Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she plans maintain the five pence per litre fuel duty cut.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

At Autumn Budget 2024, the Government announced continued support for people and businesses by extending the temporary 5p fuel duty cut and cancelling the planned increase in line with inflation for 2025/26. The temporary 5p cut is currently scheduled to expire in March 2026. The Government considers the impact of fuel duty on households and businesses, with decisions on rates made at fiscal events.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the effectiveness of data-sharing protocols between Departments following the suspension of child benefit payments by HMRC.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

HMRC uses Home Office international travel data as a starting point for identifying potential unreported absences from the UK. Undetected changes to an individual’s residency status are a leading cause of Child Benefit error and fraud.

The legal basis for disclosing information between HMRC and Home Office for the purpose of tackling fraud is Chapter 4 of the Digital Economy Act (“DEA”) 2017. The exchange of data between HMRC and the Home Office continues to work as expected and agreed.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will implement a review of HMRC helplines to (i) lower hold times and (ii) improve customer service.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Improving day-to-day performance is a key priority for HMRC.

In 2024-25, HMRC handled 71.5% of adviser attempts across their helplines and had an average call answer time of 18 minutes 38 seconds. So far this year (April –September 2025), they have handled 83.8% of adviser attempts and call wait times have decreased to 13 minutes 30 seconds.

HMRC are taking steps to make sure more of their services are digital, so customers can self-serve online. HMRC online services and the HMRC app are convenient to access and receive high customer satisfaction ratings. As more people use HMRC online services, advisers are freed up to support those with more complex queries and those who are digitally excluded.

The below table provides details of abandoned calls on the Self Assessment helpline over the past five years. Abandoned calls refers to calls that reach the queue for the helpline and the customer hangs up before their call is answered. Customers may hang up before their call is answered for a number of reasons – for example, they may have had their query answered by HMRC’s recorded messages, they may have found the information they require online or they may have decided to call back another time. So far in 2025-26, there have been 192,659 abandoned calls on the SA helpline (8.8% of overall calls)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether the Government plans to provide (a) additional support (b) exemptions and (c) simplified alternatives for small businesses and landlords to comply with Making Tax Digital requirements without the need for specialist accounting expertise.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Making Tax Digital (MTD) for Income Tax will be introduced from April 2026 for sole traders and landlords with qualifying income over £50,000. It will be extended to those with income over £30,000 from April 2027 and for those with income over £20,000 in April 2028. In total around 2.9m businesses and landlords will need to use MTD for Income Tax. Sole Traders and landlords below these thresholds will still be able to file their Self Assessment returns as they do now.

HMRC has undertaken detailed assessments of the potential impact of MTD for Income Tax across different taxpayer groups, including self-employed individuals, small businesses, and landlords.  The latest published assessment is available at:

Extension of Making Tax Digital for Income Tax Self Assessment to sole traders and landlords - GOV.UK

MTD for Income Tax is a new approach that is designed to help customers avoid errors and make their annual tax returns easier. The government has taken steps to minimise costs to businesses resulting from MTD, including working with the software industry to ensure free software is available for landlords and other businesses with simple affairs.

HMRC is providing a range of support to taxpayers transitioning to MTD, including guidance in various formats, accessible video content and webinars. HMRC is testing the MTD service with thousands of users, and using dedicated teams to ensure the right support is available.

Those who genuinely cannot operate MTD because it is not reasonable for them to do so will be able to apply for an exemption from MTD requirements.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment the Government has made of the (a) costs, (b) administrative burdens, (c) the risk of being forced to close and (d) other impacts as a result of Making Tax Digital for Income Tax on sole traders and landlords with low turnover.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Making Tax Digital (MTD) for Income Tax will be introduced from April 2026 for sole traders and landlords with qualifying income over £50,000. It will be extended to those with income over £30,000 from April 2027 and for those with income over £20,000 in April 2028. In total around 2.9m businesses and landlords will need to use MTD for Income Tax. Sole Traders and landlords below these thresholds will still be able to file their Self Assessment returns as they do now.

HMRC has undertaken detailed assessments of the potential impact of MTD for Income Tax across different taxpayer groups, including self-employed individuals, small businesses, and landlords.  The latest published assessment is available at:

Extension of Making Tax Digital for Income Tax Self Assessment to sole traders and landlords - GOV.UK

MTD for Income Tax is a new approach that is designed to help customers avoid errors and make their annual tax returns easier. The government has taken steps to minimise costs to businesses resulting from MTD, including working with the software industry to ensure free software is available for landlords and other businesses with simple affairs.

HMRC is providing a range of support to taxpayers transitioning to MTD, including guidance in various formats, accessible video content and webinars. HMRC is testing the MTD service with thousands of users, and using dedicated teams to ensure the right support is available.

Those who genuinely cannot operate MTD because it is not reasonable for them to do so will be able to apply for an exemption from MTD requirements.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether HMRC plans to publish the findings of its review into suspended child benefit payments.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

As part of its ongoing efforts to reduce error and fraud in the Child Benefit system, HMRC undertook a pilot last year using international travel data. This pilot saw thousands of people who had left the UK but carried on claiming Child Benefit removed from the system, preventing around £17m in incorrect payments. This led to the expansion of the measure and investment in an additional 180 counter-fraud staff, announced at the Autumn Budget 2024, and is expected to save around £350 million over the next five years.

In expanding the process over the past few months, a check of HMRC PAYE systems to look for continuing UK employment was excluded on around 23,500 enquiries in order to streamline the process, with a view to employment status being tested as part of any subsequent customer enquiry. We have apologised for this.

Following concerns being raised, swift action was taken to improve the processes. A decision was made on 29 October to reinstate the employment check for all cases with immediate effect, meaning that HMRC’s risking has a higher success rate for identifying ineligible claims.

HMRC reviewed all compliance cases already opened and conducted a PAYE check. These checks were completed for all customers on 14 November. Where there was evidence that customers had continued UK employment, HMRC reinstated payments automatically without any need for customer contact and those payments have been backdated.

By the end of November, HMRC will have written to all customers who have not yet contacted them to provide a further 4 weeks to make contact.

HMRC will also be responding to the Treasury Select Committee to outline the steps it has taken in relation to this issue.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if the Government will make an assessment of the potential merits of retaining the option for small low-income businesses and landlords to continue submitting an annual Self Assessment Tax Return on paper instead of requiring full Making Tax Digital submissions.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Making Tax Digital (MTD) for Income Tax will be introduced from April 2026 for sole traders and landlords with qualifying income over £50,000. It will be extended to those with income over £30,000 from April 2027 and for those with income over £20,000 in April 2028. In total around 2.9m businesses and landlords will need to use MTD for Income Tax. Sole Traders and landlords below these thresholds will still be able to file their Self Assessment returns as they do now.

HMRC has undertaken detailed assessments of the potential impact of MTD for Income Tax across different taxpayer groups, including self-employed individuals, small businesses, and landlords.  The latest published assessment is available at:

Extension of Making Tax Digital for Income Tax Self Assessment to sole traders and landlords - GOV.UK

MTD for Income Tax is a new approach that is designed to help customers avoid errors and make their annual tax returns easier. The government has taken steps to minimise costs to businesses resulting from MTD, including working with the software industry to ensure free software is available for landlords and other businesses with simple affairs.

HMRC is providing a range of support to taxpayers transitioning to MTD, including guidance in various formats, accessible video content and webinars. HMRC is testing the MTD service with thousands of users, and using dedicated teams to ensure the right support is available.

Those who genuinely cannot operate MTD because it is not reasonable for them to do so will be able to apply for an exemption from MTD requirements.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 5 November 2025 to Question 86041 on Revenue and Customs: Telephone Services, how many and what proportion of calls to the HMRC self-assessment line dropped in each of the last five years.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Improving day-to-day performance is a key priority for HMRC.

In 2024-25, HMRC handled 71.5% of adviser attempts across their helplines and had an average call answer time of 18 minutes 38 seconds. So far this year (April –September 2025), they have handled 83.8% of adviser attempts and call wait times have decreased to 13 minutes 30 seconds.

HMRC are taking steps to make sure more of their services are digital, so customers can self-serve online. HMRC online services and the HMRC app are convenient to access and receive high customer satisfaction ratings. As more people use HMRC online services, advisers are freed up to support those with more complex queries and those who are digitally excluded.

The below table provides details of abandoned calls on the Self Assessment helpline over the past five years. Abandoned calls refers to calls that reach the queue for the helpline and the customer hangs up before their call is answered. Customers may hang up before their call is answered for a number of reasons – for example, they may have had their query answered by HMRC’s recorded messages, they may have found the information they require online or they may have decided to call back another time. So far in 2025-26, there have been 192,659 abandoned calls on the SA helpline (8.8% of overall calls)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, when she expects HMRC to complete its review of suspended child benefit claims.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

As part of its ongoing efforts to reduce error and fraud in the Child Benefit system, HMRC undertook a pilot last year using international travel data. This pilot saw thousands of people who had left the UK but carried on claiming Child Benefit removed from the system, preventing around £17m in incorrect payments. This led to the expansion of the measure and investment in an additional 180 counter-fraud staff, announced at the Autumn Budget 2024, and is expected to save around £350 million over the next five years.

In expanding the process over the past few months, a check of HMRC PAYE systems to look for continuing UK employment was excluded on around 23,500 enquiries in order to streamline the process, with a view to employment status being tested as part of any subsequent customer enquiry. We have apologised for this.

Following concerns being raised, swift action was taken to improve the processes. A decision was made on 29 October to reinstate the employment check for all cases with immediate effect, meaning that HMRC’s risking has a higher success rate for identifying ineligible claims.

HMRC reviewed all compliance cases already opened and conducted a PAYE check. These checks were completed for all customers on 14 November. Where there was evidence that customers had continued UK employment, HMRC reinstated payments automatically without any need for customer contact and those payments have been backdated.

By the end of November, HMRC will have written to all customers who have not yet contacted them to provide a further 4 weeks to make contact.

HMRC will also be responding to the Treasury Select Committee to outline the steps it has taken in relation to this issue.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what she is taking to ensure that UK residents are not mistakenly recorded as having left the UK and subsequently have their child benefit stopped by HMRC.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

As part of its ongoing efforts to reduce error and fraud in the Child Benefit system, HMRC undertook a pilot last year using international travel data. This pilot saw thousands of people who had left the UK but carried on claiming Child Benefit removed from the system, preventing around £17m in incorrect payments. This led to the expansion of the measure and investment in an additional 180 counter-fraud staff, announced at the Autumn Budget 2024, and is expected to save around £350 million over the next five years.

In expanding the process over the past few months, a check of HMRC PAYE systems to look for continuing UK employment was excluded on around 23,500 enquiries in order to streamline the process, with a view to employment status being tested as part of any subsequent customer enquiry. We have apologised for this.

Following concerns being raised, swift action was taken to improve the processes. A decision was made on 29 October to reinstate the employment check for all cases with immediate effect, meaning that HMRC’s risking has a higher success rate for identifying ineligible claims.

HMRC reviewed all compliance cases already opened and conducted a PAYE check. These checks were completed for all customers on 14 November. Where there was evidence that customers had continued UK employment, HMRC reinstated payments automatically without any need for customer contact and those payments have been backdated.

By the end of November, HMRC will have written to all customers who have not yet contacted them to provide a further 4 weeks to make contact.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she has made an assessment of the potential impact of employers' National Insurance contribution rates on the financial viability of (a) pubs and (b) breweries in Surrey Heath constituency.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Government closely monitors the health of different sectors across the UK economy and regularly engages with the hospitality sector.

The Government protected the smallest hospitality businesses from the recent changes to employer National Insurance through increasing the Employment Allowance to £10,500.

We have also taken a number of other steps to support the hospitality industry. This includes:

• Introducing a permanently lower business rates multiplier for retail, hospitality, and leisure (RHL) properties with rateable values below £500,000 from 2026-27. Ahead of the new multipliers being introduced, the government extended the RHL relief for 2025-26 at 40 per cent up to a cash cap of £110,000 per business and frozen the small business multiplier.
• Responding to the recommendations of the Licensing Taskforce, including developing a National Licensing Policy Framework that will set out national direction for licensing authorities to consider economic growth and cultural value;
• Protecting hospitality businesses from upward only rent clauses through the English Devolution Bill, and;
• Introducing a strong new ‘Community Right to Buy’ to help communities safeguard valued community assets – such as pubs.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of reforms to (a) Agricultural Property Relief and (b) Business Property Relief on trends in the number of farm closures.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Government believes its reforms to agricultural property relief and business property relief from 6 April 2026 get the balance right between supporting farms and businesses, and fixing the public finances. 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. Despite a tough fiscal context, 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. 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 Government has set out that the reforms are expected to result in up to 520 estates across the UK claiming agricultural property relief, including those also claiming business property relief, paying more inheritance tax in 2026-27. Almost three-quarters of estates claiming agricultural property relief, including those that also claim for business property relief, will not pay any more tax as a result of the changes in 2026-27, based on the latest available data.

The Government published a tax information and impact note on 21 July 2025 and this is available at www.gov.uk/government/publications/reforms-to-agricultural-property-relief-and-business-property-relief/agricultural-property-relief-and-business-property-relief-reforms.

