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

 Portrait

Rachel Reeves
Chancellor of the Exchequer

Shadow Ministers / Spokeperson
Liberal Democrat
Baroness Kramer (LD - Life peer)
Liberal Democrat Lords Spokesperson (Treasury and Economy)
Daisy Cooper (LD - St Albans)
Liberal Democrat Spokesperson (Treasury)

Conservative
Mel Stride (Con - Central Devon)
Shadow Chancellor of the Exchequer

Green Party
Adrian Ramsay (Green - Waveney Valley)
Green Spokesperson (Treasury)

Liberal Democrat
Charlie Maynard (LD - Witney)
Liberal Democrat Spokesperson (Chief Secretary to the Treasury)
Junior Shadow Ministers / Deputy Spokesperson
Conservative
Lord Altrincham (Con - Excepted Hereditary)
Shadow Minister (Treasury)
Richard Fuller (Con - North Bedfordshire)
Shadow Chief Secretary to the Treasury
Gareth Davies (Con - Grantham and Bourne)
Shadow Financial Secretary (Treasury)
Baroness Neville-Rolfe (Con - Life peer)
Shadow Minister (Treasury)
Junior Shadow Ministers / Deputy Spokesperson
Conservative
James Wild (Con - North West Norfolk)
Shadow Exchequer Secretary (Treasury)
Mark Garnier (Con - Wyre Forest)
Shadow Economic Secretary (Treasury)
Ministers of State
Lord Livermore (Lab - Life peer)
Financial Secretary (HM Treasury)
James Murray (LAB - Ealing North)
Chief Secretary to the Treasury
Lord Stockwood (Lab - Life peer)
Minister of State (HM Treasury)
Parliamentary Under-Secretaries of State
Torsten Bell (Lab - Swansea West)
Parliamentary Secretary (HM Treasury)
Dan Tomlinson (Lab - Chipping Barnet)
Exchequer Secretary (HM Treasury)
Lucy Rigby (Lab - Northampton North)
Economic Secretary (HM Treasury)
There are no upcoming events identified
Debates
Tuesday 14th October 2025
Select Committee Inquiry
Tuesday 31st January 2023
Quantitative tightening

This inquiry will examine quantitative tightening, including its impact on the economy and its fiscal costs. It will also investigate …

Written Answers
Wednesday 15th October 2025
Letting Agents: Money Laundering
To ask the Chancellor of the Exchequer, pursuant to the Answer of 18 September 2025 to Question 76734 on money …
Secondary Legislation
Tuesday 14th October 2025
Public Offers and Admissions to Trading (Amendment and Consequential and Transitional Provisions) Regulations 2025
These Regulations amend the Public Offers and Admissions to Trading Regulations 2024 (S.I. 2024/105) (“the 2024 Regulations”) and contain consequential …
Bills
Wednesday 25th June 2025
Supply and Appropriation (Main Estimates) Act 2025
A Bill to Authorise the use of resources for the year ending with 31 March 2026; to authorise both the …
Dept. Publications
Wednesday 15th October 2025
10:00

Research

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
Sep. 09
Oral Questions
Sep. 03
Written Statements
Sep. 03
Westminster Hall
Oct. 14
Adjournment Debate
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 2024 Parliament

Introduced: 25th June 2025

A Bill to Authorise the use of resources for the year ending with 31 March 2026; 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 2025.

This Bill received Royal Assent on 21st July 2025 and was enacted into law.

Introduced: 13th November 2024

A Bill to make provision about secondary Class 1 contributions.

This Bill received Royal Assent on 3rd April 2025 and was enacted into law.

Introduced: 6th November 2024

A Bill to make provision about finance.

This Bill received Royal Assent on 20th March 2025 and was enacted into law.

Introduced: 25th July 2024

A Bill to amend the Crown Estate Act 1961.

This Bill received Royal Assent on 11th March 2025 and was enacted into law.

Introduced: 5th March 2025

A Bill to Authorise the use of resources for the years ending with 31 March 2024, 31 March 2025 and 31 March 2026; 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 years ending with 31 March 2024 and 31 March 2025.

This Bill received Royal Assent on 11th March 2025 and was enacted into law.

Introduced: 6th November 2024

A Bill to make provision for loans or other financial assistance to be provided to, or for the benefit of, the government of Ukraine.

This Bill received Royal Assent on 16th January 2025 and was enacted into law.

Introduced: 18th July 2024

A Bill to impose duties on the Treasury and the Office for Budget Responsibility in respect of the announcement of fiscally significant measures.

This Bill received Royal Assent on 10th September 2024 and was enacted into law.

Introduced: 24th July 2024

A Bill to authorise the use of resources for the year ending with 31 March 2025; 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 2024.

This Bill received Royal Assent on 30th July 2024 and was enacted into law.

HM Treasury - Secondary Legislation

These Regulations amend the Public Offers and Admissions to Trading Regulations 2024 (S.I. 2024/105) (“the 2024 Regulations”) and contain consequential amendments and transitional provisions relating to those Regulations.
These Regulations extend transitional provisions provided for in Regulation (EU) 575/2013 of the European Parliament and of the Council on prudential requirements for credit institutions and amending Regulation (EU) No 648/2012 (the “Capital Requirements Regulation”) and the Central Counterparties (Amendment, etc., and Transitional Provision) (EU Exit) Regulations 2018 (the “CCP Regulations”) as extended by: i) the Central Counterparties (Transitional Provision) (Extension and Amendment) Regulations 2022; ii) the Central Counterparties (Transitional Provision) (Extension and Amendment) Regulations 2023; and iii) the Central Counterparties (Transitional Provision) (Extension and Amendment) Regulations 2024.
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
Petition Open
16,581 Signatures
(9,162 in the last 7 days)
Petition Open
6,349 Signatures
(6,253 in the last 7 days)
Petition Open
9,630 Signatures
(899 in the last 7 days)
Petitions with most signatures
Petition Debates Contributed

Raise the income tax personal allowance from £12570 to £20000. We think this would help low earners to get off benefits and allow pensioners a decent income.

We think that changing inheritance tax relief for agricultural land will devastate farms nationwide, forcing families to sell land and assets just to stay on their property. We urge the government to keep the current exemptions for working farms.

Prevent independent schools from having to pay VAT on fees and incurring business rates as a result of new legislation.

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
Meg Hillier Portrait
Meg Hillier (Labour (Co-op) - Hackney South and Shoreditch)
Treasury Committee Member since 9th September 2024
Yuan Yang Portrait
Yuan Yang (Labour - Earley and Woodley)
Treasury Committee Member since 21st October 2024
Jeevun Sandher Portrait
Jeevun Sandher (Labour - Loughborough)
Treasury Committee Member since 21st October 2024
Lola McEvoy Portrait
Lola McEvoy (Labour - Darlington)
Treasury Committee Member since 21st October 2024
Siobhain McDonagh Portrait
Siobhain McDonagh (Labour - Mitcham and Morden)
Treasury Committee Member since 21st October 2024
John Glen Portrait
John Glen (Conservative - Salisbury)
Treasury Committee Member since 21st October 2024
Rachel Blake Portrait
Rachel Blake (Labour (Co-op) - Cities of London and Westminster)
Treasury Committee Member since 21st October 2024
Harriett Baldwin Portrait
Harriett Baldwin (Conservative - West Worcestershire)
Treasury Committee Member since 21st October 2024
Bobby Dean Portrait
Bobby Dean (Liberal Democrat - Carshalton and Wallington)
Treasury Committee Member since 28th October 2024
Chris Coghlan Portrait
Chris Coghlan (Liberal Democrat - Dorking and Horley)
Treasury Committee Member since 28th October 2024
John Grady Portrait
John Grady (Labour - Glasgow East)
Treasury Committee Member since 9th December 2024
Treasury Committee: Upcoming Events
Treasury Committee - Oral evidence
AI in financial services
15 Oct 2025, 2 p.m.
At 2:15pm: Oral evidence
Tom Mutton - Director of Central Bank Digital Currency at Bank of England
Jonathan Hall - External Member, Financial Policy Committee at Bank of England
Jessica Rusu - Chief Data and Information and Intelligence Officer at Financial Conduct Authority
David Geale - Executive Director of Payments and Digital Finance at Financial Conduct Authority

