Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of irrecoverable VAT on Further Education colleges’ ability to invest in teaching facilities, specialist equipment and skills provision.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Further Education (FE) funding is vital to ensure people are being trained in the skills they need to thrive in the modern labour market. The 2025 Spending Review provided an additional £1.2 billion per year by 2028-29 for skills and £1.7 billion of capital funding to help colleges maintain the condition of their estate. In addition, the Government is providing £375 million of capital investment to support the FE system to accommodate increasing student numbers.

For their non-business activity, FE colleges are unable to reclaim VAT incurred. We operate several VAT refund schemes for schools and academies which are designed variously to ensure that VAT is not a burden on local taxation, and that academies are not disincentivised to leave LA control. FE colleges do not meet the criteria for either scheme.

In relation to business activity, FE colleges enjoy an exemption from VAT which means that they do not have to charge VAT to students but cannot recover it either.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the contribution of regional brewers on local economies and tourism.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Government is committed to ensuring that the beer and pub sector remains diverse, competitive and rooted in local communities, supporting investment and growth across towns and villages. The manufacture of alcoholic beverages supports jobs across the country with over 75% of employees working outside of London and the South East in 2024.

Small Producer Relief (SPR) supports SMEs and new entrants by permitting smaller producers who make 4,500 hectolitres or fewer of alcohol per year to pay reduced duty rates on all products below 8.5% ABV. At Budget 2025, the government increased the cash discount provided to small producers, maintaining the relative value of SPR compared to the main duty rates.

In addition, the Government has conducted a review of the beer market to determine whether there are any structural barriers preventing small breweries from accessing pubs, the findings from which are currently being reviewed. We will be announcing the outcome of the review in due course.

More broadly, we are keen to ensure that Britain’s coastline – including the Suffolk coast – remain an attraction to domestic and international visitors. The Government has set an ambitious goal to grow annual inbound tourism to 50 million visitors by 2030. To help achieve this, we have established a new Visitor Economy Advisory Council, which is currently helping to co-create a Visitor Economy Growth Strategy. The Strategy endeavours to share the benefits of tourism across every nation and region, including coastal and seaside areas.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of the VAT treatment of Further Education colleges on learners from disadvantaged backgrounds.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Further Education (FE) funding is vital to ensure people are being trained in the skills they need to thrive in the modern labour market. The 2025 Spending Review provided an additional £1.2 billion per year by 2028-29 for skills and £1.7 billion of capital funding to help colleges maintain the condition of their estate. In addition, the Government is providing £375 million of capital investment to support the FE system to accommodate increasing student numbers.

For their non-business activity, FE colleges are unable to reclaim VAT incurred. We operate several VAT refund schemes for schools and academies which are designed variously to ensure that VAT is not a burden on local taxation, and that academies are not disincentivised to leave LA control. FE colleges do not meet the criteria for either scheme.

In relation to business activity, FE colleges enjoy an exemption from VAT which means that they do not have to charge VAT to students but cannot recover it either.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether her Department has considered extending Section 33 VAT refunds to Further Education colleges.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Further Education (FE) funding is vital to ensure people are being trained in the skills they need to thrive in the modern labour market. The 2025 Spending Review provided an additional £1.2 billion per year by 2028-29 for skills and £1.7 billion of capital funding to help colleges maintain the condition of their estate. In addition, the Government is providing £375 million of capital investment to support the FE system to accommodate increasing student numbers.

For their non-business activity, FE colleges are unable to reclaim VAT incurred. We operate several VAT refund schemes for schools and academies which are designed variously to ensure that VAT is not a burden on local taxation, and that academies are not disincentivised to leave LA control. FE colleges do not meet the criteria for either scheme.

In relation to business activity, FE colleges enjoy an exemption from VAT which means that they do not have to charge VAT to students but cannot recover it either.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to the Memorandum of Understanding: accessing HMRC information to assist honours committees in making recommendations about awarding honours to individuals, between Cabinet Office and HMRC, what were the conclusions of the review that took place on 12 June 2025.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Memorandum of Understanding (MoU) agreed between HMRC and the Cabinet Office on 19 October 2023 sets out the arrangements under which HMRC may disclose information to support the honours process.

A review of the operation of the MoU took place on 29 November 2024 as part of routine governance activity. The review concluded that the arrangements continued to operate as intended and it did not result in any material changes. As the arrangements were unchanged, no further review was carried out on 12 June 2025. The MoU remains in force until 12 June 2027. Any future updates would be reflected in a revised agreement when agreed and published.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 21 January 2026 to Question 105915 on Katie Martin, for what reason she is unpaid; and how many and what proportion of (a) female and (b) male advisers to her Department are unpaid.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Katie Martin is a Business Adviser to the Chancellor, appointed as a Direct Ministerial Appointment.

Direct Ministerial Appointments are generally unpaid, reflecting their part-time, advisory nature. HM Treasury currently has nine unpaid Direct Ministerial Appointments: three are held by women and six by men (37.5% and 62.5% respectively). HM Treasury also has two paid Direct Ministerial Appointments, one held by a woman and one held by a man.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will make an assessment of the potential impact of the rise in Employer's National Insurance Contributions on businesses hiring women and young people.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

A Tax Information and Impact Note (TIIN) was published alongside the introduction of the Bill containing the changes to employer NICs. The TIIN sets out the impact of the policy on the exchequer, the economic impacts of the policy, and the impacts on individuals, businesses, and civil society organisations, as well as an overview of the equality impacts.

The Office for Budget Responsibility also published the Economic and Fiscal Outlook (EFO) in March 2026, which sets out a detailed forecast of the economy and public finances. The OBR expect that employment levels will rise in every year of the forecast, reaching 35.3m in 2030-31.

The Government is committed to supporting young people to earn and learn. That is why we have recently announced that we will offer a guaranteed job to young people on Universal Credit, who are unemployed for over 18 months. This will provide an opportunity for young people to gain essential skills and experience and prevent the damaging effects of long-term unemployment. This initiative forms a key part of the Government’s Youth Guarantee and will build upon existing employment support and sector-based work academies (SWAPs) currently being delivered by the Department for Work and Pensions (DWP)

Employers can claim a number of employer NICs reliefs including those for under-21s and under-25 apprentices. This means employers will pay no employer NICs for apprentices under 25 or employees under 21 on earnings up to £50,270.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she had discussions with the Secretary of State for Culture, Media and Sport on the potential impact of raising betting duty on Greyhound Racing alongside general sports duty in 2027; and what assessment she has made of the potential merits of bringing betting duty in line with the rate of duty on horse racing.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

At Budget 2025, the government announced a package of changes to gambling duties which will raise over £1 billion per year to support the public finances and forms part of our ambition to create a fair, modern and sustainable tax system.

As part of this package, remote betting will see an increase from 15% to 25% from 1 April 2027. The government is protecting horseracing from these changes as horserace bets are already subject to a mandatory 10% levy. Recognising this unique position, there will therefore be no change to the duty for bets on UK horseracing, whether in person or online. While operators can pay a voluntary levy of 0.6 per cent on greyhound bets, they are not subject to the same 10 per cent mandatory levy that bets on horseracing are.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether HMRC has issued guidance on (a) whether improper payments made to public officials are taxable for (i) Income Tax and (ii) National Insurance and (b) in what circumstances enforcement action should be taken to recover unpaid tax.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The income tax and National Insurance Contributions status of any payment made to an employee or a public official will depend on the specific facts and circumstances. Generally, where a payment is received because of a person’s employment or public office, it should be taxed as employment income. Payments may still be taxable, even if not treated as employment income.

HMRC will take action to recover unpaid tax and National Insurance Contributions, where it is appropriate to do so.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of Business Rates policy on employment in hospitality-dependent areas.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Government has announced a £4.3 billion business rates support package to protect ratepayers from large overnight increases in bills.

In addition, the Government is introducing permanently lower tax rates for eligible RHL properties. These are worth almost £1 billion per year, and will benefit over 750,000 properties.

On top of this, pubs and live music venues will also benefit from 15% off their new business rates bills, ahead of their bills being frozen in real terms for a further two years.

As a result, over half of ratepayers will see no bill increases next year, including 23% seeing their bills go down. Government support also means that most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether the Valuation Office Agency plans to amend rateable values for rural pubs in the context of proposed changes to drink driving thresholds.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Rateable values represent the annual rent a property could reasonably have been expected to achieve at the Antecedent Valuation Date (AVD), reflecting market evidence at that point in time. For the current 2023 rateable values the AVD is 1 April 2021, and for the 2026 revaluation, it is 1 April 2024.

The Government will launch a review on how pubs are valued for business rates.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether there was ant cost to the public purse of settling the case in the United States between Andrew Mountbatten-Windsor and Virginia Giuffre in 2022.

Answered by James Murray - Chief Secretary to the Treasury

No public money was used to pay the legal or settlement fees to which the Hon Member refers.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment has HM Treasury made of the potential impact of Making Tax Digital for Income Tax on self-employed childminders and other home-based childcare providers.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Childminders make a significant contribution to children’s development, learning, and wellbeing. The Government has eased rules on working from schools and community centres and increased early years funding rates above 2023 average fees. These increases reflect increased costs, and from April 2026, local authorities must pass at least 97 per cent of funding to providers.

Only a small proportion of childminders with qualifying income over £50,000 will be mandated into Making Tax Digital (MTD) for income tax from April 2026. Childminders moving to MTD for income tax can continue to claim tax relief for household costs, wear and tear of household items and furniture, and food and drink, by deducting actual business costs. This ensures childminders receive tax relief for all of the costs that they incur in relation to their childminding business.

The Government will monitor the impact of MTD for income tax on childminders and other home-based childcare providers in the same way as it will for all sole traders moving to MTD for income tax.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to the Treasury Select Committee, Work of HM Revenue and Customs - Oral evidence, HC 416, 13 January 2026, Question 480, if she will publish equivalent figures for the average change in Rateable values for pubs between 2023 and 2026 Rating Lists for pubs under VOA special category code 227.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Valuation Office Agency published data relating to your request can be found here.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether her Department has made an assessment of the potential impact of the time taken for export inspections on UK exporters, international competitiveness, customer confidence and business survival.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

In May 2025 HMRC published a research report which explored the impact of border checks with around 35 traders and intermediaries. Businesses reported that moving goods across the border was generally a smooth process. The report found that documentary checks are the most frequent and least disruptive, and are often resolved within 2 hours. Clearance may take longer for strategic exports or for physical checks, which occur less often.

HMRC is committed to reducing export delays while meeting international obligations. HMRC provides clear guidance and direct support to help businesses navigate export controls, whilst applying risk-based checks to minimise disruption for legitimate trade.

HMRC works closely with Border Force and industry partners to improve processes, introducing digital solutions, and offer training and self-assessment tools to support compliance.

