Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential merits of exempting search and rescue vehicles from Vehicle Excise Duty.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Government annually reviews the rates and thresholds of taxes and reliefs to ensure that they are appropriate and reflect the current state of the economy. The Chancellor makes decisions on tax policy at fiscal events in the context of the public finances.

Question to the HM Treasury:

To ask His Majesty's Government why His Majesty's Revenue and Customs has not published the business case and data protection impact assessments relating to projects 341 and 476 under the debt and fraud information sharing provisions of the Digital Economy Act 2017.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

HMRC has met the Digital Economy Act (2017) Statutory Code of Practice transparency requirement by recording information on data sharing between the two departments (Home Office and HMRC) on the Register of Information sharing agreements under Part 5 of the Digital Economy Act 2017.

HMRC’s Privacy Notice makes clear that it collects information from other Government Departments to fulfil its functions, which include administration of the Child Benefit system.

Publication of the Business Case and Data Protection Impact Assessment (DPIA) for the data sharing are not requirements under the statutory code of practice. HMRC’s general policy is not to publish Business Cases or DPIAs because details they contain may jeopardise the outcomes sought when tackling fraud.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how much (a) their Department and (b) its arm’s length bodies have spent on (i) installing electric vehicle charging facilities and (ii) purchasing electric vehicles since 4 July 2024; and what estimate their Department has made of the difference in capital cost between (A) the electric vehicles purchased by their Department and (B) comparable (1) petrol and (2) diesel models.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Treasury occupy three sites: Horse Guards Road in London, Feethams House in Darlington, and Rosebery Court in Norwich. These premises are managed by the Government Property Agency, who have responsibility for the facilities management across all locations.

The Treasury does not own any vehicles.

Information relating to arms-length-bodies is not held centrally.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many and what proportion of businesses currently eligible for retail, hospitality and leisure relief have a normal business rates liability of £110,000 or less.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Eligible retail, hospitality and leisure (RHL) properties benefit from 40 per cent business rates relief up to a cash cap of £110,000 per business in 2025/26.

MHCLG publish data on the number of properties benefitting from RHL relief.

As business rates are administered by individual Local Authorities on a per-property basis, the Government does not hold data on how many and what proportion of businesses currently eligible for RHL relief have a total business rates liability of £110,000 or less.

In April 2026, the Government is introducing permanently lower business rates multipliers for RHL properties with rateable values below £500,000.

Unlike the current RHL business rates relief, there will be no cash cap, meaning that all eligible RHL properties in a chain will qualify for the lower multipliers.

Question to the HM Treasury:

To ask His Majesty's Government what steps they are taking to strengthen data privacy and cybersecurity standards for artificial intelligence tools used in financial services.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

The UK’s data protection legislation applies to companies providing services to people in the UK, if they are processing personal data. The legislation is independently regulated by the Information Commissioner's Office (ICO).

As noted in the Bank of England and FCA’s 2024 strategic approach to AI updates, UK data requirements also apply to financial services firms, including in their use of AI.

Cyber security is a top priority for the Government, and HM Treasury works with the financial authorities, the national technical authorities, industry and international partners to strengthen the financial sector’s resilience to threats and hazards of all origins, including cyber risks.

The financial authorities 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.

HM Treasury collaborates closely with financial regulators and international partners to address AI and cybersecurity challenges. For instance, we worked alongside G7 counterparts through the Cyber Expert Group to publish a joint statement highlighting both the risks and opportunities on AI and cybersecurity.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps her Department is taking to communicate the implications of inheritance tax reforms to business and agricultural property relief to family business owners.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

As announced at Autumn Budget 2024, the government will reform Inheritance Tax agricultural property relief and business property relief from 6 April 2026.

The government has published several documents setting out further detail on how these changes will work in practice, including a policy paper at Autumn Budget 2024: https://www.gov.uk/government/publications/reforms-to-agricultural-property-relief-and-business-property-relief

A detailed explainer of the reforms, including case study examples, was published 5 November 2024: https://www.gov.uk/government/news/what-are-the-changes-to-agricultural-property-relief

On 21 July 2025, the government published draft legislation, an Explanatory Note and a Tax Information and Impact Note for the changes, alongside its response to the technical consultation on the changes: https://www.gov.uk/government/publications/reforms-to-agricultural-property-relief-and-business-property-relief

Final legislation for this measure will be included in the upcoming Finance Bill 2025-26, which will be published shortly after the Budget on 26 November. HMRC will publish full guidance and explain the changes through their communications channels, as appropriate, in due course for the changes coming into effect on 6 April 2026.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what guidance her Department plans to issue to family business owners on inheritance tax reforms to agricultural and business property relief from April 2026.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

As announced at Autumn Budget 2024, the government will reform Inheritance Tax agricultural property relief and business property relief from 6 April 2026.

The government has published several documents setting out further detail on how these changes will work in practice, including a policy paper at Autumn Budget 2024: https://www.gov.uk/government/publications/reforms-to-agricultural-property-relief-and-business-property-relief

A detailed explainer of the reforms, including case study examples, was published 5 November 2024: https://www.gov.uk/government/news/what-are-the-changes-to-agricultural-property-relief

On 21 July 2025, the government published draft legislation, an Explanatory Note and a Tax Information and Impact Note for the changes, alongside its response to the technical consultation on the changes: https://www.gov.uk/government/publications/reforms-to-agricultural-property-relief-and-business-property-relief

Final legislation for this measure will be included in the upcoming Finance Bill 2025-26, which will be published shortly after the Budget on 26 November. HMRC will publish full guidance and explain the changes through their communications channels, as appropriate, in due course for the changes coming into effect on 6 April 2026.