The Government will invest more than £2.7 billion a year in sustainable farming and nature recovery from 2026-27 until 2028-29. This includes the largest financial investment into nature-friendly farming ever.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many of the 74 HMRC engagement forums are involved in developing tax policy; and what is the composition of those stakeholder groups, including the proportion of tax practitioners compared to academics or independent experts.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The majority of HMRC’s engagement forums play a role in contributing to the development of tax policy, as well as addressing other key areas such as operations, compliance and communications. These forums bring together a diverse mix of representatives from professional bodies, other representative organisations, tax practitioners and independent experts.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to her Department's policy paper entitled Business rates: forward look, updated on 11 September 2025, on what date the Valuation Office Agency will publish a full list of updated rateable values for all non-domestic properties.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Valuation Office Agency plans to publish draft valuations for the 2026 Rating List on 26 November 2025, and the new list will take effect on 1 April 2026.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether her Department plans to review inheritance tax reliefs for agricultural property.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Government believes its 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. Despite a tough fiscal context, 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. 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 Government will invest more than £2.7 billion a year in sustainable farming and nature recovery from 2026-27 until 2028-29. This includes the largest financial investment into nature-friendly farming ever.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she has made an assessment of the potential impact of changes to (a) Agricultural Property Relief and (b) Business Property Relief on the (i) financial viability of family-run farms, (ii) long-term sustainability of British agriculture and (iii) mental wellbeing of people working within the sector; and if she will review that policy before the Autumn Budget 2025.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Government believes its reforms to agricultural property relief and business property relief from 6 April 2026 get the balance right between supporting farms and businesses, and fixing the public finances. 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. Despite a tough fiscal context, 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. 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 Government has set out that the reforms are expected to result in up to 520 estates across the UK claiming agricultural property relief, including those also claiming business property relief, paying more inheritance tax in 2026-27. Almost three-quarters of estates claiming agricultural property relief, including those that also claim for business property relief, will not pay any more tax as a result of the changes in 2026-27, based on the latest available data.

The Government published a tax information and impact note on 21 July 2025 and this is available at www.gov.uk/government/publications/reforms-to-agricultural-property-relief-and-business-property-relief/agricultural-property-relief-and-business-property-relief-reforms.

More generally, I also refer the Honourable Member to the responses to UIN 66576, UIN 83976, and UIN 86576, which all demonstrate the mental health support provided to farmers by the Government.

The Government will also invest more than £2.7 billion a year in sustainable farming and nature recovery from 2026-27 until 2028-29. This includes the largest financial investment into nature-friendly farming ever.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what guidance HMRC has produced on the (a) Stamp Duty and (b) Capital Gains Tax liability of selling a stake in a dwelling to a trust.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

HMRC has published information on Stamp Duty Land Tax (SDLT) here: http://www.gov.uk/stamp-duty-land-tax.

Guidance on the transfer of ownership of land or property in different situations has also been provided: http://www.gov.uk/guidance/sdlt-transferring-ownership-of-land-or-property.

Guidance on the application of SDLT for trusts is available in HMRC’s SDLT Manual at SDLTM31700 onwards, which includes:

· bare trustees purchasing land (including dwellings) at SDLTM31710

· trustees of a settlement purchasing land (including dwellings) at SDLTM31720

HMRC has also published information on Capital Gains Tax, including on the disposal of assets to a trust, which includes selling a stake in a property to a trust. This information can be found here: https://www.gov.uk/trusts-taxes/trusts-and-capital-gains-tax. Further detailed guidance can be found in the Capital Gains Manual: https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps her Department is taking to reduce the time taken to process tax refund applications by HMRC; and if she will make a statement on measures to improve efficiency and accountability in HMRC’s service delivery.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many child benefit claims have been suspended from claimants as a result of data-sharing between HMRC and the Home Office in Fylde constituency since September 2025.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

It is not possible to provide the information requested for the Fylde constituency since September 2025. This is because HMRC do not hold the information at a constituency level.

Question to the HM Treasury:

To ask His Majesty's Government, with regard to reporting by The Guardian on 30 October that HMRC had sent more than 23,000 letters about stopping child benefit following overseas travel, what data sources they used; what checks they made about the legality of this use; and whether a sudden rise in the stopping of child benefit led to any internal assessment of procedures.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

Child Benefit is paid to over 6.9 million families, supporting 11.9 million children. It is one of the most widely accessed benefits in the UK.

As part of ongoing efforts to reduce error and fraud in the Child Benefit system, HMRC ran a pilot from March 2024 to December 2024 using international travel data, provided by the Home Office, to identify Child Benefit claimants who may no longer satisfy residency-related eligibility criteria. This pilot saw thousands of people who had left the UK but carried on claiming Child Benefit removed from the system, preventing around £17m in incorrect payments.

This led to the expansion of the measure and investment in an additional 180 counter-fraud staff, announced at the Autumn Budget 2024. This is expected to save £350 million over the next five years.

The legal basis for disclosing information between HMRC and the Home Office for the purpose of tackling fraud is in Chapter 4 of the Digital Economy Act (“DEA”) 2017. HMRC has robust governance processes in place to assess its legal use of these powers to disclose and receive information from other public bodies.

In expanding the process over the past few months, a check of HMRC PAYE systems to look for continuing UK employment was excluded on around 23,500 enquiries. HMRC has now reinstated the employment check, conducted the check on all open cases, reinstated payments automatically without any need for claimant contact and backdated those payments.

HMRC is asking claimants under enquiry who believe they are still eligible to call the number in the letter they received. HMRC has set up a dedicated team to handle cases swiftly. Where eligibility is confirmed, payments will resume and HMRC will make backdated payments, so there will be no loss of entitlement. By the end of November, HMRC will have written to all claimants who have not yet made contact to provide them with a further 4 weeks to make contact.

HMRC is taking further steps to strengthen the process for this exercise and will no longer suspend payments at the outset of an enquiry. HMRC will give all claimants at least one month to evidence their entitlement first. Claimants will then be given a further month to respond before a decision to terminate their award is considered. HMRC has also introduced an upfront check to identify claimants from Northern Ireland whose exit from the UK was to the Republic of Ireland and will not issue enquiries on these claimants as part of this exercise. HMRC will streamline what is asked of claimants during these enquiries to confirm their ongoing eligibility for Child Benefit, and will continue to iterate the process where its monitoring and learning suggests that it should make further changes.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential reasons for recent trends in the levels of people that have been mistakenly recorded as having left the UK and subsequently had their child benefit stopped by HMRC.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

As part of its ongoing efforts to reduce error and fraud in the Child Benefit system, HMRC undertook a pilot last year using international travel data. This pilot saw thousands of people who had left the UK but carried on claiming Child Benefit removed from the system, preventing around £17m in incorrect payments. This led to the expansion of the measure and investment in an additional 180 counter-fraud staff, announced at the Autumn Budget 2024, and is expected to save around £350 million over the next five years.

In expanding the process over the past few months, a check of HMRC PAYE systems to look for continuing UK employment was excluded on around 23,500 enquiries in order to streamline the process, with a view to employment status being tested as part of any subsequent customer enquiry.   We have apologised for this.

Following concerns being raised, swift action was taken to improve the processes. A decision was made on 29 October to reinstate the employment check for all cases with immediate effect, meaning that HMRC’s risking has a higher success rate for identifying ineligible claims. HMRC reviewed all compliance cases already opened and conducted a PAYE check.

These checks were completed on 14 November. As of 31 October 2025, 3,673 out of 23,794 customers who have had a compliance enquiry opened following the expansion of the pilot have had their eligibility subsequently confirmed. Where there was evidence that customers had continued UK employment, HMRC reinstated payments automatically without any need for customer contact and those payments have been backdated. By the end of November, HMRC will have written to all customers who have not yet contacted them to provide a further 4 weeks to make contact.

HMRC has also responded to the Treasury Select Committee to outline the steps it has taken in relation to this issue.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate she has made of the number of people who have been mistakenly recorded as having left the UK and subsequently had their child benefit stopped by HMRC in the last 12 months.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

As part of its ongoing efforts to reduce error and fraud in the Child Benefit system, HMRC undertook a pilot last year using international travel data. This pilot saw thousands of people who had left the UK but carried on claiming Child Benefit removed from the system, preventing around £17m in incorrect payments. This led to the expansion of the measure and investment in an additional 180 counter-fraud staff, announced at the Autumn Budget 2024, and is expected to save around £350 million over the next five years.

In expanding the process over the past few months, a check of HMRC PAYE systems to look for continuing UK employment was excluded on around 23,500 enquiries in order to streamline the process, with a view to employment status being tested as part of any subsequent customer enquiry.   We have apologised for this.

Following concerns being raised, swift action was taken to improve the processes. A decision was made on 29 October to reinstate the employment check for all cases with immediate effect, meaning that HMRC’s risking has a higher success rate for identifying ineligible claims. HMRC reviewed all compliance cases already opened and conducted a PAYE check.

These checks were completed on 14 November. As of 31 October 2025, 3,673 out of 23,794 customers who have had a compliance enquiry opened following the expansion of the pilot have had their eligibility subsequently confirmed. Where there was evidence that customers had continued UK employment, HMRC reinstated payments automatically without any need for customer contact and those payments have been backdated. By the end of November, HMRC will have written to all customers who have not yet contacted them to provide a further 4 weeks to make contact.

HMRC has also responded to the Treasury Select Committee to outline the steps it has taken in relation to this issue.

Question to the HM Treasury:

To ask His Majesty's Government what assessment they have made of the level of consumer protection for those using AI tools for personal finance purposes, in particular in regard to protection from data misuse, inaccurate advice and fraud.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

The government’s ambition is to make the UK a global leader in AI, leveraging our dual strength in financial services and AI to drive growth, productivity, and consumer benefits. Safe adoption is an essential part of realising that vision.

The UK's data protection framework applies to the processing of personal data throughout the design, development and deployment phases of AI tools. Organisations are required to ensure that personal data is processed fairly, lawfully, transparently, and securely. People also have a number of rights over how their personal data is used, such as the right of access, rectification, or erasure.

In relation to financial advice, the government recognises that people do not always have access to the support they need when making financial decisions, and an increasing number are turning to technologies such as general-purpose large language models for help.

The government wants to ensure that people can receive meaningful support from firms they know and trust – such as their bank or pension provider. That is why we are taking steps to enable trusted firms to do more to proactively support their customers.

To this end, the government is introducing a new regime for targeted support, allowing firms to engage directly with customers and suggest products or courses of action suitable for their financial situation. As announced by the Chancellor at her Mansion House speech earlier this year, targeted support will be available online in time for the next financial year.

Question to the HM Treasury:

To ask His Majesty's Government what consideration they have given to granting businesses that employ people with learning disabilities an exemption or reduction in employer National Insurance contributions.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

The government is committed to helping people with health conditions and disabled people, including those with learning disabilities, to start and stay in work.

The government provides support to employers to recruit and retain disabled people through the Access to Work scheme, which assists with the cost of specialist equipment, workplace adjustments or support workers.

The government has also announced the largest investment in employment support in at least a generation to help sick and disabled people, reaching £1 billion per annum by 2029-30. The government has also made significant investments in employment support for disabled people at the Spending Review, including through the rollout of Connect to Work which will help up to 100,000 individuals a year to secure work and the delivery of Work Well, a programme which aims to improve health and employment outcomes through locally led work and health services.

The Government keeps all taxes under review as part of the policy making process. The Chancellor will announce any changes to the tax system at fiscal events in the usual way.

Question to the HM Treasury:

To ask His Majesty's Government what assessment they have made of the impact of the use of artificial intelligence by financial services for financial decision-making processes, such as underwriting and credit pricing, on UK financial stability.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

The Bank of England’s Financial Policy Committee (FPC) is responsible for identifying and addressing risks to the UK financial system. The FPC’s latest remit was set out by the Chancellor in November 2024. It notes that whilst recognising the significant economic opportunities presented by emerging technologies, including Artificial Intelligence, the Committee should continue to consider potential financial stability risks associated with their widespread adoption.

The FPC’s April 2025 ‘Financial Stability in Focus’ report sets out the Committee’s view on the financial stability implications of AI, including in relation to the use of AI in banks’ and insurers’ core financial decision making. It also sets out the FPC’s approach to monitoring and mitigating risks from AI.

Question to the HM Treasury:

To ask His Majesty's Government what is the estimated annual tax revenue arising from the gambling industry.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

Total Betting & Gaming Duty receipts for 2024-25 were £3.6 billion [1].

HMRC does not collate separate data for gambling operators for other tax heads.

[1]See https://www.gov.uk/government/statistics/uk-betting-and-gaming-statistics for further detail

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 11 November 2025 to Question 87382 on Treasury: Employment Tribunals Service, how many employment tribunal claims have been lodged against her Department in the last 12 months.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what discussions she has had with the Financial Conduct Authority on strengthening climate-related disclosure requirements within IPO documentation for fossil fuel companies.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

Last year, the Financial Conduct Authority (FCA) delivered an ambitious modernisation of the UK’s listing rules, to bring the UK in line with international best practice. From 19 January 2026, the UK’s new Prospectus regime will cut the paperwork firms need to produce when they IPO and raise capital, while providing better, more relevant information to investors.

The government’s work to finalise the UK Sustainability Reporting Standards (UK SRS) is a core part of the government’s ambition to make the UK a global hub for green and transition finance activity. These standards are based on the interoperable standards published by the International Sustainability Standards Board in June 2023 and aim to support long-term investor decision making by providing high quality and comparable information and on sustainability-related risks and opportunities that businesses face.

