Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 8 January 2026 to Question 102744 on Educational Institutions: Council tax, how many retail, hospital an leisure hereditaments have a rateable value above £500,000 broken down by Special Category Code for which the latest data is available.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

This information was included in the Change in rateable value of rating lists, 2026 Revaluation publication:

Non-domestic rating: change in rateable value of rating lists, England and Wales, 2026 Revaluation (draft list) - GOV.UK

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether the National Wealth Fund operates a salary sacrifice scheme for its Defined Contribution staff pension offering.

Answered by Torsten Bell - Parliamentary Secretary (HM Treasury)

The National Wealth Fund does not operate a salary sacrifice scheme in respect of its Defined Contribution staff pension offering. Details of the National Wealth Fund’s pension offering are set out in the Remuneration Report within its Annual Report and Accounts, which can be accessed here: https://www.nationalwealthfund.org.uk/media/wpxnswqx/e03371942_nwf-ara-24-25_accessible_2.pdf

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how much funding the Northern Ireland will receive through Barnett consequentials from the support package for pubs further to her Department's press release entitled Government announces support package that backs British pubs, published on 27 January 2026.

Answered by James Murray - Chief Secretary to the Treasury

Any Barnett consequentials for the Northern Ireland Executive resulting from policy changes will be confirmed at the relevant fiscal event.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the answer of 17 November 2025 to Question 88671 on Valuation Office Agency: Training, what the titles are of internal training and e-learning videos held by the Valuation Office Agency in relation to council tax and business rates.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Valuation Office Agency offers in excess of 400 internal training opportunities in relation to council tax and non-domestic rating.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what data (a) her department and (b) NISTA holds on the number of central government PFI contracts which necessitate the underlying asset remaining in the ownership of the PFI contractor at the end of the contract.

Answered by James Murray - Chief Secretary to the Treasury

HM Treasury, which includes NISTA, publishes aggregate information on PFI and PF2 projects annually.

In line with guidance, any arrangements which necessitate the underlying asset remaining in the ownership of the PFI contractor at the end of the contract would be the exception. Information on such cases is not collated centrally by HM Treasury.

Question to the HM Treasury:

To ask His Majesty's Government how much they collected through the Apprenticeship Levy in financial years (1) 2024-25, and (2) 2025-26; and how much in each of those years was subsequently allocated towards investment in apprenticeship delivery.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

Apprenticeship receipts in 2024-25 were £4,100 million. Full year figures for 2025-26 will not be available until the end of the 2025-26 tax year.

The apprenticeship budget funds all apprenticeship training in England, covering both existing and new apprenticeships, across all employers. The English apprenticeship budget in the 2024-25 financial year was £2,769 million. This increased to £3,075 million in the 2025-26 financial year at mains estimates, any further updates will be reflected at supplementary estimates. As announced by the Prime Minister in September, responsibility for apprenticeships has now transferred to the Department for Work and Pensions, and from 2026‑27 apprenticeships funding will be part of its budget.

While the Apprenticeship Levy is UK-wide, apprenticeship policy and spending are devolved. This means the devolved governments receive Barnett consequentials on apprenticeship spending in England through the Barnett formula. It is for the devolved governments to allocate their funding in devolved areas as they see fit, including investment in their own skills programmes, and they are accountable to their respective legislatures for those decisions.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of tax, including a) Vehicle Excise Duty, b) VAT on vehicle purchases and c) fuel duty on motorists.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Revenue from motoring taxes helps to fund vital public services and infrastructure, including investment in roads and transport. 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, including considering the impact on households and businesses. The Chancellor makes decisions on tax policy at fiscal events in the context of the public finances.

At Budget 2025, the Government made a number of announcements relating to motoring tax. This included announcing continued support for people and businesses by extending the temporary 5p fuel duty cut until the end of August 2026. Rates will then gradually return to early 2022 levels. The planned increase in line with inflation for 2026-27 will not take place, with the Government uprating fuel duty rates by RPI from April 2027. This will save the average car driver £49 next year compared to previous plans.

The Government also announced the introduction of Electric Vehicle Excise Duty (eVED) from April 2028, a new mileage charge for electric and plug-in hybrid cars, recognising that EVs contribute to congestion and wear and tear on the roads but pay no equivalent to fuel duty.