The Export Control Joint Unit (ECJU) offers a service for exporters who wish to check whether there are concerns about the consignee or end-user of the goods. Traders may wish to consider using this service before the goods are shipped.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what the average processing time is for export consignments subject to additional checks by HMRC and Border Force; and what steps her Department is taking to reduce backlogs for compliant exporters.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

In May 2025 HMRC published a research report which explored the impact of border checks with around 35 traders and intermediaries. Businesses reported that moving goods across the border was generally a smooth process. The report found that documentary checks are the most frequent and least disruptive, and are often resolved within 2 hours. Clearance may take longer for strategic exports or for physical checks, which occur less often.

HMRC is committed to reducing export delays while meeting international obligations. HMRC provides clear guidance and direct support to help businesses navigate export controls, whilst applying risk-based checks to minimise disruption for legitimate trade.

HMRC works closely with Border Force and industry partners to improve processes, introducing digital solutions, and offer training and self-assessment tools to support compliance.

The Export Control Joint Unit (ECJU) offers a service for exporters who wish to check whether there are concerns about the consignee or end-user of the goods. Traders may wish to consider using this service before the goods are shipped.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will take steps to reduce the time taken for consignments accompanied by valid Export Control Joint Unit licences to clear the border.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

In May 2025 HMRC published a research report which explored the impact of border checks with around 35 traders and intermediaries. Businesses reported that moving goods across the border was generally a smooth process. The report found that documentary checks are the most frequent and least disruptive, and are often resolved within 2 hours. Clearance may take longer for strategic exports or for physical checks, which occur less often.

HMRC is committed to reducing export delays while meeting international obligations. HMRC provides clear guidance and direct support to help businesses navigate export controls, whilst applying risk-based checks to minimise disruption for legitimate trade.

HMRC works closely with Border Force and industry partners to improve processes, introducing digital solutions, and offer training and self-assessment tools to support compliance.

The Export Control Joint Unit (ECJU) offers a service for exporters who wish to check whether there are concerns about the consignee or end-user of the goods. Traders may wish to consider using this service before the goods are shipped.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made with Cabinet colleagues of the potential impact of the decision to make inheritance tax applicable to private businesses on (a) SME owners, (b) employees and (c) tax revenues.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The reforms to agricultural property relief and business property relief from 6 April 2026 get the balance right between supporting farms and businesses, fixing the public finances, and funding public services. The reforms reduce the inheritance tax advantages available to owners of agricultural and business assets, but still mean those assets will be taxed at a much lower effective rate than most other assets. The Government will maintain very significant levels of relief from inheritance tax beyond what is available to others and compared to the position before 1992 when the rate of relief was a maximum of 50 per cent on all agricultural and business assets, including the first £2.5 million. Where inheritance tax is due, those liable for a charge can pay any liability on the relevant assets over 10 annual instalments, interest-free.

The reforms announced by the Government are expected to result in up to 185 estates claiming agricultural property relief, including those also claiming business property relief, paying more inheritance tax in 2026-27. This means around 85 per cent of estates claiming agricultural property relief, including those that also claim for business property relief, will not pay any more tax.

Excluding estates only holding shares designated as ‘not listed’ on the markets of recognised stock exchanges, the reforms are also expected to result in up to 220 estates across the UK only claiming business property relief paying more inheritance tax in 2026-27. This means just over 80 per cent of such estates making claims are forecast to not pay any more inheritance tax.

A tax information and impact note has been published, which sets out the reforms are not expected to have a significant macroeconomic impact. This is available at www.gov.uk/government/publications/changes-to-agricultural-property-relief-and-business-property-relief/agricultural-property-relief-and-business-property-relief-changes.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will take steps to uprate the mileage rate that can be claimed for tax purposes.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Approved Mileage Allowance Payments (AMAPs) are used by employers to reimburse an employee's expenses for business mileage in their private vehicle. These rates are also used by self-employed drivers to claim tax relief on business mileage (simplified motoring expenses) and can be used by organisations to reimburse volunteers who use their own vehicle for voluntary purposes. Employees can claim up to 45p/mile for the first 10,000 miles annually, followed by 25p/mile thereafter. An additional 5p/mile can be claimed for each passenger transported.

As with all taxes, the Government welcomes representations from the public on how the tax system can be improved. The Chancellor makes decisions on tax policy at fiscal events in the context of public finances.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether it is her Department's policy that (a) Ministers and (b) special advisers use the disappearing messages function on Whatsapp on Government devices.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The department’s policy is to follow the Cabinet Office’s published guidance on the use of non-corporate communication channels.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what the total value was of dividend payments made to Tonnage Tax qualifying companies by companies not resident in the UK for tax purposes in each year since 2003-04 to date.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The information required is not readily available. Most dividends from non-UK resident companies are exempt in any event and tax risk is accordingly low.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to page 79 of the HM Budget 2025 Policy Costings, published in November 2025, for what reason the Exchequer Impact of the Cash ISA changes fluctuate from (a) £5 million in 2028-29 to (b) £35 million in 2029-30 to (c) £15 million in 2030-31.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

The figures set out on page 79 of the Budget 2025 Policy Costings document reflect the estimated Exchequer impact from a combination of savings tax changes.

The savings measures covered are:

1. Making the Help to Save scheme permanent from April 2027,
2. Maintaining the total ISA annual subscription limit at £20,000 with cash limit reduced to £12,000 for under-65s from April 2027,
3. Delaying the ISA digitalisation until April 2028, and
4. Maintaining the ISA subscription limits until 2030/31.

The profile of the Exchequer impacts reflects the different commencement dates of these changes, as well as the timing of receipts collected through Self-Assessment.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of Link’s possible responsibility for delivering access to banking services and access to cash services.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

Banking is changing, with many customers benefiting from the convenience and flexibility of managing their finances remotely. However, the Government understands the importance of face-to-face banking services to communities and is committed to supporting sufficient access for customers across the country.

The Financial Conduct Authority (FCA) assumed regulatory responsibility for access to cash in September 2024. Where a resident, community organisation or other interested party feels access to cash in their community is insufficient, they can submit a request for a cash access assessment. LINK, the independent industry coordinating body responsible for conducting access to cash assessments, will then assess a community’s access to cash needs, and will recommend appropriate solutions, including banking hubs, where it considers a community requires additional cash services.

LINK’s assessment criteria are based on rules set by the FCA. The FCA’s rules require LINK to consider a range of factors in their assessments. This includes travel times to nearby cash facilities and local population demographics, including the levels of vulnerability and the number of elderly people within the community.

Any decisions on changes to LINK’s independent assessment criteria are a matter for LINK, the financial services sector, and for the FCA, which oversees the access to cash regime. Neither the FCA or LINK have responsibility for access to banking or in-person services.

To support communities across the UK, the financial services industry is committed to rolling out 350 banking hubs across the UK by the end of this Parliament. Over 270 hubs have been announced so far, and more than 210 are already open.

Banking hubs provide access to everyday counter services through Post Office staff, including cash withdrawals and deposits, balance enquiries and bill payments. They also contain dedicated rooms where customers can see community bankers from their own bank to carry out other banking services.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, through which (a) companies and (b) registries HM Government holds its crypto-assets.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

Neither the Treasury nor central Government hold any cryptoassets. However, the Government recognises the transformative potential of cryptoassets and blockchain technologies to drive economic growth in the UK and increase efficiencies across financial markets.

We are therefore committed to making the UK a world leading destination for cryptoassets and have taken steps to establish a new financial services regulatory regime for cryptoassets.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many directors with responsibility for human resources are employed in her Department and its executive agencies; and how many of those directors hold professional HR qualifications from the Chartered Institute of Personnel and Development or equivalent professional bodies.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

Across HMT Treasury and its agencies there are two directors with responsibility for human resources, and they are both Chartered Fellows of CIPD.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to the FCA's letter to Stewarts LLPs, dated 23 January 2026, what assessment her Department has made of the level of compliance of insurers with the FCA's expectations to review and revisit Covid Business Interruption claims following post-Test Case court rulings.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

The Financial Conduct Authority (FCA), as the independent regulator for financial services, sets the conduct standards required of insurance firms. The FCA has made clear its expectation that insurers carefully consider how new legal rulings affect claims they have already decided. It is for the FCA to supervise firms and, if necessary, take action against those that do not comply with its rules. The FCA has robust powers to take action where it deems appropriate.

The FCA’s 23 January letter (available online at: https://www.fca.org.uk/publication/correspondence/fca-response-insurance-open-letter.pdf) stated that the FCA stopped publishing business interruption claims data in March 2023. Questions about data held by the FCA can be addressed directly to the FCA.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what data the Financial Conduct Authority holds on the number of Covid Business Interruption claims that were reopened or reassessed by insurers following post-Test Case court judgments.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

The Financial Conduct Authority (FCA), as the independent regulator for financial services, sets the conduct standards required of insurance firms. The FCA has made clear its expectation that insurers carefully consider how new legal rulings affect claims they have already decided. It is for the FCA to supervise firms and, if necessary, take action against those that do not comply with its rules. The FCA has robust powers to take action where it deems appropriate.

The FCA’s 23 January letter (available online at: https://www.fca.org.uk/publication/correspondence/fca-response-insurance-open-letter.pdf) stated that the FCA stopped publishing business interruption claims data in March 2023. Questions about data held by the FCA can be addressed directly to the FCA.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps she is taking to support young people with the cost of living.

Answered by James Murray - Chief Secretary to the Treasury

At the Autumn Budget in 2025, the government took action to bear down on prices and target everyday expenses, including taking an average of £150 off household energy bills from this April.

The Renters’ Rights Act 2025 will strengthen protections for private renters and help tenants challenge unreasonable rent increases.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether her Department has made any assessment of the potential merits of introducing a basic income for people working in the arts, similar to the Basic Income for the Arts recently introduced in Ireland.

Answered by James Murray - Chief Secretary to the Treasury

The government recognises the important role of supporting the arts. This support is primarily delivered through Arts Council England, which invests over £440 million annually, supporting the creation and promotion of new artistic work and talent.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what recent assessment she has made of the potential impact of her policies on levels of unemployment.

Answered by James Murray - Chief Secretary to the Treasury

Economic growth is this government’s number one priority.

The OBR’s November forecast, which accounts for the impacts of government policy, judges that employment will increase in every year of the forecast, and will be higher in every year than in their Spring 2025 forecast.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many public sector pensions have been forfeited due to convictions for violent crimes in each of the last 10 years.

Answered by James Murray - Chief Secretary to the Treasury

HM Treasury does not administer public sector pension schemes, and does not hold this information.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of employer costs on recruitment freezes the private sector.

Answered by James Murray - Chief Secretary to the Treasury

Economic growth is this government’s number one priority.