Question to the HM Treasury:

To ask His Majesty's Government what assessment they have made of the processing time of inheritance tax queries, and what steps they are taking to reduce that waiting time to ensure that inheritance tax can be paid on time.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

HM Revenue & Customs (HMRC) is consistently exceeding its service standards of processing over 80% of inheritance tax returns for estates within 15 working days. Once these returns have been processed, most customers will be able to pay any inheritance tax due on time and proceed to apply for probate.

The inheritance tax helpline is also meeting HMRC’s telephony service levels by handling over 85% of customer calls to advisers.

HMRC has also increased numbers deployed to wider inheritance tax work to meet the service standard.

The government announced at Autumn Budget 2024 that it is investing in digitalising the inheritance tax service from 2027-28 to provide a modern, easy-to-use system, making returns and paying tax simpler and quicker.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will withdraw the planned changes to (a) Agricultural Property Relief and (b) Business Property Relief.

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.

Question to the HM Treasury:

To ask His Majesty's Government what steps they are taking to promote fintech investment and skills development in regions outside London.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

The UK has a world-leading Fintech sector throughout the UK.

The Financial Services Growth and Competitiveness Strategy identified Fintech as a priority growth opportunity, and set out measures to support investment in the sector, including welcoming the City of London Corporation and the British Business Bank facilitating greater access to finance and commercial opportunities for fast-growing Fintech firms across the UK.

This is in addition to wider action to boost investment throughout the UK, which includes the recent Spending Review settlement which increased the British Business Bank’s total financial capacity to £25.6 billion, enabling the Bank to back tens of billions of pounds’ worth of additional lending and investment to SMEs and scale-ups.

In the Strategy, the government has also committed to supporting the development of an industry-led Skills Compact for financial services and commissioned the Financial Services Skills Commission to produce a report on how the skills system can drive growth and productivity in financial services by supporting effective adoption of AI and other disruptive technologies. Both projects are UK-wide in scope.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 30 October 2025 to Question 85352 on Airports: Business Rates, whether the Valuation Office Agency has received any (a) formal challenges and (b) appeals from airports on their rateable values.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Valuation Office Agency has not received any formal challenges or appeals from airports on their rateable values for the 2026 Rating List, as it is not yet live. The VOA cannot confirm details for the 2023 list because the numbers are too small and disclosure would breach confidentiality under legislation.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will make an assessment of the potential merits of extending the inheritance tax exemption for payments made by infected blood compensation schemes to cover payments received by the surviving spouse of a deceased recipient.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The suffering endured by all those impacted by infected blood is profound, and we remain committed to ensuring that justice is not only delivered but reflected in the way compensation is treated.

We recognise that this is a sensitive issue. We are considering whether further steps are needed in relation to IHT relief. However, it is important that we take the time to consider all aspects thoroughly to ensure any solution is both fair and effective.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she had made of the potential impact of inheritance tax through secondary transfer charges on beneficiaries of estates relating to compensation from the infected blood scheme.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The suffering endured by all those impacted by infected blood is profound, and we remain committed to ensuring that justice is not only delivered but reflected in the way compensation is treated.

We recognise that this is a sensitive issue. We are considering whether further steps are needed in relation to IHT relief. However, it is important that we take the time to consider all aspects thoroughly to ensure any solution is both fair and effective.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the projected fiscal impact of net migration on public spending over the next five years.

Answered by James Murray - Chief Secretary to the Treasury

The OBR is the government’s official economic and fiscal forecaster. Box 4.5 of the OBR’s published Economic and Fiscal Outlook in March 2024 sets out estimated impacts of migration on the fiscal forecast.

The OBR will produce updated economic and fiscal forecasts in its Economic and Fiscal Outlook, which will be published alongside the Budget on 26 November.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will make an estimate of the annual cost to the public purse of the Office for Value for Money.

Answered by James Murray - Chief Secretary to the Treasury

The Office for Value for Money's (OVfM) has successfully delivered on its remit, including working with departments to identify credible plans to deliver almost £14 billion of efficiencies per year by 2028-29 as well as wider reforms to improve value for money across government. Its functions will be embedded within the Treasury, leaving a legacy of value for money improvements across the public sector.

The OVfM's budget and total spend for 2024-25 is set out in HM Treasury’s 2024-25 Annual Report and Accounts (ARA). The OVfM's outturn cost for 2025-26 will be published in HM Treasury's 2025-26 ARA.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 9 April 2025 to Question 43325 on Deposit Return Schemes: VAT, for what reason her Department is considering applying VAT to unredeemed deposits in the deposit return scheme in the context of HMRC expecting the impact on exchequer receipts to be negligible.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Deposit Returns Scheme (DRS) will launch in the UK in October 2027, introducing mandatory refundable deposits on drinks containers with the aim of increasing recycling.

VAT is a broad-based tax on consumption, and the 20 per cent standard rate applies to most goods and services. VAT is the UK’s third largest tax, forecast to raise £180 billion in 2025/26. Exceptions to the standard rate have always been limited and balanced against affordability considerations.

The previous administration legislated for a simplification to the normal VAT rules so that VAT will only be accounted for on unredeemed deposits rather than on a deposit at the point of sale.