The government consultation on UK SRS closed on 17 September. The government is currently processing feedback and will publish its response in due course along with the final set of standards for voluntary use. Separately, the Financial Conduct Authority (FCA) has announced that they will be consulting soon on how UK SRS is applied to publicly listed companies.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps she is taking to ensure that the new UK listing regime is aligned with climate and net zero policies, while maintaining investor protection and market integrity.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

Last year, the Financial Conduct Authority (FCA) delivered an ambitious modernisation of the UK’s listing rules, to bring the UK in line with international best practice. From 19 January 2026, the UK’s new Prospectus regime will cut the paperwork firms need to produce when they IPO and raise capital, while providing better, more relevant information to investors.

The government’s work to finalise the UK Sustainability Reporting Standards (UK SRS) is a core part of the government’s ambition to make the UK a global hub for green and transition finance activity. These standards are based on the interoperable standards published by the International Sustainability Standards Board in June 2023 and aim to support long-term investor decision making by providing high quality and comparable information and on sustainability-related risks and opportunities that businesses face.

The government consultation on UK SRS closed on 17 September. The government is currently processing feedback and will publish its response in due course along with the final set of standards for voluntary use. Separately, the Financial Conduct Authority (FCA) has announced that they will be consulting soon on how UK SRS is applied to publicly listed companies.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether her Department has (a) implemented a domestic abuse policy for staff and (b) trained line managers to effectively respond to staff who are experiencing domestic abuse.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

HM Treasury provides ongoing guidance to all staff on how to handle domestic abuse. The guidance provides comprehensive information on how to recognise the signs of domestic abuse and outlines the steps managers can take to offer appropriate support.

HMT is also a member of the Employers Initiative on Domestic Abuse which provides additional resources to ensure all of our staff are able to recognise key signs and have additional support materials to hand to enable them to support staff members who may be experiencing domestic abuse.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential merits of introducing a cut in VAT for the hospitality sector in Wales.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

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

VAT is a reserved tax, applying UK wide. VAT is a broad-based tax on consumption, and the 20 per cent standard rate applies to most goods and services, including alcohol, whether served in hospitality establishments or sold in supermarkets. HMRC estimate that the cost of a 5 per cent reduced rate for accommodation, hospitality and tourist attractions would be around £10 billion this financial year. If the scope were also to include alcoholic beverages, the cost would be approximately £3 billion greater.

The Government is supporting the hospitality sector through the business rates system. To deliver our manifesto pledge, we intend to introduce permanently lower tax rates for retail, hospitality, and leisure (RHL) properties, including those on the high street, from 2026/27. Ahead of these changes being made, we have prevented RHL relief from ending in April 2025 by extending it for one year at 40 per cent up to a cash cap of £110,000 per business and frozen the small business multiplier.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps she is taking to ensure that the UK listings requirements for fossil fuel companies are consistent with (a) the Supreme Court ruling in Finch v Surrey County Council and (b) the International Court of Justice’s Advisory Opinion, which both require Scope 3 emissions to be included in project Environmental Impact Assessments.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

Last year, the Financial Conduct Authority (FCA) delivered an ambitious modernisation of the UK’s listing rules, to bring the UK in line with international best practice. From 19 January 2026, the UK’s new Prospectus regime will cut the paperwork firms need to produce when they IPO and raise capital, while providing better, more relevant information to investors.

The government’s work to finalise the UK Sustainability Reporting Standards (UK SRS) is a core part of the government’s ambition to make the UK a global hub for green and transition finance activity. These standards are based on the interoperable standards published by the International Sustainability Standards Board in June 2023 and aim to support long-term investor decision making by providing high quality and comparable information and on sustainability-related risks and opportunities that businesses face.

The government consultation on UK SRS closed on 17 September. The government is currently processing feedback and will publish its response in due course along with the final set of standards for voluntary use. Separately, the Financial Conduct Authority (FCA) has announced that they will be consulting soon on how UK SRS is applied to publicly listed companies.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she expect to receive the Payments Forward Plan from the Payments Vision Delivery Committee before 18 December 2025.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

I refer the Honourable Member to the answer given on 30 October 2025 to PQ UIN 85107.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to her Financial Inclusion Strategy, published in November 2025, CP 1424, what steps she is taking to help ensure an equitable geographic distribution of the 350 new banking hubs; whether the rollout will prioritise areas that have recently experienced bank branch closures; and what steps her Department is taking to ensure that the new digital pass for identity verification will be accessible for people with limited digital (a) access and (b) literacy.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

Earlier this month, I published the Government’s Financial Inclusion Strategy setting out a range of interventions to improve financial inclusion and resilience for underserved groups across the UK. This included a key focus on addressing barriers around access to banking and digital inclusion.

Banking is changing, with many customers benefitting from the convenience and flexibility of managing their finances remotely. However, Government understands the importance of face-to-face banking to communities and is committed to championing sufficient access for customers. In addition to traditional bank branches, the financial services industry is committed to rolling out 350 banking hubs across the UK by the end of this Parliament. Over 240 hubs have been announced so far, and more than 190 are already open. Government is working closely with industry on this commitment.

The locations of banking hubs are independently determined by LINK, the industry coordinating body responsible for making access to cash assessments. LINK will carry out an assessment wherever a branch closure is announced or if they receive a community request.

LINK will recommend appropriate solutions where it considers that a community requires additional cash services. Some of the criteria that LINK considers are whether there is a bank branch remaining, population size, number of shops on the high street, distance to the nearest bank branch, public transport links and vulnerability of the population.

In September, the government set out plans for a new government-backed Digital ID scheme. This Digital ID will make it easier for people across the UK to use vital government services, but will also streamline verification processes across private sectors too, such as when opening a new bank account. As part of the government’s forthcoming consultation on the new Digital ID scheme, the government will look at how to make the scheme inclusive, such as by integrating assistive technologies for those with physical or cognitive disabilities, and ensuring that physical alternatives are available for those without smartphones.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment her Department has made of the economic impact of bank branch closures on high streets for local businesses; and what steps are being considered to mitigate these.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

Banking is changing, with many customers benefiting from the ease and convenience of remote banking. Whilst the Government does not make economic estimates regarding the impact of branch closures, the Government does understand the importance of face-to-face banking to high streets and is committed to championing sufficient access for customers. That is why the Government is working closely with industry to roll out 350 banking hubs on high streets across the UK by the end of this Parliament. More than 240 hubs have been announced so far, and over 190 are already open.

This Government is fully committed to rejuvenating our high streets and supporting the businesses and communities that make our town centres successful. Alongside the £5bn funding for Pride in Place, we have announced a suite of tools to support communities to improve their high streets, including: High Street Rental Auctions giving councils the power to auction the lease of long-term vacant premises; a Community Right to Buy for communities to take ownership of local buildings they value; and streamlining the compulsory purchase process to help local authorities regenerate high streets.

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 bank closures on footfall in (a) town centres and (b) high streets.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

Banking is changing, with many customers benefiting from the ease and convenience of remote banking. Whilst the Government does not make estimates regarding the impact of branch closures on town centre footfall, the Government understands the importance of face-to-face banking to high streets and is committed to championing sufficient access for customers. That is why the Government is working closely with industry to roll out 350 banking hubs on high streets across the UK by the end of this Parliament. More than 240 hubs have been announced so far, and over 190 are already open.

This Government is fully committed to rejuvenating our high streets and supporting the businesses and communities that make our town centres successful. Alongside the £5bn funding for Pride in Place, we have announced a suite of tools to support communities to improve their high streets, including: High Street Rental Auctions giving councils the power to auction the lease of long-term vacant premises; a Community Right to Buy for communities to take ownership of local buildings they value; and streamlining the compulsory purchase process to help local authorities regenerate high streets.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what progress she has made on implementing the provisions in Schedule 8 of the Financial Services and Markets Act 2023 on access to cash; and what discussions she has had with the Financial Conduct Authority on the effectiveness of its powers to enforce those provisions.

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.

The Financial Services and Markets Act 2023 granted the Financial Conduct Authority (FCA) the responsibility and powers to seek to ensure the reasonable provision of cash withdrawal and deposit facilities. The FCA introduced regulatory rules to protect access to cash in September 2024. Its rules ensure cash continues to be a viable method of payment for the millions of people who depend on it by providing reasonable access to cash withdrawal and deposit facilities for individuals and businesses, including free services for personal accounts.

The FCA is required by law to keep its rules under review and has been closely monitoring the impact and effectiveness of their regime during its first year. It will commence a formal evaluation of its regime in due course.

The Government meets regularly with the FCA to discuss a range of topics.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what plans the Government has to promote (a) community banking models and (b) cooperative financial institutions to improve access to banking services in underserved areas.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

The Government recognises the importance of diversity in the UK financial services sector, including community banking and co-operative models such as credit unions. These institutions provide valuable options for local communities, including underserved areas, by offering savings products and affordable credit.

To support this, the Government is pursuing plans to reform the credit union common bond, making it easier for credit unions to grow and serve more members. We have also asked the FCA and PRA to publish a report on the mutuals landscape by the end of 2025 to inform future policy development.

In addition, some building societies are exploring innovative ways to deliver banking services alongside their branch networks, such as through multi-bank kiosks with deposit ATMs. The Government welcomes these industry-led initiatives that improve access to banking services for customers.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will make an assessment with Cabinet colleagues of the potential merits of implementing a pilot scheme for banks to provide standardised anti-money laundering checks for use in property transactions.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

The requirements for anti-money laundering checks in property transactions are set out in the Money Laundering Regulations (MLRs). The MLRs are not prescriptive in setting out precisely how banks and other regulated firms should undertake anti-money laundering checks, but instead require firms to take a proportionate approach commensurate with their assessment of the risk. Each bank will therefore have its own policies and procedures within this broader framework. The Government keeps the MLRs under periodic review to ensure that requirements remain effective and proportionate for all regulated sectors.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what discussions she has had with the Financial Conduct Authority on the adequacy of its guidance on ensuring access to banking services for rural and coastal communities, in the context of (a) branch and (b) ATM closures.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

The government understands the importance of face-to-face banking to rural and coastal communities and is committed to championing sufficient access for both business and personal customers. This is why the government is working with industry to roll out 350 banking hubs by the end of the Parliament.

While decisions on branch provision are commercial decisions for banks themselves, Financial Conduct Authority (FCA) guidance requires firms to conduct a robust impact analysis. Firms must show they have considered customer needs and identified potential reasonable alternatives. The FCA also expects engagement with stakeholders at least 12 weeks before closure and firms must ensure that any replacement services, such as banking hubs, are in place before a branch closes. These measures aim to ensure closures are implemented fairly and transparently.

The FCA also has responsibility and powers to seek to ensure reasonable provision of cash withdrawal and deposit facilities. As part of this responsibility, the FCA must also seek to ensure that there is reasonable provision of free withdrawal and deposit facilities in relation to personal current accounts, and requires LINK, as the cash coordination body, to make a cash access assessment when a branch or ATM closes. In circumstances where LINK considers that a community requires additional cash services, the financial services sector will provide a suitable shared solution, such as an ATM, cash deposit service, or shared banking hub, for cash users in that community.

Alternative options for personal and business customers to access banking include the online and mobile banking, telephone banking and the Post Office. The Post Office Banking Framework allows personal and business customers to withdraw and deposit cash, check their balance, pay bills and cash cheques at 11,500 Post Office branches across the UK. The Post Office is required by the Department for Business & Trade to ensure that 95% of the total rural population across the UK is within 3 miles of their nearest Post Office.

The government’s Financial Services Growth and Competitiveness Strategy sets out a 10-year plan to ensure the UK remains a leading global financial centre, supporting innovation, investment, and consumer access. While the strategy focuses on growth and competitiveness across the sector, we recognise the importance of access to banking services in rural communities. HM Treasury continues to work closely with the financial services industry, regulators, and stakeholders to monitor provision and explore solutions, such as shared banking hubs and digital infrastructure, to maintain access to essential services.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps her Department is taking to ensure that small and medium-sized enterprises have access to affordable banking services in rural areas.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

The government understands the importance of face-to-face banking to rural and coastal communities and is committed to championing sufficient access for both business and personal customers. This is why the government is working with industry to roll out 350 banking hubs by the end of the Parliament.

While decisions on branch provision are commercial decisions for banks themselves, Financial Conduct Authority (FCA) guidance requires firms to conduct a robust impact analysis. Firms must show they have considered customer needs and identified potential reasonable alternatives. The FCA also expects engagement with stakeholders at least 12 weeks before closure and firms must ensure that any replacement services, such as banking hubs, are in place before a branch closes. These measures aim to ensure closures are implemented fairly and transparently.

The FCA also has responsibility and powers to seek to ensure reasonable provision of cash withdrawal and deposit facilities. As part of this responsibility, the FCA must also seek to ensure that there is reasonable provision of free withdrawal and deposit facilities in relation to personal current accounts, and requires LINK, as the cash coordination body, to make a cash access assessment when a branch or ATM closes. In circumstances where LINK considers that a community requires additional cash services, the financial services sector will provide a suitable shared solution, such as an ATM, cash deposit service, or shared banking hub, for cash users in that community.