The OBR’s November forecast, which accounts for the impacts of government policy, judge that employment will increase in every year of the forecast, and will be higher in every year, than in their Spring 2025 forecast.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what fiscal steps she is taking to help reduce the number of unemployed young people in Staffordshire.

Answered by James Murray - Chief Secretary to the Treasury

This Government is committed to tackling youth unemployment by investing in young people’s futures. At the Budget we announced over £1.5 billion of investment over the next three years, including £820 million for the expanded Youth Guarantee to help young people earn or learn, and £725 million for the Growth and Skills Levy to support apprenticeships for young people.

Through the expanded Youth Guarantee, young people aged 16 to 24 across Great Britain, including in Staffordshire, will receive enhanced support to move into work or training.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the answer of 4 November 2025 to Question 85189 on National Wealth Fund: Workplace Pensions, and with reference to page 19 of the UK Infrastructure Bank's document entitled Framework document, published on 9 January 2024, whether the Civil Service Pay guidance applies to the National Wealth Fund; and whether the Chief Secretary to the Treasury’s pay controls apply to the body.

Answered by James Murray - Chief Secretary to the Treasury

National Wealth Fund employees are subject to the Civil Service Pay guidance, including pay controls.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether the Office for Budget Responsibility will publish a fiscal mandate assessment alongside the Spring Statement.

Answered by James Murray - Chief Secretary to the Treasury

As the Chancellor announced at Budget 2025, the OBR will assess performance against the fiscal rules once a year at the Budget, in line with the government’s commitment to a single major fiscal event per year.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what recent discussions she has had with the Financial Conduct Authority on the potential impact of the distribution of ATMs which charge customers to withdraw money on people in (a) North East Somerset and Hanham and (b) England.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

The Government recognises that cash continues to be used by millions of people across the UK, including those in vulnerable groups, and is committed to protecting access to cash for individuals and businesses.

Under the Financial Services and Markets Act 2023, the Financial Conduct Authority (FCA) has responsibility and powers to protect access to cash, including free facilities for personal current account holders. The FCA’s most recent data shows that 99.2% of the urban population live within 1 miles of a free to use cash access point offering withdrawals. In rural areas, 98.5% of people live within 3 miles of a free to use cash access point offering withdrawals.

LINK, the UK’s not‑for‑profit, independently governed ATM operator, publish data on the number of ATMs across each parliamentary constituency. This includes a breakdown of the number of pay-to-use ATMs operated by the LINK network. LINK data estimates that in 2025, there were 42,403 ATMs in the UK, including 8,693 pay-to-use ATMs. In the constituency of North-East Somerset and Hanham, LINK data identifies that there are 4 pay-to-use ATMs out of 28 ATMs overall. This data can be found at https://www.link.co.uk/data-research/the-atm-network

Customers can also access everyday cash and banking services at Post Office branches. The Post Office Banking Framework allows personal and business customers of participating banks are able to withdraw and deposit cash, for personal customers this service is free. Customers are also able to check their balance, pay bills and cash cheques at over 10,000 Post Office branches across the UK.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether her Department has a policy on targeting levels of house price inflation.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

The government does not set a target for house price inflation.

The UK has a 2% inflation target, measured by the 12 month increase in the Consumer Prices Index (CPI). CPI is a broad measure of consumer prices based on a representative basket of goods and services. The independent Monetary Policy Committee of the Bank of England is responsible for setting monetary policy to meet this target in line with international best practice.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 25 February 2026 to Questions 113526 and 113527, what stage she is at in the appointment process for the Digital Markets Champion.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

I refer the member to the answer given to 113526 and 113527 on the 25 February 2026.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what proportion of staff in her Department have (a) office-based, (b) hybrid and (c) remote-working contracts.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

HM Treasury is an office‑based organisation. Staff are employed on office‑based contracts and may work remotely under the Department’s hybrid working policy, which expects at least 60% office attendance. Hybrid working is an informal arrangement and not contractual.

The Department does not generally offer home‑based contracts; full‑time homeworking is only agreed on a temporary basis, for example as a workplace adjustment.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to the Budget Information Security Review, February 2026, paragraph 4.7, whether the new rules that media contact must be authorised by the communications team will (a) allow or (b) prohibit, the pre-Budget briefing of Budget announcements or speculation by HM Treasury special advisers to the media where that briefing has been authorised by Treasury Ministers, but not authorised by Civil Servants.

Answered by James Murray - Chief Secretary to the Treasury

As explained by the Budget Information Security Review (BISR), the information security policies at para 4.7 are not new

The approach that applies to briefing is set out in paras 5.19 and 5.20 of the BISR, which notes that they apply to all staff including Special Advisers.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to the Trade Remedies Authority's press release entitled Anti-dumping measure on ironing boards from China maintained, published on 12 February 2026, what the anti-dumping duties on Chinese ironing boards will be spent on.

Answered by James Murray - Chief Secretary to the Treasury

Revenue collected from this and other trade remedies measures is not ringfenced and is therefore part of how public services, including schools, police, and the NHS, are funded.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what recent assessment she has made of the potential impact of costs for businesses on unemployment levels.

Answered by James Murray - Chief Secretary to the Treasury

Economic growth is this government’s number one priority.

Businesses have choices about how they respond to changes in their costs, including through adjusting profits, prices, and patterns of employment, meaning employment is not mechanically affected by any increase in costs.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how much and what proportion of Vehicle Excise Duty receipts was (a) allocated to and (b) spent on road repair and maintenance in the 2024-25 tax year.

Answered by James Murray - Chief Secretary to the Treasury

The Consolidated Fund receives the proceeds of Vehicle Excise Duty along with most other tax revenues to support public services and investment in infrastructure, including vehicle infrastructure and road maintenance.

The Government is going well beyond its promise to fix an additional one million potholes per year, by providing funding to fix the equivalent of more than seven million extra potholes in 2025/26 in England.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what data (a) her department and (b) NISTA holds on the number of PFI contracts which are due to expire in each of the next three years; and what guidance has been given to central government on PFI expiry and next steps.

Answered by James Murray - Chief Secretary to the Treasury

HM Treasury publishes aggregate information on PFI and PF2 projects annually, including data on contract expiry dates.

NISTA has published guidance for contracting authorities on managing PFI contract expiry and next steps.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 22 November 2024 to Question 14351 on Ministerial Powers, whether any confidential Ministerial directions have been issued since July 2024.

Answered by James Murray - Chief Secretary to the Treasury

Details of all published Ministerial Directions can be found on the GOV.UK website.

Information on confidential Ministerial Directions is not published. The process for confidential Ministerial Directions is set out in Managing Public Money: https://www.gov.uk/government/publications/managing-public-money

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential merits of allocating and ring-fencing funding for strategic rail infrastructure in Northern Ireland.

Answered by James Murray - Chief Secretary to the Treasury

Responsibility for rail infrastructure in Northern Ireland is devolved to the Northern Ireland Executive. It is the responsibility of the Northern Ireland Executive to allocate funding across devolved areas, and they are accountable to the Northern Ireland Assembly for these decisions.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what recent assessment she has made of the impact of Brexit on the economy.

Answered by Torsten Bell - Parliamentary Secretary (HM Treasury)

The Office for Budget Responsibility (OBR) has included assessments of the economic impacts of leaving the EU in its forecasts since 2016. In March 2020, the OBR estimated that GDP will be 4% lower in the long run than it would have been had the UK not withdrawn from the EU, and that imports and exports will eventually both be 15 per cent lower than had the UK stayed in the EU. As of November 2025, OBRs assumptions were unchanged from its previous assessment.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many officials in her Department hold a professional accountancy qualification.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

53 officials in the department hold a professional accountancy qualification.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 9 February 2026 to Question 110416 on Government Departments: Publicity, whether there are plans for (a) HM Treasury or (b) HMRC to remove the HM reference in its public branding.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

There are no plans for either HM Treasury or HMRC to remove the “HM” reference from their public branding.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will provide an itemised list of imports of exports of (a) fish and fisheries products, (b) wool and (c) meat products from the Falkland Islands.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

HM Revenue & Customs (HMRC) is responsible for the collection and publication of data on imports and exports of goods to and from the UK which includes data on imports of fish and fisheries products, wool and meat products from the Falkland Islands. HMRC releases this information monthly, as an Accredited National Statistic called the Overseas Trade in Goods Statistics (OTS), which is available via their dedicated website (www.uktradeinfo.com ).

From this website, it is possible to build your own data tables based upon bespoke search criteria. To use the tables, you will need the commodity codes for fish, fisheries products, wool and meat products. These codes are publicly available from the UK Trade Tariff at https://www.gov.uk/trade-tariff . Fish are classified within Chapter 03 of the Tariff, wool is found within Chapter 51 and fisheries and meat products within Chapter 16.

The data on the website will, within limitations, tell you the total value of imports of these products into the UK from the Falklands Islands. It includes value and weight (kg) of imports. However, it will not identify individual items as this could identify individual importers. This would be in conflict with Section 18 of the Commissioners for Revenue and Customs Act 2005 (CRCA). CRCA restricts the information that HMRC may disclose publicly on persons making imports and exports.

If you need help or support in constructing a table from the data on uktradeinfo, please contact uktradeinfo@hmrc.gov.uk.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will provide an itemised list of imports of (a) coffee, (b) fish and (c) fish products from Saint Helena.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

HM Revenue & Customs (HMRC) is responsible for the collection and publication of data on imports and exports of goods to and from the UK.

HMRC releases imports and exports information monthly, as an Accredited Official Statistic called the Overseas Trade in Goods Statistics (OTS), which is available via their dedicated website (www.uktradeinfo.com).

From this website, it is possible to build your own data tables based upon bespoke search criteria. To use the tables you will need the commodity codes for coffee, fish, and fish products. These codes are publicly available from the UK Trade Tariff at https://www.gov.uk/trade-tariff. Commodity codes for fish and seafood are classified within Chapter 03 of the Tariff and coffee within Chapter 09.

The data on the website will, within limitations, tell you the total value of imports of these products into the UK from Saint Helena and Tristan Da Cuhna. It includes value and weight (kg) of imports. However, it will not identify individual items as this could identify individual importers. This would be in conflict with Section 18 of the Commissioners for Revenue and Customs Act 2005 (CRCA). CRCA restricts the information that HMRC may disclose publicly on persons making imports and exports.

Unfortunately, it will not be possible to distinguish between imports from Saint Helena and Tristan Da Cunha because for trade statistics purposes the territory of “St Helena” includes imports from Saint Helena, Tristan da Cunha and other islands in this area.