We remain committed to supporting the circular economy through successful implementation of the DRS, and we are keen to ensure that VAT is not a barrier to its effective operation. We are continuing to consider how best to achieve this while maintaining the integrity of the tax and will provide clarity on the VAT treatment of unreturned deposits as soon as possible.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she plans to extend eligibility to Help to Save to people of pension age and in receipt of (a) carers allowance, (b) pension credit and (c) housing benefit after 2027.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

The Help to Save scheme supports financial resilience for working people on low incomes by encouraging consistent, long-term saving and helping them build a financial buffer to plan and prepare for the future.

In April 2025, the government widened the eligibility criteria for the Help to Save scheme to all Universal Credit claimants in work, rather than only those earning above a specified threshold. This expansion means around 550,000 additional people can benefit from the scheme, increasing the eligible population to approximately 3 million.

The government recognises that further groups may also benefit from Help to Save. Any future changes would need to be carefully assessed to ensure the scheme continues to be well targeted and deliverable.

The government has recently consulted on reforms to the delivery of Help to Save after 2027 and we continue to engage with a range of third-party financial institutions, including credit unions, as part of this process.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether credit unions will be allowed to offer Help to Save accounts from 2027.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

The Help to Save scheme supports financial resilience for working people on low incomes by encouraging consistent, long-term saving and helping them build a financial buffer to plan and prepare for the future.

In April 2025, the government widened the eligibility criteria for the Help to Save scheme to all Universal Credit claimants in work, rather than only those earning above a specified threshold. This expansion means around 550,000 additional people can benefit from the scheme, increasing the eligible population to approximately 3 million.

The government recognises that further groups may also benefit from Help to Save. Any future changes would need to be carefully assessed to ensure the scheme continues to be well targeted and deliverable.

The government has recently consulted on reforms to the delivery of Help to Save after 2027 and we continue to engage with a range of third-party financial institutions, including credit unions, as part of this process.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will ask the Prudential Regulation Authority to ease the rules on credit unions being able to lend to other credit unions.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

According to Section 11 of the Credit Unions Act 1979, credit unions are able to lend to other credit unions.

Credit unions are regulated by the Prudential Regulation Authority (PRA) and the Financial Conduct Authority (FCA) in a way that ensures the stability and soundness of the sector. The PRA and FCA are independent regulators and take decisions on the regulation of credit unions in line with their statutory objectives.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she has made an assessment of the potential impact of increases in employers' National Insurance contributions on the natural stone industry.

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 National Insurance contributions (NICs) announced at Autumn Budget 2024. 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 Government decided to protect the smallest businesses from these changes by increasing the Employment Allowance from £5,000 to £10,500. This means that this year, 865,000 employers will pay no NICs at all, and more than half of all employers will either gain or will see no change.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential merits of including the music industry in the creative industries tax reliefs.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Government supports the creative industries, including orchestras, through funding and through the tax system. Specifically in respect of orchestras, Orchestra Tax Relief provides tax relief on production costs and provided £33 million of support in 2022-23.

When considering changes to tax reliefs, the Government takes into account a wide range of factors including costs, complexity, and fairness.

Announcements on tax are made at fiscal events in the context of the overall public finances.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 4 November 2025 to Question 85917 on Lobbying: Official Hospitality, if she will list (a) the receptions her Department has held in the offices of consultant lobbying firms since 4 July 2024 and (b) the rationale in each case.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Chancellor of the Exchequer and the department have not held any receptions in the offices of consultant lobbying firms since 4 July 2024.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the answer of 5 February 2025 to Question 26828 on Cabinet Office: Revenue and Customs, what the legal basis is to permit the sharing of confidential information on ministers’ tax affairs between (a) Cabinet Office, (b) the Independent Adviser on Ministerial Standards and (c) HM Revenue and Customs.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Data sharing between HMRC and other departments is considered on a case-by-case basis, to comply with HMRC’s obligations under its duty of confidentiality and other information law, including the UK GDPR.

HMRC supports other government departments in their awards and appointments processes by providing advice on potential tax risks, by reference to a low, medium or high rating. HMRC discloses this information as it supports its functions, including the collection and management of tax.

Details of Memoranda of Understanding (“MOU”) HMRC has with other government departments for these purposes can be found here: https://www.gov.uk/government/collections/hmrc-awards-and-appointments. The published MOUs explain the legal basis for disclosure.

The MOUs are clear that data must not be shared other than for the purpose set out in the MOU and that data may only be shared with individuals/teams explicitly named in the MOU.

There is no specific data sharing agreement between HMRC and the Independent Adviser on Ministerial Standards.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will make an assessment of the potential merits of not implementing the proposed changes to agricultural property relief and business property relief for farmers in 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, 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, with reference to the RAC Report on Motoring 2025, published in October 2025, what assessment she has made of that report's recommendations on fuel duty.

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 scheduled to expire in March 2026. The Government considers representations from a wide variety of stakeholders, with decisions on rates made at fiscal events.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will take legislative steps to create new commodity codes under Section 64 of the UK Global Tariff to include the use of sustainable materials in safety footwear.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

UK customs commodity codes are matched to the EU’s, to enable the Windsor Framework in NI and facilitate trade with the EU. However, other mechanisms can be used to provide different tariff treatment for goods. If businesses would like to propose a lower rate of duty on a product, they can make a duty suspension application to the Department for Business and Trade.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made as to the potential merits of Transitional Tax-Free Amount Certificates.