View calendar - Save to Calendar
Treasury Committee - Private Meeting
21 Oct 2025, 9:45 a.m.
View calendar - Save to Calendar
Treasury Committee - Oral evidence
Appointment of Stephen Blyth to the Financial Policy Committee
22 Oct 2025, 2 p.m.
View calendar - Save to Calendar
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 Committee on COP26: climate change and finance 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 Maxwellisation inquiry The work of National Savings and Investments inquiry Retail Banking Market Review inquiry HMRC Executive Chair and Chief Executive Financial stability one-off hearing Appointment of the CEO of Financial Conduct Authority Bank of England Financial Stability Report Hearings 2016-17 UK's future economic relationship with the EU inquiry Appointment of Deputy Governor for Prudential Regulation EU Insurance Regulation inquiry HM Treasury: Report and Accounts 2015 – 2016 Appointment of Michael Saunders to the Monetary Policy Committee Appointment of Anil Kashyap to the Financial Policy Committee Tax credits, fraud and error inquiry The work of the Chancellor of the Exchequer inquiry Bank of England Inflation Report Hearing August 2016 Prudential Regulation Authority inquiry Sir Charles Bean appointment to Budget Responsibility Committee UK tax policy and the tax base inquiry Government Internal Audit Agency inquiry HM Treasury Annual Report and Accounts 2014-15 inquiry Valuation Office Agency inquiry Independent review of report into failure of HBOS inquiry Review of the Office for National Statistics inquiry Appointment of Angela Knight as Chair of the Office for Tax Simplification Appointment of Tim Parkes as Chair of Regulatory Decisions Committee Budget 2016 inquiry Financial Policy Committee re-appointment hearings Bank of England Inflation Report Hearing May 2016 Work of the Court of the Bank of England inquiry Bank of England Inflation Report Hearing February 2017 Appointment of the Deputy Governor for Markets and Banking Budget 2017 inquiry Restoration and Renewal of the Palace of Westminster inquiry Capital inquiry Work of the Payment Systems Regulator inquiry Effectiveness and impact of post-2008 UK monetary policy Access to basic retail financial services inquiry Financial Conduct Authority inquiry Bank of England Inflation Report Hearing November 2016 UK Financial Investments annual reports and accounts 2015-16 Housing Policy inquiry Autumn Statement 2016 Household finances: income, saving and debt inquiry Bank of England Inflation Reports inquiry Budget Autumn 2017 inquiry Student Loans inquiry The UK's economic relationship with the European Union inquiry The work of the Bank of England inquiry The work of the Financial Conduct Authority The work of the National Infrastructure Commission inquiry Women in finance inquiry Appointment of Professor Silvana Tenreyro to the Monetary Policy Committee Appointment of Sir Dave Ramsden as Deputy Governor for Markets and Banking, Bank of England The work of the Chancellor of the Exchequer EU Insurance Regulation inquiry HMRC Annual Report and Accounts inquiry Re-appointment of Professor Anil Kashyap to the Financial Policy Committee inquiry Re-appointment of Ben Broadbent as Deputy Governor for Monetary Policy, Bank of England inquiry The effectiveness of gender pay gap reporting inquiry Decarbonisation of the UK Economy and Green Finance inquiry Regional Imbalances in the UK Economy inquiry Work of the Financial Services Compensation Scheme inquiry Spending Round 2019 inquiry Access to Cash Review inquiry Appointment of Kathryn Cearns as Chair of the Office of Tax Simplification inquiry The future of the UK’s financial services inquiry The impact of Business Rates on business inquiry Spring Statement 2019 inquiry The work of the Adjudicator’s Office inquiry The work of the Debt Management Office inquiry Independent Review of the Co-Operative Bank inquiry Work of the Court of the Bank of England inquiry Tax enquiries and resolution of tax disputes inquiry IT failures in the financial services sector inquiry Work of the Banking Standards Board inquiry Independent Review of the Financial Ombudsman Service Appointment of Bradley Fried as Chair of Court, Bank of England Appointment of Professor Jonathan Haskel to the Monetary Policy Committee Andy King, Nominated Member of the Budget Responsibility Committee Re-appointment of Dr Gertjan Vlieghe to the Monetary Policy Committee Maxwellisation inquiry Work of the Valuation Office Agency inquiry Appointment of Julia Black as external member of the Prudential Regulation Committee Appointment of Jill May as an external member of the Prudential Regulation Committee Consumers’ Access to Financial Services inquiry The re-appointment of Sir Jon Cunliffe as Deputy Governor for Financial Stability at the Bank of England inquiry Budget 2018 inquiry The Work of the Treasury inquiry Service Disruption at TSB inquiry Economic Crime inquiry Re-appointment of Alex Brazier to the Financial Policy Committee Re-appointment of Donald Kohn to the Financial Policy Committee Re-appointment of Martin Taylor to the Financial Policy Committee VAT inquiry Spring Statement 2018 Digital Currencies inquiry Appointment of Charles Randell as Chair of the Financial Conduct Authority SME Finance inquiry Appointment of Elisabeth Stheeman to the Bank of England Financial Policy Committee The work of the Prudential Regulation Authority inquiry Bank of England Financial Stability Reports RBS's Global Restructuring Group and its treatment of SMEs inquiry Childcare inquiry The work of the Payment Systems Regulator inquiry HM Treasury Annual Report and Accounts inquiry Women in the City Crown Estate Cheques, the end of? Mortgage Arrears and Access to Mortgage Finance: Follow up Financial Institutions - Too Important To Fail? Budget 2010 Credit Searches European Macro and Micro Prudential Financial Regulation Presbyterian Mutual Society Pre-Budget Report 2009 Budget 2009 Pre-Budget Report 2008 Budget 2008 Pre-Budget Report 2007 Mortgage Arrears and Access to Mortgage Finance Evaluating the Efficiency Programme Administration and expenditure of the Chancellor’s Departments, 2008-09 Banking Crisis Banking Crisis: International Dimensions Banking Reform Run on the Rock Budget June 2010 Competition and choice in the banking sector Office for Budget Responsibility Financial Regulation Spending Review 2010 Administration and effectiveness of HMRC The principles of tax policy Retail Distribution Review European financial regulation Autumn forecast 2010 Accountability of the Bank of England Private Finance Initiative Budget 2011 Future of Cheques Independent Commission on Banking: Interim Report Closing the tax gap: HMRC's record at ensuring tax compliance Budget Measures and Low-income Households Financial Conduct Authority Inherited Estates Counting the population Administration and expenditure of the Chancellor's Departments, 2006-07 Comprehensive Spending Review 2007 Administration and expenditure of the Chancellor's Departments, 2007-08 Independent Commission on Banking: Final Report Global Imbalances Autumn Statement 2011 Budget 2012 Corporate governance and remuneration Money Advice Service LIBOR FSA's report into HBOS Spending Round 2013 Project Verde Macroprudential tools Disposal of Government Stakes in RBS and Lloyds Credit Rating Agencies Autumn Statement 2012 Appointment of Dr Mark Carney as Governor of the Bank of England Budget 2013 Quantitative easing Private Finance 2 Autumn Statement 2013 Bank of England Financial Stability Report hearings: Session 2014-15 Appointment hearings, Session 2013-14 Bank of England Inflation Report Hearings: Session 2013-14 EU Financial Regulation Monetary Policy: Forward Guidance UK Financial Investments Ltd 2013 The economics of HS2 SME Lending Financial Conduct Authority hearings The costing of pre-election policy proposals Performance of the Royal Mint Budget 2014 The economics of currency unions OBR: July 2013 Fiscal Sustainability Report Banks' Lending Practices: Treatment of Businesses in Distress RBS Independent Lending Review Prudential Regulation Authority Hearings: Session 2014-15 HM Treasury Annual Report and Accounts 2013-14 Treatment of Financial Services Consumers Bank of England Inflation Report Hearings: Session 2014-15 HMRC Business Plan 2014-16 Manipulation of Benchmarks Appointment hearings, Session 2014-15 Co-op Governance Review Cost effectiveness of economic and financial sanctions Bank of England Financial Stability Report Hearings 2015-16 Bank of England Inflation Report Hearings 2015-16 Summer Budget 2015 inquiry UK Financial Investments Ltd Annual Report and Accounts 14-15 Review of scope and performance of Office for Budget Responsibility Bank of England Bill inquiry Chair of Office for Budget Responsibility reappointment hearing HMRC Annual Report and Accounts 2014-15 inquiry Prudential Regulation Authority inquiry Comprehensive Spending Review and Autumn Statement 2015 inquiry Review of CMA work on Retail Banking Market one-off session Financial Conduct Authority Practitioner Panels one-off session Appointment of Gertjan Vlieghe to the Monetary Policy Committee hearing Reappointment of Ian McCafferty to the Monetary Policy Committee hearing Financial Conduct Authority Economic and financial costs and benefits of UK's EU membership Crown Estate Annual Report and Accounts 2013/14 Bank of England Foreign Exchange Market Investigation HM Revenue and Customs and HSBC Budget 2015 The UK's EU Budget Contributions Press briefing of information in the Financial Conduct Authority’s 2014/15 Business Plan Fair and Effective Markets Review The Payment Systems Regulator Implementing the recommendations on the Parliamentary Commission on Banking Standards Autumn Statement 2014 Work of the Tax Assurance Commissioner UK Financial Investments Ltd Proposals for further Fiscal and Economic Devolution to Scotland Debt Management Office Annual Report and Accounts 2013-14 UK Customs Policy Infrastructure The cost of living The venture capital market The crypto-asset industry Tax Reliefs September 2022 Fiscal Event The Financial Services and Markets Bill The mortgage market The Edinburgh Reforms Quantitative tightening Retail Banks Appointment of Andrew Bailey as Governor of the Bank of England Work of Government Actuary’s Department Work of the Financial Ombudsman Service Work of HM Treasury Future of Financial Services Spending Review 2020 HMRC Annual Report and Accounts Bank of England Financial Stability Reports 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