If you need help or support in constructing a table from the data on uktradeinfo, please contact uktradeinfo@hmrc.gov.uk.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will provide an itemised list of imports of (a) Crayfish and Lobster and (b) Fish products from Tristan Da Cunha.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

HM Revenue & Customs (HMRC) is responsible for the collection and publication of data on imports and exports of goods to and from the UK.

HMRC releases imports and exports information monthly, as an Accredited Official Statistic called the Overseas Trade in Goods Statistics (OTS), which is available via their dedicated website (www.uktradeinfo.com).

From this website, it is possible to build your own data tables based upon bespoke search criteria. To use the tables you will need the commodity codes for crayfish, lobster and fish products. These codes are publicly available from the UK Trade Tariff at https://www.gov.uk/trade-tariff. Commodity codes for fish and seafood are classified within Chapter 03 of the Tariff.

The data on the website will, within limitations, tell you the total value of imports of these products into the UK from Saint Helena and Tristan Da Cuhna. It includes value and weight (kg) of imports. However, it will not identify individual items as this could identify individual importers. This would be in conflict with Section 18 of the Commissioners for Revenue and Customs Act 2005 (CRCA). CRCA restricts the information that HMRC may disclose publicly on persons making imports and exports.

Unfortunately, it will not be possible to distinguish between imports from Saint Helena and Tristan Da Cunha because for trade statistics purposes the territory of “St Helena” includes imports from Saint Helena, Tristan da Cunha and other islands in this area.

If you need help or support in constructing a table from the data on uktradeinfo, please contact uktradeinfo@hmrc.gov.uk.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the written answer of 11 December 2025, 971111, if she will provide an itemised table of import-export to the UK in (a) 2025, (b) 2024, (c) 2023, (d) 2022.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

HM Revenue & Customs (HMRC) is responsible for the collection and publication of data on imports and exports of goods to and from the UK which includes data on imports and exports of goods from Turks and Caicos Islands.

HMRC releases this information monthly, as an Accredited National Statistic called the Overseas Trade in Goods Statistics (OTS), which is available via their dedicated website (www.uktradeinfo.com)

From this website, it is possible to build your own data tables based upon bespoke search criteria. You can build tables, using the commodity codes published in the UK Trade Tariff at https://www.gov.uk/trade-tariff

If you need help or support in constructing a table from the data on uktradeinfo, please contact uktradeinfo@hmrc.gov.uk.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the answer of 21 January 2026 to Question 105226 on Small Businesses: Business Rates, whether the relevant Transitional Relief percentage cap under Supporting Small Business Relief scheme applies to small firms which due to higher Rateable Values (a) will no longer be eligible for 100% small business rate relief but which retain a tapered amount of small business rate relief, (b) see a reduction in the tapered amount of small business rate relief but still receive some tapered relief and (c) lose all tapered rate relief.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The 2026 supporting small business (SSB) scheme will support businesses who lose some or all of their small business rates relief, rural rates relief, or retail, hospitality and leisure relief in April. SSB will therefore apply in scenarios (a), (b) and (c).

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential merits of introducing a fixed 4% stamp duty on the purchase of properties.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Stamp Duty Land Tax (SDLT) is charged using a rate structure which rises as properties get more valuable. This means that lower-value properties benefit more from the nil rate band, with the first £125,000 of any property not being charged SDLT at all. This ensures that those who can afford to pay more do so.

SDLT continues to be an important source of Government revenue, raising around £14 billion each year to help pay for the essential services the Government provides.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of the Valuation Office Agency’s reclassification of flexible office spaces as single properties on (a) the level of business rates and (b) small businesses; and whether this reclassification will apply in Scotland.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Valuation Office Agency (VOA) does not operate in Scotland, so whether the reclassification will apply in Scotland is a matter for the Scottish Government.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, for what reason the Valuation Office Agency's business rates estimator tool was taken down.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The estimator tool for England has been removed ahead of business rates bills being issued by local councils.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps HMRC is taking to investigate salons that may not be paying employer National Insurance contributions, VAT liabilities, or pension obligations through the misclassification of staff as self-employed.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

HMRC’s priority is to ensure that everyone pays the tax they are legally required to pay including those in the hair and beauty sector.

HMRC’s approach focuses on preventing non‑compliance from arising in the first place by providing clear guidance and tools. In the case of salon owners and workers, additional support to get their tax obligations right has been provided in collaboration with trade bodies. To help support these customers, HMRC has worked with trade bodies for this sector to develop new educational material and has published guidance on GOV.UK to better explain the employment status and tax implications of different business models. Details can be found at: https://youtu.be/5o3au6PyXG8 and https://www.gov.uk/guidance/check-employment-status-if-you-work-in-hair-and-beauty

At the same time, HMRC is actively tackling disguised employment in salons and making it harder for the minority who deliberately misclassify workers to avoid paying employer National Insurance, VAT, or pension contributions. HMRC carries out targeted compliance activity to identify cases where individuals presented as self‑employed are, in reality, working as employees.

HMRC is committed to tackling false self-employment and will investigate evidence that suggests businesses have misclassified individuals for tax purposes. To report a person or business you think is not paying enough tax please click Report tax fraud or avoidance to HMRC - GOV.UK for more information.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she has considered the potential merits of introducing an income tax rebate and relief for (a) people and (b) households who self-fund their social care costs; and if she will make an assessment of the potential impact of doing so on (a) people with long-term degenerative conditions such as dementia and (b) their immediate families.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

There are a wide range of factors to take into consideration when introducing a tax relief. These include how effective the relief would be at achieving the policy intent, how targeted support would be, whether it adds complexity to the tax system, and the cost.

Tax reliefs are typically of greatest benefit to those paying higher rates of tax. Furthermore, new reliefs also add complexity to the tax system and are likely to result in similar calls for reliefs on other forms of personal expenditure or income, which others may argue are equally deserving.

To support social care authorities to deliver key services, in light of pressures, the Government is making available up to £3.7 billion of additional funding for social care authorities in 2025/26, which includes a £880 million increase in the Social Care Grant. This is part of an overall increase to local Government spending power of 6.8% in cash terms.

Moreover, the Government is making available around £4.6billion of additional funding for adult social care in 2028/29 compared to 2025/26, to support the sector to improve adult social care.

The Government recognises the significant challenges facing the adult social care system and is committed to transforming the sector and supporting the care workforce. Baroness Louise Casey is leading an independent commission to build consensus on reform. The first phase will report in 2026 and will focus on how to make the most of existing resources.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many child benefit enquiries were opened as a result of data-sharing between HMRC and Student Finance England to detect changes in the young person’s further education status; over what timeframe they were opened; and what the outcomes were.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

For 16–19-year-olds included on Child Benefit claims, eligibility is reliant on them being in full-time non-advanced education or approved training.

Data from Student Finance England helps HMRC identify when a young person included in a Child Benefit award may have moved into advanced education (degree level), where the claimant has not notified HMRC. In these circumstances, HMRC will conduct an enquiry with the customer to clarify their young person’s education status.

Based on operational management information, which is subject to change, HMRC conducted enquiries with around 3,000 Child Benefit claimants since late 2023/24, to clarify their child’s education status. Around 2,800 of the enquires resulted in decisions to end the Child Benefit award.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she has assessed the potential merits of applying the proposed 15% business rates relief for pubs to the hospitality, retail and leisure sectors.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Other RHL properties will continue to benefit from the wider £4.3 billion support package announced at Budget. This support package means most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest.

The Government is also introducing new permanently lower tax rates for eligible RHL properties. These new tax rates are worth nearly £1 billion per year and will benefit over 750,000 properties.

More broadly, later this year, the Government will bring forward a new High Streets Strategy to reinvigorate our communities. The Government will work with businesses and representative bodies to pull this Strategy together.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has the made of the potential impact of limiting extended business rates support to pubs on other hospitality, retail and leisure businesses.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Other RHL properties will continue to benefit from the wider £4.3 billion support package announced at Budget. This support package means most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest.

The Government is also introducing new permanently lower tax rates for eligible RHL properties. These new tax rates are worth nearly £1 billion per year and will benefit over 750,000 properties.

More broadly, later this year, the Government will bring forward a new High Streets Strategy to reinvigorate our communities. The Government will work with businesses and representative bodies to pull this Strategy together.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what each (a) value significant and (b) dwellinghouse code used by the Valuation Office Agency for council tax valuations is in (1) England and (2) Wales; and whether any other codes are used.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

For Council Tax valuations, the Valuation Office Agency (VOA) uses ‘Value Significant Codes’ to indicate specific features that are likely to affect the value of a property.

Dwelling house codes allow the VOA to classify dwellings by their architectural style, characteristics and physical property type. They are made up of two parts: ‘Group’ and ‘Type’.

The property data the VOA records is set out here: Property attribute data (PAD) - GOV.UK

Question to the HM Treasury:

|To ask the Chancellor of the Exchequer, pursuant to the answer of 23 December 2025 to Question 98157 on Customs: Digital Technology, how much has been spent on the Single Trade Window programme.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The delivery of the Single trade Window (STW) has been paused and additional funding was not provided in the Spending Review 2025. Therefore, there are currently no HMRC staff assigned to the operational delivery of the STW programme. However, policy development continues with resources from a range of teams including Customs Policy and Strategy and Customer Services and Operations.

The government’s policy development work is focussed on understanding industry needs and designing a service that delivers genuine value to businesses and strengthens the UK’s border system.

The STW programme had £180 million funding allocated at the 2021 Spending Review across three financial years - 2022/23 to 2024/25. The final spend on STW over 22/23, 23/24 and 24/25 was £111.44 million.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the answer of 23 December 2025, to Question 98157, on Customs: Digital Technology, what is the status of the Single Trade Window programme, how many HMRC staff now work on it, and whether it has been funded in the Spending Review 2025.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The delivery of the Single trade Window (STW) has been paused and additional funding was not provided in the Spending Review 2025. Therefore, there are currently no HMRC staff assigned to the operational delivery of the STW programme. However, policy development continues with resources from a range of teams including Customs Policy and Strategy and Customer Services and Operations.

The government’s policy development work is focussed on understanding industry needs and designing a service that delivers genuine value to businesses and strengthens the UK’s border system.

The STW programme had £180 million funding allocated at the 2021 Spending Review across three financial years - 2022/23 to 2024/25. The final spend on STW over 22/23, 23/24 and 24/25 was £111.44 million.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many (a) Valuation Office Agency and (b) HMRC staff by FTE are assigned to equality, diversity and inclusion roles.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

(a) The Valuation Office Agency has 1 Full‑Time Equivalent staff assigned to equality, diversity and inclusion roles.

(b) HMRC has 23.95 Full‑Time Equivalent staff assigned to equality, diversity and inclusion roles.

