and East Cleveland)
Chief Secretary to the Treasury
Michael Ellis (CON - Northampton North)
Paymaster General
Lucy Frazer (CON - South East Cambridgeshire)
Financial Secretary (HM Treasury)
Lord Agnew of Oulton (CON - Life peer)
Minister of State (HM Treasury)
Parliamentary Under-Secretaries of State
John Glen (CON - Salisbury)
Economic Secretary (HM Treasury)
Helen Whately (CON - Faversham and Mid Kent)
Exchequer Secretary (HM Treasury)
Scheduled Event
Monday 24th January 2022
15:00
Treasury Committee - Private Meeting - Select & Joint Committees
24 Jan 2022, 3 p.m.

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Scheduled Event
Wednesday 26th January 2022
14:00
Treasury Committee - Private Meeting - Select & Joint Committees
26 Jan 2022, 2 p.m.

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Scheduled Event
Monday 31st January 2022
15:00
Treasury Committee - Private Meeting - Select & Joint Committees
31 Jan 2022, 3 p.m.

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Scheduled Event
Tuesday 1st February 2022
11:30
HM Treasury
Oral questions - Main Chamber
1 Feb 2022, 11:30 a.m.
Treasury (including Topical Questions)
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Scheduled Event
Wednesday 2nd February 2022
14:00
Treasury Committee - Private Meeting - Select & Joint Committees
2 Feb 2022, 2 p.m.

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Scheduled Event
Monday 7th February 2022
15:00
Treasury Committee - Private Meeting - Select & Joint Committees
7 Feb 2022, 3 p.m.

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Scheduled Event
Tuesday 8th February 2022
HM Treasury
Orders and regulations - Grand Committee
Draft Money Laundering and Terrorist Financing (Amendment) Regulations 2022
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Scheduled Event
Wednesday 9th February 2022
14:00
Treasury Committee - Private Meeting - Select & Joint Committees
9 Feb 2022, 2 p.m.

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Debates
Thursday 20th January 2022
Select Committee Docs
Friday 21st January 2022
00:00
17 January 2022
Oral Evidence
Select Committee Inquiry
Tuesday 23rd November 2021
Written Answers
Friday 21st January 2022
Taxation: Self-assessment
To ask the Chancellor of the Exchequer, whether SA1 registration forms for Self-Assessment are retained by HMRC after processing.
Secondary Legislation
Thursday 18th November 2021
Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2021
These Regulations amend a number of statutory instruments in relation to tax credits and child benefit.
Bills
Tuesday 2nd November 2021
Finance (No. 2) Bill 2021-22
A Bill to grant certain duties, to alter other duties, and to amend the law relating to the national debt …
Dept. Publications
Thursday 20th January 2022
15:22

HM Treasury Commons Appearances

Oral Answers to Questions is a regularly scheduled appearance where the Secretary of State and junior minister will answer at the Dispatch Box questions from backbench MPs

Other Commons Chamber appearances can be:
  • Urgent Questions where the Speaker has selected a question to which a Minister must reply that day
  • Adjornment Debates a 30 minute debate attended by a Minister that concludes the day in Parliament.
  • Oral Statements informing the Commons of a significant development, where backbench MP's can then question the Minister making the statement.

Westminster Hall debates are performed in response to backbench MPs or e-petitions asking for a Minister to address a detailed issue

Written Statements are made when a current event is not sufficiently significant to require an Oral Statement, but the House is required to be informed.

Most Recent Commons Appearances by Category
View All HM Treasury Commons Contibutions

Bills currently before Parliament

HM Treasury does not have Bills currently before Parliament


Acts of Parliament created in the 2019 Parliament

Introduced: 8th September 2021

A Bill to make provision about the meaning of references to Article 23A benchmarks in contracts and other arrangements; and to make provision about the liability of administrators of Article 23A benchmarks

This Bill received Royal Assent on Wednesday 15th December 2021 and was enacted into law.

Introduced: 8th September 2021

A Bill to make provision imposing a tax (to be known as the health and social care levy), the proceeds of which are payable to the Secretary of State towards the cost of health care and social care, on amounts in respect of which national insurance contributions are, or would be if no restriction by reference to pensionable age were applicable, payable; and for connected purposes.

This Bill received Royal Assent on Wednesday 20th October 2021 and was enacted into law.

Introduced: 12th May 2021

A Bill to provide for the payment out of money provided by Parliament of expenditure incurred by the Treasury for, or in connection with, the payment of compensation to customers of London Capital & Finance plc; provide for the making of loans to the Board of the Pension Protection Fund for the purposes of its fraud compensation functions; and for connected purposes.

This Bill received Royal Assent on Wednesday 20th October 2021 and was enacted into law.

Introduced: 30th June 2021

A Bill to authorise the use of resources for the year ending with 31 March 2022; to authorise both the issue of sums out of the Consolidated Fund and the application of income for that year; and to appropriate the supply authorised for that year by this Act and by the Supply and Appropriation (Anticipation and Adjustments) Act 2021.

This Bill received Royal Assent on Monday 19th July 2021 and was enacted into law.

Introduced: 9th March 2021

A Bill to grant certain duties, to alter other duties, and to amend the law relating to the national debt and the public revenue, and to make further provision in connection with finance.

This Bill received Royal Assent on Thursday 10th June 2021 and was enacted into law.

Introduced: 21st October 2020

A Bill to make provision about financial services and markets; to make provision about debt respite schemes; to make provision about Help-to-Save accounts; and for connected purposes.

This Bill received Royal Assent on Thursday 29th April 2021 and was enacted into law.

Introduced: 9th March 2021

A Bill to make provision increasing the maximum capital of the Contingencies Fund for a temporary period.

This Bill received Royal Assent on Monday 15th March 2021 and was enacted into law.

Introduced: 10th March 2021

A Bill to authorise the use of resources for the years ending with 31 March 2019, 31 March 2020, 31 March 2021 and 31 March 2022; to authorise the issue of sums out of the Consolidated Fund for the years ending 31 March 2020, 31 March 2021 and 31 March 2022; and to appropriate the supply authorised by this Act for the years ending with 31 March 2019, 31 March 2020 and 31 March 2021.

This Bill received Royal Assent on Monday 15th March 2021 and was enacted into law.

Introduced: 4th February 2021

A Bill to make provision for payments to or in respect of Ministers and holders of Opposition offices on maternity leave.

This Bill received Royal Assent on Monday 1st March 2021 and was enacted into law.

Introduced: 8th December 2020

A Bill to make provision (including the imposition and regulation of new duties of customs) in connection with goods in Northern Ireland and their movement into or out of Northern Ireland; to make provision amending certain enactments relating to value added tax, excise duty or insurance premium tax; to make provision in connection with the recovery of unlawful state aid in relation to controlled foreign companies; and for connected purposes.

This Bill received Royal Assent on Thursday 17th December 2020 and was enacted into law.

Introduced: 9th July 2020

This Bill received Royal Assent on Wednesday 22nd July 2020 and was enacted into law.

Introduced: 13th July 2020

A Bill to make provision to reduce for a temporary period the amount of stamp duty land tax chargeable on the acquisition of residential property.

This Bill received Royal Assent on Wednesday 22nd July 2020 and was enacted into law.

Introduced: 17th March 2020

A Bill to grant certain duties, to alter other duties, and to amend the law relating to the national debt and the public revenue, and to make further provision in connection with finance.

This Bill received Royal Assent on Wednesday 22nd July 2020 and was enacted into law.

Introduced: 24th March 2020

A Bill to make provision increasing the maximum capital of the Contingencies Fund for a temporary period.