Alternative options for personal and business customers to access banking include the online and mobile banking, telephone banking and the Post Office. The Post Office Banking Framework allows personal and business customers to withdraw and deposit cash, check their balance, pay bills and cash cheques at 11,500 Post Office branches across the UK. The Post Office is required by the Department for Business & Trade to ensure that 95% of the total rural population across the UK is within 3 miles of their nearest Post Office.

The government’s Financial Services Growth and Competitiveness Strategy sets out a 10-year plan to ensure the UK remains a leading global financial centre, supporting innovation, investment, and consumer access. While the strategy focuses on growth and competitiveness across the sector, we recognise the importance of access to banking services in rural communities. HM Treasury continues to work closely with the financial services industry, regulators, and stakeholders to monitor provision and explore solutions, such as shared banking hubs and digital infrastructure, to maintain access to essential services.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what plans her Department has to review the adequacy of banking infrastructure in rural areas as part of its 10-year Financial Services Growth and Competitiveness Strategy.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

The government understands the importance of face-to-face banking to rural and coastal communities and is committed to championing sufficient access for both business and personal customers. This is why the government is working with industry to roll out 350 banking hubs by the end of the Parliament.

While decisions on branch provision are commercial decisions for banks themselves, Financial Conduct Authority (FCA) guidance requires firms to conduct a robust impact analysis. Firms must show they have considered customer needs and identified potential reasonable alternatives. The FCA also expects engagement with stakeholders at least 12 weeks before closure and firms must ensure that any replacement services, such as banking hubs, are in place before a branch closes. These measures aim to ensure closures are implemented fairly and transparently.

The FCA also has responsibility and powers to seek to ensure reasonable provision of cash withdrawal and deposit facilities. As part of this responsibility, the FCA must also seek to ensure that there is reasonable provision of free withdrawal and deposit facilities in relation to personal current accounts, and requires LINK, as the cash coordination body, to make a cash access assessment when a branch or ATM closes. In circumstances where LINK considers that a community requires additional cash services, the financial services sector will provide a suitable shared solution, such as an ATM, cash deposit service, or shared banking hub, for cash users in that community.

Alternative options for personal and business customers to access banking include the online and mobile banking, telephone banking and the Post Office. The Post Office Banking Framework allows personal and business customers to withdraw and deposit cash, check their balance, pay bills and cash cheques at 11,500 Post Office branches across the UK. The Post Office is required by the Department for Business & Trade to ensure that 95% of the total rural population across the UK is within 3 miles of their nearest Post Office.

The government’s Financial Services Growth and Competitiveness Strategy sets out a 10-year plan to ensure the UK remains a leading global financial centre, supporting innovation, investment, and consumer access. While the strategy focuses on growth and competitiveness across the sector, we recognise the importance of access to banking services in rural communities. HM Treasury continues to work closely with the financial services industry, regulators, and stakeholders to monitor provision and explore solutions, such as shared banking hubs and digital infrastructure, to maintain access to essential services.

Question to the HM Treasury:

To ask His Majesty's Government what assessment they have made of whether current public sector pay determination processes, particularly through the independent pay review bodies, sufficiently take account of productivity metrics.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

The Government is firmly committed to improving public sector productivity and efficiency, as set out in its plans for a more productive and agile state at the Spending Review. At Budget 2024 the Government set a 2% productivity, efficiencies, and savings target for government Departments. The Office for Value for Money and its Chair have worked closely with all departments to agree bespoke and stretching efficiency targets, supported by robust delivery plans. Altogether, the Government will deliver technical efficiencies worth nearly £14 billion a year by 2028–29.

The Pay Review Body (PRB) process is used to set the pay for many public sector workforces. This process is independent from Government and PRBs will consider a range of evidence when forming recommendations on pay. This can include productivity factors, amongst other considerations such as the need to recruit, retain and motivate suitably qualified people.

Pay awards will need to be funded within departmental settlements set out at Spending Review 2025. If the PRBs recommend pay increases above the level departments have budgeted for, departments will need to carefully consider the justification for these awards and determine whether these additional costs can be borne either through offsetting savings or through further productivity gains.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of levels of debt interest payments on the public finances.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

The Chancellor has asked the Office for Budget Responsibility to prepare an economic and fiscal forecast for publication on 26 November 2025, which will accompany the annual Budget.

We are spending over £100bn a year on debt interest - equivalent to £1 in every £10 the government spends. The government’s fiscal strategy put the public finances on a sustainable path while prioritising investment to support long-term economic growth. The fiscal rules provide a blueprint for getting debt on a downward path over the next five years, while borrowing to invest in our economy.

This is the responsible choice – to live within our means, reduce our levels of borrowing in the years ahead and support the Bank of England to get inflation down, so we can deliver on the priorities of working people and spend less on servicing debt.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of recent trends in the level of government borrowing.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

The Chancellor has asked the Office for Budget Responsibility to prepare an economic and fiscal forecast for publication on 26 November 2025, which will accompany the annual Budget.

We are spending over £100bn a year on debt interest - equivalent to £1 in every £10 the government spends. The government’s fiscal strategy put the public finances on a sustainable path while prioritising investment to support long-term economic growth. The fiscal rules provide a blueprint for getting debt on a downward path over the next five years, while borrowing to invest in our economy.

This is the responsible choice – to live within our means, reduce our levels of borrowing in the years ahead and support the Bank of England to get inflation down, so we can deliver on the priorities of working people and spend less on servicing debt.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of the US government shutdown on UK-based financial institutions with exposure to US government (a) securities and (b) agencies.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

The US Government shutdown ended on 12 November 2025. HM Treasury works closely with the Bank of England’s Financial Policy Committee (FPC) and UK financial regulators to assess any risks to the financial sector, including those relating to the global outlook.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what is the (a) cost and (b) number of HMRC staff undertaking inquiries into online marketplace sellers.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The department is unable to provide an exact breakdown in the cost or number of staff involved in this work. This is because HMRC takes a risk-based approach to compliance, and so tax enquiries into online marketplace sellers can fall into a number of different compliance areas. Staff involved will work across a variety of business types and in most cases will not be solely working on this one trade sector.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many online marketplace sellers have been required to pay a tax liability following a HMRC tax inquiry, and what was the average amount owed.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

HMRC does not segment it's data by trade sector, so is not able to accurately identify the number of businesses in any one sector which have been subject to a HMRC Tax Enquiry.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 4 November 2025 to Question 85347 on Company Cars: Taxation, what estimate her Department has made of the revenue to be raised from changes to benefit in kind taxation for vehicles provided through such schemes, and what assessment she has made of the potential impact of those changes on the employee car ownership industry.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

At Autumn Budget 2024, the proposed changes to Employee Car Ownership Schemes were estimated to raise £875m across the scorecard. This costing and the tax impact and information note will be updated at a future fiscal event to reflect the six-month delay to the originally announced implementation date.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how much funding raised by the Apprenticeship Levy was passed to the Welsh Government as part of the Welsh Block Grant in each year of the past five years.

Answered by James Murray - Chief Secretary to the Treasury

While the Apprenticeship Levy is UK wide, apprenticeship policy and spending is devolved. This means that the devolved governments receive funding through the Barnett formula in relation to English apprenticeship spending as part of their block grant.

The Block Grant Transparency publication breaks down all changes in the devolved governments’ block grant funding from the 2015 Spending Review up to and including Spending Review 2025.

The most recent report was published in October 2025:

https://www.gov.uk/government/publications/block-grant-transparency-july-2023

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps she is taking to help maintain (a) high street banks and (b) other non-digital alternatives to banking.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

Banking is changing, with many customers benefitting from the ease and convenience of remote banking. However, Government understands the importance of face-to-face banking to communities and is committed to championing sufficient access for customers. In addition to traditional bank branches, the financial services industry is committed to rolling out 350 banking hubs across the UK by the end of this Parliament. Over 240 hubs have been announced so far, and more than 190 are already open. Government is working closely with industry on this commitment.

While decisions on branch provision are commercial decisions for banks themselves, Financial Conduct Authority guidance requires firms to conduct a robust impact analysis. Firms must show they have considered customer needs and identified potential reasonable alternatives. The FCA also expects engagement with stakeholders at least 12 weeks before closure and firms must ensure that any replacement services, such as banking hubs, are in place before a branch closes. These measures aim to ensure closures are implemented fairly and transparently.

As well as bank branches, alternative non-digital options to access everyday banking services include telephone banking and the Post Office. The Post Office Banking Framework allows personal and business customers of participating banks to withdraw and deposit cash, check their balance, pay bills and cash cheques at 11,500 Post Office branches across the UK. Beyond branches, banking hubs and Post Office services, some banks also provide points of access through initiatives such as pop-up services in libraries and community centres, or mobile banking vans serving remote areas. The Government supports initiatives which give customers access to in-person banking, as well as digital access.

Question to the HM Treasury:

To ask His Majesty's Government whether any formal mechanism exists to directly link public sector pay settlements to measurable improvements in productivity at either departmental or workforce level.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

The Government is firmly committed to improving public sector productivity and efficiency, as set out in its plans for a more productive and agile state at the Spending Review. At Budget 2024 the Government set a 2% productivity, efficiencies, and savings target for government Departments. The Office for Value for Money and its Chair have worked closely with all departments to agree bespoke and stretching efficiency targets, supported by robust delivery plans. Altogether, the Government will deliver technical efficiencies worth nearly £14 billion a year by 2028–29.

The Pay Review Body (PRB) process is used to set the pay for many public sector workforces. This process is independent from Government and PRBs will consider a range of evidence when forming recommendations on pay. This can include productivity factors, amongst other considerations such as the need to recruit, retain and motivate suitably qualified people.

Pay awards will need to be funded within departmental settlements set out at Spending Review 2025. If the PRBs recommend pay increases above the level departments have budgeted for, departments will need to carefully consider the justification for these awards and determine whether these additional costs can be borne either through offsetting savings or through further productivity gains.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 21 October 2025 to Question 76827 on Jeffery Epstein, which public body holds the records of Ministerial meetings and correspondence for 2009-10.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

Records of HM Treasury ministerial meetings are published from May 2010 onwards. Records of HM Treasury ministerial meetings and correspondence prior to this date are held within HM Treasury’s archives.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what the total value of fines imposed by anti-money laundering supervisors in response to money laundering breaches that were (a) retained by supervisors and (b) remitted to the Exchequer for financial years 2023-2024 and 2024-25.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

Anti-money laundering supervisors retain a portion of the fines they issue to cover their enforcement costs, with the remainder being remitted to the consolidated fund. Information on the total value of fines remitted to the consolidated fund, including those by anti-money laundering supervisors, can be found in HM Treasury’s annual report and accounts.

https://www.gov.uk/government/publications/hm-treasury-annual-report-and-accounts-2024-to-2025

Information on the total value of fines issued by anti-money laundering supervisors for 2023-24 can be found in HM Treasury’s annual supervision report.

https://www.gov.uk/government/publications/anti-money-laundering-and-countering-the-financing-of-terrorism-supervision-report-2023-24

The 2024-25 version of this report is due to be published later this year.

Each anti-money laundering supervisor also publishes an annual report on their accounts, including a breakdown of the fines they have issued.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will make it her policy to introduce statutory requirements for banks to provide alternative face-to-face services in communities in which branches have closed.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

Banking is changing, with many customers benefitting from the convenience and flexibility of managing their finances remotely. However, Government understands the importance of face-to-face banking to communities and is committed to championing sufficient access for customers. In addition to traditional bank branches, the financial services industry is committed to rolling out 350 banking hubs across the UK by the end of this Parliament. Over 240 hubs have been announced so far, and more than 190 are already open. Government is working closely with industry on this commitment.

The locations of banking hubs are independently determined by LINK, the industry coordinating body responsible for making access to cash assessments. LINK will carry out an assessment wherever a branch closure is announced or if they receive a community request.

LINK will recommend appropriate solutions where it considers that a community requires additional cash services. Some of the criteria that LINK considers are whether there is a bank branch remaining, population size, number of shops on the high street, distance to the nearest bank branch, public transport links and vulnerability of the population.

While decisions on branch provision are commercial decisions for banks themselves, Financial Conduct Authority guidance requires firms to conduct a robust impact analysis. Firms must show they have considered customer needs and identified potential reasonable alternatives. The FCA also expects engagement with stakeholders at least 12 weeks before closure and firms must ensure that any replacement services, such as banking hubs, are in place before a branch closes. These measures aim to ensure closures are implemented fairly and transparently.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of trends in the level of public expenditure as a share of national output.

Answered by James Murray - Chief Secretary to the Treasury

The government's fiscal strategy is putting the public finances on a sustainable path while prioritising investment to protect the NHS and support long-term growth. We are relentlessly cutting waste, improving efficiency to make sure every penny of taxpayers' money is spent wisely, and reforming public services to make sure they are sustainable.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential merits of reducing public expenditure.

Answered by James Murray - Chief Secretary to the Treasury

The government's fiscal strategy is putting the public finances on a sustainable path while prioritising investment to protect the NHS and support long-term growth. We are relentlessly cutting waste, improving efficiency to make sure every penny of taxpayers' money is spent wisely, and reforming public services to make sure they are sustainable.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how much of the total Apprenticeship Levy funding collected by HMRC from employers (a) primarily based in Wales and (b) who work across the UK but have a headcount in Wales was transferred to the Treasury in each of the past five years.