Note: This reflects the PQ’s requirement for FTE only.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, for what reason some hereditaments in the 2026 Draft Rating List do not have an Unique Address Reference Number listed in their entry.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

There are no properties listed in the 2026 Draft Rating List download that do not have an Unique Address Reference Number assigned to them.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate her Department has made of the additional annual cost to motorists of introducing a weight-based Vehicle Excise Duty system for cars weighing over (a) 1,600kg, (b) 2,000kg, and (c) 2,400kg.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Vehicle Excise Duty (VED) is a tax on vehicles used or kept on public roads. Different rates apply to cars, vans, motorcycles and heavy goods vehicles, 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.

The Government annually reviews the rates and thresholds of taxes and reliefs at fiscal events, and in doing so considers a wide range of factors including complexity, value for money, and administrative burdens for tax payers. The Chancellor makes decisions on tax policy at fiscal events in the context of the public finances.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps her Department is taking to encourage investment in British equities by pension funds.

Answered by Torsten Bell - Parliamentary Secretary (HM Treasury)

The government has taken forward an ambitious programme of reforms to boost UK markets, including overhauling the UK listing and prospectus rules to make it easier for firms to raise the capital they need to grow.

In addition, the government has taken steps through the measures outlined in the Pensions Investment Review to improve long-term returns to pension savers and support UK growth. These will directly support investment in UK growth markets, including firms quoted on AIM and Acquis.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of Making Tax Digital on the number of childminders.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Childminders make a significant contribution to children’s development, learning, and wellbeing. The Government has eased rules on working from schools and community centres and increased early years funding rates above 2023 average fees. These increases reflect increased costs, and from April 2026, local authorities must pass at least 97 per cent of funding to providers.

Only a small proportion of childminders with qualifying income over £50,000 will be mandated into Making Tax Digital (MTD) for income tax from April 2026. Childminders moving to MTD for income tax can continue to claim tax relief for household costs, wear and tear of household items and furniture, and food and drink, by deducting actual business costs. This ensures childminders receive tax relief for all of the costs that they incur in relation to their childminding business.

HMRC engaged with stakeholders including Coram PACEY ahead of Budget 2025. The Government will monitor the impact of MTD for income tax on childminders and other home-based childcare providers in the same way as it will for all sole traders moving to MTD for income tax.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to Council Regulation amending Regulation (EC) No 1186/2009 as regards the elimination of the threshold-based customs duty relief, whether the duty to be paid on the movement of parcels from Great Britain to Northern Ireland will be paid by the person (a) sending the parcel in Great Britain and (b) receiving the parcel in Northern Ireland.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Government is aware of the EU's plans to remove its relief for low value imports from 1 July 2026.

The facilitations under the Windsor Framework are unaffected by this change, meaning goods can continue to move from Great Britain to Northern Ireland under the UK Carrier Scheme and the UK Internal Market Scheme without the need to pay duty. We continue to engage closely with the EU to understand the future arrangements and ensure we can minimise any potential impact on consumers and businesses in Northern Ireland. We will issue appropriate guidance in due course.

As announced at Budget, the Government will remove its low value imports relief by March 2029 at the latest. The Government is consulting on the design of its new arrangements and there is a live consultation open which closes on 6 March.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what guidance her Department plans to issue on whether the planned elimination of the threshold-based customs duty relief applies to (a) business to business, (b) business to consumer and (c) private individual parcel movements.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Government is aware of the EU's plans to remove its relief for low value imports from 1 July 2026.

The facilitations under the Windsor Framework are unaffected by this change, meaning goods can continue to move from Great Britain to Northern Ireland under the UK Carrier Scheme and the UK Internal Market Scheme without the need to pay duty. We continue to engage closely with the EU to understand the future arrangements and ensure we can minimise any potential impact on consumers and businesses in Northern Ireland. We will issue appropriate guidance in due course.

As announced at Budget, the Government will remove its low value imports relief by March 2029 at the latest. The Government is consulting on the design of its new arrangements and there is a live consultation open which closes on 6 March.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether her Department has conducted modelling since July 2024 on the potential revenue that could be raised from a weight-based system of Vehicle Excise Duty for cars.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Vehicle Excise Duty (VED) is a tax on vehicles used or kept on public roads. Different rates apply to cars, vans, motorcycles and heavy goods vehicles, 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.

The Government annually reviews the rates and thresholds of taxes and reliefs at fiscal events, and in doing so considers a wide range of factors including complexity, value for money, and administrative burdens for tax payers. The Chancellor makes decisions on tax policy at fiscal events in the context of the public finances.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will make an assessment of the potential merits of delaying the application of "Making Tax Digital" to childminders.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Childminders make a significant contribution to children’s development, learning, and wellbeing. The Government has eased rules on working from schools and community centres and increased early years funding rates above 2023 average fees. These increases reflect increased costs, and from April 2026, local authorities must pass at least 97 per cent of funding to providers.

Only a small proportion of childminders with qualifying income over £50,000 will be mandated into Making Tax Digital (MTD) for income tax from April 2026. Childminders moving to MTD for income tax can continue to claim tax relief for household costs, wear and tear of household items and furniture, and food and drink, by deducting actual business costs. This ensures childminders receive tax relief for all of the costs that they incur in relation to their childminding business.

HMRC engaged with stakeholders including Coram PACEY ahead of Budget 2025. The Government will monitor the impact of MTD for income tax on childminders and other home-based childcare providers in the same way as it will for all sole traders moving to MTD for income tax.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she has made an assessment of the potential merits of compensation for HMRC staff due to the late award of the Flexibility Payment.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

HMRC has considered the appropriateness and potential merits of compensation and reflected on the factors set out below:

• The new Flexibility rates required complex payroll system design, build and testing to ensure the 3,000 eligible staff would be paid correctly for their various working patterns.

• Throughout the relevant period between June 2025 – November 2025, HMRC frequently updated staff and Departmental Trade Union representatives on progress and timings.

• For clarity, the late award of the Flexibility Payment, refers to the new June 2025 rates. As standard practice, staff had continued to receive the pre-2025 Flexibility Payment rates to ensure they received their regular income.

• Staff received the new June 2025 Flexibility Payment rates in December 2025, which included backdated arrears. The arrears reflected the difference between the new June 2025 rate, and the pre-June 2025 rate that individuals had continued to receive between June 2025 – November 2025.

HMRC is acutely aware of its additional role as the UK Tax Authority to ensure that public funds are managed with propriety, regularity, and value for money.

On conclusion of the assessment, HMRC does not believe that the delayed payment of the 2025 Flexibility Payment rates, while staff continued to be paid the former rates are sufficiently exceptional, sustained, or significant to require compensation.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of removing the wear and tear allowance on the viability of businesses owned by registered childminders; and what consultation her Department undertook with representatives of the childminding sector before implementing this change.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Childminders make a significant contribution to children’s development, learning, and wellbeing. The Government has eased rules on working from schools and community centres and increased early years funding rates above 2023 average fees. These increases reflect increased costs, and from April 2026, local authorities must pass at least 97 per cent of funding to providers.

Only a small proportion of childminders with qualifying income over £50,000 will be mandated into Making Tax Digital (MTD) for income tax from April 2026. Childminders moving to MTD for income tax can continue to claim tax relief for household costs, wear and tear of household items and furniture, and food and drink, by deducting actual business costs. This ensures childminders receive tax relief for all of the costs that they incur in relation to their childminding business.

HMRC engaged with stakeholders including Coram PACEY ahead of Budget 2025. The Government will monitor the impact of MTD for income tax on childminders and other home-based childcare providers in the same way as it will for all sole traders moving to MTD for income tax.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many and what proportion of people with Plan 2 student loans had an effective marginal deduction rate of at least (a) 51 per cent and (b) 71 per cent as a result of the combined effects of Income Tax, employee National Insurance contributions and Plan 2 student loan repayments in the 2024-25 tax year.

Answered by James Murray - Chief Secretary to the Treasury

The Plan 2 Student Loan Scheme was introduced in 2012 under the Conservative and Liberal Democrat Coalition Government.

The student finance system is heavily subsidised by government, and lower-earning graduates will always be protected, with any outstanding loan and interest cancelled at the end of the repayment term. It is right that those who are able to repay loans do so.

We will continue to keep the terms of the system under review to ensure the system protects taxpayers and students now and in the future.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will publish the Office for Budget Responsibility (OBR) forecasting schedule agreed between the OBR and her Department.

Answered by James Murray - Chief Secretary to the Treasury

HM Treasury published the Budget Information Security Review on 9 February: https://www.gov.uk/government/publications/budget-information-security-review.

The review states that "The OBR will not publish the full forecast timetable ahead of the 2026 Spring Statement. The OBR will consider, ahead of Budget 2026, whether the current approach to publishing the timetable continues to contribute to transparency and stability as was intended when it was implemented in October 2022 following a recommendation by the OBR’s then non-executive directors"

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential merits of ensuring that the Treasury Green Book takes account of the statutory duty introduced by the Animal Welfare (Sentience) Act 2022 in the appraisal of policies across government.

Answered by James Murray - Chief Secretary to the Treasury

HM Treasury published an updated version of the Green Book on 5^th February, which acknowledges the statutory role of the ASC and includes language in paragraph 8.84 noting that appraisals should consider the effects of a proposal on the welfare of animals.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what the target date is for a new chair of the Office for Budget Responsibility to be in post.

Answered by James Murray - Chief Secretary to the Treasury

HM Treasury launched a competitive external recruitment campaign for a new Chair of the Office for Budget Responsibility (OBR) on 20 February. The intention is that a new Chair is in post by the Budget later this year.

While the Chair’s post is vacant, the two current members of the Budget Responsibility Committee, Professor David Miles and Tom Josephs, will lead the OBR.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of settlement terms for loan charge liabilities in place (a) before and (b) after 2021 on the finances of people affected.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The focus of the Independent Review of the Loan Charge was on taking action to help those individuals who do not yet have certainty about their liabilities, or who still owe money, to move on from this matter. The review identified affordability as a key barrier preventing some individuals from settling and made recommendations to remove this barrier.

The Government has gone further in supporting people on the lowest incomes by providing an additional £5,000 deduction for those in scope of the review. This entirely removes approximately 10,000 individuals from the charge. This will come at a substantial Exchequer cost over the next five years.

It represents the Government’s attempt to provide a fair route to resolution for those who have not settled with HMRC. In turn, those people need to come forward and engage with HMRC in good faith.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many childminders i) across the UK ii) in Northern Ireland are expected to be impacted by the loss of the 10% wear and tear allowance.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Childminders make a significant contribution to children’s development, learning, and wellbeing. The Government has eased rules on working from schools and community centres and increased early years funding rates above 2023 average fees. These increases reflect increased costs, and from April 2026, local authorities must pass at least 97 per cent of funding to providers.