The Government is taking a proportionate approach to ensuring electric car drivers pay an appropriate share whilst remaining firmly committed to supporting the transition to EVs. That is why the rate will be set at 50% of the equivalent fuel duty cost for petrol and diesel cars, and 80% of eVED revenue from the first three years is being reinvested to extend support for EVs and the auto manufacturing industry. This builds on existing generous support, including Company Car Tax incentives.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of Vehicle Excise Duty rates on the uptake of electric vehicles.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Revenue from motoring taxes helps to fund vital public services and infrastructure, including investment in roads and transport. 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, including considering the impact on households and businesses. The Chancellor makes decisions on tax policy at fiscal events in the context of the public finances.

At Budget 2025, the Government made a number of announcements relating to motoring tax. This included announcing continued support for people and businesses by extending the temporary 5p fuel duty cut until the end of August 2026. Rates will then gradually return to early 2022 levels. The planned increase in line with inflation for 2026-27 will not take place, with the Government uprating fuel duty rates by RPI from April 2027. This will save the average car driver £49 next year compared to previous plans.

The Government also announced the introduction of Electric Vehicle Excise Duty (eVED) from April 2028, a new mileage charge for electric and plug-in hybrid cars, recognising that EVs contribute to congestion and wear and tear on the roads but pay no equivalent to fuel duty.

The Government is taking a proportionate approach to ensuring electric car drivers pay an appropriate share whilst remaining firmly committed to supporting the transition to EVs. That is why the rate will be set at 50% of the equivalent fuel duty cost for petrol and diesel cars, and 80% of eVED revenue from the first three years is being reinvested to extend support for EVs and the auto manufacturing industry. This builds on existing generous support, including Company Car Tax incentives.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the answer of 13 January 2026, to Question 103885, on Council tax: garden, what methodology is used when a garden is valued by the Valuation Office Agency as part of determining the value of the whole dwelling; and whether the size of the garden is material.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Valuation Office Agency values properties, including their gardens, in line with legislation.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what criteria were applied in the Spending Review for assessing proposed rail infrastructure projects.

Answered by James Murray - Chief Secretary to the Treasury

Rail infrastructure projects are carefully considered to assess their value for money. This includes consideration of strategic, economic, social and environmental factors, the local context and regional distribution of projects, as well as affordability and the government’s wider fiscal position.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to the answer of 6 January 2026, to Question HL13202, on Public Houses: Business Rates, what the equivalent figures are to the 4% increase in average pubs’ business rates bills, in years (a) 2027-28 and (b) 2028-29.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

From April, every pub and live music venue will get 15% off its new business rates bill on top of the support announced at Budget and then bills will be frozen in real terms for a further two years.

Three-quarters of pubs will see bills flat or falling in April. The new relief is worth £1,650 for the average pub next year. As a sector pubs will pay 8% less in business rates in 2029 than they do right now.

The Government will also launch a review which will explore how pubs are valued for business rates.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate her Department has made of how many and the proportion of pubs hereditaments assigned Valuation Office Agency Special Category Code 226 which were eligible for the 40 per cent Retail, Hospitality and Leisure rate relief in (a) 2024-25 and (b) 2025-26.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

MHCLG publish data on the number of properties benefitting from RHL relief. You can find the information here: National non-domestic rates collected by councils in England: forecast 2025 to 2026 - GOV.UK

Question to the HM Treasury:

To ask His Majesty's Government, following the implementation of the EU Carbon Border Adjustment Mechanism on 1 January, what steps they are taking to mitigate the £200 million annual cost to Northern Ireland and risk to 1,100 jobs estimated in Energy UK’s report Borderline confusion - Carbon Border Adjustment Mechanisms in Northern Ireland, published in January 2025.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

The Energy UK report referred to assumes that the EU Carbon Border Adjustment Mechanism (CBAM) would apply in Northern Ireland. The EU CBAM does not apply in Northern Ireland. From 1 January 2027, the UK CBAM will apply across the whole of the UK, including Northern Ireland.

To reduce barriers to trade, the UK and EU are also negotiating a deal to link respective emissions trading schemes, which will create the conditions for mutual CBAM exemptions. Those talks have begun and the Government is working to negotiate a good deal in line with UK interests as quickly as is feasible.

The Government also welcomes the European Commission’s proposed amendments, published December 2025, which would mean electricity exports from the UK will not face an EU CBAM charge.

Question to the HM Treasury:

To ask His Majesty's Government what assessment they have made of the implications for the UK economy of people employed in the (1) medical, and (2) financial, sectors migrating out of the UK.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

The government recognises the importance of international talent to key growth sectors and is therefore sending a clear and confident signal: that we welcome the world’s best minds to help us drive our Industrial Strategy and wider growth mission, and that they will find the environment, support and opportunities they need to thrive here.