10th Oct 2025
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of her economic policies on inflation for food and drink.

HM Treasury does not produce forecasts for the UK economy. Forecasting the economy, including the impact of Government policy decisions, is the responsibility of the independent Office for Budget Responsibility (OBR), which published its latest forecast on 26 March 2025. The OBR does not publish estimates of the impact of policy decisions on levels of food and drink inflation. The Chancellor has asked departments to prioritise reducing inflation when developing policies for the Autumn Budget, ensuring decisions support stability and long-term growth.

Lucy Rigby
Economic Secretary (HM Treasury)
10th Oct 2025
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of inflation on (a) businesses, (b) farmers and (c) consumers in Epping Forest constituency.

The Office for National Statistics does not publish inflation statistics at the level of individual constituencies such as Epping Forest. However, the Government understands that inflation remains a challenge for businesses, including farmers, and consumers. This is why the Chancellor has asked departments to prioritise reducing inflation when developing policies for the Autumn Budget, ensuring decisions support stability and long-term growth.

Lucy Rigby
Economic Secretary (HM Treasury)
10th Oct 2025
To ask the Chancellor of the Exchequer, whether she has made an assessment of the potential merits of extending existing VAT reliefs on defibrillators to cover direct purchases by (a) community groups, (b) sports clubs and (c) small businesses.

VAT is a broad-based tax on consumption, and the 20 per cent standard rate applies to most goods and services. Exceptions to the standard rate have always been limited and balanced against affordability considerations.

The Government currently provides VAT reliefs to aid the purchase of defibrillators. For example, when an Automated External Defibrillator is purchased with funds provided by a charity and then donated to an eligible body, no VAT is charged. Furthermore, all state schools in England have been fitted with AEDs.

Dan Tomlinson
Exchequer Secretary (HM Treasury)
10th Oct 2025
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of the rent-a-chair model in the hair and beauty sector on (a) VAT compliance and (b) overall tax revenue; and what steps her Department is taking to prevent the misuse of that model for tax evasion.

The Government is committed to reducing non-compliance in the tax system and HMRC continues to tackle non-compliance across all areas of the economy, including VAT.

Businesses providing personal care services, including hairdressers and barbers often operate using the ‘rent-a-chair’ business model. This unique but legitimate business model, unless applied correctly, can result in individuals being wrongly classed as self-employed for employment purposes.

HMRC are committed to tackling false self-employment and will investigate evidence that suggests businesses have misclassified individuals for tax purposes. HMRC will challenge businesses that either artificially separate to avoid exceeding the VAT registration threshold or design schemes to reduce the amount of VAT they owe and will take steps to ensure that they pay the right amount of tax.

Dan Tomlinson
Exchequer Secretary (HM Treasury)
10th Oct 2025
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of remote gambling harmonisation on the horse racing industry.

The Government consulted on proposals to simplify the current gambling tax system. Responses are now being analysed and a response to the consultation will be published at Autumn Budget 2025. If any changes are made to gambling duties at a future Budget following the consultation, they will be accompanied by a Tax Information and Impact Note which will set out the expected impacts.

This government recognises the social and cultural value of horseracing, which is why we exempt on course horserace betting from duty, with no plans to change this. We are working with the horse racing sector to identify possible unintended consequences and mitigations.

Dan Tomlinson
Exchequer Secretary (HM Treasury)
10th Oct 2025
To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of HMRC’s loan charge repayment policies on people in Surrey Heath constituency.

The Government commissioned an independent review of the loan charge to help bring the matter to a close for those affected whilst ensuring fairness for all taxpayers. The Government will respond by Autumn Budget 2025.

The Government recognises the concerns raised about the loan charge. The independent review examined the barriers that prevent those people subject to the loan charge from reaching resolution with HMRC.

HMRC continues to provide support for those affected, with agreed manageable payment plans and a well-established Extra Support Service. It has guidance and training in place for all customer advisors or settlement teams on identifying taxpayers who need extra support and providing reasonable adjustments to meet their needs.

Dan Tomlinson
Exchequer Secretary (HM Treasury)
10th Oct 2025
To ask the Chancellor of the Exchequer, whether the UK Carbon Border Adjustment Mechanism will exempt imports of in-scope raw materials that are used in the manufacture of military equipment in line with the EU UK Carbon Border Adjustment Mechanism.

From 1 January 2027, the UK Carbon Border Adjustment Mechanism (CBAM) will apply to specific goods imported from the aluminium, cement, fertiliser, hydrogen, and iron & steel sectors. The specific goods are listed in the Government response to the consultation on the ‘Introduction of a UK Carbon Border Adjustment Mechanism’, which is available at: Consultation on the introduction of a UK carbon border adjustment mechanism - GOV.UK. There are no plans for exemptions from this list.

The UK CBAM is designed to address the risk of carbon leakage and to ensure that CBAM goods which are imported from overseas face a comparable carbon price to what is paid by manufacturers producing the same goods in the UK.

Dan Tomlinson
Exchequer Secretary (HM Treasury)
10th Oct 2025
To ask the Chancellor of the Exchequer, what estimate she has made of the amount of Landfill Tax (a) avoided and (b) evaded by the operators of landfill sites.

HMRC estimates the size of 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. These statistics are published annually and are available at: Measuring tax gaps 2025 edition: tax gap estimates for 2023 to 2024 - GOV.UK (www.gov.uk). The latest estimate for England and Northern Ireland of the Landfill Tax gap is 22.6% of the theoretical Landfill Tax liabilities, or £150 million in absolute terms, for the 2023 to 2024 tax year.

In the last 5 years, HMRC Landfill Tax compliance activities have generated a compliance yield of £1.3 billion.

Dan Tomlinson
Exchequer Secretary (HM Treasury)
10th Oct 2025
To ask the Chancellor of the Exchequer, what assessment she has made of the potential long-term fiscal impact of closures in the hospitality sector on local economies.

The Government values the significant contribution made by hospitality businesses to economic growth and social life in the UK.

The Government closely monitors the health of different sectors across the UK economy and regularly engages with the hospitality sector. The recent Spending Review set out our new long-term local growth programmes to invest in communities across the UK, including to support local high streets and their hospitality businesses.