Only a small proportion of childminders with qualifying income over £50,000 will be mandated into Making Tax Digital (MTD) for income tax from April 2026. Childminders moving to MTD for income tax can continue to claim tax relief for household costs, wear and tear of household items and furniture, and food and drink, by deducting actual business costs. This ensures childminders receive tax relief for all of the costs that they incur in relation to their childminding business.

The Government will monitor the impact of MTD for income tax on childminders and other home-based childcare providers in the same way as it will for all sole traders moving to MTD for income tax.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of a visitor levy on the affordability of domestic holidays for UK families; and whether she plans to mitigate additional costs for lower income families.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Government has announced powers for Mayors to introduce a visitor levy on short-term overnight accommodation in their region, to drive economic growth including through support for the local visitor economy, if they so choose.

At Budget, the Government published a consultation so that the public, businesses, and local government could shape the design of these powers. This consultation closed on the 18th of February and the Government will publish a response in due course.

The impacts of the levy will largely be determined by local decisions. Mayors will decide whether to introduce a levy and, if so, consult on specific proposals. We expect Mayors to engage constructively with businesses and their communities to hear their concerns.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the effectiveness of HMRC’s operational capacity and performance standards for processing R&D tax credit repayments.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Government recognises the important role that research and

development (R&D) plays in driving innovation and economic growth as well as the benefits it can bring for society.

HMRC actively balances its compliance efforts with the need to ensure those who are eligible for relief receive it promptly. HMRC consistently meets its aim to process 85% of payable R&D tax credit claims within 40 days. HMRC exceeded this target in both 2023–2024 (92%) and 2024–2025 (90%). For the current financial year so far, HMRC has met its 85% processing target every month.

The Government is committed to improving the administration of the reliefs, to make it easier and more reliable for legitimate claimants while continuing to protect taxpayer money from unacceptable levels of error and fraud in the system.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many metric tonnes of processed aluminium were imported into the UK in each of last recorded five years; from which countries and in what quantities that processed aluminium was imported; and what information her Department holds on (a) how much was spent on purchasing and (b) which companies and government departments were the primary purchasers of processed aluminium in each of the last five years.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

HM Revenue & Customs (HMRC) is responsible for the collection and publication of data on imports and exports of goods to and from the UK.

HMRC releases this information monthly, as an Accredited National Statistic called the Overseas Trade in Goods Statistics (OTS), which is available via their dedicated website (www.uktradeinfo.com). From this website, it is possible to build your own data tables based upon bespoke search criteria. You can build tables, using the commodity codes published in the UK Trade Tariff. Aluminium is classified in Chapter 76 of the tariff.

The website will give information on value, amounts and the countries involved. However, it will not identify imports by individual importers, whether by companies or government department. This would be in conflict with Section 18 of the Commissioners for Revenue and Customs Act 2005 (CRCA). CRCA restricts the information that HMRC may disclose publicly on persons making imports and exports. HMRC do publish a database of UK traders. This provides registered business names and addresses and when they have traded in specific goods with EU and non-EU countries. You can use this to look for traders who have imported aluminium, where they have permitted HMRC to publish their details.

If you need help or support in constructing a table from the data on uktradeinfo, please contact uktradeinfo@hmrc.gov.uk.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many metric tonnes of aluminium were exported from the UK for recycling in each of the last five years; to which countries was that aluminium exported; in what quantities was it exported; and how much income to the Exchequer was generated from the sale of that aluminium in each of the last five years.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

HM Revenue & Customs (HMRC) is responsible for the collection and publication of data on imports and exports of goods to and from the UK.

HMRC releases this information monthly, as an Accredited National Statistic called the Overseas Trade in Goods Statistics (OTS), which is available via their dedicated website (www.uktradeinfo.com). From this website, it is possible to build your own data tables based upon bespoke search criteria. You can build tables, using the commodity codes published in the UK Trade Tariff at https://www.gov.uk/trade-tariff. Aluminium is classified in Chapter 76 of the tariff.

The website will give information on value, amounts and the countries where the aluminium was sent. HMRC do not record the reason for export. Any applicable duties for the relevant commodity codes can also be found in the tariff.

If you need help or support in constructing a table from the data on uktradeinfo, please contact uktradeinfo@hmrc.gov.uk.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, in the context of the development of the Circular Economy Growth Plan, whether her Department holds data on (a) how many metric tonnes of recycled aluminium were imported into the UK in each of the last recorded five years;(b) from which countries did the UK import that recycled aluminium; and (c) what was the financial cost of purchasing that recycled aluminium in each of the last recorded five years.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

HM Revenue & Customs (HMRC) is responsible for the collection and publication of data on imports and exports of goods to and from the UK.

HMRC releases this information monthly, as an Accredited National Statistic called the Overseas Trade in Goods Statistics (OTS), which is available via their dedicated website (www.uktradeinfo.com). From this website, it is possible to build your own data tables based upon bespoke search criteria. You can build tables, using the commodity codes published in the UK Trade Tariff. Aluminium is classified in Chapter 76 of the tariff.

The website will give information on value, amounts and the countries involved, however recycled aluminium does not have a dedicated commodity code.

If you need help or support in constructing a table from the data on uktradeinfo, please contact uktradeinfo@hmrc.gov.uk.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, in the context of the development of the Circular Economy Growth Plan, whether her Department holds data on (a) how many metric tonnes of waste aluminium were exported from the UK for recycling in each of the last recorded five years; (b) to which countries was that waste aluminium exported and in what quantities; (c) how much revenue was generated from the sale of that waste aluminium in each of the last recorded five years.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

HM Revenue & Customs (HMRC) is responsible for the collection and publication of data on imports and exports of goods to and from the UK.

HMRC releases this information monthly, as an Accredited National Statistic called the Overseas Trade in Goods Statistics (OTS), which is available via their dedicated website (www.uktradeinfo.com). From this website, it is possible to build your own data tables based upon bespoke search criteria. You can build tables, using the commodity codes published in the UK Trade Tariff. Waste aluminium is classified in section 7602 of the tariff.

The website will give information on value, amounts and the countries where the aluminium was sent. HMRC do not record the reason for export. If you need help or support in constructing a table from the data on uktradeinfo, please contact uktradeinfo@hmrc.gov.uk.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to Section 4.230 of the Autumn Budget 2025, whether she plans to publish the consultation on the new ISA product before the Easter recess.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

At Autumn Budget 25 the government announced that it will publish a consultation in early 2026 on the implementation of a new, simpler ISA product to support first time buyers to buy a home. Once available, this new product will be offered in place of the Lifetime ISA.

The new design will include the government bonus being paid at the point the individual makes a withdrawal for a house purchase. This removes the need for a withdrawal charge and means a saver can withdraw funds, should their circumstances change, without penalty.

It will remain possible to open a Lifetime ISA until the new product becomes available and for account holders to continue to save into their Lifetime ISA in line with the existing rules indefinitely.

Found: Further clarification would be welcomed.31 23 Q 42 24 Q 48; C&AG’s Report, para 3.18 25 HMT, Spending

Found: We understand HM Treasury is currently considering how best to remedy this and provide greater certainty

Found: We understand HM Treasury is currently considering how best to remedy this and provide greater certainty

Found: We urge HM Treasury, the FCA, and the Bank of England to ensure implementation timelines and key expectations

Found: We urge HM Treasury, the FCA, and the Bank of England to ensure implementation timelines and key expectations

Found: HM Treasury has also published detailed proposals/draft instruments for a broader cryptoasset regulatory

Found: HM Treasury has also published detailed proposals/draft instruments for a broader cryptoasset regulatory

Found: We have seen a tsunami of regulation over the past 20 years from the BoE, FCA, HMT, PRA, PSR, TPR, FRC

Found: We have seen a tsunami of regulation over the past 20 years from the BoE, FCA, HMT, PRA, PSR, TPR, FRC

Found: (b) BoE, FCA and HMT: publish the “systemic” trigger criteria and FCA-to-BoE handover process (with

Found: The Government remains committed to reviewing this settlement regularly with HM Treasury and Ofcom to

Found: The Government remains committed to reviewing this settlement regularly with HM Treasury and Ofcom to

Found: Reddaway, Director, National Audit Office, and Marnya Jain, Alternate Treasury Officer of Accounts, HM Treasury

Found: Reddaway, Director, National Audit Office, and Marnya Jain, Alternate Treasury Officer of Accounts, HM Treasury

Found: This has been agreed with HMT colleagues.

Found: To the Department for Work and Pensions (DWP) and HM Treasury: a) What specific mitigations have been

Found: It is currently unclear whether DWP or HM Treasury routinely measure or analyse this interaction, meaning

Found: There are a few key ways to achieve this minimal costs to HM Treasury: 1.

Found: of the Free Trade Agreement between the UK and India: executive summary, gov.uk, July 2025 189 HM Treasury

Found: However, the Committee has previously urged HM Treasury to present both discounted and undiscounted

Found: delivering the carbon budget pathway; • be explicitly endorsed by the Prime Minister’s Office and HM Treasury

Found: Minister for Investment Department for Business and Trade & HM Treasury

Found: responsible for development policy, working closely and in consultation with Number 10, Cabinet Office, HMT

Found: Approval This memorandum has been prepared according to the requirements and guidance set out by HM Treasury

Found: Games Organisers4.74.7Budget Cover Transfer (CO) relating to GREAT funding 5.25.2Budget Cover Transfer (HMT

Found: Consolidated Budgeting Guidance; ● Decrease: £15.8m of Resource DEL ringfenced funding was surrendered to HMT

Found: Approval This memorandum has been prepared according to the requirements and guidance set out by HM Treasury

Found: Consolidated Fund, where it is added to the funds arising from general taxation and is used by HM Treasury

Found: MMO receives ringfenced funding (subject to HMT ringfences for Grant delivery and ODA programmes).

Found: Appraisal follows HM Treasury Green Book guidance and includes sensitivity analysis within Business

Found: HM Treasury confirmed its position on 12 September 2025 that the operational and fraud loss exposures

Found: Director, Yvonne Gallagher, NAO Director, and David Fairbrother, Treasury Officer of Accounts, HM Treasury

Found: The lead department for this topic is HMT and again it is not an area GO-Science or I have involvement

Found: Again, we would like to see a massive campaign with HMT and HMRC working alongside many of us who want

Found: We know that HMT, the Bank of England and the FCA have made great progress.

Found: you for today—for coming, and we look forward in due course to seeing your fellow Minister from HM Treasury

Found: Protected and Policy Ring-fenced budgets These budgets are ring-fenced by HMT, meaning that funding

Question to the Department for Education:

To ask the Secretary of State for Education, pursuant to WPQ109604 answered on 24 February 2026 about Private Education: VAT, whether she has received representations from the independent school sector on introducing a targeted subsidy for small charitable independent schools with fewer than 500 pupils.