This Bill received Royal Assent on Wednesday 25th March 2020 and was enacted into law.

Introduced: 2nd March 2020

A Bill to authorise the use of resources for the years ending with 31 March 2020 and 31 March 2021; to authorise the issue of sums out of the Consolidated Fund for those years; and to appropriate the supply authorised by this Act for the year ending with 31 March 2020.

This Bill received Royal Assent on Monday 16th March 2020 and was enacted into law.

HM Treasury - Secondary Legislation

These Regulations amend a number of statutory instruments in relation to tax credits and child benefit.
These Regulations amend the Authorised Investment Funds (Tax) Regulations 2006 (“the principal Regulations”) to make provision for the tax treatment of a new type of authorised investment fund called a long-term asset fund and make provision in relation to the application of Part 3A of the Corporation Tax Act 2010 (“CTA 2010”) to qualified investor schemes.
View All HM Treasury Secondary Legislation

Petitions

e-Petitions are administered by Parliament and allow members of the public to express support for a particular issue.

If an e-petition reaches 10,000 signatures the Government will issue a written response.

If an e-petition reaches 100,000 signatures the petition becomes eligible for a Parliamentary debate (usually Monday 4.30pm in Westminster Hall).

Trending Petitions
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Petitions with most signatures
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31,658 Signatures
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8,950 Signatures
(19 in the last 7 days)
Petition Open
4,629 Signatures
(428 in the last 7 days)
Petition Open
4,200 Signatures
(1,247 in the last 7 days)
Petition Debates Contributed

Extending the Stamp Duty Holiday for an additional 6 months will assist many buyers who are looking to move to a property that they will not be able to afford otherwise.
This will help to stabilise the housing market

The government is helping private firms to protect jobs by paying up to 80% of staff wages through this crisis. If it can do this why can it not help key workers who will be putting themselves/their families at risk and working extra hard under extremely challenging and unprecedented circumstances.

Air pollution kills 64,000 people in the UK every year, yet the Government provides annual fossil fuel subsidies of £10.5 billion, according to the European Commission. To meet UK climate targets, the Government must end this practice and introduce charges on producers of greenhouse gas emissions.

View All HM Treasury Petitions

Departmental Select Committee

Treasury Committee

Commons Select Committees are a formally established cross-party group of backbench MPs tasked with holding a Government department to account.

At any time there will be number of ongoing investigations into the work of the Department, or issues which fall within the oversight of the Department. Witnesses can be summoned from within the Government and outside to assist in these inquiries.

Select Committee findings are reported to the Commons, printed, and published on the Parliament website. The government then usually has 60 days to reply to the committee's recommendations.


11 Members of the Treasury Committee
Mel Stride Portrait
Mel Stride (Conservative - Central Devon)
Treasury Committee Chair since 27th January 2020
Alison Thewliss Portrait
Alison Thewliss (Scottish National Party - Glasgow Central)
Treasury Committee Member since 2nd March 2020
Julie Marson Portrait
Julie Marson (Conservative - Hertford and Stortford)
Treasury Committee Member since 2nd March 2020
Angela Eagle Portrait
Angela Eagle (Labour - Wallasey)
Treasury Committee Member since 2nd March 2020
Anthony Browne Portrait
Anthony Browne (Conservative - South Cambridgeshire)
Treasury Committee Member since 2nd March 2020
Harriett Baldwin Portrait
Harriett Baldwin (Conservative - West Worcestershire)
Treasury Committee Member since 2nd March 2020
Rushanara Ali Portrait
Rushanara Ali (Labour - Bethnal Green and Bow)
Treasury Committee Member since 2nd March 2020
Siobhain McDonagh Portrait
Siobhain McDonagh (Labour - Mitcham and Morden)
Treasury Committee Member since 11th May 2020
Emma Hardy Portrait
Emma Hardy (Labour - Kingston upon Hull West and Hessle)
Treasury Committee Member since 20th April 2021
Gareth Davies Portrait
Gareth Davies (Conservative - Grantham and Stamford)
Treasury Committee Member since 19th October 2021
Kevin Hollinrake Portrait
Kevin Hollinrake (Conservative - Thirsk and Malton)
Treasury Committee Member since 14th December 2021
Treasury Committee: Upcoming Events
Treasury Committee - Private Meeting
24 Jan 2022, 3 p.m.
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Treasury Committee - Private Meeting
26 Jan 2022, 2 p.m.
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Treasury Committee - Private Meeting
31 Jan 2022, 3 p.m.
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Treasury Committee - Private Meeting
2 Feb 2022, 2 p.m.
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Treasury Committee - Private Meeting
7 Feb 2022, 3 p.m.
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Treasury Committee - Private Meeting
9 Feb 2022, 2 p.m.
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Treasury Committee: Previous Inquiries
The Financial Conduct Authority’s Regulation of London Capital & Finance plc Budget 2021 Work of National Savings and Investments Lessons from Greensill Capital Appointment of Carolyn Wilkins to the Financial Policy Committee Appointment of Tanya Castell to the Prudential Regulatory Committee The work of the Prudential Regulation Authority Reappointment of Jill May and Julia Black to the Prudential Regulation Committee Spring Budget 2020 Appointment of Sarah Breeden to the Financial Policy Committee Appointment of Catherine Mann to the Monetary Policy Committee Reappointment of Jonathan Haskel to the Monetary Policy Committee Bank of England July Financial Stability Report and August Monetary Policy Report Economic Crime Regional Imbalances in the UK economy The Work of the Debt Management Office Appointment of Richard Hughes as Chair of the Office for Budget Responsibility Reappointment of Professor Silvana Tenreyro to the Monetary Policy Committee Reappointment of Andy Haldane to the Monetary Policy Committee Appointment of Jonathan Hall to the Financial Policy Committee Appointment of Nikhil Rathi as Chief Executive of the Financial Conduct Authority UK Customs Policy Infrastructure Appointment of Andrew Bailey as Governor of the Bank of England Work of Government Actuary’s Department Work of the Financial Ombudsman Service The appointment of John Taylor to the Prudential Regulation Committee UK’s economic and trading relationship with the EU The appointment of Antony Jenkins to the Prudential Regulation Committee Access to Cash Review Bank of England Financial Stability Reports Bank of England Inflation Reports Consumers’ Access to Financial Services Decarbonisation of the UK Economy and Green Finance Economic Crime The effectiveness of gender pay gap reporting HMRC Annual Report and Accounts inquiry Tax enquiries and resolution of tax disputes IT failures in the financial services sector Appointment of Dame Colette Bowe to the Financial Policy Committee Re-appointment of Professor Anil Kashyap to the Financial Policy Committee Work of the Financial Services Compensation Scheme Spending Round 2019 The impact of Business Rates on business Work of the Court of the Bank of England Independent Review of the Co-Operative Bank Regional Imbalances in the UK Economy Re-appointment of Michael Saunders to the Monetary Policy Committee Re-appointment of Ben Broadbent as Deputy Governor for Monetary Policy, Bank of England Maxwellisation RBS's Global Restructuring Group and its treatment of SMEs SME Finance Spring Statement 2019 The future of the UK’s financial services HM Treasury Annual Report and Accounts Service Disruption at TSB The UK's economic relationship with the European Union VAT The work of the Bank of England The work of the Chancellor of the Exchequer The work of the Financial Conduct Authority The Work of the Treasury The work of the Prudential Regulation Authority

50 most recent Written Questions

(View all written questions)
Written Questions can be tabled by MPs and Lords to request specific information information on the work, policy and activities of a Government Department

18th Jan 2022
To ask the Chancellor of the Exchequer, pursuant to the Answer of 19 January 2018 to Question 123106 and the Answer of 26 October 2021 to Question 60363, if he will provide further detail on what VAT relief the Government maintains for community defibrillators and associated equipment such as batteries and casing.