Answered by Torsten Bell - Parliamentary Secretary (HM Treasury)

A Transitional Tax-Free Amount Certificate (TTFAC) is an official document issued by a pension scheme provider or insurer. It confirms the actual amount of tax-free lump sums an individual received before 6 April 2024, when the Lifetime Allowance was abolished.

Since the Lifetime Allowance was abolished, a standard calculation is used to establish an individual’s remaining tax-free allowances, unless an application for a TTFAC has been made. The standard calculation assumes that 25% of all benefits taken before April 2024 were tax-free.

This assumption can disadvantage individuals who:

• Took less than 25% tax-free cash,

• Waived their tax-free lump sum entitlement, or

• Had complex arrangements or protections.

The TTFAC allows individuals who are disadvantaged by the standard calculation to evidence the actual tax-free amount they took, potentially increasing their remaining tax-free allowances to better reflect the position they were in prior to the abolition of the Lifetime Allowance.

Question to the HM Treasury:

To ask His Majesty's Government what assessment they have made of the case for covering property developers under money-laundering regulations; and what plans they have to ensure that property developers are regulated for such purposes.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

The Government published its most recent National Risk Assessment for money laundering and terrorist financing in July 2025, which included an assessment of risks for property developers.

While property developers more generally are not in scope of the Money Laundering Regulations, the regulations do apply to estate agencies, and to property developers that make their sales via a separate legal entity. Other property developers fall in scope of the regulations via their financial services and products. The scope of the Money Laundering Regulations is set to ensure that those sectors most at risk of being abused to facilitate money laundering have appropriate, risk-based controls in place to protect themselves, while avoiding undue burdens on businesses and customers.

The Government intends to develop a new public-private strategy focused on anti-money laundering and asset recovery in the coming months. This will respond to the risks identified in the National Risk Assessment, including consideration of whether any further measures are needed to address vulnerabilities in higher risk sectors.

Question to the HM Treasury:

To ask His Majesty's Government whether they are considering ending the role of the Bank of England in setting interest rates.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

Monetary policy is the responsibility of the Monetary Policy Committee (MPC) at the Bank of England. Operationally independent monetary policy is a vital part of the government’s macroeconomic policy framework, supporting the UK’s resilience to risks and reflecting best practice across the world and all G7 countries. The government is fully committed to the operational independence of the MPC.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what discussions she has had with the Welsh Government on enabling (a) hauliers and (b) coach operators in Wales to access the National Wealth Fund for investment in zero-emission vehicles and refuelling infrastructure.

Answered by James Murray - Chief Secretary to the Treasury

The National Wealth Fund is committed to ensuring the benefits of its investments are felt in all four nations of the UK. It is actively engaging with stakeholders in Wales, including with the Welsh Government and Wales Office, to identify opportunities for investment.

As set out in the Chancellor’s Statement of Strategic Priorities to the National Wealth Fund in March 2025, clean energy and transport are priority sectors, this includes supporting the transition to zero-emission vehicles and associated refuelling infrastructure.

The National Wealth Fund will continue to explore investible propositions that satisfy its investment principles.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how much funding her Department plans to provide through the National Wealth Fund for steel projects; and how businesses can access that funding.

Answered by James Murray - Chief Secretary to the Treasury

This Government has a vision for a strong, resilient, productive steel industry in the UK that is primed for long-term success, driving growth in communities. The NWF will commit at least £5.8 billion over this Parliament to priority sub-sectors, which includes green steel. Businesses seeking the NWF’s finance or support from should contact them directly via their website:

https://www.nationalwealthfund.org.uk/contact-us

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 4 November 2025 to Question 85189 on National Wealth Fund: Workplace Pensions, and with reference to page 123 of her Department's document entitled National Wealth Fund Limited's Annual Report and Accounts 2024–2025, published on 31 October 2025, and paragraphs 5.2.1 and 5.8.1 of her Department's joint document entitled UK Infrastructure Bank Framework Document, published on 9 January 2024, what the name is of the pension provider for the defined contribution pension scheme for staff; and if she will list the names of the pension funds that the scheme invests in.

Answered by James Murray - Chief Secretary to the Treasury

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 8 November 2024 to Question 11978 on Government Departments: Cost Effectiveness, if her Department holds data that breaks down how the savings were delivered by each department.

Answered by James Murray - Chief Secretary to the Treasury

All savings and investments announced at the July statement in 2024 were factored into the departmental budgets. Departments are responsible for managing spend within that budget.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether funding saved by reducing the cost of hotel accommodation for asylum seekers in the UK will be given to the Foreign, Commonwealth and Development Office to spend on international aid overseas.

Answered by James Murray - Chief Secretary to the Treasury

At Spring Statement 2025, the government confirmed that ODA budgets across the Spending Review period would be set in cash terms, based on the Office for Budget Responsibility’s spring 2025 forecast of gross national income (GNI). This means the FCDO’s ODA budget will no longer be automatically exposed to the volatility of GNI fluctuations or to ODA spending by other departments, including changes in asylum costs, providing greater predictability.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to paragraph 2.43 of the Spring Statement 2025 and pursuant to the answer of 22 October 2025 to Question 81329 on Civil Service: Redundancy, how much of the £150 million government employee exit scheme fund remains unspent for which the latest data is available.