Answered by Olivia Bailey - Parliamentary Under-Secretary of State (Department for Education) (Equalities)

HM Treasury published a Tax Information and Impact Note (TIIN) on applying VAT to private school fees. This is accessible at: https://www.gov.uk/government/publications/vat-on-private-school-fees/applying-vat-to-private-school-fees.

The department continues to engage with private school providers, including smaller schools, and representative organisations to ensure they are aware of the requirements outlined in the TIIN.

Question to the Department for Digital, Culture, Media & Sport:

To ask the Secretary of State for Culture, Media and Sport, what assessment she has made of the potential impact of changes to business rates liability from 1 April 2026 on participation in grassroots sport in England; and whether she has made representations to the Chancellor of the Exchequer and the Secretary of State for Housing, Communities and Local Government on that issue.

Answered by Stephanie Peacock - Parliamentary Under Secretary of State (Department for Culture, Media and Sport)

DCMS engaged extensively with HM Treasury in the run up to the Autumn Budget 2025 and provided evidence to HM Treasury on the anticipated impact to the sport and leisure sector.

The Government has announced a support package worth £4.3 billion to protect against ratepayers seeing large overnight increases in their business rates bills because of the revaluation.

In addition, the Government is introducing new permanently lower multipliers for eligible retail, hospitality and leisure properties, which are worth nearly £1 billion per year and will benefit over 750,000 properties.

As a result, over half of ratepayers will see no bill increases, including 23% seeing their bills go down, next year. This also means most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest.

Question to the Department for Education:

To ask the Secretary of State for Education, pursuant to WPQ109601 answered on 23 February 2026, when she last met with the independent school sector to discuss the financial sustainability of small independent schools.

Answered by Olivia Bailey - Parliamentary Under-Secretary of State (Department for Education) (Equalities)

HM Treasury published a Tax Information and Impact Note (TIIN) on applying VAT to private school fees. This is accessible at: https://www.gov.uk/government/publications/vat-on-private-school-fees/applying-vat-to-private-school-fees.

The department continues to engage with private school providers, including smaller schools, and representative organisations to ensure they are aware of the requirements outlined in the TIIN.

Question to the Cabinet Office:

To ask the Minister for the Cabinet Office, whether (a) his Department and (b) the Government Property Agency (i) has made since July 2024 and (ii) plans to make changes to government property spending controls.

Answered by Anna Turley - Minister without Portfolio (Cabinet Office)

The Office of Government Property, within the Cabinet Office, administers the property spend control on behalf of HM Treasury. The last changes to the property spend control were made in May 2024.

At Budget 2025 the government announced reforms to the public spending control and accountability framework. Controls currently delegated to the central government functions, will be replaced by a multi-disciplinary single approval point in HM Treasury for above delegated authority limit spend (DAL).

For below DAL spend, departments will be responsible for ensuring they draw on appropriate functional expertise in their decision-making processes.

Question to the Department for Digital, Culture, Media & Sport:

To ask His Majesty's Government what discussions they have had with the devolved administrations in Scotland, Wales, and Northern Ireland about ending the Listed Places of Worship Grant Scheme; and whether the new Places of Worship Renewal Fund will be subject to the Barnett formula.

Answered by Baroness Twycross - Baroness in Waiting (HM Household) (Whip)

I wrote to Angus Robertson MSP, Cabinet Secretary for Constitution, External Affairs and Culture, regarding the closure of the Listed Places of Worship Grant Scheme. DCMS officials have also met with counterparts in the devolved administrations of Scotland, Wales, and Northern Ireland to discuss the closure and confirm Barnett consequentials were applied as a proportion of overall departmental settlements.

At the Spending Review 2025, HM Treasury agreed budgets for Departments for a three-year period for Resource DEL, and a four-year period for Capital DEL. The Department then completed a Business Planning process to allocate this funding to programmes. This included £92 million (£23 million per year) for the Places of Worship Renewal Fund.

At Spending Reviews, the Devolved Governments generally receive Barnett consequentials as a proportion of overall departmental settlements, not specific funding lines or programmes. Barnett consequentials were confirmed taking into account the overall DCMS allocation, which includes funding for the Places of Worship Renewal fund. Decisions on the allocation of this funding are then for the Devolved Governments to take.

Question to the Department for Education:

To ask the Secretary of State for Education, whether she has had discussions with the Chancellor of the Exchequer on the potential implications for her policies of the report by the IFS entitled Annual report on education spending in England: 2025–26, published in January 2026.

Answered by Georgia Gould - Minister of State (Education)

The department and HM Treasury discuss matters relating to school funding on an ongoing basis. These conversations are supported by government analysis relating to school funding, some of which is in the public domain.

Question to the Cabinet Office:

To ask the Minister for the Cabinet Office, what proportion of the Government estate is managed by the Government Property Agency; which departments, arm’s-length bodies or property portfolios lie within its direct management responsibilities; and what the Government Property Agency’s total expenditure was in 2024–25 on measuring, collecting, reporting or validating greenhouse gas emissions in respect of the parts of the estate for which it is responsible.

Answered by Anna Turley - Minister without Portfolio (Cabinet Office)

Fifty-three per cent (2023/24 53 per cent) of the central government office portfolio, covering c.1,100,000 sqm has been transferred to the Government Property Agency. The Agency provides portfolio services to the following Government departments:

• Advisory, Conciliation and Arbitration Service

• Attorney General’s Office

• Cabinet Office

• Care Quality Commission

• Companies House

• Crown Commercial Service

• Crown Prosecution Service

• Department for Business & Trade

• Department for Education

• Department for Energy, Security and Net Zero

• Department for Culture Media and Sport

• Department of Health & Social Care

• Government Actuary’s Department

• Ministry of Housing Communities & Local Government

• Disclosure & Barring Services

• Northern Ireland Office

• The Insolvency Service

• Foreign & Commonwealth Office

• HM Land Registry

• HM Treasury

• Food Standards Agency

• Great British Nuclear

• Ministry of Justice

• National Savings & Investments

• Office of the Public Guardian

• OfQual

The GPA calculates greenhouse gas emissions for office space occupied by GPA staff and provides utility consumption data for departments occupying other buildings within its managed estate. As this activity is performed by staff as part of their wider duties, the exact amount of time allocated to this specific activity is not centrally recorded.

Question to the Department for Business and Trade:

To ask His Majesty's Government whether they have approved a financial ceiling for public support to British Steel and, if so, what it is.

Answered by Baroness Lloyd of Effra - Baroness in Waiting (HM Household) (Whip)

Longer-term funding for British Steel is subject to agreement with HM Treasury once plans for the site are finalised and will be subject to further ministerial decisions. We continue to work with Jingye to find a pragmatic, realistic solution for the future of BSL. In the interim, as a public corporation, BSL continues trading commercially with the objective of minimising losses to the taxpayer. All support for BSL has been drawn from existing HMG budgets, with no additional borrowing required.

Question to the Home Office:

To ask the Secretary of State for the Home Department, whether the revised Programme Business Case for the Emergency Services Network has received Departmental and HM Treasury approval.

Answered by Sarah Jones - Minister of State (Home Office)

The Emergency Services Mobile Communications Programme’s revised Business Case (PBC 2025) was approved by the Home Office Investment Committee on 18 December 2025.

The PBC has subsequently been submitted to HM Treasury and is currently undergoing the Treasury Approval Point process, including consideration by HM Treasury and the Chief Secretary to the Treasury.

Final government approval is expected following completion of this process in April 2026.

The Programme continues to operate within agreed funding and remains subject to the Government’s established assurance and approvals framework.

Question to the Home Office:

To ask the Secretary of State for the Home Department, what steps her Department is taking to close illicit (a) mini‑marts, (b) barbers, (c) vape shops and (d) other similar outlets.

Answered by Dan Jarvis - Minister of State (Cabinet Office)

The Government is committed to working with partners to tackle high street illegality from businesses such as mini marts, barbers, vape shops and similar outlets.

Building on recent operational activity (Operation MACHINIZE), led by the National Crime Agency in conjunction with National Police Chief’s Council, in the 2025 Autumn Budget, the Government allocated £10 million per year for three years to tackle high street illegality. This funding includes the creation of the High Streets Illegality Taskforce, enhancements to Trading Standards capabilities and support for at least 45 additional law enforcement officers.

Hosted by the Home Office, the cross-government Taskforce is now operational and is working to develop a strategic long-term policy response to money laundering and associated illegality on UK high streets, including other forms of economic crime, tax evasion, and illegal working, tackling the systemic vulnerabilities that criminals exploit.

More broadly, following the completion of Economic Crime Plan 2 in March 2026, we expect to publish a new Economic Crime Plan in 2026. Developed jointly with HMT and in partnership with the private sector, the Plan will set a clear direction for strengthening the UK’s approach to tackling money laundering and boosting asset recovery.

Question to the Home Office:

To ask the Secretary of State for the Home Department, what progress her Department is making on the cross‑government taskforce to tackle organised crime and money laundering on high streets.

Answered by Dan Jarvis - Minister of State (Cabinet Office)

The Government is committed to working with partners to tackle high street illegality from businesses such as mini marts, barbers, vape shops and similar outlets.

Building on recent operational activity (Operation MACHINIZE), led by the National Crime Agency in conjunction with National Police Chief’s Council, in the 2025 Autumn Budget, the Government allocated £10 million per year for three years to tackle high street illegality. This funding includes the creation of the High Streets Illegality Taskforce, enhancements to Trading Standards capabilities and support for at least 45 additional law enforcement officers.

Hosted by the Home Office, the cross-government Taskforce is now operational and is working to develop a strategic long-term policy response to money laundering and associated illegality on UK high streets, including other forms of economic crime, tax evasion, and illegal working, tackling the systemic vulnerabilities that criminals exploit.

More broadly, following the completion of Economic Crime Plan 2 in March 2026, we expect to publish a new Economic Crime Plan in 2026. Developed jointly with HMT and in partnership with the private sector, the Plan will set a clear direction for strengthening the UK’s approach to tackling money laundering and boosting asset recovery.

Question to the Home Office:

To ask the Secretary of State for the Home Department, what steps her Department is taking to tackle high‑street money laundering.

Answered by Dan Jarvis - Minister of State (Cabinet Office)

The Government is committed to working with partners to tackle high street illegality from businesses such as mini marts, barbers, vape shops and similar outlets.

Building on recent operational activity (Operation MACHINIZE), led by the National Crime Agency in conjunction with National Police Chief’s Council, in the 2025 Autumn Budget, the Government allocated £10 million per year for three years to tackle high street illegality. This funding includes the creation of the High Streets Illegality Taskforce, enhancements to Trading Standards capabilities and support for at least 45 additional law enforcement officers.