The Government maintains VAT reliefs to aid the purchase of Automated External Defibrillators (AEDs), including VAT relief on purchases made by local authorities and those made through voluntary contributions, where the AED is donated to eligible charities or the NHS. Otherwise, they attract the standard rate of VAT.

Defibrillator batteries and pads attract the standard rate of 20 per cent, which may be recoverable if purchased by a business, subject to the normal rules on VAT recovery.

Any new VAT relief would come at a cost to the exchequer and the Government has received over £50 billion worth of requests for relief from VAT since the EU referendum.

The Government however keeps all taxes under constant review.

Lucy Frazer
Financial Secretary (HM Treasury)
13th Jan 2022
To ask the Chancellor of the Exchequer, pursuant to the Answer of 29 November 2021 to Question 78496, whether his Department's engagement with the devolved Administrations included how the new Health and Social Care levy should be described by payroll messaging facilities in those nations.

The Government's ongoing engagement with the Devolved Administrations includes raising awareness of HMRC non-statutory guidance to employers, for example, being explicit on payslips that the increase in National Insurance liabilities pays for additional health and social care funding. This engagement will continue until, and beyond, the introduction of the Health and Social Care levy in April 2022.

Lucy Frazer
Financial Secretary (HM Treasury)
13th Jan 2022
To ask the Chancellor of the Exchequer, what recent estimate he has made of the loss to the Exchequer of tax revenue through tax scams.

The information requested is not available as HMRC does not make an estimate of the amount of revenue lost through tax scams.

HMRC estimates the tax gap which is the difference between the amount of tax that should, in theory, be paid to HMRC, and what is actually paid. For the tax year 2019-20, the tax gap arising from criminal attacks on the tax system was £5.2 billion.

Tax gap statistics are available at: https://www.gov.uk/government/statistics/measuring-tax-gaps

Lucy Frazer
Financial Secretary (HM Treasury)
13th Jan 2022
To ask the Chancellor of the Exchequer, whether SA1 registration forms for Self-Assessment are retained by HMRC after processing.

Paper SA1 Registrations forms are retained for three years after processing. In cases where the SA1 cannot be processed because there is insufficient information, a letter is sent to the customer requesting that information and the SA1 is deleted. The letter tells the customer to complete a new registration form.

SA1 forms submitted online are not retained.

Lucy Frazer
Financial Secretary (HM Treasury)
13th Jan 2022
To ask the Chancellor of the Exchequer, how many cases have there been identified by the HMRC team looking into cases of false self-assessment filing to date.

HMRC has a duty to protect the tax system from potential fraudulent repayment claims being made which undermine both public confidence in the system and reduces the amount of money available to fund our vital public services.

Over 90 per cent of HMRC’s Income Tax Self-Assessment repayment requests come from a genuine person and are paid without suspension or intervention. However, their systems are continually under attack from fraudsters.

Over the last 8 years, HMRC have successfully countered fraudulent repayments through rigorous risk assessment and other upstream initiatives. However, the volume of attempts to defraud them has also increased and they must continually adapt their response.

A release of the information requested in these questions, including the numbers of cases worked and the outcome of those cases, could undermine the compliance activity which HMRC are undertaking. This could in turn prejudice any investigations into suspected repayment fraud.

Where a fraudster has been identified, HMRC will not give them agent codes and will suspend any codes that may already be active in order to maintain the integrity of the tax system, safeguard customer data, and protect revenues.

Lucy Frazer
Financial Secretary (HM Treasury)
13th Jan 2022
To ask the Chancellor of the Exchequer, where fraudsters have been identified by HMRC, if they have been issued an agent code.

HMRC has a duty to protect the tax system from potential fraudulent repayment claims being made which undermine both public confidence in the system and reduces the amount of money available to fund our vital public services.

Over 90 per cent of HMRC’s Income Tax Self-Assessment repayment requests come from a genuine person and are paid without suspension or intervention. However, their systems are continually under attack from fraudsters.

Over the last 8 years, HMRC have successfully countered fraudulent repayments through rigorous risk assessment and other upstream initiatives. However, the volume of attempts to defraud them has also increased and they must continually adapt their response.

A release of the information requested in these questions, including the numbers of cases worked and the outcome of those cases, could undermine the compliance activity which HMRC are undertaking. This could in turn prejudice any investigations into suspected repayment fraud.

Where a fraudster has been identified, HMRC will not give them agent codes and will suspend any codes that may already be active in order to maintain the integrity of the tax system, safeguard customer data, and protect revenues.

Lucy Frazer
Financial Secretary (HM Treasury)
14th Jan 2022
To ask the Chancellor of the Exchequer, what assessment he has made of the implications for his policies of the number of court cases relating to persons filing fraudulent self-assessment tax claims without the claimant's knowledge.

HMRC has a duty to protect the tax system from potential fraudulent repayment claims being made which undermine both public confidence in the system and reduces the amount of money available to fund our vital public services.

Over 90 per cent of HMRC’s Income Tax Self-Assessment repayment requests come from a genuine person and are paid without suspension or intervention. However, their systems are continually under attack from fraudsters.

Over the last 8 years, HMRC have successfully countered fraudulent repayments through rigorous risk assessment and other upstream initiatives. However, the volume of attempts to defraud them has also increased and they must continually adapt their response.

A release of the information requested in these questions, including the numbers of cases worked and the outcome of those cases, could undermine the compliance activity which HMRC are undertaking. This could in turn prejudice any investigations into suspected repayment fraud.

Where a fraudster has been identified, HMRC will not give them agent codes and will suspend any codes that may already be active in order to maintain the integrity of the tax system, safeguard customer data, and protect revenues.

Lucy Frazer
Financial Secretary (HM Treasury)
18th Jan 2022
To ask the Chancellor of the Exchequer, what discussions his Department has had with the Money and Pensions Service over the decision on recommissioning of new contracts for local debt advice services in (a) the North East, (b) North West and (c) Midlands; what his timeframe is for agreeing new contracts for those debt advice services; and what assessment he has made of the impact on local communities of the non availability of those services.

The Government and the Money and Pensions Service (MaPS) are committed to creating a more resilient debt advice sector, which will drive better quality of advice and customer outcomes over the longer term.

As per their update of 17 December 2021, MaPS have evaluated the bids for the regional lot and concluded that the services being offered through submissions would not represent value for money or adequately meet the need of people in vulnerable circumstances. Over the coming months, MaPS intends to work closely with stakeholders to identify the best ways to deliver locally based debt advice provision in England and how best to procure these services on a longer-term basis. MaPS will provide more details on how they intend to carry out this engagement in the coming months.

John Glen
Economic Secretary (HM Treasury)
18th Jan 2022
To ask the Chancellor of the Exchequer, what support his Department is making available for brewery taprooms affected by reduced footfall caused by the spread of the omicron variant over the festive period.

The Government is committed to supporting hospitality venues throughout this challenging period.

The COVID-19 Additional Relief Fund (CARF) is designed to provide support to businesses affected by COVID-19 that have not been covered by existing support linked to business rates. This relief will be awarded through funding for Local Authorities (LAs), taking into account the economic impact COVID-19 has had on specific sectors. It is for LAs to award relief based on their local schemes and applications received, while having regard to the guidance.

The Government is also providing an Omicron Hospitality and Leisure Grant (OHLG) worth up to £6,000 to eligible businesses. If a hospitality venue generates more than 50% of its income from providing in-person food and drink services, then they will be eligible to receive this. Hospitality venues not eligible for the OHLG may be able to apply for support from the Additional Restrictions Grant, which was increased by over £100 million in response to the Omicron variant.