Answered by James Murray - Chief Secretary to the Treasury

The £150m government employee exit funding was allocated at Spending Review 2025 across 2025/26 and 2026/27. Information on how much departments have spent will be published in departmental Annual Reports & Accounts.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 17 June 2025 to Question 59412 on Government Departments: Reviews, how many lines of activity in her Department were considered as part of the zero based review.

Answered by James Murray - Chief Secretary to the Treasury

As with all departments, HM Treasury undertook a line-by-line review of all activity within the Department.

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, pursuant to the Answer of 29 August 2025 to Question 68418 on Business Rates: Valuation, how many hereditaments in the flexible workplace and serviced office sector have had their rateable values increased following the changes to the Valuation Office Agency’s practice on how such properties should be valued for business rates; and whether such amendments have been applied retrospectively.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

As a result of case law developments, the VOA have concluded that, rather than each room within a serviced office being assessed separately, many serviced offices may need to be assessed as a single property, unless clear evidence demonstrates a need to have separate assessments.

Each serviced office is looked at on a case-by-case basis, and the VOA are addressing properties where they have received legal advice, or where unit of assessment issues are brought to its attention.

The VOA will continue to monitor legal developments and update its approach as needed.

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 the Chancellor of the Exchequer, whether she has made an assessment of the potential impact of lowering VAT on restaurant customers.

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 broad-based tax on consumption, and the 20 per cent standard rate applies to most goods and services. VAT is the UK's second largest tax, forecast to raise £180 billion in 2025/26.

Where restaurants incur VAT in producing the food they sell, this can be claimed back in the normal way, provided that they are registered for VAT. Businesses with a turnover below the £90,000 per year threshold may choose not to register for VAT, in which case they do not charge VAT on their sales and cannot reclaim it on their input costs.

HMRC estimate that the cost of a 5 per cent reduced rate for accommodation, hospitality and tourist attractions would be around £13 billion this financial year. If the scope were also to include alcoholic beverages, the cost would be approximately £3 billion greater.

More broadly, as announced at Autumn Budget 2024, the Government will introduce permanently lower business rates multipliers for retail, hospitality, and leisure properties with rateable values below £500,000 from 2026/27. This permanent tax cut will ensure they benefit from much-needed certainty and support.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will make an assessment of the potential merits of aligning the duty rates applied to textile footwear with other textile-based safety equipment.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The UK’s Tariff schedule, known as the UK Global Tariff (UKGT), adheres to global classification standards. We continue to monitor the UKGT to ensure our Most Favoured Nation tariff schedule functions as effectively as possible, supports domestic priorities, and provides a stable operating environment for businesses.

Businesses are welcome to request partial or full liberalisation of the import duty applied to the products under this commodity code, including textile footwear and textile-based safety equipment, either through the online feedback form or the next business suspensions window.

There will be further opportunities to apply for tariff suspensions in due course. Further information, including dates of the application window, guidance, and methods to apply, will be announced on GOV.UK.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what discussions she has had with the Secretary of State for Environment, Food, and Rural Affairs on the potential impact of removing the quarry exemption and lower rate of Landfill Tax on (a) the cost of nature restoration projects at former quarry sites and (b) levels of biodiversity.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The government recently consulted on proposals to reform Landfill

Tax following a call for evidence in 2021 under the previous government, to ensure the regime remains effective in encouraging waste to be diverted away from landfill and to support the government’s circular economy objectives. The consultation closed on 28 July and the government is considering responses and will set out next steps in due course.

As part of the consultation, the Government has received a wide range of views from stakeholders, including representatives from the mineral products and aggregates sector.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of removing the quarry exemption and lower rate of Landfill Tax on the replenishment rate of permitted reserves of (a) crushed rock and (b) sand and gravel.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The government recently consulted on proposals to reform Landfill

Tax following a call for evidence in 2021 under the previous government, to ensure the regime remains effective in encouraging waste to be diverted away from landfill and to support the government’s circular economy objectives. The consultation closed on 28 July and the government is considering responses and will set out next steps in due course.

As part of the consultation, the Government has received a wide range of views from stakeholders, including representatives from the mineral products and aggregates sector.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of removing the quarry exemption and lower rate of Landfill Tax on revenue from the aggregates sector from (a) Corporation Tax and (b) other taxes.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The government recently consulted on proposals to reform Landfill

Tax following a call for evidence in 2021 under the previous government, to ensure the regime remains effective in encouraging waste to be diverted away from landfill and to support the government’s circular economy objectives. The consultation closed on 28 July and the government is considering responses and will set out next steps in due course.

As part of the consultation, the Government has received a wide range of views from stakeholders, including representatives from the mineral products and aggregates sector.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of removing the quarry exemption and lower rate of Landfill Tax on levels of cost of UK construction materials.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The government recently consulted on proposals to reform Landfill

Tax following a call for evidence in 2021 under the previous government, to ensure the regime remains effective in encouraging waste to be diverted away from landfill and to support the government’s circular economy objectives. The consultation closed on 28 July and the government is considering responses and will set out next steps in due course.

As part of the consultation, the Government has received a wide range of views from stakeholders, including representatives from the mineral products and aggregates sector.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of reducing the lower threshold of the Soft Drinks Industry Levy on (a) business investment decisions in the food and drink manufacturing sector, (b) the growth of that sector and (c) (i) investment and (ii) growth by food and drink manufacturing companies in the South West.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The proposed changes to the Soft Drinks Industry Levy were subject to the ‘Strengthening the Soft Drinks Industry Levy’ consultation, which was open from 28 April to 21 July 2025. An assessment of economic and other impacts is included as part of this consultation document. This is available at

https://www.gov.uk/government/consultations/strengthening-the-soft-drinks-industry-levy.