Hosted by the Home Office, the cross-government Taskforce is now operational and is working to develop a strategic long-term policy response to money laundering and associated illegality on UK high streets, including other forms of economic crime, tax evasion, and illegal working, tackling the systemic vulnerabilities that criminals exploit.

More broadly, following the completion of Economic Crime Plan 2 in March 2026, we expect to publish a new Economic Crime Plan in 2026. Developed jointly with HMT and in partnership with the private sector, the Plan will set a clear direction for strengthening the UK’s approach to tackling money laundering and boosting asset recovery.

Question to the Ministry of Housing, Communities and Local Government:

To ask the Secretary of State for Housing, Communities and Local Government, what assessment he has made of the effectiveness of mayoral combined authorities in delivering regional growth plans; what metrics his Department uses to evaluate performance against investment commitments, job creation and housing delivery; and whether he will publish comparative performance data across combined authorities, including the West Midlands Combined Authority.

Answered by Miatta Fahnbulleh - Parliamentary Under-Secretary (Housing, Communities and Local Government)

Local Growth Plans are a key pillar of our regional growth agenda, and government continues to work with Mayoral Strategic Authorities to co-agree regional growth priorities.

Mayoral Strategic Authority delivery, including on investment commitments and job creation, is monitored through relevant programme governance arrangements. For areas with an Integrated Settlement, delivery will be overseen via a single Outcomes Framework agreed with all relevant departments, HMT, and the Mayoral Strategic Authority. The outcome and targets that the Mayoral Strategic Authorities agree with central government may be different to reflect their priorities for local growth.

Progress on housing will also be measured through the number of net additional dwellings (published on an England-wide, regional and local authority basis) and we will update Parliament in the usual manner.

Question to the Department for Science, Innovation & Technology:

To ask His Majesty's Government what assessment they have made of the potential use of AI in bank payment systems to prevent fraud; and what steps they are taking to ensure that safeguards and consumer protections are effective for the deployment of AI in payment systems.

Answered by Baroness Lloyd of Effra - Baroness in Waiting (HM Household) (Whip)

HM Treasury works closely with the UK financial regulators to monitor evolving risks from new technologies, and ensure that the opportunities AI presents can be realised in a safe and responsible way.

The government is engaging closely with the FCA on AI, and we support the approach the FCA is taking to encourage the safe adoption of AI in financial services. This includes several initiatives to support the safe adoption of AI, including the supercharged sandbox which enables firms to safely experiment with AI innovations.

The financial services sector has also been developing AI tools which can be used to detect and prevent fraud. These include HSBC’s pilot with Google to use AI to support financial crime detection. and Mastercard’s use of AI to identify and flag APP scams.

Question to the Department for Digital, Culture, Media & Sport:

To ask the Secretary of State for Culture, Media and Sport, what estimate she has made of the increase in the Barnett formula grant to the Scottish Government following the announcement of the Places of Worship Renewal Fund.

Answered by Ian Murray - Minister of State (Department for Science, Innovation and Technology)

At the Spending Review 2025, HM Treasury agreed budgets for Departments for a three-year period for Resource DEL, and a four-year period for Capital DEL. The Department then completed a Business Planning process to allocate this funding to programmes. This included £92 million (£23 million per year) for the Places of Worship Renewal Fund.

At Spending Reviews, the Devolved Governments generally receive Barnett consequentials as a proportion of overall departmental settlements, not specific funding lines or programmes. Barnett consequentials were confirmed taking into account the overall DCMS allocation, which includes funding for the Places of Worship Renewal fund. Decisions on the allocation of this funding are then for the Devolved Governments to take.

Question

To ask the hon. Member for Blaenau Gwent and Rhymney, representing the Restoration and Renewal Client Board, with reference to the cost ranges set out in Table 1 of the costed proposals report, what assessment the Client Board has made of the historical accuracy of P50 and P80 estimates in comparable UK major projects; whether the inflation-adjusted cost ranges for Full Decant and EMI+ adequately reflect recent construction inflation volatility; whether the optimism bias applied sufficiently accounts for heritage, asbestos and live-estate risks; and what estimate it has made of the potential fiscal exposure to the taxpayer should cost escalation exceed the upper P80 range.

Answered by Nick Smith

The recent report from the Restoration and Renewal (R&R) Client Board, Delivering restoration and renewal of the Palace of Westminster: the costed proposals (HC Paper 1576), provides costs and schedules as ranges at different confidence levels (P50 and P80). This is in line with major programme best practice and guidance from the National Audit Office (NAO).

In addition, the R&R Programme carries out benchmarking against UK and international comparators.

The R&R works and construction costs have been benchmarked against 14 international Parliamentary projects and 18 heritage building projects, including Kings Cross Station regeneration, Manchester Town Hall, London Olympics, Crossrail (the Elizabeth Line) and others.

Benchmarking of cost estimates has also included benchmarking against other comparable types of work, for example asbestos removal (including in heritage sites), hospital mechanical and electrical work, or Salisbury cathedral stonework where appropriate; the types of cost and levels of risk allowed for in estimates against the Canadian Parliament and other comparable Parliamentary projects (including UK Parliament projects) and complex restoration projects; and management costs against other major programmes. Risk has been calculated and incorporated into estimates in line with Infrastructure and Projects Authority (now the National Infrastructure and Service Transformation Authority) and NAO guidance for programmes.

The inflation profile follows the Bank of England Monetary Report (November 2024) which remains constant at 2% from 2028/29 onwards in line with Bank of England targets. Sensitivity analysis looking at the impact of construction inflation outstripping Bank of England targets was also considered.

The R&R Programme has recognised the heritage, asbestos and live‑estate challenges inherent in the Palace, and elements of these risks have been incorporated into its contingency planning. However, the independent assurance findings indicate that some of these factors are not yet fully reflected in the quantitative modelling, and a portion of the remaining exposure is currently covered through Optimism Bias. As the design matures and further survey data becomes available in the proposed next stage of the works, the Programme will refine these allowances to ensure they are fully and accurately captured.

Under section 7 of the Parliamentary Buildings (Restoration and Renewal) Act 2019, the two Houses are required to approve both the Delivery Authority’s proposals for the Palace restoration and a total funding envelope before the Programme can move to phase two. Furthermore, under section 7(4), once that approval has been obtained, any significant subsequent changes to the design, timing or funding of the works would require further approval from the Houses.

Costs will be monitored closely throughout the delivery of the R&R Programme. Wider funding for the R&R Programme is subject to formal scrutiny from the Parliamentary Works Estimates Commission with input from HM Treasury, and audits by the NAO. The Public Accounts Committee can and has scrutinised R&R including its current inquiry announced in December 2025. The R&R Client Board, R&R Programme Board and R&R Delivery Authority Board also scrutinise costs to ensure value for money. Reports relating to R&R delivery and costs will continue to be publicly available, and there will be regular ongoing scrutiny by Members and Member-led Boards.

Question to the Ministry of Housing, Communities and Local Government:

To ask the Secretary of State for Housing, Communities and Local Government, pursuant to the answer of 15 January 2026, to Question 103765, on Affordable Housing, what his planned timetable is for the programme to be onboarded on the Government Major Programmes Portfolio; and whether the programme business case will be published on gov.uk.

Answered by Matthew Pennycook - Minister of State (Housing, Communities and Local Government)

The Social and Affordable Homes Programme (SAHP) is now onboarded on to the Major Programmes Portfolio (GMPP) as a portfolio.

In line with HM Treasury guidance for GMPP programmes, the SAHP intends to publish a summary of its Programme Business Case (PBC) within four months of HM Treasury’s formal approval of the PBC.

Until that point, my Department will continue to iterate the PBC to ensure it remains robust, up-to-date, and strategically aligned, while protecting commercially sensitive material ahead of publication.

Question to the Department for Science, Innovation & Technology:

To ask the Secretary of State for Science, Innovation and Technology, what estimate she has made of central government efficiency savings to be made from AI over the Spending Review period.

Answered by Ian Murray - Minister of State (Department for Science, Innovation and Technology)

The Government is already investing heavily in AI to drive efficiency and productivity. In the recent Spending Review, we committed £1.2 billion of funding in digital and AI across public services.

Work undertaken by the Office for Value for Money at SR25 identified total annual efficiency gains of almost £14bn by 2028-29, of which the Government expects digital to contribute a substantial portion of this. Some individual departments have already set efficiency targets covering the Spending Review period. The Home Office has outlined efficiency gains of £533 million per year by 2028-29, partly driven through increased automation, whilst the Ministry of Justice targets £356 million per year by the same period through AI adoption and the use of technology for offender management in the community.

The Government Digital Service (GDS) will work with HM Treasury to measure central government departments’ contributions to this by tracking the digital efficiencies they’ve identified in their delivery plans by the end of the spending review period. GDS will also draw on productivity and efficiency information from across the public sector to understand how government is driving wider efficiency.

Question to the Department of Health and Social Care:

To ask the Secretary of State for Health and Social Care, what oversight his Department exercises over the MHRA’s use of GMDN Level 2 classifications in the registration and regulation of medical devices in the UK.

Answered by Zubir Ahmed - Parliamentary Under-Secretary (Department of Health and Social Care)

The Medicines and Healthcare products Regulatory Agency (MHRA) derives most of its income from charging statutory fees for its services. Generally, wherever the MHRA provides a service for regulatory work, a statutory fee is set to recover the cost of the work involved.

This means the regulated bear the cost of regulation, and Government bodies do not make a loss which must be subsidised by wider Government and ultimately the taxpayer, including patients themselves.

This is in line with the HM Treasury guidance “Managing Public Money” which states that ‘the standard approach is to set charges to recover full costs’. The MHRA does not make any profit from statutory fees.

In 2024, the MHRA consulted on proposals regarding ongoing cost recovery, and a Government response was published in March 2025. This is available at the following link:

https://www.gov.uk/government/consultations/mhra-consultation-on-statutory-fees-proposals-on-ongoing-cost-recovery

Going forward, the MHRA intends to update its fees every two years as regularity provides more certainty to customers and enables financial planning. This is standard practice amongst government bodies operating on a cost recovery basis.

The modified Medical Device Registration Fee will be calculated by relating staff costs for post-market work to the number of Global Medical Device Nomenclature (GMDN®) codes registered to each manufacturer. The GMDN® is a comprehensive set of terms that name and group all medical device products. The Department has an agreement with the GMDN Agency for the use of the GMDN® Codes and Categories. However, these Codes and Categories are managed by the GMDN Agency.

The MHRA, as an executive agency of the Department, may use the GMDN® Codes and Categories. It does so for the purposes of devices registration and vigilance reporting, which is essential for the MHRA’s work to implement the regulations for medical devices and in-vitro diagnostics.

There will be an annual fee for each of the GMDN® codes under which a manufacturer registers.

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