The hospitality sector makes significant contribution the exchequer, the UK economy, and society. We are determined to support hospitality businesses to succeed. We will introduce a permanently lower business rates multipliers for retail, hospitality, and leisure (RHL) properties with rateable values below £500,000 from 2026-27. Ahead of the new multipliers being introduced, we extended the RHL relief for 2025-26 at 40 per cent up to a cash cap of £110,000 per business and frozen the small business multiplier.

In addition, we:

  • increased the Employment Allowance to £10,500;
  • established the Licensing Taskforce and issued a call for evidence on a National Licensing Policy Framework which will set out national direction for licensing authorities to consider economic growth and cultural value,
  • introduced the English Devolution Bill, which will protect hospitality businesses from upward only rent clauses, and;
  • are introducing a strong new ‘Community Right to Buy’ to help communities safeguard valued community assets – such as pubs.

We will continue to work with the hospitality sector to help drive economic growth, regenerate our high streets, and support vibrant and healthy communities across the UK.

Dan Tomlinson
Exchequer Secretary (HM Treasury)
10th Oct 2025
To ask the Chancellor of the Exchequer, whether he Department has made an assessment of the potential impact of the current tobacco excise regime on the budgets of lower-income households.

At Autumn Budget 2024, the Government renewed the commitment to a tobacco duty escalator, which increases duty by 2 per cent above RPI inflation at each Budget, until the end of the current Parliament. This is part of the Government’s focus on health prevention and to continue our drive to reduce smoking prevalence.

Tax changes are accompanied by a Tax Information and Impact Note which sets out the expected impacts on various groups.

Changes to tobacco duty rates from 30 October 2024 - GOV.UK

Dan Tomlinson
Exchequer Secretary (HM Treasury)
10th Oct 2025
To ask the Chancellor of the Exchequer, pursuant to the Answer of 28 April 2025 to Question 44492 on Business Rates: Tax Allowances, if she will list the special category codes for the types of hereditaments whose valuation is assessed (a) in whole and (b) in part on a consideration of the receipts and expenditure of the property.

Special category codes (SCAT) identify the type of property, not the valuation methodology adopted. They cannot be used to identify the valuation method because for some property types a receipts and expenditure, contractor’s or rental comparison methods may all have been used.

The valuation methods used for different property types are set out on gov.uk here: Business Rates – Valuation Office Agency

Dan Tomlinson
Exchequer Secretary (HM Treasury)
10th Oct 2025
To ask the Chancellor of the Exchequer, how HMRC will measure the potential impact of its digital services on levels of taxpayer compliance.

HMRC has a strategy to become a digital-first organisation with a minimum of 90% of interactions undertaken digitally by 2029 to 2030, as set out in the HMRC Transformation Roadmap. HMRC's Transformation Roadmap - GOV.UK

Annex A of the Roadmap sets out the metrics that will be used to measure progress, including on compliance, and these will be reported in HMRC’s Annual Report and Accounts

Annex A: HMRC's Transformation Roadmap metrics - GOV.UK

Dan Tomlinson
Exchequer Secretary (HM Treasury)
10th Oct 2025
To ask the Chancellor of the Exchequer, what assessment she has made of the adequacy of the guidance entitled Reliefs from VAT for disabled and older people (VAT Notice 701/7), published on 18 December 2014, for people with permanent disabilities who are reliant on care provided by organisations which fall outside the exemption regime.

HMRC supports its customers by providing accessible digital services, tailored help for those with additional needs, and clear guidance to manage their tax affairs confidently.

VAT Notice 701/7 - Reliefs from VAT for disabled and older people explains which goods and services for disabled people are zero-rated for VAT, and which mobility aids for people aged 60 or over are reduced-rated (subject to VAT at a rate of 5%).

HMRC guidance in VAT Notice 701/2 - Welfare services and goods explains the reliefs available for individuals with permanent disabilities. The VAT exemption applies to care provided to disabled individuals by organisations that are public bodies, charities, or state-regulated institutions.

HMRC keeps its guidance under review for accuracy and usability, providing updates in relation to changes in policy and processes.

Dan Tomlinson
Exchequer Secretary (HM Treasury)
10th Oct 2025
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of the 2023 changes to VAT on gym memberships on independent gyms.

In 2023, the courts decided that sports and leisure services supplied by local authorities are non-business activities and are not subject to VAT.

There was no change in the VAT treatment of gym membership. However, before the change was implemented for local authority services, HMRC analysed in detail the relevant economic circumstances of the sports and leisure sector, and the conclusion was that removing the requirement to charge VAT on local authority sports and leisure activities would not significantly distort competition in the sector, partly because the sector was already subject to significant structural variations for reasons not confined to tax or VAT.

Following the 2023 change, HMRC held a series of positive meetings with stakeholders from the sector to address any concerns or questions that they had about the change.

Dan Tomlinson
Exchequer Secretary (HM Treasury)
10th Oct 2025
To ask the Chancellor of the Exchequer, with reference to the oral contribution of the Exchequer Secretary to the Treasury to the question from the hon. Member for Doncaster Central South of 1 July 2025, Official Report, column 125 and her Department's document entitled The tax treatment of remote gambling consultation, published on 6 May 2025, what steps her Department is taking to (a) identify unintended consequences and (b) develop mitigations of proposals to (i) simplify gambling duty and (ii) improve compliance.

The Government consultation on proposals to simplify the current gambling tax system by merging the three current taxes that cover remote (including online) gambling closed on 21 July 2025. Responses are now being analysed and a response to the consultation will be published at Autumn Budget 2025.

The Chancellor takes decisions on tax policy at fiscal events. If any changes are made to gambling duties at Budget following the consultation, legislation will be accompanied by a Tax Information and Impact Note which will set out the expected impacts.

Dan Tomlinson
Exchequer Secretary (HM Treasury)
10th Oct 2025
To ask the Chancellor of the Exchequer, pursuant to the Answer of 18 September 2025 to Question 76734 on money laundering, whether her Department has issued separate tailored guidance (a) the relocation industry and (b) the lettings industry.

HMRC issues specific guidance for estate agency businesses and those letting agency businesses within scope of the Money Laundering Regulations, to help them comply. This is available on GOV.UK.

Dan Tomlinson
Exchequer Secretary (HM Treasury)
10th Oct 2025
To ask the Chancellor of the Exchequer, if her Department will conduct an equality impact assessment of the Residence Nil Rate Band in relation to inheritance tax.

The residence nil-rate band was introduced under the previous Government in April 2017. The then Government set out in a tax information and impact note at the time of its introduction that there was no evidence to suggest that this policy would have significant adverse impacts on those with protected characteristics under the Equality Act 2010. The tax information and impact note is available at www.gov.uk/government/publications/inheritance-tax-main-residence-nil-rate-band-and-the-existing-nil-rate-band/inheritance-tax-main-residence-nil-rate-band-and-the-existing-nil-rate-band.

HMRC publishes annual statistics about the use of nil-rate bands, reliefs and exemptions. 30,600 estates used the residence nil-rate band in 2022-23, and £7.72 billion of chargeable estate value was removed from an inheritance tax charge as a result. HMRC does not collect comprehensive data about the reasons for an estate not using the residence nil-rate band.

Dan Tomlinson
Exchequer Secretary (HM Treasury)
10th Oct 2025
To ask the Chancellor of the Exchequer, how many people were unable to benefit from the Residence Nil Rate Band due to not having direct descendants in the most recent year for which data is available.

The residence nil-rate band was introduced under the previous Government in April 2017. The then Government set out in a tax information and impact note at the time of its introduction that there was no evidence to suggest that this policy would have significant adverse impacts on those with protected characteristics under the Equality Act 2010. The tax information and impact note is available at www.gov.uk/government/publications/inheritance-tax-main-residence-nil-rate-band-and-the-existing-nil-rate-band/inheritance-tax-main-residence-nil-rate-band-and-the-existing-nil-rate-band.

HMRC publishes annual statistics about the use of nil-rate bands, reliefs and exemptions. 30,600 estates used the residence nil-rate band in 2022-23, and £7.72 billion of chargeable estate value was removed from an inheritance tax charge as a result. HMRC does not collect comprehensive data about the reasons for an estate not using the residence nil-rate band.