Furthermore, as announced at Autumn Budget 2021, the duty rates on alcohol, including beer, will be frozen for another year. This is expected to save consumers £3 billion over the coming years and will save beer drinkers £900 million. Beer duty rates are now at their lowest level in real terms since the 1990s.

Helen Whately
Exchequer Secretary (HM Treasury)
10th Jan 2022
To ask the Chancellor of the Exchequer, whether he has made an assessment of the effect of the review of excise duties on wine and subsequent price impacts on small businesses and independent wine sellers of higher strength and higher value wines.

The Government believes the reforms announced at the Budget will produce an alcohol duty system that is overall simpler, fairer and healthier.

The reforms announced at Autumn Budget 2021 mean higher strength still wines will pay more duty, while lighter wines (below 11.5% alcohol by volume – ABV) will become cheaper.

The Government also announced that the 28% higher duty rate on sparkling wine will be abolished, so that sparkling wines will pay considerably less duty in future. From 2023 sparkling and still wines of the same strength will pay the same duty.

The Government is continuing to engage with industry – including small businesses – for further information about the effect of the changes on them. Industry members are encouraged to respond to the alcohol review consultation before the deadline of 30 January 2022.

Helen Whately
Exchequer Secretary (HM Treasury)
18th Jan 2022
To ask the Chancellor of the Exchequer, if he will publish in full his Ministerial diary for 20 May 2020.

Ministers regularly meet with departmental officials and external stakeholders. Details of ministerial meetings with external organisations are published quarterly and can be found here: HMT ministers' meetings, hospitality, gifts and overseas travel - GOV.UK (www.gov.uk)

Helen Whately
Exchequer Secretary (HM Treasury)
18th Jan 2022
To ask the Chancellor of the Exchequer, if he will publish the (a) dates and (b) outbound destinations for each occasion (i) he and (ii) his predecessors made use of the VIP suites at Heathrow Airport in (A) 2019, (B) 2020 and (C) 2021.

There has not been an occasion in which any Chancellor between 2019 – 2021 has made use of any VIP suites at Heathrow Airport while on official business.

Helen Whately
Exchequer Secretary (HM Treasury)
17th Jan 2022
To ask the Chancellor of the Exchequer, if he will put on hold the 11th session of the UK-China Economic and Financial Dialogue in the context of the conclusions of the Uyghur Tribunal that the Uyghurs and other Turkic Muslims are subject to human rights abuses and Crimes Against Humanity.

The UK has led international efforts to hold China to account for its human rights violations in Xinjiang at the UN. We have imposed sanctions, including asset freezes and travel bans, on senior Chinese officials and taken steps to help ensure that no UK organisations are complicit in these violations through their supply chains.

However, we can also pursue an economic relationship with China in a safe, mutually beneficial way without compromising our values. UK-China Economic and Financial Dialogues (EFDs) provide a key mechanism for doing this. We have always been clear that our economic relationship does not come at the expense of human rights, and where we have concerns, we will continue to speak out and act.

John Glen
Economic Secretary (HM Treasury)
6th Jan 2022
To ask Her Majesty's Government what plans they have, if any, to increase Universal Credit payments in the event that energy bills increase.

The Government recognises the recent increase in wholesale global gas prices will be a cause of concern for consumers, businesses, and energy suppliers across the UK.

There is a wide range of Government support in place to support consumers with their energy costs. The Energy Price Cap has been shielding millions of consumers from the volatility in the wholesale markets, and the Government is supporting low income and fuel poor households with their energy bills in a number of ways, the total value of this support being £2.5 billion a year including:

• The Warm Home Discount, which provides eligible households with a £140 discount.

• Winter Fuel Payments and Cold Weather Payments, which help ensure those most vulnerable are better able to heat their homes over the colder months.

There is also support available this winter through the £500m Household Support Fund, which helps those in greatest need with the cost of essentials over the coming months.

The Government has also taken decisive action to support low-income working households on Universal Credit by cutting the taper rate from 63p to 55p and increasing work allowances by £500 a year. These changes are effectively a tax cut for low paid households on Universal Credit worth £2.2 billion in 2022-23 and mean that 1.9 million households will keep on average around an extra £1,000 on an annual basis.

In the long-term, the best way to reduce energy bills for households is to invest in energy efficiency. The Government has allocated over £500 million to Local Authorities this year for the Social Housing Decarbonisation Fund and the Sustainable Warmth programmes. These schemes will help reduce low-income households’ energy use through efficiency improvements, which are estimated to save participants an average of £350-450 per year on their energy bills. At the Spending Review, an additional £1.8bn was confirmed to accelerate these programmes over the next three years.

Lord Agnew of Oulton
Minister of State (HM Treasury)
6th Jan 2022
To ask Her Majesty's Government why they used the mechanism of a Special Development Order to grant temporary planning permission for the Dover Inland Border Facility; why this development has been considered to be a response to a national emergency; and why the responses to previous consultations are not being taken into account.

Special Development Orders (SDOs) are a long-established part of the planning system, designed for handling planning proposals of national significance. The SDO route has therefore been chosen because it allows permission to be granted in a timely manner whilst also providing effective mechanisms to ensure development is appropriate.

The proposals for a Dover Inland Border Facility have been subject to two rounds of public engagement as well as ongoing informal engagement with local stakeholders. Comments on the previous proposals have been considered and have informed the current proposals. All comments, including those previously received, will be included in any formal submission under the SDO.

Lord Agnew of Oulton
Minister of State (HM Treasury)
6th Jan 2022
To ask Her Majesty's Government, further to the Written Answer by Lord Agnew of Oulton on 21 December 2021 (HL4995), what was the total amount of import tariffs collected on tuna imported from the Maldives in (1) financial year 2020–21, and (2) each of the preceding four years.

HMRC does not hold the information requested. Traders pay customs duty and import VAT based on calculated liabilities for goods, either immediately or on a monthly basis via duty deferment accounts. The subsequent revenue collected is not recorded on a product or sector basis, and thus no breakdown by product or country of origin is held.

Lord Agnew of Oulton
Minister of State (HM Treasury)
6th Jan 2022
To ask Her Majesty's Government what the findings were of the Environmental Impact Assessment undertaken as part of the Special Development Order establishing the Dover Inland Border Facility.

In accordance with the Special Development Order (SDO) Regulations, an Analysis of the Likely Environmental Effects of the Development Report and a Habitat Regulations Assessment Screening Report have been undertaken for the Dover Inland Border Facility (IBF) scheme. The reports have concluded that there are no significant effects on the environment from the proposals.

The inclusion of initiatives incorporated into the site masterplan for the Dover IBF will be delivered through the retention and protection of the key ecological features and further enhancements. In conjunction with these initiatives, the site has been designed to minimise carbon emissions and a carbon assessment will be submitted as part of the SDO.

Lord Agnew of Oulton
Minister of State (HM Treasury)
6th Jan 2022
To ask Her Majesty's Government what green initiatives are being undertaken as part of the Dover Inland Border Facility; and how the initiatives will enable Dover District Council to reach its goal of becoming carbon neutral.

HMRC’s teams are developing key features as part of the Dover Inland Border Facility (IBF) development to ensure their wider goal of reducing carbon impacts. These include reducing the environmental impact, enhancing the socio-economic standing of the areas and surrounding sites, and working to achieve a Building Research Establishment's Environmental Assessment Method – ‘Very Good’ rating.