The Government is considering the consultation responses, including those providing evidence of the potential impacts on growth and investment, prior to making a decision at Budget. If the Government decides to make changes to the levy, it will publish an updated assessment of the confirmed policy’s impacts.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate she has made of the potential impact of an increase in fuel duty on (a) GDP and (b) employment levels in the (i) road haulage and (ii) logistics sectors.

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 scheduled to expire in March 2026. The Government considers the impact of fuel duty on the economy, including households and businesses, with decisions on rates made at fiscal events.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to HMRC's publication entitled Benefits of Making Tax Digital, last updated on 23 April 2025, what the evidential basis is that Making Tax Digital for Income Tax and Self Assessment will (a) help small businesses manage their tax affairs and (b) support business growth.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Making Tax Digital (MTD) modernises the tax system and will help businesses and landlords keep on top of their tax affairs. It places small businesses on a more digital footing helping to reduce errors and making annual tax returns easier.

HMRC has published evaluation of the wider benefits of MTD for VAT, which is already in place for over 2m users. This found users experienced a range of benefits including increased confidence in managing their VAT. Many experienced time savings, estimated at 26–40 hours per business per year freeing up resources for core business activities, and supporting their productivity and growth.

This research can be found at:

www.gov.uk/government/publications/estimating-the-wider-economic-benefit-of-making-tax-digital/making-tax-digital-estimating-the-wider-economic-benefit

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether her Department plans to take steps to amend the VAT threshold structure to support small employers in the (a) hospitality and (b) personal care sector.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

With a VAT registration threshold of £90,000, the UK’s threshold is higher than any EU country and the joint highest in the OECD.

The Government’s approach to the VAT threshold aims to balance potential impacts on small businesses, including their growth and financial sustainability, the economy as a whole, and tax revenues.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she will assess the potential merits of only applying VAT to turnover above £90,000 for small businesses.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

With a VAT registration threshold of £90,000, the UK’s threshold is higher than any EU country and the joint highest in the OECD.

The Government’s approach to the VAT threshold aims to balance potential impacts on small businesses, including their growth and financial sustainability, the economy as a whole, and tax revenues.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the impact of the VAT threshold on small businesses with turnover between £90,000 and £150,000; and if she will make it her policy to introduce a staggered VAT model to reduce disincentives to growth.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

With a VAT registration threshold of £90,000, the UK’s threshold is higher than any EU country and the joint highest in the OECD.

The Government’s approach to the VAT threshold aims to balance potential impacts on small businesses, including their growth and financial sustainability, the economy as a whole, and tax revenues.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will make an estimate of the number of small businesses that have limited their (a) turnover and (b) expansion plans to avoid exceeding the VAT threshold.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

With a VAT registration threshold of £90,000, the UK’s threshold is higher than any EU country and the joint highest in the OECD.

The Government’s approach to the VAT threshold aims to balance potential impacts on small businesses, including their growth and financial sustainability, the economy as a whole, and tax revenues.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of the proposed Landfill Tax reforms on (a) the supply of UK-produced titanium dioxide and (b) the resilience of UK supply chains.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The government recently consulted on proposals to reform Landfill

Tax following a call for evidence in 2021 under the previous government, to ensure the regime remains effective in encouraging waste to be diverted away from landfill and to support the government’s circular economy objectives. The consultation closed on 28 July and the government is considering responses and will set out next steps in due course.

As part of the consultation, the Government has received a wide range of views from stakeholders, including representatives from the titanium dioxide production sector.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of removing the quarry exemption and lower rate of Landfill Tax on the number of (a) operating quarries in England and (b) people employed in the aggregates sector in England.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The government recently consulted on proposals to reform Landfill

Tax following a call for evidence in 2021 under the previous government, to ensure the regime remains effective in encouraging waste to be diverted away from landfill and to support the government’s circular economy objectives. The consultation closed on 28 July and the government is considering responses and will set out next steps in due course.

As part of the consultation, the Government has received a wide range of views from stakeholders, including representatives from the mineral products and aggregates sector.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether her Department has conducted an impact assessment on the potential impact of removing the quarry exemption for Landfill Tax on the (a) aggregates and (b) mineral products sectors.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The government recently consulted on proposals to reform Landfill

Tax following a call for evidence in 2021 under the previous government, to ensure the regime remains effective in encouraging waste to be diverted away from landfill and to support the government’s circular economy objectives. The consultation closed on 28 July and the government is considering responses and will set out next steps in due course.

As part of the consultation, the Government has received a wide range of views from stakeholders, including representatives from the mineral products and aggregates sector.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of quarterly reporting requirements under Making Tax Digital for Income Tax and Self Assessment on seasonal businesses.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

HMRC has undertaken detailed assessments of the potential impact of Making Tax Digital (MTD) for Income Tax on compliance costs and administrative requirements across different taxpayer groups, including seasonal workers, 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

HMRC has worked to ensure that MTD for Income Tax works well for all kinds of businesses. In-year, quarterly updates are not like full tax returns.

They are simple, unadjusted summaries of income and expenditure, acting as a snapshot of quarterly trading activity. They will be populated automatically through software and can be submitted easily. This process has been designed to be simple for users and quick to complete.