Answered by James Murray - Chief Secretary to the Treasury

UIN 91154 - While the Apprenticeship Levy is UK wide, apprenticeship policy and spending is devolved. This means that the devolved governments receive funding through the Barnett formula in relation to English apprenticeship spending as part of their block grant. It is for the devolved governments to allocate their funding in devolved areas as they see fit, including investing in their skills programmes.

UIN 91152 - Reliable estimates of the revenue raised from the Apprenticeship Levy from businesses who work across the UK but have a presence in Wales are not available.

While the Apprenticeship Levy is UK wide, apprenticeship policy and spending is devolved. This means that the devolved governments receive funding through the Barnett formula in relation to English apprenticeship spending as part of their block grant. It is for the devolved governments to allocate their funding in devolved areas as they see fit, including investing in their skills programmes.

UIN 91151 - Reliable estimates of the revenue raised from the Apprenticeship Levy from businesses primarily based in Wales are not available.

While the Apprenticeship Levy is UK wide, apprenticeship policy and spending is devolved. This means that the devolved governments receive funding through the Barnett formula in relation to English apprenticeship spending as part of their block grant. It is for the devolved governments to allocate their funding in devolved areas as they see fit, including investing in their skills programmes.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how much funding was raised by the Apprenticeship Levy from employers who work across the UK, but have a headcount in Wales, in each year of the past five years.

Answered by James Murray - Chief Secretary to the Treasury

UIN 91154 - While the Apprenticeship Levy is UK wide, apprenticeship policy and spending is devolved. This means that the devolved governments receive funding through the Barnett formula in relation to English apprenticeship spending as part of their block grant. It is for the devolved governments to allocate their funding in devolved areas as they see fit, including investing in their skills programmes.

UIN 91152 - Reliable estimates of the revenue raised from the Apprenticeship Levy from businesses who work across the UK but have a presence in Wales are not available.

While the Apprenticeship Levy is UK wide, apprenticeship policy and spending is devolved. This means that the devolved governments receive funding through the Barnett formula in relation to English apprenticeship spending as part of their block grant. It is for the devolved governments to allocate their funding in devolved areas as they see fit, including investing in their skills programmes.

UIN 91151 - Reliable estimates of the revenue raised from the Apprenticeship Levy from businesses primarily based in Wales are not available.

While the Apprenticeship Levy is UK wide, apprenticeship policy and spending is devolved. This means that the devolved governments receive funding through the Barnett formula in relation to English apprenticeship spending as part of their block grant. It is for the devolved governments to allocate their funding in devolved areas as they see fit, including investing in their skills programmes.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how much funding was raised by the Apprenticeship Levy from employers primarily based in Wales in each of the past five years.

Answered by James Murray - Chief Secretary to the Treasury

UIN 91154 - While the Apprenticeship Levy is UK wide, apprenticeship policy and spending is devolved. This means that the devolved governments receive funding through the Barnett formula in relation to English apprenticeship spending as part of their block grant. It is for the devolved governments to allocate their funding in devolved areas as they see fit, including investing in their skills programmes.

UIN 91152 - Reliable estimates of the revenue raised from the Apprenticeship Levy from businesses who work across the UK but have a presence in Wales are not available.

While the Apprenticeship Levy is UK wide, apprenticeship policy and spending is devolved. This means that the devolved governments receive funding through the Barnett formula in relation to English apprenticeship spending as part of their block grant. It is for the devolved governments to allocate their funding in devolved areas as they see fit, including investing in their skills programmes.

UIN 91151 - Reliable estimates of the revenue raised from the Apprenticeship Levy from businesses primarily based in Wales are not available.

While the Apprenticeship Levy is UK wide, apprenticeship policy and spending is devolved. This means that the devolved governments receive funding through the Barnett formula in relation to English apprenticeship spending as part of their block grant. It is for the devolved governments to allocate their funding in devolved areas as they see fit, including investing in their skills programmes.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how much accrued to the Exchequer from money recovered by public bodies using powers under the Proceeds of Crime Act 2002 through unspent asset recovery incentivisation scheme receipts in financial year 2024-25.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

Individual public bodies participating in the Asset Recovery Incentivisation Scheme are responsible for record-keeping of any unspent funds returned to the Consolidated Fund. As such, HM Treasury does not collate this information.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many additional rate taxpayers there were in the (a) 2020-21, (b) 2021-22, (c) 2022-23, (d) 2023-24 and (e) 2024-25 financial years.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Estimates of the number of additional rate taxpayers for the financial years 2020-21 to 2024-25 are published by HMRC in the Income Tax Liabilities Statistics. The latest available figures can be found in Table 2.1 of HMRC’s Income Tax Liabilities Statistics, available at:

https://www.gov.uk/government/statistics/number-of-individual-income-taxpayers-by-marginal-rate-gender-and-age

Question to the HM Treasury:

To ask the Chancellor of the Exchequer what proportion of the 3 fines worth £289 million imposed in the financial year 2024/2025 by the Financial Conduct Authority under the Financial Services and Markets Act 2000 in response to money laundering breaches were (a) retained by the FCA and (b) applied for the benefit of FCA regulated firms under the Financial Penalty Scheme.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

The Financial Conduct Authority (FCA) does not spend the revenue it collects from fines. The FCA is required to pass revenue from fines it imposes by the FCA to the Treasury. The Treasury must surrender it to the Consolidated Fund and it is then part of the Government’s total revenues, used to pay for all Government spending on public services.

The FCA is permitted to deduct an amount equal to the costs of its enforcement activity from penalty receipts. The money retained for this purpose must be used for the benefit of regulated firms: the FCA achieves this through the Financial Penalty Scheme, which provides a rebate for relevant firms, reducing the fee that they must pay to the FCA in a given year. Under the Scheme, the firms on which any penalty was imposed in a financial year will not receive any rebate to their fees in the following financial year.

The FCA’s 2025 Fees and Levies Policy Statement sets out that it reduced the total fees payable to meet its annual funding requirement by applying the £71.6m using the financial penalty revenues it retained from 2024-25. Further information about how this is distributed among FCA-regulated firms can be found on the FCA’s website.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will provide an overview of how the Financial Conduct Authority has spent the £173.5 million fines imposed on firms for breaches of the Money Laundering Regulations 2007 since 2017.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

The Financial Conduct Authority (FCA) does not spend the revenue it collects from fines. The FCA is required to pass revenue from fines it imposes by the FCA to the Treasury. The Treasury must surrender it to the Consolidated Fund and it is then part of the Government’s total revenues, used to pay for all Government spending on public services.

The FCA is permitted to deduct an amount equal to the costs of its enforcement activity from penalty receipts. The money retained for this purpose must be used for the benefit of regulated firms: the FCA achieves this through the Financial Penalty Scheme, which provides a rebate for relevant firms, reducing the fee that they must pay to the FCA in a given year. Under the Scheme, the firms on which any penalty was imposed in a financial year will not receive any rebate to their fees in the following financial year.

The FCA’s 2025 Fees and Levies Policy Statement sets out that it reduced the total fees payable to meet its annual funding requirement by applying the £71.6m using the financial penalty revenues it retained from 2024-25. Further information about how this is distributed among FCA-regulated firms can be found on the FCA’s website.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she has made an assessment of the adequacy of the transparency of letting arrangements for residential properties managed by the Crown Estate.

Answered by James Murray - Chief Secretary to the Treasury

The Crown Estate operates under the requirements set out in the Crown Estate Act 1961, including the requirement to lay in the Houses of Parliament an annual report and accounts audited by the Comptroller and Auditor General. The Comptroller and Auditor General may also carry out value for money studies of The Crown Estate under the National Audit Act 1983, and has access to Crown Estate information in the same way as they do for government departments.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what plans her Department has to expand the network of banking hubs (a) in all areas and (b) in areas with multiple recent bank branch closures.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

Banking is changing, with many customers benefitting from the convenience and flexibility of managing their finances remotely. However, Government understands the importance of face-to-face banking to communities and is committed to championing sufficient access for customers. In addition to traditional bank branches, the financial services industry is committed to rolling out 350 banking hubs across the UK by the end of this Parliament. Over 240 hubs have been announced so far, and more than 190 are already open. Government is working closely with industry on this commitment.

The locations of banking hubs are independently determined by LINK, the industry coordinating body responsible for making access to cash assessments. LINK will carry out an assessment wherever a branch closure is announced or if they receive a community request.

LINK will recommend appropriate solutions where it considers that a community requires additional cash services. Some of the criteria that LINK considers are whether there is a bank branch remaining, population size, number of shops on the high street, distance to the nearest bank branch, public transport links and vulnerability of the population.

While decisions on branch provision are commercial decisions for banks themselves, Financial Conduct Authority guidance requires firms to conduct a robust impact analysis. Firms must show they have considered customer needs and identified potential reasonable alternatives. The FCA also expects engagement with stakeholders at least 12 weeks before closure and firms must ensure that any replacement services, such as banking hubs, are in place before a branch closes. These measures aim to ensure closures are implemented fairly and transparently.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of changes to Inheritance Tax on the financial viability of family farms in North Shropshire constituency.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Government believes its reforms to agricultural property relief and business property relief from 6 April 2026 get the balance right between supporting farms and businesses, and fixing the public finances. 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. Despite a tough fiscal context, 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. Where inheritance tax is due, those liable for a charge can pay any liability on the relevant assets over 10 annual instalments, interest-free.

Information from claims is not recorded to enable regional or national breakdowns of the number of estates expected to be affected. However, the Government has set out that the reforms are expected to result in up to 520 estates across the UK claiming agricultural property relief, including those also claiming business property relief, paying more inheritance tax in 2026-27. Almost three-quarters of estates claiming agricultural property relief, including those that also claim for business property relief, will not pay any more tax as a result of the changes in 2026-27, based on the latest available data.

The Government published a tax information and impact note on 21 July 2025 and this is available at www.gov.uk/government/publications/reforms-to-agricultural-property-relief-and-business-property-relief/agricultural-property-relief-and-business-property-relief-reforms.

The Government will also invest more than £2.7 billion a year in sustainable farming and nature recovery from 2026-27 until 2028-29. This includes the largest financial investment into nature-friendly farming ever.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if her Department will make an assessment of the adequacy of mechanisms for homeowners to seek recourse when land held by the Duchy of Cornwall reverts to Duchy ownership following the insolvency of housing developers.

Answered by James Murray - Chief Secretary to the Treasury

Homeowners will have such rights of recourse against insolvent corporate developers as exist under the corporate insolvency regime. The Duchy’s policy is to give an appropriate person or body the opportunity to purchase the property formerly owned by insolvent housing developers. Interested parties may also have the right to apply to Court for a vesting order under a variety of routes (the Trustee Act, Law of Property Act or Companies Act for example).

For communal or shared land, the Duchy co-operates to see the land is disposed of to interested parties directly or via a vesting order.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps her Department is taking to improve transparency for homeowners on the terms under which (a) communal and (b) shared land may revert to the Duchy of Cornwall in the event of developers' insolvency.

Answered by James Murray - Chief Secretary to the Treasury

Homeowners will have such rights of recourse against insolvent corporate developers as exist under the corporate insolvency regime. The Duchy’s policy is to give an appropriate person or body the opportunity to purchase the property formerly owned by insolvent housing developers. Interested parties may also have the right to apply to Court for a vesting order under a variety of routes (the Trustee Act, Law of Property Act or Companies Act for example).

For communal or shared land, the Duchy co-operates to see the land is disposed of to interested parties directly or via a vesting order.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to the Autumn Budget 2024, what assessment her Department has made of the potential impact of the increase in employers' National Insurance contributions on levels of private sector (a) jobs and (b) vacancies.

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 publishes the Economic and Fiscal Outlook (EFO), which sets out a detailed forecast of the economy and public finances. With all policies considered, the OBR's March 2025 EFO forecasts the employment level to increase from 33.6 million in 2024 to 34.8 million in 2029.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what analysis she has commissioned from HMRC of the tax contribution made by the 257,000 British nationals who the ONS estimates left the UK in 2024.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Chancellor has not commissioned any analysis from HMRC on the tax contribution of the ONS estimate of 257,000 British nationals who left the UK in 2024.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what discussions her Department has had with the Department of Health and Social Care and the Department for Education on reforming Child Benefit rules to better support children experiencing mental-health crises who cannot attend school.

Answered by James Murray - Chief Secretary to the Treasury

Child Benefit remains in payment until 31 August following a child’s 16th birthday. This applies without any conditions on education, so there is no impact on children of this age if they are unable to attend school for any reason.

For young people who are over 16 and under 20, Child Benefit remains payable if they continue in full-time non-advanced education or training. Legislation allows for Child Benefit to continue being paid when this education is interrupted. This can be for a period of up to six months, or for as long as is reasonable if it is attributable to the illness or disability of mind or body. Child Benefit can also still be paid in respect of young people who cannot attend education for an average of more than 12 hours per week due to an illness or disability.

The Government does not hold data on the number of families where Child Benefit has stopped because a young person over 16 has not been able to attend education due to mental ill health.

Where a young person is unable to return to education because of mental ill-health or trauma, disability benefits may provide a more suitable form of long-term support.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether her Department has conducted an equality impact assessment on the effect of school-attendance-linked Child Benefit rules on children with mental-health-related disabilities.