The inclusion of initiatives incorporated into the site masterplan for the Dover IBF will be delivered through the retention and protection of key ecological features. This includes the formation of a landscape buffer between the operational areas of the proposed development and the local residential area. The colour scheme of the proposed buildings is being designed in accordance with the guidance published by the Kent Downs Area of Outstanding Natural Beauty and the buildings themselves are adaptable for re-use elsewhere if required.

External lighting on the site has been designed to minimise any potential effects in accordance with the appropriate British Standards. In conjunction with these initiatives, the site has been designed to minimise carbon emissions and will include an engine off policy when vehicles are parked. Electric hook up provision will be provided on site to allow goods vehicles with refrigeration units to be powered whilst parked. Electric vehicle charging will also be provided on site. The scheme has been designed to encourage methods of sustainable travel for site staff, including a cycle lane and promoting public transport over car travel.

Lord Agnew of Oulton
Minister of State (HM Treasury)
6th Jan 2022
To ask Her Majesty's Government what assessment they have made of the level of household debt in England.

The Government regularly monitors personal debt levels by working closely with the Money and Pensions Service (MaPS) and the Financial Conduct Authority (FCA). The Government also engages regularly with a range of stakeholders in the debt advice sector on their research and findings.

The FCA conducts a biennial Financial Lives Survey which provides a comprehensive insight into the finances of the UK population. The latest findings from the survey were published in February 2021, which also analysed the impact of the pandemic on people’s finances. The results showed that between March and October 2020, the number of people with low financial resilience increased by 3.5 million, from 10.7 million to 14.2 million.

MaPS monitors financial difficulty through their research, in particular the Debt Need Survey. MaPS will publish the results of their 2021 Debt Need Survey early this calendar year, which will include a regional breakdown of their new Need for Debt Advice measure.

Lord Agnew of Oulton
Minister of State (HM Treasury)
14th Jan 2022
To ask the Chancellor of the Exchequer, pursuant to the Answer of 6 September 2021 to Question 38132, on Financial Services: EU Action, what progress has been made in the UK and EU on signing the Memorandum of Understanding on financial services; what timeframe has been agreed for greater regulatory cooperation on financial services; and if he will make a statement.

As detailed in the answer to Question 38132, technical discussions on the text of the Memorandum of Understanding on financial services regulatory cooperation have concluded. The Government is ready to sign but further steps are required on the EU side before the MoU will come into effect and the UK-EU Forum can be convened.

John Glen
Economic Secretary (HM Treasury)
17th Jan 2022
To ask the Chancellor of the Exchequer, what estimate he has made of the annual revenues that will be raised by the plastic packaging tax from 1 April 2022 onward.

The government has published information on the annual revenues that will be generated from the Plastic Packaging Tax. This can be found here:

https://www.gov.uk/government/publications/introduction-of-plastic-packaging-tax-from-april-2022/introduction-of-plastic-packaging-tax-2021

Helen Whately
Exchequer Secretary (HM Treasury)
12th Jan 2022
To ask the Chancellor of the Exchequer, pursuant to the Answer of 2 December 2021 to Question 81168, Treasury: Working Hours, what policies are in place to ensure that HM Revenue and Customs staff working from home comply with the Working Time Regulations 1998.

There are a range of policies which cover how working time operates in HMRC. These policies also apply to homeworkers.

  • HR28000 Working Time Regulations policy: applies to all employees, including contractual homeworkers, and includes:

‘what counts as working time: work performed away from the normal place of work, for example drafting a document at home.’

  • HR25005 Contractual homeworking policy: includes the ‘how to make contractual homeworking work well’ toolkit which states:

‘What does HMRC expect of homeworkers? …Basically HMRC expects the same standards from homeworkers as all other employees. You'll still be bound by Our Commitments and the HMRC values, and all the HR policies will still apply to you. You'll be expected to agree your working hours with your manager as normal…’

‘Working hours: The same flexibility exists for contractual homeworkers to ask for help to achieve a better work life balance, or deal with life changing events. It's important to discuss and explore with your manager if you need to consider more flexibility in when and how long you work for…’

  • HR25601 When we work policy: provides an overview of working time in HMRC and applies to all employees, including contractual homeworkers. This includes these fundamental principles:

‘HMRC ‘standard operating hours’ are 07:00 to 20:00 from Monday to Saturday. Working time is time when you are undertaking the work required to deliver your role. You will only be paid, or receive a flexi credit, for times when you are performing the duties that are required to carry out your role. Working time is therefore any period of time in which you are:

  1. working; and
  2. carrying out your duties; and
  3. at HMRC’s disposal (that is, required to be in a specific place and to be ready to work at a specified time for HMRC’s benefit); or
  4. receiving ‘relevant training’ (agreed for the purposes of HMRC employment); or
  5. any additional period which is agreed in a relevant agreement to be working time (for example, undertaking trade union duties).
  • HMRC sets the hours you are required to work and how those hours are to be worked. This will be set out within contracts of employment and/or as part of Directorate Working Arrangements. These may require you to work shifts or variable or unsocial hours, including weekends and public and privilege holidays.
  • Working Time Regulations mean you should normally work no more than an average of 48 hours per week within each reference period of 17 weeks.
  • Break times do not contribute toward working time and as such are not paid. There may be local arrangements on the approach to breaks, which if relevant, will be set out as part of any applicable Directorate Working Arrangements.
  • Most of us will carry out the duties required of our roles within Standard Operating Hours, but some roles may require you, either on a temporary or permanent basis, to work outside of these times. Where this is the case, HMRC will be clear about the requirement and the agreed arrangements. HMRC expects you to apply the same consideration offered on flexibility to reasonable management requests.’

  • HR25200 Balancing home and office working: this policy applies to all employees, including contractual homeworkers, and includes these relevant statements:

‘As part of your usual performance development conversation, you and your manager should discuss your homeworking arrangements to make sure they are working for you, to address any concerns that may arise and to ensure the arrangements are meeting the needs of our customers, those of the wider team and your personal needs.’ And ‘You should agree with your manager any times you will not be available, or if something occurs which means you cannot work, whilst working at home (as you would when in an office). If you are unwell on a working from home day you should take the time off if you are unfit for work. You should follow the Supporting your attendance policy in the usual way.’

  • HR35001 Working your hours flexibly in HMRC: Flexible working hours (flexi) approach: applies to all employees, including contractual homeworkers, and describes how the flexible working hours scheme works. It includes this statement:

‘Working Hours: In general, colleagues will work in line with their contracted daily and weekly hours and in line with any Directorate Working Arrangements. You are not expected to work longer than a 10-hour day, excluding breaks. However, there may be occasions when a longer day is required, for instance if you are travelling to a location other than your usual place of work.’

Lucy Frazer
Financial Secretary (HM Treasury)
17th Jan 2022
To ask the Chancellor of the Exchequer, how many national minimum wage enforcement staff were employed by Her Majesty's Revenue and Customs in each region in Financial Year (a) 2019-20 and (b) 2020-21.

HMRC enforces the National Minimum Wage (NMW) and National Living Wage in line with the law and policy set out by the Department for Business, Energy & Industrial Strategy (BEIS). BEIS funds HMRC to deliver this activity.

For the year 2019-20, HMRC were given a budget allocation of £26.3 million. In the year 2020-21 this was increased to £26.4 million. The vast majority of the NMW funding allocation is invested in front line NMW compliance activity so that HMRC can provide adequate coverage across the UK. HMRC aim to keep their resourcing level at a minimum of 410 full-time equivalent (FTE) staff. There are many factors that impact on their level of resourcing, including staff moves and pay settlements.

The total number of FTE staff employed by HMRC, working out of 12 regions across the country, to carry out NMW enforcement and compliance in the years 2019-20 and 2020-21 is provided in the table below.