Dan Tomlinson
Exchequer Secretary (HM Treasury)
10th Oct 2025
To ask the Chancellor of the Exchequer, pursuant to the oral contribution of the Parliamentary Secretary to the Treasury in response to the Question from the hon. Member for Moray West, Nairn and Strathspey on 9 September 2025, Official Report, column 724, what assessment she has made of the potential implications for her policies of trends in the level of jobs in the Scotch Whisky industry since the Autumn Budget 2024.

The Chancellor’s decision at Autumn Budget 2024 to cut duty for draught products, whilst uprating alcohol duty in line with inflation for main rate products balanced the need to fund public services, disincentivise harmful alcohol consumption, and support moderate, responsible drinkers with the cost of living.

This kept the tax on non-draught products stable in real terms, which the Government does not expect to have any significant macroeconomic impacts. The Tax Impact and Information Note (TIIN) for this decision is available here:

https://www.gov.uk/government/publications/changes-to-the-rates-of-alcohol-duty/alcohol-duty-uprating

To support spirits producers, the Government has:

  • agreed a trade deal with India which will reduce tariffs on gin and whisky exports from 150% to 75% initially, and then 40% over time;

  • ended the alcohol duty stamps scheme on 1 May 2025, reducing the administrative burden on spirit producers and importers, including Scotch Whisky distilleries;

  • invested £5m in the Spirits Drink Verification Scheme (SDVS) to enable HMRC to cut the fees it charges producers for its verification service.

Dan Tomlinson
Exchequer Secretary (HM Treasury)
10th Oct 2025
To ask the Chancellor of the Exchequer, pursuant to the oral contribution of the Parliamentary Secretary to the Treasury in response to the Question from the hon. Member for Moray West, Nairn and Strathspey on 9 September 2025, Official Report, column 724, what assessment she has made of trends in the level of Treasury receipts of spirits duty in the last year.

The Chancellor’s decision at Autumn Budget 2024 to cut duty for draught products, whilst uprating alcohol duty in line with inflation for main rate products balanced the need to fund public services, disincentivise harmful alcohol consumption, and support moderate, responsible drinkers with the cost of living.

This kept the tax on non-draught products stable in real terms, which the Government does not expect to have any significant macroeconomic impacts. The Tax Impact and Information Note (TIIN) for this decision is available here:

https://www.gov.uk/government/publications/changes-to-the-rates-of-alcohol-duty/alcohol-duty-uprating

To support spirits producers, the Government has:

  • agreed a trade deal with India which will reduce tariffs on gin and whisky exports from 150% to 75% initially, and then 40% over time;

  • ended the alcohol duty stamps scheme on 1 May 2025, reducing the administrative burden on spirit producers and importers, including Scotch Whisky distilleries;

  • invested £5m in the Spirits Drink Verification Scheme (SDVS) to enable HMRC to cut the fees it charges producers for its verification service.

Dan Tomlinson
Exchequer Secretary (HM Treasury)
10th Oct 2025
To ask the Chancellor of the Exchequer, pursuant to the oral contribution of the Parliamentary Secretary to the Treasury in response to the Question from the hon. Member for Moray West, Nairn and Strathspey on 9 September 2025, Official Report, column 724, what assessment she has made of the potential impact of raising spirits duty on job losses in the hospitality sector.

The Chancellor’s decision at Autumn Budget 2024 to cut duty for draught products, whilst uprating alcohol duty in line with inflation for main rate products balanced the need to fund public services, disincentivise harmful alcohol consumption, and support moderate, responsible drinkers with the cost of living.

This kept the tax on non-draught products stable in real terms, which the Government does not expect to have any significant macroeconomic impacts. The Tax Impact and Information Note (TIIN) for this decision is available here:

https://www.gov.uk/government/publications/changes-to-the-rates-of-alcohol-duty/alcohol-duty-uprating

To support spirits producers, the Government has:

  • agreed a trade deal with India which will reduce tariffs on gin and whisky exports from 150% to 75% initially, and then 40% over time;

  • ended the alcohol duty stamps scheme on 1 May 2025, reducing the administrative burden on spirit producers and importers, including Scotch Whisky distilleries;

  • invested £5m in the Spirits Drink Verification Scheme (SDVS) to enable HMRC to cut the fees it charges producers for its verification service.

Dan Tomlinson
Exchequer Secretary (HM Treasury)
10th Oct 2025
To ask the Chancellor of the Exchequer, pursuant to the oral contribution of the Parliamentary Secretary to the Treasury in response to the Question from the hon. Member for Moray West, Nairn and Strathspey on 9 September 2025, Official Report, column 724, what assessment she has made of the potential implications for her policies of trends in the number of pub closures in 2025 so far.

The Chancellor’s decision at Autumn Budget 2024 to cut duty for draught products, whilst uprating alcohol duty in line with inflation for main rate products balanced the need to fund public services, disincentivise harmful alcohol consumption, and support moderate, responsible drinkers with the cost of living.

This kept the tax on non-draught products stable in real terms, which the Government does not expect to have any significant macroeconomic impacts. The Tax Impact and Information Note (TIIN) for this decision is available here:

https://www.gov.uk/government/publications/changes-to-the-rates-of-alcohol-duty/alcohol-duty-uprating

To support spirits producers, the Government has:

  • agreed a trade deal with India which will reduce tariffs on gin and whisky exports from 150% to 75% initially, and then 40% over time;

  • ended the alcohol duty stamps scheme on 1 May 2025, reducing the administrative burden on spirit producers and importers, including Scotch Whisky distilleries;

  • invested £5m in the Spirits Drink Verification Scheme (SDVS) to enable HMRC to cut the fees it charges producers for its verification service.

Dan Tomlinson
Exchequer Secretary (HM Treasury)
10th Oct 2025
To ask the Chancellor of the Exchequer, what fiscal steps her Department is taking to help support the growth of independent distilleries in rural areas.

Following public consultation, a new duty structure for alcohol products was introduced in August 2023.

The alcohol duty system taxes all alcohol products according to their strength, so the duty owed increases with alcohol content. The system is also progressive, ensuring that higher strength products pay proportionately more tax


The 2023 reforms significantly reduced previous inconsistencies in treatment between different types of alcohol product and introduced two new reliefs: Draught Relief (DR); and Small Producer Relief (SPR).

DR enables products served on draught below 8.5 per cent alcohol by volume (ABV) to pay less duty. This relief provides support to pubs and other hospitality venues, as well as helping producers of eligible products.

At Autumn Budget 2024, the Chancellor made DR more generous by cutting draught rates by 1.7%, taking a penny of duty off a typical strength pint.

SPR replaced and extended the previous Small Brewers Relief. SPR supports SMEs and new entrants by permitting smaller producers who make 4,500 hectolitres or less of alcohol per year to pay reduced duty rates on all products below 8.5 per cent ABV.

HMRC plans to evaluate the new rates and structures three years after the changes took effect on 1 August 2023.  This will allow time for HMRC to gather a broad range of data. The Government welcomes evidence from industry on the impact of the changes so far.

Dan Tomlinson
Exchequer Secretary (HM Treasury)
10th Oct 2025
To ask the Chancellor of the Exchequer, what assessment she has made on the potential impact of changes to alcohol duty reforms on the (a) pub and (b) hospitality sector.

Following public consultation, a new duty structure for alcohol products was introduced in August 2023.

The alcohol duty system taxes all alcohol products according to their strength, so the duty owed increases with alcohol content. The system is also progressive, ensuring that higher strength products pay proportionately more tax


The 2023 reforms significantly reduced previous inconsistencies in treatment between different types of alcohol product and introduced two new reliefs: Draught Relief (DR); and Small Producer Relief (SPR).

DR enables products served on draught below 8.5 per cent alcohol by volume (ABV) to pay less duty. This relief provides support to pubs and other hospitality venues, as well as helping producers of eligible products.

At Autumn Budget 2024, the Chancellor made DR more generous by cutting draught rates by 1.7%, taking a penny of duty off a typical strength pint.

SPR replaced and extended the previous Small Brewers Relief. SPR supports SMEs and new entrants by permitting smaller producers who make 4,500 hectolitres or less of alcohol per year to pay reduced duty rates on all products below 8.5 per cent ABV.