Answered by James Murray - Chief Secretary to the Treasury

Child Benefit remains in payment until 31 August following a child’s 16th birthday. This applies without any conditions on education, so there is no impact on children of this age if they are unable to attend school for any reason.

For young people who are over 16 and under 20, Child Benefit remains payable if they continue in full-time non-advanced education or training. Legislation allows for Child Benefit to continue being paid when this education is interrupted. This can be for a period of up to six months, or for as long as is reasonable if it is attributable to the illness or disability of mind or body. Child Benefit can also still be paid in respect of young people who cannot attend education for an average of more than 12 hours per week due to an illness or disability.

The Government does not hold data on the number of families where Child Benefit has stopped because a young person over 16 has not been able to attend education due to mental ill health.

Where a young person is unable to return to education because of mental ill-health or trauma, disability benefits may provide a more suitable form of long-term support.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment her Department has made of the impact of Child Benefit cessation on families where a child or young person is unable to attend school as a result of clinically evidenced mental-health conditions or trauma.

Answered by James Murray - Chief Secretary to the Treasury

Child Benefit remains in payment until 31 August following a child’s 16th birthday. This applies without any conditions on education, so there is no impact on children of this age if they are unable to attend school for any reason.

For young people who are over 16 and under 20, Child Benefit remains payable if they continue in full-time non-advanced education or training. Legislation allows for Child Benefit to continue being paid when this education is interrupted. This can be for a period of up to six months, or for as long as is reasonable if it is attributable to the illness or disability of mind or body. Child Benefit can also still be paid in respect of young people who cannot attend education for an average of more than 12 hours per week due to an illness or disability.

The Government does not hold data on the number of families where Child Benefit has stopped because a young person over 16 has not been able to attend education due to mental ill health.

Where a young person is unable to return to education because of mental ill-health or trauma, disability benefits may provide a more suitable form of long-term support.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what recent estimate her Department has made of the number of families who have had Child Benefit reduced or withdrawn because a child or young person has been unable to attend school due to mental ill-health.

Answered by James Murray - Chief Secretary to the Treasury

Child Benefit remains in payment until 31 August following a child’s 16th birthday. This applies without any conditions on education, so there is no impact on children of this age if they are unable to attend school for any reason.

For young people who are over 16 and under 20, Child Benefit remains payable if they continue in full-time non-advanced education or training. Legislation allows for Child Benefit to continue being paid when this education is interrupted. This can be for a period of up to six months, or for as long as is reasonable if it is attributable to the illness or disability of mind or body. Child Benefit can also still be paid in respect of young people who cannot attend education for an average of more than 12 hours per week due to an illness or disability.

The Government does not hold data on the number of families where Child Benefit has stopped because a young person over 16 has not been able to attend education due to mental ill health.

Where a young person is unable to return to education because of mental ill-health or trauma, disability benefits may provide a more suitable form of long-term support.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she plans to review Child Benefit eligibility rules linked to school attendance in relation to absence caused by severe mental ill-health or trauma.

Answered by James Murray - Chief Secretary to the Treasury

Child Benefit remains in payment until 31 August following a child’s 16th birthday. This applies without any conditions on education, so there is no impact on children of this age if they are unable to attend school for any reason.

For young people who are over 16 and under 20, Child Benefit remains payable if they continue in full-time non-advanced education or training. Legislation allows for Child Benefit to continue being paid when this education is interrupted. This can be for a period of up to six months, or for as long as is reasonable if it is attributable to the illness or disability of mind or body. Child Benefit can also still be paid in respect of young people who cannot attend education for an average of more than 12 hours per week due to an illness or disability.

The Government does not hold data on the number of families where Child Benefit has stopped because a young person over 16 has not been able to attend education due to mental ill health.

Where a young person is unable to return to education because of mental ill-health or trauma, disability benefits may provide a more suitable form of long-term support.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether a second homes council tax premium has been paid for her Ministerial residence since 1 April 2025.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

All council tax due on the Chancellor’s Ministerial residence has been paid in full.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 11 November 2025 to Question 87814, what proportion of mileage claims are made using a). HMRC Approved Mileage Allowance Payment rates and b). employers own assessment by 1). employees and 2). the self-employed.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The research report can be found here: Research with employers on Benefits in Kind and expenses - GOV.UK

Self-employed people are able to choose whether to use the simplified mileage rates or claim actual expenses and capital allowances for a vehicle. HMRC published research carried out in 2023 which showed that 29% of self-employed people who use vehicles in their business use the simplified mileage rates.

The research report was published on 28 May 2025 and can be found here: HMRC Mileage Rates Research - GOV.UK

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to the UK Internal Market System, how many unclosed supplementary declarations were there on 1 October 2025.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

There are several facilitations available to businesses moving goods within the UK Internal Market System. Businesses can choose to make use of Simplified Customs Declaration Processes (SCDP), such as the Entry in Declarants Records (EIDR) process when moving goods into Northern Ireland. This allows businesses to have up until the 10th calendar day of the month following the goods entering Northern Ireland to submit a supplementary declaration. HMRC cannot provide the number of unclosed supplementary declarations as HMRC does not have direct access to all traders’ records that make use of EIDR. HMRC continues to support businesses to comply with their legal obligations.

Question to the HM Treasury:

To ask His Majesty's Government what measures they have taken to boost cross-border economic growth between England and Wales.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

Economic growth is the central mission of the government. We work closely with the Welsh Government to ensure that Wales, like all parts of the United Kingdom, plays a full part in this mission and benefits from our modern Industrial Strategy, with higher living standards delivered across the country.

As part of this mission, the government is investing in projects that will drive growth across Wales. Alongside rail commitments announced at the last Spending Review, we have recently announced that Anglesey in North Wales will pioneer the UK’s first small modular reactors at Wylfa, with £2.5 billion of UK Government funding. This represents the most significant industrial investment in North Wales in a generation. The project is expected to support up to 3,000 jobs at peak construction and provide power for up to three million homes. Alongside this announcement, we have designated a new AI Growth Zone at the Anglesey Freeport, as well as another in South Wales.

Question to the HM Treasury:

To ask His Majesty's Government whether they plan to make changes to tax and National insurance reliefs for salary sacrifice pension arrangements; and if so, what estimate they have made of the cost to employers, in particular in regard to the cost of changing payroll processes and renegotiating employment contracts.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

The Government keeps all taxes under review as part of the policy making process. The Chancellor will announce any changes to the tax system at fiscal events in the usual way.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she has had discussions with the Secretary of State for Business and Trade on the cost of business loans offered by IWOCA.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

I refer my honourable friend to the answers I provided on the topic of SME lending on 23 October, and more recently in relation to the rate of short-term lending to small and medium sized businesses in the UK.

Interest rates, including those offered by individual providers, are a commercial matter decided by the lender concerned, reflecting the base rate, the risk of the applicant, and a margin to make the loan commercially viable given the cost of underwriting and broader funding costs. The Government does not intervene in commercial decisions, and SMEs should should shop around to find the product that best suits their needs when choosing finance, which in turn helps drives competition, improves choice, and may support pricing.

More widely, case complaints are a matter for the Financial Ombudsman Service rather than the Government, where the Treasury receives correspondence across a wide variety of subjects including financial services. While we are not able to measure the number of complaints the department receives in relation to high-cost credit for business loans (or in relation to an individual provider), the volume of correspondence on the cost of credit in relation to business loans, is generally low.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many complaints her Department has received on the cost of loans offered by IWOCA to small and medium sized businesses.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

I refer my honourable friend to the answers I provided on the topic of SME lending on 23 October, and more recently in relation to the rate of short-term lending to small and medium sized businesses in the UK.

Interest rates, including those offered by individual providers, are a commercial matter decided by the lender concerned, reflecting the base rate, the risk of the applicant, and a margin to make the loan commercially viable given the cost of underwriting and broader funding costs. The Government does not intervene in commercial decisions, and SMEs should should shop around to find the product that best suits their needs when choosing finance, which in turn helps drives competition, improves choice, and may support pricing.

More widely, case complaints are a matter for the Financial Ombudsman Service rather than the Government, where the Treasury receives correspondence across a wide variety of subjects including financial services. While we are not able to measure the number of complaints the department receives in relation to high-cost credit for business loans (or in relation to an individual provider), the volume of correspondence on the cost of credit in relation to business loans, is generally low.

Found: of Great Grimsby & Cleethorpes Minister for Investment Department for Business and Trade & HM Treasury

Found: 26 August 2025 6 Charity Commission for England and Wales, About us, accessed 20 November 2025 7 HM Treasury

Found: A meaningful funding route using ASF is one suggestion worthy of exploration with HMT and the NIO.

Found: Official Caxton House Tothill Street LONDON SW1H 9DA ministers@dwp.gov.uk HM Treasury

Found: Sponsorship for the organisation is shared between HM Treasury in relation to funding and the Department

Found: capital investment per capita across the UK (see figure below – which also overstates Welsh number given HMT

Found: Could the Government set out how the Department for Business and Trade, the Home Office, and HM Treasury

Found: Could the Government set out how the Department for Business and Trade, the Home Office, and HM Treasury

Found: HM Treasury, 1 Horse Guards Road, London, SW1A 2HQ The Rt Hon Liam Byrne MP Chair, Business and

Found: [DHSC, in collaboration with HM Treasury and the Cabinet Office to support legislative action and cross-departmental

Found: We’ve established the Investment Viability Group (IVG), comprising of the industry, HM Treasury, the

Found: and other assets, compared to their peers in the US which hold only 32% in these assets.8 8 CMIT - HMT

Found: The SPIF is a CEO‑level forum chaired by HM Treasury, bringing together the NWF, the Bank, UKEF, Homes

Found: CST advice on scale-up finance for innovative science and technology companies. 6 HM Treasury (2021)

Found: See HM Treasury (2010) National Infrastructure Strategy: Fairer, faster, greenerWritten evidence from

Found: heavily reported that the Chancellor is considering reversing her decision on non-doms which saw OBR and HMT

Found: In their summary of the responses to their Fundamental Review of Business Rates, HM Treasury noted that

Found: Based on insights from ICAEW members, in our recent response to both the HM Treasury consultation on

Found: HMT and the FCA have sought to address this through the introduction of a unique ‘cross-over market’

Found: As far back (and before) 2010, HM Treasury and Infrastructure UK noted the UK construction market was

Found: Others arose where HM Treasury sought to retarget VCT investment to better meet its policy priorities

Found: The proposal, developed in partnership with HM Treasury, the Office for Investment and regulators, was

Found: This effectively results in scenarios where HM Treasury pays out tax credit where it does not need to

Found: Empower the Office for Life Sciences with greater coordinating authority across DSIT, DBT, DHSC and HMT

Found: In developing the UK roadmap for Open Finance, HM Treasury and the FCA should consider how leveraging

Found: Spending Review settlements and monitored via quarterly returns from ODA‑spending departments to HM Treasury

Found: most vulnerable, investment in addressing the crises of climate and nature is essential. 1 Source: HMT

Found: Spending Review settlements and monitored via quarterly returns from ODA‑spending departments to HM Treasury

Found: We would recommend HMT explore how to mitigate the impact of this cliff edge to ensure a fair business

Found: there should be greater synergies with the work of the Foreign, Commonwealth & Development Office, HM Treasury

Found: the significant value of the sector to the economy, it has little been hard to engageme with HM Treasury

Found: departments, including the DCMS, the Government Olympic Executive, the Department for Education, and HM Treasury

Found: sport is facing significant damage from the proposed online gambling tax harmonisation led by HM Treasury

Found: Primarily10 Downing Street, HM Treasury, the Foreign, Commonwealth and Development Office, Department

Found: Telling the Windrush story Euro 2028 aligns neatly with the 80th anniversary of HMT Windrush arriving

Found: meaningful comparison, aggregation of data, and stronger arguments based on demonstrated value to HM Treasury

Found: sport is facing significant damage from the proposed online gambling tax harmonisation led by HM Treasury

Found: Funding for the delivery of the tournament has been approved by HM Treasury Approval

Found: The SDR was run by external reviewers operating within the budget set by HM Treasury.

Found: Encourage HM Treasury and the Cabinet Office to treat embedded-engineering deployments as legitimate

Found: Director, NAO, Oliver Lodge, Director, NAO, and David Fairbrother, Treasury Officer of Accounts, HM Treasury

Found: • We published the Performance Review of Digital Spend jointly with HM Treasury in March 2025.

Found: You rightly emphasise the importance of a shared understanding between HM Treasury, the National Audit

Found: The Bank of England, HM Treasury and the FCA have convened industry working groups in the past to facilitate

Found: Pool Re only covers attacks certified as terrorism by HM Treasury,223 yet the line between terrorism

Found: Pool Re only covers attacks certified as terrorism by HM Treasury,223 yet the line between terrorism

Found: Ensure any novel schemes comply with Managing Public Money, including HMT approvals where required [

Found: Director, Health, National Audit Office; and David Fairbrother, Treasury Officer of Accounts, HM Treasury

Found: drinks manufacturers to reduce their sugar content and protect the real-term value of the levy, HM Treasury

Found: drinks manufacturers to reduce their sugar content and protect the real-term value of the levy, HM Treasury

Found: series analysis BMJ Nutrition, Prevention & Health 2023;e000714. doi: 10.1136/bmjnph-2023- 000714 28 HMT

Found: offenders and has expanded into the supervision of a number of asset freeze case in partnership with HM Treasury

Found: Correspondence with HM Treasury, relating to reporting of Child Maintenance Service client fund accounts

Question to the Department of Health and Social Care:

To ask the Secretary of State for Health and Social Care, what current unbudgeted pressures his Department is aware of within its spending plans.