Region

2019-2020

2020-2021

East Midlands

24.81

22.2

Greater London

40.07

41.2

North East

33.74

37.2

North West

106.06

100.5

Northern Ireland

25.23

26.2

Scotland

63.95

55.1

South East

12.34

11.2

South West

13.46

11.0

East of England

3.00

2.00

Wales

24.05

23.4

West Midlands

51.98

47.3

Yorkshire and Humberside

43.36

42.6

Total

442.05

419.9

The table shows where the staff were located but this does not necessarily mean these staff were working on cases linked to the locations given. HMRC deploy a national resource deployment model, to enable them to flexibly deploy their resource to deal with the highest risk area.

Lucy Frazer
Financial Secretary (HM Treasury)
17th Jan 2022
To ask the Chancellor of the Exchequer, how much Her Majesty's Revenue and Customs spent on national minimum wage enforcement in Financial Year (a) 2019-20 and (b) 2020-21.

HMRC enforces the National Minimum Wage (NMW) and National Living Wage in line with the law and policy set out by the Department for Business, Energy & Industrial Strategy (BEIS). BEIS funds HMRC to deliver this activity.

For the year 2019-20, HMRC were given a budget allocation of £26.3 million. In the year 2020-21 this was increased to £26.4 million. The vast majority of the NMW funding allocation is invested in front line NMW compliance activity so that HMRC can provide adequate coverage across the UK. HMRC aim to keep their resourcing level at a minimum of 410 full-time equivalent (FTE) staff. There are many factors that impact on their level of resourcing, including staff moves and pay settlements.

The total number of FTE staff employed by HMRC, working out of 12 regions across the country, to carry out NMW enforcement and compliance in the years 2019-20 and 2020-21 is provided in the table below.

Region

2019-2020

2020-2021

East Midlands

24.81

22.2

Greater London

40.07

41.2

North East

33.74

37.2

North West

106.06

100.5

Northern Ireland

25.23

26.2

Scotland

63.95

55.1

South East

12.34

11.2

South West

13.46

11.0

East of England

3.00

2.00

Wales

24.05

23.4

West Midlands

51.98

47.3

Yorkshire and Humberside

43.36

42.6

Total

442.05

419.9

The table shows where the staff were located but this does not necessarily mean these staff were working on cases linked to the locations given. HMRC deploy a national resource deployment model, to enable them to flexibly deploy their resource to deal with the highest risk area.

Lucy Frazer
Financial Secretary (HM Treasury)
13th Jan 2022
To ask the Chancellor of the Exchequer, what (a) correspondence and (b) other information his Department holds on the basis on which the Economic Secretary to the Treasury decided not to take forward the Financial Services Authority regulation of administering a regulated contract on 2 January 2013.

In January 2011, the Government announced its intention to introduce further regulation in relation to the sale of regulated mortgage contracts to unregulated firms. Following a review, the Government decided that it would not take forward legislation but would instead keep the position of contracts sold to unregulated firms under review and return to legislation if there was sufficient evidence of consumer detriment.

The Government remains open to further regulation but is yet to see evidence that any consumer harm has occurred under the current regulatory regime that would have been prevented by the proposed regulation. Under the current regulatory regime, firms administering regulated mortgages, including third-party administrators, must be regulated. This means that they are subject to relevant provisions of the Financial Conduct Authority’s Mortgage Conduct of Business requirements, including provisions regarding the fair treatment of customers in arrears. It is also worth noting that further regulation of this kind would not necessarily enable borrowers to switch to a cheaper mortgage deal or to materially lower the interest rates they pay.

John Glen
Economic Secretary (HM Treasury)
11th Jan 2022
To ask the Chancellor of the Exchequer, what assessment his Department has made of the potential merits of the Serious Fraud Office's recommendation on making failure to prevent economic crime a criminal rather than a regulatory offence.

In response to calls that current law on economic crime may require reform, the Government carried out a Call for Evidence in 2017 and published its response in November 2020. This is an extremely complex area of the law and the public consultation unfortunately proved inconclusive.

The Government has therefore asked the Law Commission to undertake an in-depth review of the laws around corporate criminal liability for economic crime and - if considered necessary - make recommendations on proportionate and appropriate options for reform. The Commission is aiming to publish an Options Paper shortly.

It is important that we get this right, and any reforms must be proportionate and evidence-based. We intend to engage with the Law Commission on the findings of the review once it has concluded.

John Glen
Economic Secretary (HM Treasury)
11th Jan 2022
To ask the Chancellor of the Exchequer, how many women who have given birth have also provided personal data to Bounty Joy Ltd in each year of the Bounty Joy Ltd contract with his Department; and if he will make a statement.

HMRC does not have a direct contract with Bounty Joy Limited as they are a subcontractor of HMRC’s print provider Communisis.

However, any personal data that is completed on the Child Benefit claim form is returned directly to HMRC and would not be provided to Bounty Joy Limited.

Lucy Frazer
Financial Secretary (HM Treasury)
11th Jan 2022
To ask the Chancellor of the Exchequer, what assessment his Department has made of the potential merits of reducing VAT on domestic energy in response to rising fuel costs.

In recognition of the fact that families should not have to bear all the VAT costs they incur to meet their energy needs, the Government already maintains a reduced rate of 5 per cent VAT on the supply of domestic energy, at a cost of £5 billion per year.

Although the Government keeps all taxes under review, going further would impose additional pressure on the public finances, to which VAT makes a significant contribution. VAT raised around £130 billion in the year 2019-20, and helps to fund key spending priorities, including on health, education, and defence.
Lucy Frazer
Financial Secretary (HM Treasury)
11th Jan 2022
To ask the Chancellor of the Exchequer, pursuant to the Answer of 10 January 2021 to Question 94314, on DMB Solutions: VAT, what proportion of the VAT element of the HMRC liquidation claim for DMB solutions Ltd has been recovered from funds obtained by the appointed Insolvency Practitioner; and if he will make a statement.

HMRC, in line with all other creditors, submit their claims in any insolvency event. The appointed Insolvency Practitioner will, as funds and assets are realised, distribute dividends to creditors. Any dividends issued are in relation to total debts rather than individual parts of creditors’ claims. Identifying VAT contributions is therefore not possible in any HMRC cases, including DMB Solutions Ltd.

Lucy Frazer
Financial Secretary (HM Treasury)
11th Jan 2022
To ask the Chancellor of the Exchequer, how his Department informs new mothers of their rights to claim child benefit; and if he will make a statement.

Information about Child Benefit and the Child Benefit claims process is available for all new parents on GOV.UK.

Regular communications activity to encourage take-up is issued throughout the year in a variety of formats including via press release and social media posts, and by working with pregnancy and parenting organisations such as Bounty and Emma’s Diary.

In addition to monthly Child Benefit payments, these communications also reference the non-monetary benefits such as National Insurance credits – and provide information about the High Income Child Benefit Charge.

The Child Benefit claim form is included in Bounty Packs which are distributed to all new mothers on maternity wards. Although access to maternity wards for Bounty representatives has been limited throughout the pandemic, Bounty have continued to supply the packs to maternity wards as usual, to be handed to new mothers by hospital staff.

During the pandemic, communications also promoted an easement that temporarily relaxed the policy requirement for Child Benefit claimants to provide a birth registration certificate as part of their claim – as part of additional efforts to ensure new parents were able to overcome pandemic-related disruption and access the support to which they were entitled. This easement ended on 31 October 2021.

We continue to look for effective channels to reach new mothers with information about Child Benefit and the Child Benefit claims process – including via the General Register Office and the Department for Work and Pensions.