HMRC plans to evaluate the new rates and structures three years after the changes took effect on 1 August 2023.  This will allow time for HMRC to gather a broad range of data. The Government welcomes evidence from industry on the impact of the changes so far.

Dan Tomlinson
Exchequer Secretary (HM Treasury)
10th Oct 2025
To ask the Chancellor of the Exchequer, pursuant to the oral contribution of the Parliamentary Secretary to the Treasury in response to the Question from the hon. Member for Moray West, Nairn and Strathspey on 9 September 2025, Official Report, column 724, what the evidential basis is for charging spirit duty at twice the level of beer.

Following public consultation, a new duty structure for alcohol products was introduced in August 2023.

The alcohol duty system taxes all alcohol products according to their strength, so the duty owed increases with alcohol content. The system is also progressive, ensuring that higher strength products pay proportionately more tax


The 2023 reforms significantly reduced previous inconsistencies in treatment between different types of alcohol product and introduced two new reliefs: Draught Relief (DR); and Small Producer Relief (SPR).

DR enables products served on draught below 8.5 per cent alcohol by volume (ABV) to pay less duty. This relief provides support to pubs and other hospitality venues, as well as helping producers of eligible products.

At Autumn Budget 2024, the Chancellor made DR more generous by cutting draught rates by 1.7%, taking a penny of duty off a typical strength pint.

SPR replaced and extended the previous Small Brewers Relief. SPR supports SMEs and new entrants by permitting smaller producers who make 4,500 hectolitres or less of alcohol per year to pay reduced duty rates on all products below 8.5 per cent ABV.

HMRC plans to evaluate the new rates and structures three years after the changes took effect on 1 August 2023.  This will allow time for HMRC to gather a broad range of data. The Government welcomes evidence from industry on the impact of the changes so far.

Dan Tomlinson
Exchequer Secretary (HM Treasury)
10th Oct 2025
To ask the Chancellor of the Exchequer, whether she plans to review excise duty rates on (a) spirits, (b) wine and (c) beer.

The baseline assumption, shared by the Government and the Office for Budget Responsibility, is that alcohol duty will be increased annually in line with the Retail Price Index, so that it does not fall in real terms.

As with all taxes, the Government welcomes representations from stakeholders to inform policy development.

The Chancellor makes decisions on tax policy at fiscal events, and her fiscal rules require day-to-day spending to be fully paid for through tax receipts.

Dan Tomlinson
Exchequer Secretary (HM Treasury)
10th Oct 2025
To ask the Chancellor of the Exchequer, whether she plans to link alcohol duty increases to inflation.

The baseline assumption, shared by the Government and the Office for Budget Responsibility, is that alcohol duty will be increased annually in line with the Retail Price Index, so that it does not fall in real terms.

As with all taxes, the Government welcomes representations from stakeholders to inform policy development.

The Chancellor makes decisions on tax policy at fiscal events, and her fiscal rules require day-to-day spending to be fully paid for through tax receipts.

Dan Tomlinson
Exchequer Secretary (HM Treasury)
10th Oct 2025
To ask the Chancellor of the Exchequer, what recent assessment she has made of the financial contribution of the hospitality sector to the Exchequer.

The Government values the significant contribution made by hospitality businesses to economic growth and social life in the UK.

HMRC does not hold aggregated data on the financial contribution of the hospitality sector to the Exchequer, but sectoral breakdowns for individual taxes can be found on gov.UK.

Dan Tomlinson
Exchequer Secretary (HM Treasury)
10th Oct 2025
To ask the Chancellor of the Exchequer, what assessment she has made of the effectiveness of HMRC’s attempts to tackle landfill tax fraud on unauthorised illegal waste sites; and how much money has been recovered from prosecutions in the last 3 years.

The Government applies Landfill Tax to disposals made at sites without an environmental disposal permit (unauthorised waste sites). This aims to deter non-compliance by making the illegal disposal of waste less profitable, and reinforcing the principle of “polluter pays”.

In the last 5 years, HMRC Landfill Tax compliance activities have generated a compliance yield of £1.3 billion.

HMRC have conducted over 250 compliance interventions over the last three years at illegal unauthorised waste sites, generating approximately £4.5 million in compliance yield.

HMRC also works closely with environmental regulators to identify and tackle disposals of unauthorised waste.

Dan Tomlinson
Exchequer Secretary (HM Treasury)
10th Oct 2025
To ask the Chancellor of the Exchequer, whether she has made a recent assessment of the potential merits of extending VAT energy-saving materials (ESM) relief to all domestic retrofit projects which include ESMs where other works are undertaken as part of the same project.

This Government is committed to improving the quality and sustainability of our housing stock, through improvements such as low carbon heating, insulation, solar panels, and batteries. This will be vital to making the UK more energy resilient and meeting our 2050 Net Zero commitment.

Installations of qualifying energy-saving materials (ESMs) in residential accommodation and buildings used solely for a charitable purpose benefit from a temporary VAT zero rate until March 2027, after which they will revert to the reduced rate of VAT at five per cent.

VAT is a broad-based tax on consumption and the 20 per cent standard rate applies to most goods and services. This includes most construction works. Tax breaks reduce the revenue available for vital public services and must represent value for money for the taxpayer. Exceptions to the standard rate have always been limited and balanced against affordability considerations.

Dan Tomlinson
Exchequer Secretary (HM Treasury)
10th Oct 2025
To ask the Chancellor of the Exchequer, if she will make an assessment of the impact of the current tobacco excise duty regime on the levels of illegal tobacco consumption.

Strong enforcement is essential in tackling the illicit tobacco market. HM Revenue and Customs and Border Force have had illicit tobacco strategies in place since 2000. Our latest strategy, “Stubbing out the problem”, was published in January 2024. The Department continues to investigate how the illicit tobacco market is evolving, including through its compliance activity, and the extent to which that may affect overall tax receipts seen.

The illicit tobacco market is dominated by organised crime groups that make money by smuggling and selling illicit tobacco products in the UK. Our latest estimate is that illicit tobacco costs the UK £1.8bn in lost revenue per year. HMRC recently published an updated version of their Measuring Tax Gaps publication which now includes tax gap estimates up to 2023/24. The illicit market volume for cigarettes is shown in Table 3.13 and the total consumption volume is shown in Table 3.12. The illicit market for hand rolling tobacco is shown in Table 3.17 and the total consumption volume is shown in Table 3.16.

Whilst tobacco duty has been progressively increased over time, successive illicit tobacco strategies have proven effective in tackling the size of the illicit tobacco market, reducing the tobacco duty tax gap from 21.7% in 2005/6 to 13.8% in 2023/24.

Tobacco duty raised almost £8 billion in 2024/25. High duty rates, making tobacco less affordable, have helped reduce smoking prevalence. ‘Cancer in the UK: Overview 2025’ published by Cancer Research cites an Office for National Statistics Adult Smoking Habits publication which shows that the percentage of adult smokers in the UK decreased from 20.2% in 2011 to 11.9% in 2023. The ONS smoking prevalence data shows the percentage of adults in the UK who smoke cigarettes but does not give any indication of how much or how often these adults smoke.

Dan Tomlinson
Exchequer Secretary (HM Treasury)
10th Oct 2025
To ask the Chancellor of the Exchequer, with reference to the report by the Cancer Research UK and University College London entitled Cancer in the UK: Overview 2025, published in July 2025, and her Department's Tobacco statistics commentary, updated on 29 August 2025, what assessment she has made of the reason for the difference between the number of cigarettes (a) smoked and (b) cleared for sale in 2024.

Strong enforcement is essential in tackling the illicit tobacco market. HM Revenue and Customs and Border Force have had illicit tobacco strategies in place since 2000. Our latest strategy, “Stubbing out the problem”, was published in January 2024. The Department continues to investigate how the illicit tobacco market is evolving, including through its compliance activity, and the extent to which that may affect overall tax receipts seen.

The illicit tobacco market is dominated by organised crime groups that make money by smuggling and selling illicit tobacco products in the UK. Our latest estimate is that illicit tobacco costs the UK £1.8bn in lost revenue per year. HMRC recently published an updated version of their Measuring Tax Gaps publication which now includes tax gap estimates up to 2023/24. The illicit market volume for cigarettes is shown in Table 3.13 and the total consumption volume is shown in Table 3.12. The illicit market for hand rolling tobacco is shown in Table 3.17 and the total consumption volume is shown in Table 3.16.