Answered by Karin Smyth - Minister of State (Department of Health and Social Care)

The 2025 Spending Review was published on 11 June by HM Treasury and sets out departmental budgets for day‑to‑day spending until 2028/29, and until 2029/30 for capital investment. The 2025 Spending Review is available at the following link:

https://www.gov.uk/government/publications/spending-review-2025-document

The Department is now underway with a financial planning exercise to allocate budgets within those financial years. Spending plans will be set out in the Main Supply Estimates when published in due course by HM Treasury.

Question to the Cabinet Office:

To ask the Minister for the Cabinet Office, what the estimated cost is of The Ministers’ Etc. Pension Scheme (Amendment) 2025, dated 6 November 2025.

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

The Ministers’ Etc. Pension Scheme (Amendment) 2025 makes technical amendments to the rules to allow the cost control mechanism (CCM) process to be completed, and the Scheme does not incur a cost as a result of the changes.

All public service pension schemes are subject to the CCM as part of the valuation cycle in line with HM Treasury policy. The CCM is designed to ensure a fair balance of risk with regard to the cost of providing public service pension schemes between members of those schemes and the Exchequer (and by extension taxpayers). If, when the CCM is tested, those costs are not within agreed target levels the member contributions are adjusted accordingly.

Any administrative costs associated with drafting and implementing these regulations are negligible and have been absorbed within existing Cabinet Office budgets.

Question to the Cabinet Office:

To ask the Minister for the Cabinet Office, with reference to page 30 of the Cabinet Office Annual report and accounts 2024-2025, HC1372, 23 October 2025, whether income received from the Government Property Agency, Government People Group, Government Commercial and Grants Function, Government Security Group, Central Finance, CO Digital and Government Communications is used to cross-subsidise departmental activity outside those business units.

Answered by Chris Ward - Parliamentary Secretary (Cabinet Office)

No, the business units outlined in the question only recover incurred costs from providing services to other Government departments.

As such there is no surplus recovered to be used to subsidise department activity outside those business units. This is in alignment with ‘Managing Public Money’ guidance from HM Treasury.

Question to the Wales Office:

To ask the Secretary of State for Wales, what discussions she has had with HM Treasury regarding the suitability of short-term capital funding windows for local economic development programmes in Wales.

Answered by Jo Stevens - Secretary of State for Wales

As announced at the Spending Review, from 2026-27 the UK government will provide targeted, long-term local growth funding to support regional growth across the UK, completing the transition from the UK Shared Prosperity Fund (UKSPF). For the next three years, this funding will be at the same overall level in cash terms as under UKSPF in the current year in Wales.

My Department has been provided with the financial breakdown for the new Local Growth Fund, including the capital and revenue split. I have regular discussions with both UK and Welsh Government ministerial colleagues on how this funding will benefit communities the length and breadth of Wales.

Over the course of the Spending Review period, the Local Growth Fund will invest in a range of projects that drive growth through both capital and revenue funding – from infrastructure to supporting businesses and helping people find jobs and acquire new skills.

The Welsh Government is developing an Investment Plan for the Local Growth Fund in Wales, and there is currently a live consultation to inform priorities. Insights from the consultation exercise alongside learning from evaluations of previous programmes will help ensure that the Local Growth Fund delivers long-term, sustainable benefits for communities and complements other major programmes such as Pride in Place, City and Regional Growth Deals, Freeports and Investment Zones.

This new fund reinforces the strong collaborative relationship between the UK Government and Welsh Government. It will help create jobs and grow productivity, bringing benefit to every part of Wales. I am fully committed to ensuring that the transition to the new Local Growth Fund is as smooth as possible with sufficient flexibilities for local authorities to manage the change in capital and revenue funding. To this end, I have written a joint letter with Rebecca Evans MS, Welsh Government Cabinet Secretary for Economy and Planning to local authority leaders in Wales reassuring them that both governments are open to exploring opportunities for additional flexibilities within the parameters of the budget settlement and our shared responsibilities for managing public money. This will help local authorities manage the change while continuing to support local businesses and workers.

Question to the Department for Transport:

To ask the Secretary of State for Transport, pursuant to the answer given 17 November 2025 (UIN 88239), if she will publish the evidence provided to her in relation to the A12 Widening Scheme by (a) the Ministry for Housing, Communities and Local Government and (b) other agencies to inform her decision to cancel the A12 Widening Scheme.

Answered by Simon Lightwood - Parliamentary Under-Secretary (Department for Transport)

The evidence provided to the Secretary of State for Transport in relation to the A12 Widening Scheme by (a) the Ministry for Housing, Communities and Local Government and (b) other agencies, formed part of a much larger body of evidence that informed the Spending Review and subsequent decisions.

There are no plans to publish officials’ advice and evidence base to Ministers that informed the Spending Review and subsequent decisions, as has been the usual practice of successive administrations, including the one the Rt Hon Lady served in.

Detailed information on the analysis of the A12 widening scheme, conducted in accordance with the HM Treasury Green Book and the Department’s Transport Analysis Guidance, was published on the Planning Inspectorate’s website, available here: https://national-infrastructure-consenting.planninginspectorate.gov.uk/projects/TR010060.

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

To ask the Secretary of State for Housing, Communities and Local Government, what discussions he has had with (a) the Chancellor of the Exchequer, (b) the Secretary of State for Culture, Media and Sport and (c) mayoral authorities on the Government's commitments to the hospitality sector.

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

In April, the Government launched a joint government and industry taskforce to bring together representatives from the hospitality industry, police, local and central government to explore a more enabling approach to licensing with a greater focus on growth. This included officials from the Department for Culture, Media and Sport, the Ministry of Housing, Communities and Local Government and HM Treasury who have continued to work closely together to explore the recommendations made in the Taskforce report, which was published in July. We are committed to reducing the costs for hospitality businesses in the UK by restoring licensing to its founding ethos of flexibility and growth, while maintaining a focus on the licensing objectives, particularly the prevention of crime and disorder. It is in this spirit that we have just published a first iteration of a National Licensing Policy Framework setting out a strategic vision for a modern licensing system.

Question to the Department for Transport:

To ask the Secretary of State for Transport, what estimate she has made of the cost to the public purse of the measures included in her Department's joint press release entitled Mirror, signal, manoeuvres: military driving examiners mobilised to cut test backlog, published on 12 November 2025.

Answered by Simon Lightwood - Parliamentary Under-Secretary (Department for Transport)

The Driver and Vehicle Standards Agency (DVSA) has agreed with the Ministry of Defence (MOD) that 36 defence driving examiners (DDE) will carry out driving tests for one day a week for 12 months. MOD has charged DVSA estimated marginal costs in line with HM Treasury guidelines.

Question to the Cabinet Office:

To ask the Minister for the Cabinet Office, with reference to page 113 of the Cabinet Office Annual report and accounts 2024-2025, HC1372, 23 October 2025, for what reason dividends from associates are treated as income in the Statement of Outturn against Parliamentary Supply.

Answered by Chris Ward - Parliamentary Secretary (Cabinet Office)

Section 8.13 of Consolidated budget guidance issued by HM Treasury states that:

“Financial transactions involve the exchange of financial assets and liabilities. Financial transactions mainly impact on the resource budget through the returns received or paid on these financial assets or liabilities (for example, interest received/paid on a loan, or dividends received/paid on equity). Financial assets also impact on the resource budget through changes in their valuation.”

Therefore, all dividend income received from associate companies should score to RDEL as income.

Dividends from associate companies are not recognised as income in the financial statements because International Accounting Standard IAS 28 Investments in Associates and Joint Ventures, states:

“When using the equity method, dividends received are not recognised as income in the consolidated income statement; instead, they are treated as a return of capital and reduce the carrying amount of the investment in the statement of financial position.”

Question to the Cabinet Office:

To ask the Minister for the Cabinet Office, which Government Departments use a ministerial car.

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

The Government Car Service (GCS) provides Departmental Pool Cars (DPC) to the following Government departments:

• Attorney General’s Office

• Cabinet Office

• Department for Business and Trade

• Department for Culture, Media and Sport

• Department for Education

• Department for Energy Security and Net Zero

• Department for Environment, Food and Rural Affairs

• Department for Health and Social Care

• Department for Science, Innovation and Technology

• Department for Transport

• Department for Work and Pensions

• HM Treasury

• Home Office

• Ministry for Housing, Communities and Local Government

• Ministry of Justice

• Scotland Office

Question to the Cabinet Office:

To ask the Minister for the Cabinet Office, with reference to pages 111 to 114 of the Cabinet Office Annual report and accounts 2024-2025, HC1372, 23 October 2025, for what reason his Department’s new strategic outcomes were adopted during the year while the Estimates remained based on previous departmental objectives.

Answered by Nick Thomas-Symonds - Paymaster General and Minister for the Cabinet Office

The Cabinet Office’s strategic outcomes were updated following the election to ensure that these reflected the new government’s priorities. These changes were reported to the Public Administration and Parliamentary Affairs Committee on 19 March 2025.

The financial reporting against these outcomes was updated at the earliest opportunity on HM Treasury systems and will be reported against in the 2025/26 Accounts.

Question to the Foreign, Commonwealth & Development Office:

To ask the Secretary of State for Foreign, Commonwealth and Development Affairs, with reference to Question 338 of the Foreign Affairs Committee, Oral evidence: Work of the Foreign, Commonwealth and Development Office, HC 385, 3 November 2025, what the threshold is for the publication of severance payments.

Answered by Chris Elmore - Parliamentary Under-Secretary (Foreign, Commonwealth and Development Office)

I refer the Hon Member to Annex 4.13 of the Managing Public Money guidance, most recently updated by HM Treasury in June 2025.

Question to the Department for Environment, Food and Rural Affairs:

To ask the Secretary of State for Environment, Food and Rural Affairs, what steps she is taking to support access to (a) affordable minimally processed foods and (b) UK-grown fruit, vegetables and legumes in (i) Wiltshire and (ii) other rural areas.

Answered by Angela Eagle - Minister of State (Department for Environment, Food and Rural Affairs)

The Good Food Cycle sets out the government’s vision to drive better outcomes from the UK food system around 10 priority outcomes, on healthy and more affordable food, good growth, sustainable and resilient supply, and vibrant food cultures.

The food strategy brings together and coordinates action across government towards a healthier, more equitable and resilient food system, including collaboration with:

• Department for Education on future revision of school food standards.

• Department for Health and Social Care on delivery of diet-related health elements of the 10 Year Health Plan, including on sales, advertising and promotion of healthy food, review of the nutrient profiling model, and Healthy Start.

• HM Treasury / Revenue and Customs – on the Soft Drinks Industry Levy.

The UK produces some of the world’s highest quality products - a source of national pride and central to access to healthy, affordable food in all areas. The food strategy’s approach to food security includes robust, diverse supply chains and domestic production as well as imports.

Question to the Department for Transport:

To ask the Secretary of State for Transport, Pursuant to the Answer of 27 October 2025 to Question 82997 on Restoring Your Railway Fund, whether any (a) equality impact assessment and (b) screening was produced by any central government body in relation to the decision to cancel the fund.

Answered by Simon Lightwood - Parliamentary Under-Secretary (Department for Transport)

The decision to close the Restoring your Railways programme was taken by the Chancellor as a cost saving measure in July 2024. The impact of this decision was carefully considered by HM Treasury and an equality impact assessment on the closure of the programme was completed by the Department for Transport.

Question to the Department for Business and Trade:

To ask the Secretary of State for Business and Trade, pursuant to the Answer of 17 September 2025 to Question 76468 on National Investigation Service: Audit, if he will publish the report into NATIS conducted by the Public Sector Fraud Authority; and what recommendations did the Public Sector Fraud authority make on the governance of the National Investigation Service.

Answered by Kate Dearden - Parliamentary Under Secretary of State (Department for Business and Trade)

The Department is not planning to publish the report or recommendations from the Public Sector Fraud Authority’s review of the National Investigation Service at this time. Any future publication will be coordinated with the Cabinet Office and HM Treasury, who oversee the PSFA. Disclosure would risk revealing sensitive operational, policy, and commercial information, which could prejudice law enforcement activities and undermine ongoing policy development and commercial interests. The balance of public interest lies in maintaining the confidentiality of this information to protect the effectiveness of counter-fraud operations and ensure robust policy formulation.

Question to the Department for Transport:

To ask the Secretary of State for Transport, what steps she is taking to improve (a) road resurfacing and (b) other infrastructure completion times.

Answered by Simon Lightwood - Parliamentary Under-Secretary (Department for Transport)

This year, the Government made an additional £500 million available for local highway authorities to maintain their highway network, bringing the total to a record investment of nearly £1.6 billion. A quarter of the additional funding is contingent upon local highway authorities complying with certain criteria aimed at driving best practice and continual improvement in highways maintenance.

The Government also supports the rollout of lane rental schemes. This allows highway authorities to charge up to £2,500 per day for works on the busiest roads at peak times. This encourages quicker completion, off-peak working, or relocating works to reduce disruption on our roads. From January 2026, authorities will be able to use 50% of lane rental revenue for highway maintenance.