Simon Clarke
Chief Secretary to the Treasury
11th Jan 2022
To ask the Chancellor of the Exchequer, when his Department first became aware that Bounty Joy Ltd were not providing information to women they were contacting who had recently given birth on the possible loss of some pension rights in the event that those women did not apply for child benefit; and if he will make a statement.

HMRC do not have a direct contract with Bounty Joy Ltd.

HMRC’s Customer Communication Services Contract is with Communisis UK Ltd. Communisis have a sub-contractor relationship with Bounty Joy Ltd.

Child Benefit claim forms are included in birth packs handed out to new parents by Bounty representatives on maternity wards. Bounty representatives do not have an official role in explaining Child Benefit eligibility criteria, nor the possible implications of not submitting a claim. This information is, however, included on the front page of the Child Benefit claim form.

Although access to maternity wards for Bounty representatives has been limited throughout the pandemic, Bounty have continued to supply the packs to maternity wards as usual, to be handed to new mothers by hospital staff.

Qualifying Years for State Pension can be accrued in different ways: National Insurance (NI) contributions whilst individuals are working or self-employed; by being credited with NI credits whilst being in receipt of certain benefits (including for Child Benefit); and through making voluntary NI contributions. As an individual’s NI record can be filled in a number of ways not all individuals will require the National Insurance credits that come with Child Benefit.

Simon Clarke
Chief Secretary to the Treasury
11th Jan 2022
To ask the Chancellor of the Exchequer, when his Department first became aware that Bounty Joy Ltd were not providing information to women they were contacting who had recently given birth on the possible loss of some pension rights in the event that those women did not apply for child benefit; and if he will make a statement.

HMRC do not have a direct contract with Bounty Joy Ltd.

HMRC’s Customer Communication Services Contract is with Communisis UK Ltd. Communisis have a sub-contractor relationship with Bounty Joy Ltd.

Child Benefit claim forms are included in birth packs handed out to new parents by Bounty representatives on maternity wards. Bounty representatives do not have an official role in explaining Child Benefit eligibility criteria, nor the possible implications of not submitting a claim. This information is, however, included on the front page of the Child Benefit claim form.

Although access to maternity wards for Bounty representatives has been limited throughout the pandemic, Bounty have continued to supply the packs to maternity wards as usual, to be handed to new mothers by hospital staff.

Qualifying Years for State Pension can be accrued in different ways: National Insurance (NI) contributions whilst individuals are working or self-employed; by being credited with NI credits whilst being in receipt of certain benefits (including for Child Benefit); and through making voluntary NI contributions. As an individual’s NI record can be filled in a number of ways not all individuals will require the National Insurance credits that come with Child Benefit.

Simon Clarke
Chief Secretary to the Treasury
11th Jan 2022
To ask the Chancellor of the Exchequer, when Bounty Joy Ltd secured the contract to give out child benefit forms to women in maternity wards; how long that contract lasts for; and how much Bounty Joy Ltd receives from (a) his Department, (b) any other Government department and (c) NHS Trusts; and if he will make a statement.

HMRC does not have a direct contract with Bounty Joy Limited, however they are a sub-contractor of HMRC’s print provider Communisis. As such, Bounty Joy Limited do not receive any direct payment from HMRC.

Simon Clarke
Chief Secretary to the Treasury
11th Jan 2022
To ask the Chancellor of the Exchequer, what changes were made to the Child Benefit Claim Form (CH2) in April 2021; and for what reason those changes were made.

Changes were made to the Child Benefit Claim Form (CH2) in April 2021 to align wording across different versions of the form in response to user feedback from GOV.UK and to ensure consistency of language throughout the CH2. These changes included minor adjustments to drafting to aid clarity and formatting changes to align with other versions of the form.

Simon Clarke
Chief Secretary to the Treasury
11th Jan 2022
To ask the Chancellor of the Exchequer, what steps he is taking to support households with the cost of living.

We are taking targeted action to help families with the cost of living, including through freezing fuel and alcohol duties, the energy price cap, the Warm Home Discount and the £500m Household Support Fund to help the most vulnerable families this winter.

In the longer term the best approach to managing the cost of living is to get people into work and help them progress – which we are doing through our Plan for Jobs.

We are also making work pay. We are doing this by reducing the Universal Credit taper rate from 63% to 55% and increasing work allowances by £500 per year, which means that 1.9m households will on average keep around an extra £1,000 on an annual basis, as well as increasing the National Living Wage to £9.50 per hour for workers aged 23 and over, which is expected to benefit over 2 million workers.

Simon Clarke
Chief Secretary to the Treasury
11th Jan 2022
To ask the Chancellor of the Exchequer, whether he plans to exempt deposits collected as part of the Deposit Return Scheme from VAT.

VAT is charged on the supply of most bottled drinks and in such cases, where the price of a drink includes a deposit on the bottle, VAT is due on the whole price.

This is in line with the VAT principle that applies to deposits generally. It is also consistent with the rules in some other countries with a deposit return scheme.

The Government supports the environmental aims of the deposit return schemes and will continue working to ensure they operate effectively within the VAT rules, including exploring the issues with those involved in designing and implementing such schemes.

Lucy Frazer
Financial Secretary (HM Treasury)
11th Jan 2022
To ask the Chancellor of the Exchequer, whether his Department has made an assessment of whether VAT is charged on deposits made as part of deposit return schemes in other countries.

VAT is charged on the supply of most bottled drinks and in such cases, where the price of a drink includes a deposit on the bottle, VAT is due on the whole price.

This is in line with the VAT principle that applies to deposits generally. It is also consistent with the rules in some other countries with a deposit return scheme.

The Government supports the environmental aims of the deposit return schemes and will continue working to ensure they operate effectively within the VAT rules, including exploring the issues with those involved in designing and implementing such schemes.

Lucy Frazer
Financial Secretary (HM Treasury)
11th Jan 2022
To ask the Chancellor of the Exchequer, how much revenue his Department estimates will be raised as a result of charging VAT on deposits in each of the first three years of operation of the proposed Deposit Return Scheme for (a) England, Wales and Northern Ireland and (b) Scotland.

VAT is charged on the supply of most bottled drinks and in such cases, where the price of a drink includes a deposit on the bottle, VAT is due on the whole price.

This is in line with the VAT principle that applies to deposits generally. It is also consistent with the rules in some other countries with a deposit return scheme.

The Government supports the environmental aims of the deposit return schemes and will continue working to ensure they operate effectively within the VAT rules, including exploring the issues with those involved in designing and implementing such schemes.

Lucy Frazer
Financial Secretary (HM Treasury)
11th Jan 2022
To ask the Chancellor of the Exchequer, what steps (a) his Department and (b) other Government bodies are taking to monitor the contract with Bounty Joy Ltd; and if he will make a statement.

HMRC does not have a direct contract with Bounty Joy Limited, they are a sub-contractor of HMRC’s print provider Communisis. As such, there are no contract terms to monitor.

Lucy Frazer
Financial Secretary (HM Treasury)
11th Jan 2022
To ask the Chancellor of the Exchequer, what discussions he has had with soft drinks producers on the impact of VAT rules on the roll out of the Deposit Return Scheme.

The Government supports the environmental aims of deposit return schemes and will continue working to ensure they operate effectively within the VAT rules.

VAT is charged on the supply of most bottled drinks and in such cases, where the price of a drink includes a deposit on the bottle, VAT is due on the whole price. This is in line with the VAT principle that applies to deposits generally. It is also consistent with the rules in some other countries with a deposit return scheme.

Her Majesty’s Treasury continues to engage with the industry, including soft drinks producers, to explore the issues around the design and implementation of deposit return schemes.