Quarterly updates reduce the risk of error by moving record-keeping closer to real time. They also make preparing the tax return easier, as much information is already captured and categorised. Updates can help inform estimates of tax liability and prompts to help taxpayers get their tax right.

The Government has taken steps to minimise costs to businesses resulting from MTD, including work with the software industry to ensure free software is available for those with simple affairs.

Following MTD’s introduction in April 2026, HMRC will support MTD users with fully-trained advisers in sufficient numbers to manage anticipated demand.

In advance of MTD’s rollout, nearly 5,000 volunteers have signed up to test the service. HMRC’s dedicated teams are working to ensure the new systems and processes operate as planned and the right guidance and training is in place for both advisors and users.

As a major government programme, HMRC routinely evaluates MTD’s value for money in line with mandatory Government Major Project Portfolio (GMPP) requirements, which include demonstrating affordability, cost-effectiveness, and delivery of benefits throughout its lifecycle to ensure efficient use of public funds. The latest assessment is at:
Making Tax Digital Programme Accounting Officer Assessment (updated) - GOV.UK

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of quarterly reporting requirements under Making Tax Digital for Income Tax and Self Assessment on (a) landlords’ administrative costs and (b) rent levels for tenants.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

HMRC has undertaken detailed assessments of the potential impact of Making Tax Digital (MTD) for Income Tax on compliance costs and administrative requirements across different taxpayer groups, including seasonal workers, 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

HMRC has worked to ensure that MTD for Income Tax works well for all kinds of businesses. In-year, quarterly updates are not like full tax returns.

They are simple, unadjusted summaries of income and expenditure, acting as a snapshot of quarterly trading activity. They will be populated automatically through software and can be submitted easily. This process has been designed to be simple for users and quick to complete.

Quarterly updates reduce the risk of error by moving record-keeping closer to real time. They also make preparing the tax return easier, as much information is already captured and categorised. Updates can help inform estimates of tax liability and prompts to help taxpayers get their tax right.

The Government has taken steps to minimise costs to businesses resulting from MTD, including work with the software industry to ensure free software is available for those with simple affairs.

Following MTD’s introduction in April 2026, HMRC will support MTD users with fully-trained advisers in sufficient numbers to manage anticipated demand.

In advance of MTD’s rollout, nearly 5,000 volunteers have signed up to test the service. HMRC’s dedicated teams are working to ensure the new systems and processes operate as planned and the right guidance and training is in place for both advisors and users.

As a major government programme, HMRC routinely evaluates MTD’s value for money in line with mandatory Government Major Project Portfolio (GMPP) requirements, which include demonstrating affordability, cost-effectiveness, and delivery of benefits throughout its lifecycle to ensure efficient use of public funds. The latest assessment is at:
Making Tax Digital Programme Accounting Officer Assessment (updated) - GOV.UK

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps her Department is taking to ensure that HM Revenue and Customs has sufficient capacity to support taxpayers during the implementation of Making Tax Digital for Income Tax and Self Assessment.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

HMRC has undertaken detailed assessments of the potential impact of Making Tax Digital (MTD) for Income Tax on compliance costs and administrative requirements across different taxpayer groups, including seasonal workers, 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

HMRC has worked to ensure that MTD for Income Tax works well for all kinds of businesses. In-year, quarterly updates are not like full tax returns.

They are simple, unadjusted summaries of income and expenditure, acting as a snapshot of quarterly trading activity. They will be populated automatically through software and can be submitted easily. This process has been designed to be simple for users and quick to complete.

Quarterly updates reduce the risk of error by moving record-keeping closer to real time. They also make preparing the tax return easier, as much information is already captured and categorised. Updates can help inform estimates of tax liability and prompts to help taxpayers get their tax right.

The Government has taken steps to minimise costs to businesses resulting from MTD, including work with the software industry to ensure free software is available for those with simple affairs.

Following MTD’s introduction in April 2026, HMRC will support MTD users with fully-trained advisers in sufficient numbers to manage anticipated demand.

In advance of MTD’s rollout, nearly 5,000 volunteers have signed up to test the service. HMRC’s dedicated teams are working to ensure the new systems and processes operate as planned and the right guidance and training is in place for both advisors and users.

As a major government programme, HMRC routinely evaluates MTD’s value for money in line with mandatory Government Major Project Portfolio (GMPP) requirements, which include demonstrating affordability, cost-effectiveness, and delivery of benefits throughout its lifecycle to ensure efficient use of public funds. The latest assessment is at:
Making Tax Digital Programme Accounting Officer Assessment (updated) - GOV.UK

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps her Department is taking to ensure that HMRC's Making Tax Digital for Income Tax and Self Assessment represents good value for money.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

HMRC has undertaken detailed assessments of the potential impact of Making Tax Digital (MTD) for Income Tax on compliance costs and administrative requirements across different taxpayer groups, including seasonal workers, 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

HMRC has worked to ensure that MTD for Income Tax works well for all kinds of businesses. In-year, quarterly updates are not like full tax returns.

They are simple, unadjusted summaries of income and expenditure, acting as a snapshot of quarterly trading activity. They will be populated automatically through software and can be submitted easily. This process has been designed to be simple for users and quick to complete.

Quarterly updates reduce the risk of error by moving record-keeping closer to real time. They also make preparing the tax return easier, as much information is already captured and categorised. Updates can help inform estimates of tax liability and prompts to help taxpayers get their tax right.