Highway authorities can issue overrun charges of up to £10,000 per day for works that exceed agreed timeframes. Currently these charges can only be applied on weekdays, however we are making changes to allow these charges to apply on weekends and bank holidays.

Finally, the Government has set out a new approach to infrastructure in the 10-Year Infrastructure Strategy, which was published in June 2025. This will restore confidence and drive economic growth by providing stability and certainty, and improve how infrastructure projects, like transport, are planned and delivered. We are working closely with HMT to ensure lessons learned from transport projects, such as set out in the James Stewart Review (published in June 2025) are incorporated into future priorities. The Department has accepted all recommendations from this Review and is already taking steps to implement them.

Question to the Department for Science, Innovation & Technology:

To ask His Majesty's Government what steps they are taking to ensure that AI-powered scam-detection tools used by UK financial institutions comply with data-protection and cybersecurity regulations.

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

The Information Commissioner’s Office (ICO), which is responsible for enforcing data protection laws, has provided guidance on how data protection law applies specifically to AI systems, including through updates following its recent generative AI consultation series.

This type of software is not regulated under existing cyber security regulations. However, HM Treasury, the Financial Conduct Authority and the Prudential Regulation Authority deploy a range of tools to ensure firms are resilient to the wide range of risks that they could face. This includes the regulators’ operational resilience policy, threat-led penetration testing, and sector-wide cyber stress testing. Technical advice is also provided by the National Cyber Security Centre and the National Protective Security Authority.

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

To ask the Secretary of State for Housing, Communities and Local Government, with reference to the Answer of 9 July 2025 to Question HL8844 on Affordable Housing: Finance and pursuant to the Answer of 3 November 2025 to Question 78177 on Affordable Housing: Finance, for what reason the Social Time Preference Rate discount has not been applied to the Social and Affordable Homes Programme.

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

At the Spending Review, the government announced £39 billion, in nominal terms, for a new Social and Affordable Homes Programme (SAHP) over 10 years from 2026-27 to 2035-36.

Economic appraisal for the SAHP business case was carried out following HMT Green Book methodology and used the Green Book discount rate (known as the Social Time Preference Rate) to assess the economic value for money of the programme in present value terms.

I otherwise refer the Rt Hon. Member to the answer given to Question UIN 78177 on 3 November 2025 for further details.

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 3 November 2025 to Question 78188 on Affordable Housing: Finance, what estimate his Department has made of the 10-year cost of the Social and Affordable Homes Programme in real terms excluding inflation.

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

At the Spending Review, the government announced £39 billion, in nominal terms, for a new Social and Affordable Homes Programme (SAHP) over 10 years from 2026-27 to 2035-36.

Economic appraisal for the SAHP business case was carried out following HMT Green Book methodology and used the Green Book discount rate (known as the Social Time Preference Rate) to assess the economic value for money of the programme in present value terms.

I otherwise refer the Rt Hon. Member to the answer given to Question UIN 78177 on 3 November 2025 for further details.

Question to the Department for Energy Security & Net Zero:

To ask the Secretary of State for Energy Security and Net Zero, what plans he has to provide clarity to the trustees of the British Coal staff superannuation scheme on the possibilities of return of the £2.3 billion investment reserve of the British Coal superannuation scheme back to its members.

Answered by Chris McDonald - Parliamentary Under Secretary of State (Department for Energy Security and Net Zero)

The Department is engaging with HM Treasury with a view to agreeing a way forward on the transfer of the reserve to members.

The Government is aiming to reach agreement on an outcome that can be implemented later this year which will benefit scheme members.

Question to the Department for Energy Security & Net Zero:

To ask the Secretary of State for Energy Security and Net Zero, what recent conversations he has with the Treasury regarding the return of the £2.3 billion investment reserve of the British Coal staff superannuation scheme.

Answered by Chris McDonald - Parliamentary Under Secretary of State (Department for Energy Security and Net Zero)

The Department is engaging with HM Treasury with a view to agreeing a way forward on the transfer of the reserve to members.

The Government is aiming to reach agreement on an outcome that can be implemented later this year which will benefit scheme members.

Question to the Department for Work and Pensions:

To ask the Secretary of State for Work and Pensions, over what period the £625 million for construction skills training announced at the Spring Statement 2025 will be (a) allocated and (b) released in each financial year; and how expenditure and outcomes will be monitored and reported.

Answered by Andrew Western - Parliamentary Under-Secretary (Department for Work and Pensions)

Following recent machinery of government changes, the Department for Work and Pensions (DWP) will have lead responsibility for the Construction Skills Package and will act as Senior Responsible Owner (SRO). Policy responsibility and budget control for different elements of the package will sit across DWP and the Department for Education (DfE), with Baroness Smith retaining ministerial responsibility for the skills portfolio, including the Construction Skills Package.

Construction skills policy and funding in Wales is devolved. HM Treasury has confirmed that information on funding received by the Welsh Government can be found in the Block Grant Transparency: October 2025 - GOV.UK. The Welsh Government is free to allocate this funding as it sees fit across its responsibilities.

The £625 million announced for construction skills training is largely for the Spending Review period from FY2026-27 to FY2028-29. Funds will be allocated and released aligned with the delivery needs of each strand of the programme.

Question to the Department for Work and Pensions:

To ask the Secretary of State for Work and Pensions, which body is responsible for administering and overseeing the £625 million construction skills programme.

Answered by Andrew Western - Parliamentary Under-Secretary (Department for Work and Pensions)

Following recent machinery of government changes, the Department for Work and Pensions (DWP) will have lead responsibility for the Construction Skills Package and will act as Senior Responsible Owner (SRO). Policy responsibility and budget control for different elements of the package will sit across DWP and the Department for Education (DfE), with Baroness Smith retaining ministerial responsibility for the skills portfolio, including the Construction Skills Package.

Construction skills policy and funding in Wales is devolved. HM Treasury has confirmed that information on funding received by the Welsh Government can be found in the Block Grant Transparency: October 2025 - GOV.UK. The Welsh Government is free to allocate this funding as it sees fit across its responsibilities.

The £625 million announced for construction skills training is largely for the Spending Review period from FY2026-27 to FY2028-29. Funds will be allocated and released aligned with the delivery needs of each strand of the programme.

Question to the Department for Work and Pensions:

To ask the Secretary of State for Work and Pensions, when the £625 million of funding to train up to 60,000 additional skilled construction workers, announced at the Spring Statement 2025, will be distributed; and how much funding the Welsh Government will receive through the Barnett Formula as a result.

Answered by Andrew Western - Parliamentary Under-Secretary (Department for Work and Pensions)

Following recent machinery of government changes, the Department for Work and Pensions (DWP) will have lead responsibility for the Construction Skills Package and will act as Senior Responsible Owner (SRO). Policy responsibility and budget control for different elements of the package will sit across DWP and the Department for Education (DfE), with Baroness Smith retaining ministerial responsibility for the skills portfolio, including the Construction Skills Package.

Construction skills policy and funding in Wales is devolved. HM Treasury has confirmed that information on funding received by the Welsh Government can be found in the Block Grant Transparency: October 2025 - GOV.UK. The Welsh Government is free to allocate this funding as it sees fit across its responsibilities.

The £625 million announced for construction skills training is largely for the Spending Review period from FY2026-27 to FY2028-29. Funds will be allocated and released aligned with the delivery needs of each strand of the programme.

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Found: , 2 July 2025 112 HM Treasury, Nine million pensioners to receive Winter Fuel Payments this winter

Found: (HMT) is introducing TCFD-aligned disclosure requirements into central government annual reports to

Found: net zero, Energy and environment, Environmental sustainability Departments: Cross-government, HM Treasury

Found: HM Treasury (HMT) set out a roadmap for coordinated action by a joint taskforce including the then

Found: This estimate is based on reducing overpayments through fraud and error, which HM Treasury classifies

Found: These are reviewed and revised periodically by MHCLG and HM Treasury.

Found: As of 2022-23, central government spend on consultants was estimated by HM Treasury to be approximately

Found: HM Treasury also provides specific guidance on developing business cases for projects and programmes

Found: As of 2022-23, central government spend on consultants was estimated by HM Treasury to be approximately

Found: As of 2022-23, central government spend on consultants was estimated by HM Treasury to be approximately

Found: 9 33% £1m 12% DfT 21 23% £840k 5% HMRC 4 31% £502k 9% DCMS 5 14% £311k 11% DSIT 5 9% £290k 5% HMT

Found: This will be guided by the HM Treasury Green Book,95 the National Audit Office’s ‘4Es’ framework,96

Found: Green Book guidance, quantifying growth impacts is out of scope for evaluation.81 The HMT Green Book

Found: within DWP, approved by the Counter Fraud, Compliance and Debt part of DWP, and signed off by HM Treasury

Found: Associations’ Charitable Trust HBSC Home Buying and Selling Council HMLR His Majesty’s Land Registry HMT

Found: Best practice guidance including the Magenta Book (HM Treasury, 2020) and NESTA’s standards of evidence

Found: Office • Department of Health and Social Care • Foreign, Commonwealth and Development Office • HM Treasury

Found: PPM, Procurement, Property and Construction, Strategy, Technical.Payroll staff CostsPlease refer to HMT

Found: Basic Information Body/bodies responsible for the consultation: HM Treasury and the Ministry of Housing

Found: deemed necessary and proportionate following this consultation, and following agreement from HM Treasury

Found: Government rules, any pay that is above the Prime Minister’s salary is cleared by DESNZ Ministers and HM Treasury

Found: 40% business rates relief for film studios rolled out - announcement made on 16 February by HM Treasury

Found: So this evening I’m delighted to announce that Defra, DBT and HMT have come together to launch a process

Found: employees of other central banks, financial institutions and finance ministries to undertake a work HM Treasury

Found: will take advantage of the opportunities offered by ongoing capital markets reforms delivered by HM Treasury

Found: activity permitted under this licence within 7 days of commencing the activity and must supply HM Treasury

Found: HM Treasury may vary, revoke or suspend this licence at any time.

Found: revenue generated by TCE from option fee payments. 100% of TCE’s net revenue profit is paid to HM Treasury

Found: inflation forecasts from the Office for Budget Responsibility (OBR), the Bank of England (BoE)and the HM Treasury

Found: jobs -4 -3 -2 -1 0 1 2 3 4 5 Aug 2019 Aug 2021 Aug 2023 Aug 2025 Growth (per cent) Unemployment rate HMT

Found: Accounting Officer’s responsibilities Under the Government Resources and Accounts Act 2000, HM Treasury

Found: The HM Treasury economic evidence to the pay review bodies was published on 10 December 2024, alongside

Found: Pay levels are directed by HM Treasury with very limited flexibility to make changes within the Forestry

Found: handbook Managing Public Money1 (“MPM”) (as updated from time to time) and has been approved by HM Treasury

Found: HM Treasury and Cabinet Office’s ‘Corporate governance in central government departments: code of

Found: Naushabah Khan MP Cabinet Office Alice Macdonald MP Cabinet Office Helena Dollimore MP HM Treasury

Found: Alongside Budget 2025 HM Treasury has published guidance for managing government’s implicit liabilities

Found: proposed terms of reference and initial workplan for comment from ministers in the UK Government in HM Treasury

Found: The previous version, published in April 2018, is now outdated, and HM Treasury has since revised the

Found: The previous version, published in April 2018, is now outdated, and HM Treasury has since revised the

Found: handbook Managing Public Money1 (“MPM”) (as updated from time to time) and has been approved by HM Treasury

Found: will take advantage of the opportunities offered by ongoing capital markets reforms delivered by HM Treasury

Found: of Great Grimsby & Cleethorpes Minister for Investment Department for Business and Trade & HM Treasury

Found: of Great Grimsby & Cleethorpes Minister for Investment Department for Business and Trade & HM Treasury

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Found: within DWP, approved by the Counter Fraud, Compliance and Debt part of DWP, and signed off by HM Treasury

Found: committing to new sites and through PAC and HASC appearances, as well as through engagement with NAO and HMT

Found: in employer National Insurance contributions within our budget, as the additional funding from HM Treasury

Found: SENSITIVE [Redacted – s33(1)(b)] [Redacted – s27(1)] [Redacted – s38(1)(b)] emphasised that HM Treasury

Found: correspondence or attachments between Transport Scotland officials and Scottish Government ministers or HM Treasury

Found: This budget was ‘ring-fenced’ by HMT at the time for the outcomes of the previous CAP round.

Found: One set is based on TAG values (based on standard HM Treasury Green Book10 parameters) and another on

Question

Will the Cabinet Secretary confirm how much in repayment the Welsh Government has received from its investments in the Development Bank of Wales in total?

Answered by Cabinet Secretary for Economy, Energy and Planning

The Development Bank of Wales has repaid £171 million of loans to the Welsh Government with further repayments of circa £300 million due to be repaid by the Bank in 2026.

The ability to continue recycling finance requires the Bank to have access to a long-term capital base. Each of the allocations of capital to the Development Bank of Wales have their own individual repayment profiles, taking into account the agreed use of the capital be it for short term, recycled, or long-term deployment.

Contracted repayments to Welsh Government are scheduled between 2026 and 2049. Although the ongoing position with HMT regarding its classification has impacted the pace of repayments, the Development Bank of Wales is on target to fully meet repayment terms across its portfolio of funds and services without any reduction in levels of investment.