Lucy Frazer
Financial Secretary (HM Treasury)
11th Jan 2022
To ask the Chancellor of the Exchequer, what recent steps he has taken to reduce energy prices.

We recognise the recent increase in wholesale global gas prices will be a cause of concern for consumers, businesses, and energy suppliers across the UK.

Consumers have been shielded from price volatility this winter by the Energy Price Cap. The Government is also supporting low income and fuel poor households with their energy bills in a number of ways, including:

  • Consulting on expanding The Warm Home Discount, which currently provides eligible households with a £140 discount.
  • Winter Fuel Payments and Cold Weather Payments, which help ensure those most vulnerable are better able to heat their homes over the colder months.
  • The £500m Household Support Fund, which helps those in greatest need with the cost of essentials over the coming months.
  • The Government has allocated over £500 million to help households improve energy efficiency this year through the Social Housing Decarbonisation Fund and the Sustainable Warmth programmes.

The increase in the price of wholesale gas is a global issue. We will continue to keep options to further support households under review. In the longer term, Government will look to reduce our reliance on global gas prices by moving to a cleaner, more resilient energy system and improve energy efficiency to help keep bills down.

Helen Whately
Exchequer Secretary (HM Treasury)
11th Jan 2022
To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits of local climate bonds in funding local environment projects.

The Government considers current funding options for local authorities to pursue environmental projects to be appropriate. Local authorities have full, independent control over their borrowing choices and are free to issue local climate bonds if they wish. It is for local authorities to determine the most appropriate financing mechanism for their projects.

The Government provides accessible, low-cost lending via the Public Works Loan Board which can be used to finance environmental projects, and environmental projects could also be funded via the UK Infrastructure Bank where they meet the bank’s mandate.

In addition, the UK Green Financing Programme has raised £16bn to date, which will be used to finance projects that help tackle climate change and other environmental challenges – some of which local authorities may benefit from.

Helen Whately
Exchequer Secretary (HM Treasury)
11th Jan 2022
To ask the Chancellor of the Exchequer, whether revenue generated from the tax on plastic packaging will be used to fund the UK’s recycling and collection infrastructure in order to increase the supply of food contact grade recycled material in advance of (a) deposit return schemes and (b) reforms to extended producer responsibility being introduced.

The Plastic Packaging Tax will provide a clear economic incentive to use recycled material in the production of plastic packaging. This will create greater demand for recycled material and, in turn, stimulate increased levels of recycling and collection of plastic waste. As set out at Budget 2018 when the tax was first announced, future revenues raised from the tax will enable investment to address single-use plastics, waste and litter.

Alongside this, the government’s commitments in the Resources and Waste Strategy will help to stimulate private investment in reprocessing and recycling infrastructure. The introduction of a Deposit Return Scheme for drinks containers alongside Collection and Packaging Reforms such as Extended Producer Responsibility for packaging and consistency in household and business recycling in England are expected to increase and incentivise appetite for commercial infrastructure investment.

Helen Whately
Exchequer Secretary (HM Treasury)
11th Jan 2022
To ask the Chancellor of the Exchequer, whether he has plans to remove environmental levies on domestic energy in response to increasing energy costs.

Environmental and social policy costs represent around 12% of the average dual energy bill, however over the past 10 years their net effect has been to reduce consumer energy bills. Investment in renewables and energy efficiency has reduced UK demand for natural gas by 26% since 2010. This has helped reduce our exposure to global price volatility.

While the majority of these costs represent contractual obligations to fund previous investments in renewables, we need to ensure our green policies are fit for the future, and Government keeps all costs on bills under review.

Helen Whately
Exchequer Secretary (HM Treasury)
5th Jan 2022
To ask Her Majesty's Government, in each of the last six years, (1) how many times the Financial Conduct Authority (FCA) has asked a firm to outline how it calculates its annual percentage rates (APRs) except at the point of granting of authorisation; (2) where the FCA has discovered representative APR breaches, how many times it has required changes to a firm’s (a) website, and (b) product literature; and (3) how many firms have been referred to the enforcement division for resolution.

This question has been passed on to the Financial Conduct Authority (FCA). The FCA will reply directly to the noble Lord by letter. A copy of the letter will be placed in the Library of the House.

Lord Agnew of Oulton
Minister of State (HM Treasury)
5th Jan 2022
To ask Her Majesty's Government, in each of the last six years, how many Skilled Persons Reports the Financial Conduct Authority has commissioned where the issue of representative annual percentage rates (APRs), including the formulation or deployment of representative APR in the market, has been the “matter concerned”.

This question has been passed on to the Financial Conduct Authority (FCA). The FCA will reply directly to the noble Lord by letter. A copy of the letter will be placed in the Library of the House.

Lord Agnew of Oulton
Minister of State (HM Treasury)
5th Jan 2022
To ask Her Majesty's Government why the Financial Conduct Authority (FCA) has decided as part of its supervision strategy to make no independent periodic checks on the compliance of FCA regulations by authorised firms, in particular the accuracy of key consumer protection information such as representative annual percentage rates.

This question has been passed on to the Financial Conduct Authority (FCA). The FCA will reply directly to the noble Lord by letter. A copy of the letter will be placed in the Library of the House.

Lord Agnew of Oulton
Minister of State (HM Treasury)
5th Jan 2022
To ask Her Majesty's Government what assessment they have made of the availability of independent information resources for consumers to check that representative annual percentage rates (APRs) are fairly and accurately stated; and what action the Financial Conduct Authority advises customers to take where they are concerned they have been mis-sold under a representative APR that was not fairly stated.

Firms are required by FCA rules to include a representative APR in certain circumstances. The FCA’s handbook provides further rules and guidance on when a representative APR must be shown, how it should be denoted and the level of prominence it must be given.

If an advertisement includes an interest rate or any amount relating to the cost of credit, it must also include a representative example. This must contain certain standard information including a representative APR. The example must be clear and concise and must be no less prominent than the information that triggered the inclusion of the example.

If a customer is concerned that they have been mis-sold a credit agreement, the customer can make a formal complaint to the firm in question in the first instance. If they feel that their complaint has not been dealt with satisfactorily, they are able to refer the matter to the Financial Ombudsman Service (FOS) – an independent body set up to provide arbitration in such cases.

Lord Agnew of Oulton
Minister of State (HM Treasury)
5th Jan 2022
To ask Her Majesty's Government what assessment they have made of the (1) cashflow difficulties, and (2) compliance costs, faced by (a) small, and (b) medium, sized UK businesses from recent changes to the VAT regime when trading with EU countries.

Following the end of the transition period, sales from UK businesses to the EU are exports and are zero-rated for VAT purposes. This means that the UK business seller should not charge UK VAT on the sale and should retain evidence of export.

How goods sent to the EU are treated upon import into the EU is a matter for the EU. On 1 July 2021, the EU removed low value consignment relief for VAT on imported goods not exceeding €22 and introduced a new optional simplification scheme for the collection and payment of VAT on goods not exceeding €150, known as the Import One Stop Shop.

The UK does not provide an impact assessment of policy measures that are introduced outside of the UK by jurisdictions.

Nonetheless, the Government appreciates that small and medium sized businesses (SMEs) are more likely to find the changes to trading with the EU challenging. In response, following the end of the transition period, the Government introduced the SME Brexit Support Fund, which closed to new applications on 30 June 2021. The Recovery Loan Scheme has continued to provide support since then. This helps businesses of any size access loans and other kinds of finance so they can recover after the pandemic and the transition period. Loans are available through a network of accredited lenders which are listed on the British Business Bank's website.

Lord Agnew of Oulton
Minister of State (HM Treasury)