Whilst tobacco duty has been progressively increased over time, successive illicit tobacco strategies have proven effective in tackling the size of the illicit tobacco market, reducing the tobacco duty tax gap from 21.7% in 2005/6 to 13.8% in 2023/24.

Tobacco duty raised almost £8 billion in 2024/25. High duty rates, making tobacco less affordable, have helped reduce smoking prevalence. ‘Cancer in the UK: Overview 2025’ published by Cancer Research cites an Office for National Statistics Adult Smoking Habits publication which shows that the percentage of adult smokers in the UK decreased from 20.2% in 2011 to 11.9% in 2023. The ONS smoking prevalence data shows the percentage of adults in the UK who smoke cigarettes but does not give any indication of how much or how often these adults smoke.

Dan Tomlinson
Exchequer Secretary (HM Treasury)
10th Oct 2025
To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of illegal tobacco revenues on organised crime networks; and what discussions she has had with the Chancellor of the Exchequer on the potential impact of the current tobacco excise regime on organised crime.

Strong enforcement is essential in tackling the illicit tobacco market. HM Revenue and Customs and Border Force have had illicit tobacco strategies in place since 2000. Our latest strategy, “Stubbing out the problem”, was published in January 2024. The Department continues to investigate how the illicit tobacco market is evolving, including through its compliance activity, and the extent to which that may affect overall tax receipts seen.

The illicit tobacco market is dominated by organised crime groups that make money by smuggling and selling illicit tobacco products in the UK. Our latest estimate is that illicit tobacco costs the UK £1.8bn in lost revenue per year. HMRC recently published an updated version of their Measuring Tax Gaps publication which now includes tax gap estimates up to 2023/24. The illicit market volume for cigarettes is shown in Table 3.13 and the total consumption volume is shown in Table 3.12. The illicit market for hand rolling tobacco is shown in Table 3.17 and the total consumption volume is shown in Table 3.16.

Whilst tobacco duty has been progressively increased over time, successive illicit tobacco strategies have proven effective in tackling the size of the illicit tobacco market, reducing the tobacco duty tax gap from 21.7% in 2005/6 to 13.8% in 2023/24.

Tobacco duty raised almost £8 billion in 2024/25. High duty rates, making tobacco less affordable, have helped reduce smoking prevalence. ‘Cancer in the UK: Overview 2025’ published by Cancer Research cites an Office for National Statistics Adult Smoking Habits publication which shows that the percentage of adult smokers in the UK decreased from 20.2% in 2011 to 11.9% in 2023. The ONS smoking prevalence data shows the percentage of adults in the UK who smoke cigarettes but does not give any indication of how much or how often these adults smoke.

Dan Tomlinson
Exchequer Secretary (HM Treasury)
16th Sep 2025
To ask the Chancellor of the Exchequer, if she will make an assessment of the potential impact of maintaining the personal tax allowance threshold on the number of pensioners living in (a) relative and (b) absolute poverty in each of the next three years.

Receipts data for the Apprenticeship Levy is published by HM Revenue and Customs in their Tax and NIC Receipts publication which can be found online at:

https://www.gov.uk/government/statistics/hmrc-tax-and-nics-receipts-for-the-uk

Receipts data based on company registered addresses do not reflect where liabilities are accrued or where employees are based. For example, the data on receipts from companies with registered addresses in Northern Ireland will not include businesses registered in Wales, Scotland, or England, who have a presence and pay employees in Northern Ireland.

James Murray
Chief Secretary to the Treasury
16th Sep 2025
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of increased business rates on the viability of large-format retail stores.

We are creating a fairer business rates system that protects the high street, supports investment, and is fit for the 21st century.

From 2026-27, the Government intends to introduce permanently lower tax rates for retail, hospitality and leisure properties with rateable values (RVs) under £500,000. The Government intends to fund this by introducing a higher multiplier on properties with RVs of £500,000 or more. These high-value properties cover the majority of large distribution warehouses, including those used by the online giants.

The final design of the new multipliers, including the rates, will be set at Budget 2025 so that we can take into account the upcoming revaluation outcomes, as well as the economic and fiscal context. When the new multipliers are set at Budget 2025, we intend to publish analysis of the effects of the new multiplier arrangements.

Dan Tomlinson
Exchequer Secretary (HM Treasury)
16th Sep 2025
To ask the Chancellor of the Exchequer, what assessment she has made of the potential merits of reviewing HMRC late-filing penalties.

The tax system contains obligations, set out in law, to ensure that HMRC can collect the correct tax to fund vital public services. HMRC is bound by law to apply penalties where customers do not meet these obligations. Penalties also help to reassure customers who comply with their obligations that HMRC are applying the rules fairly and consistently.

For Self Assessment (SA), HMRC requires the information from customers in their tax returns to determine whether they have Income Tax to pay. Even if a customer has no tax to pay, the information provided can ensure taxpayers receive the benefits to which they are entitled, such as Tax-Free Childcare. The current policy and legislation on SA penalties has been in place since 2011.

The government will soon introduce a new penalty regime for late filing of SA returns and late payment of income tax. As well as reducing the penalties a customer can accumulate for filing late, this will introduce a further safeguard so people will not receive a financial penalty for a single failure to file on time. The penalties will focus on people who repeatedly file late.

Where HMRC charges a penalty, a customer can appeal. HMRC will cancel any penalties where they accept that a taxpayer no longer needs to be in SA or has a reasonable excuse for not filing their return on time.

HMRC regularly reviews its guidance and communications, including making it easier for customers to explain why they were unable to file their return and to inform HMRC if they no longer need to be in SA.

HMRC has dedicated support in place for those facing personal difficulties and encourages anyone struggling to meet their obligations to contact them as soon as possible by phone or online.

Dan Tomlinson
Exchequer Secretary (HM Treasury)
16th Sep 2025
To ask the Chancellor of the Exchequer, if she will make an assessment of the potential merits of (a) abolishing and (b) capping the penalty for a single missed tax return for people earning less than £50,000.

The tax system contains obligations, set out in law, to ensure that HMRC can collect the correct tax to fund vital public services. HMRC is bound by law to apply penalties where customers do not meet these obligations. Penalties also help to reassure customers who comply with their obligations that HMRC are applying the rules fairly and consistently.

For Self Assessment (SA), HMRC requires the information from customers in their tax returns to determine whether they have Income Tax to pay. Even if a customer has no tax to pay, the information provided can ensure taxpayers receive the benefits to which they are entitled, such as Tax-Free Childcare. The current policy and legislation on SA penalties has been in place since 2011.

The government will soon introduce a new penalty regime for late filing of SA returns and late payment of income tax. As well as reducing the penalties a customer can accumulate for filing late, this will introduce a further safeguard so people will not receive a financial penalty for a single failure to file on time. The penalties will focus on people who repeatedly file late.

Where HMRC charges a penalty, a customer can appeal. HMRC will cancel any penalties where they accept that a taxpayer no longer needs to be in SA or has a reasonable excuse for not filing their return on time.

HMRC regularly reviews its guidance and communications, including making it easier for customers to explain why they were unable to file their return and to inform HMRC if they no longer need to be in SA.

HMRC has dedicated support in place for those facing personal difficulties and encourages anyone struggling to meet their obligations to contact them as soon as possible by phone or online.

Dan Tomlinson
Exchequer Secretary (HM Treasury)
16th Sep 2025
To ask the Chancellor of the Exchequer, if she will take steps to prevent people who owe no tax from being charged HMRC late-filing penalties.

The tax system contains obligations, set out in law, to ensure that HMRC can collect the correct tax to fund vital public services. HMRC is bound by law to apply penalties where customers do not meet these obligations. Penalties also help to reassure customers who comply with their obligations that HMRC are applying the rules fairly and consistently.

For Self Assessment (SA), HMRC requires the information from customers in their tax returns to determine whether they have Income Tax to pay. Even if a customer has no tax to pay, the information provided can ensure taxpayers receive the benefits to which they are entitled, such as Tax-Free Childcare. The current policy and legislation on SA penalties has been in place since 2011.