The Government has taken steps to minimise costs to businesses resulting from MTD, including work with the software industry to ensure free software is available for those with simple affairs.

Following MTD’s introduction in April 2026, HMRC will support MTD users with fully-trained advisers in sufficient numbers to manage anticipated demand.

In advance of MTD’s rollout, nearly 5,000 volunteers have signed up to test the service. HMRC’s dedicated teams are working to ensure the new systems and processes operate as planned and the right guidance and training is in place for both advisors and users.

As a major government programme, HMRC routinely evaluates MTD’s value for money in line with mandatory Government Major Project Portfolio (GMPP) requirements, which include demonstrating affordability, cost-effectiveness, and delivery of benefits throughout its lifecycle to ensure efficient use of public funds. The latest assessment is at:
Making Tax Digital Programme Accounting Officer Assessment (updated) - GOV.UK

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether her Department holds data on (a) taxes paid and (b) the cost of public services used by migrants who have arrived in the UK within the last 10 years.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

HMRC does not hold aggregate data on the taxes paid by migrants who have arrived in the UK within the last 10 years.

HMRC does hold data on the nationality reported by individuals at the point of National Insurance number registration, for adult National Insurance number registrations. This data is used to produce statistics on UK payrolled employments by nationality, region, industry, age and sex.

UK public spending covers a wide range of areas, including public services and infrastructure that are public goods. All groups in society benefit from these areas of public spending. In addition, some public provision is at a family or household level. It is therefore not possible to distinguish spending per person between migrant and non-migrants

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.

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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.

Question to the Cabinet Office:

To ask the Minister for the Cabinet Office, pursuant to the answer of 5 November 2025, to Question 86664, on Ministers: Official Cars, how much has been invoiced to each department in each month since July 2024; and how much has been paid through an internal transfer for the Cabinet Office in each month since July 2024.

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

The Government Car Service (GCS) transferred to the Cabinet Office from the Department of Transport, as a result of a machinery of government change, on 1st April 2025. Therefore all invoicing data prior to that date remains with the Department for Transport.

Invoicing data post April 2025 is included below. A significant proportion of invoicing activity was paused during the transition period which resulted in two invoicing runs for April 2025 with costs normalising in subsequent months.

Charges to the Cabinet Office include services provided to No10, the Leader of the Opposition, the Leaders of the House of Commons and House of Lords, and the Cabinet Secretary, in addition to core Cabinet Office ministers.

The figures provided represent total charges to departments, inclusive of all associated costs such as Transport for London (TfL) congestion charge, as well as travel and subsistence claims submitted by drivers in the delivery of the service.

Question to the Department for Energy Security & Net Zero:

To ask the Secretary of State for Energy Security and Net Zero, what representations he has made to the Chancellor of the Exchequer on the transfer of the British Coal Staff Superannuation Scheme’s Investment Reserve to its Welsh scheme 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.

As at 30 October 2024, there were 3,650 members of the British Coal Staff Superannuation Scheme in Wales. Any transfer of the reserve would be used to enhance member benefits.

Question to the Cabinet Office:

To ask the Minister for the Cabinet Office, with reference to the Cabinet Office annual report and accounts 2024-25, HC1372, published on 23 October 2025, and the HMT Guidance on Public Sector Exit Payments: Use of Special Severance Payments, updated on 28 July 2025, on what dates the severance payments to (a) Simon Case and (b) Alex Chisholm were approved by (i) the Accounting Officer and (ii) Cabinet Office Ministers, under the prevailing guidance in force at the time.

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

The payments reported in the CO annual report (page 94) were approved on the following dates:

• Alex Chisholm - payment was approved by the Cabinet Secretary on 7 February 2024 and the Chief Secretary to the Treasury on 22 February 2024.

• Simon Case - payment was approved by the CO Permanent Secretary on 12 March 2025 and the Chief Secretary to the Treasury on 21 March 2025.

Question to the Department of Health and Social Care:

To ask the Secretary of State for Health and Social Care, what the (a) anticipated and (b) actual level of demand for health services was in 2025–26; and whether the actual level of demand has increased in line with the trends since the end of the pandemic.

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

Demand and costs for health services in 2025/26 was assessed and agreed with HM Treasury through the 2021 Spending Review negotiations, which are not published, as per standard practice. The national analysis takes into account the effect of population ageing and wider demographic changes, and also a range of estimates to understand how particular demand increases will affect the National Health Service, for example the cost of introducing new drugs, treatments, and policies designed to make sure patients are assessed and receive care in the most appropriate setting, for example through neighbourhood health models.

The 2025/26 operational planning guidance sets out the need for integrated care boards and trusts to deliver targets across primary, community, and acute care, including mental health services. It sets out the expectation for NHS organisations to reduce their cost base by at least 1% and to achieve 4% improvement in productivity, in order to deal with demand growth within the finances available and ensure effective demand management.

Question to the Department of Health and Social Care:

To ask the Secretary of State for Health and Social Care, if he will take steps with the Chancellor of the Exchequer to remove VAT on defibrillators.

Answered by Ashley Dalton - Parliamentary Under-Secretary (Department of Health and Social Care)

Tax policy is a matter for HM Treasury. The Government provides VAT reliefs to aid the purchase of automated external defibrillators through VAT refunds on purchases made by local authorities, including parish councils, and VAT reliefs for purchases made through voluntary contributions where a defibrillator is donated to eligible charities or the National Health Service.

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