The government will soon introduce a new penalty regime for late filing of SA returns and late payment of income tax. As well as reducing the penalties a customer can accumulate for filing late, this will introduce a further safeguard so people will not receive a financial penalty for a single failure to file on time. The penalties will focus on people who repeatedly file late.

Where HMRC charges a penalty, a customer can appeal. HMRC will cancel any penalties where they accept that a taxpayer no longer needs to be in SA or has a reasonable excuse for not filing their return on time.

HMRC regularly reviews its guidance and communications, including making it easier for customers to explain why they were unable to file their return and to inform HMRC if they no longer need to be in SA.

HMRC has dedicated support in place for those facing personal difficulties and encourages anyone struggling to meet their obligations to contact them as soon as possible by phone or online.

Dan Tomlinson
Exchequer Secretary (HM Treasury)
15th Sep 2025
To ask the Chancellor of the Exchequer, whether she has considered reviewing banding for vehicle excise duty based on emissions rather than registration date.

Different Vehicle Excise Duty (VED) rates apply to cars, vans, motorcycles and HGVs and the rate for each vehicle is calculated according to a range of factors, such as its date of first registration, weight, or CO2 emissions.

Since 2001, the VED system has encouraged the uptake of cars with low carbon dioxide (CO2) emissions to help meet the UK's legally binding climate targets. Cars first registered between 1 March 2001 and 31 March 2017 pay VED annually according to CO2 emissions.

From 1 April 2017, new cars pay a variable first year rate according to the emissions of the vehicle, with the most polluting currently paying over £5,400, and zero emission models currently pay £10. After the first year, most cars move to a standard annual rate, currently set at £195.

Dan Tomlinson
Exchequer Secretary (HM Treasury)
16th Sep 2025
To ask the Chancellor for the Exchequer, whether guidance is given to the food sector on potential criminal culpability in the importation of (a) goods and (b) services from the illegal settlements in the Occupied Palestinian Territories.

The UK Government has a clear position that Israeli settlements in Palestine are illegal under international law, and that goods produced in these settlements are not entitled to benefit from preferential tariff treatment under the UK’s current trade agreements with the Palestinian Authority and Israel.

Dan Tomlinson
Exchequer Secretary (HM Treasury)
16th Sep 2025
To ask the Chancellor of the Exchequer, what checks are made on the postal codes of goods to identify whether the origin of such goods are from (a) the illegal settlements in the Occupied Palestinian Territories and (b) Israel.

It is a long-standing requirement that Israeli preference cannot be claimed on goods if the production conferring originating status has taken place in a location within the territories brought under Israeli administration since June 1967. The Department of Business & Trade has recently updated the list of non-eligible postcodes to reflect the latest position on Israeli Settlements.

HMRC takes a risk-based and intelligence-led approach to customs enforcement. Compliance measures evolve as the picture of risk changes ensuring any interventions are proportionate to the risk. HMRC has confirmed that regular checks are carried out on imports from Israel, and they are subject to verification to check their originating status.

HMRC introduced a new document code on 1 September 2025 to strengthen compliance with existing processes by asking the declarant to confirm imported goods met the conditions to claim preference under the UK-Israel Trade and Partnership Agreement, including alignment with the updated list of non-eligible postcodes.

These actions form part of the ongoing policy advice and review of processes aimed at ensuring the UK’s origin verification procedures remain robust and responsive to developments on the ground; ensuring any interventions are proportionate to the risk. The government remains committed to upholding the integrity of its trade policy and ensuring that goods receiving preferential treatment under trade agreements fully comply with legal and procedural requirements.

Dan Tomlinson
Exchequer Secretary (HM Treasury)
15th Sep 2025
To ask the Chancellor of the Exchequer, how much revenue the Exchequer has collected from the Apprenticeship Levy (a) in total and (b) from companies registered in Northern Ireland in each of the last three years.

Receipts data for the Apprenticeship Levy is published by HM Revenue and Customs in their Tax and NIC Receipts publication which can be found online at:

https://www.gov.uk/government/statistics/hmrc-tax-and-nics-receipts-for-the-uk

Receipts data based on company registered addresses do not reflect where liabilities are accrued or where employees are based. For example, the data on receipts from companies with registered addresses in Northern Ireland will not include businesses registered in Wales, Scotland, or England, who have a presence and pay employees in Northern Ireland.

James Murray
Chief Secretary to the Treasury
10th Oct 2025
To ask the Chancellor of the Exchequer, if she will publish the Valuation Office Agency presentation entitled Use of AVMs – Council Tax revaluation in Wales, given at the Conference of Valuation Agencies in October 2024.

Information about how the Valuation Office Agency (VOA) uses model assisted valuation and mass appraisal to support large-scale valuation is available on GOV.UK: How model assisted valuation delivers large-scale property valuations - GOV.UK.

Dan Tomlinson
Exchequer Secretary (HM Treasury)
10th Oct 2025
To ask the Chancellor of the Exchequer, with reference to page 25 of the Valuation Office Agency's document entitled Annual Report and Accounts 2024-25, published on 17 July 2025, if she will publish the training manual for the Valuation Operating System for council tax.

The training material the Valuation Office Agency (VOA) has produced on the Valuation Operating System is for internal staff use only.

Dan Tomlinson
Exchequer Secretary (HM Treasury)
10th Oct 2025
To ask the Chancellor of the Exchequer, if she will set out the the policy of the Valuation Office Agency on amending the valuation of (a) schools and (b) hospitals following the installation of rooftop solar panels.

The Valuation Office Agency (VOA) applies the law as it stands when valuing domestic and non-domestic properties.

In relation to solar panels, the legal position is set out in the Rating Manual, which is published on gov.uk: Section 5a: valuation of all property classes - Power generators - Guidance - GOV.UK, in particular Appendix 1: rateability of microgeneration schemes refers.

Dan Tomlinson
Exchequer Secretary (HM Treasury)
16th Sep 2025
To ask the Chancellor of the Exchequer, if she will list the ten most frequently (a) used commodity codes for imports and (b) types of goods imported from illegal settlements in the Occupied Palestinian Territories in 2024.

The information requested is not available.

Dan Tomlinson
Exchequer Secretary (HM Treasury)
16th Sep 2025
To ask the Chancellor of the Exchequer, what proportion of goods from the illegal settlements in the Occupied Palestinian Territories are passed-off as coming from Israel.

The UK Government has a clear position that Israeli settlements in Palestine are illegal under international law. Goods produced in these settlements are not entitled to benefit from preferential tariff treatment under the UK’s current trade agreements with the Palestinian Authority and Government of Israel.

Where there are doubts about the origin of goods that have been declared as being of Israeli origin, HMRC will undertake checks to verify the origin of those goods to ensure fiscal compliance. HMRC does not however provide specific details regarding checks as it may serve to undermine compliance activity.

Dan Tomlinson
Exchequer Secretary (HM Treasury)
16th Sep 2025
To ask the Chancellor of the Exchequer, how many times HMRC recorded imported goods whose country of origin was falsely labelled as Israel in 2024 .

The UK Government has a clear position that Israeli settlements in Palestine are illegal under international law. Goods produced in these settlements are not entitled to benefit from preferential tariff treatment under the UK’s current trade agreements with the Palestinian Authority and Government of Israel.

Where there are doubts about the origin of goods that have been declared as being of Israeli origin, HMRC will undertake checks to verify the origin of those goods to ensure fiscal compliance. HMRC does not however provide specific details regarding checks as it may serve to undermine compliance activity.

Dan Tomlinson
Exchequer Secretary (HM Treasury)
16th Sep 2025
To ask the Chancellor of the Exchequer, pursuant to the Answer of 8 September 2025 to Question 71207 on National Security: Finance, if she will place publish a copy of the (a) Government’s and (b) NATO guidance on the definition of (i) defence and (bii) security related expenditure, for the purposes of the UK Government meeting its NATO commitments.

The NATO definition of defence expenditure, and defence and security related expenditure can be found on the NATO website:

NATO - Topic: Defence expenditures and NATO’s 5% commitment

These definitions are used by the UK and all NATO allies when reporting their NATO qualifying expenditure.

James Murray
Chief Secretary to the Treasury