The government will publish an NHS 10 Year Workforce Plan in the Spring. This will set out plans to ensure there is a sustainable medical workforce, as well how we will act on retention, productivity, training and attrition with the ambition to reduce international recruitment to less than 10% by 2035.

The government also set out its plans to attract the right talent and develop the right skills for the financial services sector as part of the Financial Services Growth and Competitiveness Strategy, published in July 2025 at Mansion House.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will ask the Chief Executive of HMRC to meet with the Permanent Secretary of the Department for Work and Pensions and the Permanent Secretary of the Ministry of Defence to discuss the potential merits of payroll deduction for credit union schemes.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

HMRC’s financial wellbeing offer for its workforce, aligned to the Civil Service Financial Strategy, includes access to a variety of advances including rental deposits and season ticket loans, as well as debt/budgeting advice and support through its Employee Assistance Programme.

HMRC has no current plans to introduce payroll deduction arrangements, to enable its employees to join a Credit Union. It does not hold the role of policy lead for payroll deduction schemes across government, and decisions on the merits of payroll deduction arrangements would be a matter for the relevant departments.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will make it her policy for HMRC to offer payroll deduction to its employees to enable them to join a credit union.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

HMRC’s financial wellbeing offer for its workforce, aligned to the Civil Service Financial Strategy, includes access to a variety of advances including rental deposits and season ticket loans, as well as debt/budgeting advice and support through its Employee Assistance Programme.

HMRC has no current plans to introduce payroll deduction arrangements, to enable its employees to join a Credit Union. It does not hold the role of policy lead for payroll deduction schemes across government, and decisions on the merits of payroll deduction arrangements would be a matter for the relevant departments.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment her Department has made of the relative value for money of reforming the Lifetime ISA compared with introducing a new product to replace it.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

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

The LISA was designed to help people save for both their first home and later life. A 2025 report by the Treasury Select Committee, however, concluded the dual purpose has made it unnecessarily complex and that ‘the Lifetime ISA may not be the most efficient use of taxpayers’ money to achieve those disparate objectives’. In addition, the provision of an upfront bonus requires a withdrawal charge for non-compliant withdrawals.

HMRC have also conducted research into use of the Lifetime ISA which can be found here: Understanding the use of the Lifetime ISA: qualitative research - GOV.UK

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

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

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether (a) her Department and (b) HMRC has undertaken research on the reasons for why savers withdraw money from Lifetime ISAs and incur withdrawal charges.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

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

The LISA was designed to help people save for both their first home and later life. A 2025 report by the Treasury Select Committee, however, concluded the dual purpose has made it unnecessarily complex and that ‘the Lifetime ISA may not be the most efficient use of taxpayers’ money to achieve those disparate objectives’. In addition, the provision of an upfront bonus requires a withdrawal charge for non-compliant withdrawals.

HMRC have also conducted research into use of the Lifetime ISA which can be found here: Understanding the use of the Lifetime ISA: qualitative research - GOV.UK

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

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

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 16 December 2025, to Question 98794, on Mission Boards, who the internal and external members are of the Growth Mission Board.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

The Chancellor heads the Growth Mission Board. The membership is flexible, at the Chancellor's discretion, with internal and external attendees determined based on their relevance to the agenda.

It is a long-established precedent that information about the discussions that have taken place in Cabinet and its committees - including mission boards - including their attendance, and how often they have met, is not normally shared publicly.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 21 January 2026, to Question 105552, on Budget November 2025: Disclosure of Information, if she will publish the terms of reference to (a) the leak inquiry and (b) Permanent Secretary’s review into Budget security.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

The scope of both a) the leak inquiry and b) the Permanent Secretary’s review will be set out when the outcomes of the Budget Information Security review are published, the aim of which is to conclude in advance of the Spring Statement on 3 March.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what is the total amount of Child Benefit paid to non-UK nationals since July 2024, broken down by month; and what proportion of that amount was paid for children who don’t reside in the UK.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

HMRC no longer produce a breakdown of Child benefit claimed by nationality.

This release was discontinued following user consultation.

The latest publication was in August 2022. Income Tax, National Insurance contributions, Tax Credits and Child Benefit Statistics for Non-UK Nationals: 2019 to 2020 - GOV.UK

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to the Ministry of Housing, Communities and Local Government correspondence entitled 4/2025: Retail, Hospitality and Leisure (RHL) Multipliers, published on 17 November 2025, if she will publish the Valuation Office Agency's business rates revaluation communication pack provided to local authorities.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The VOA does not routinely publish its communications with local authorities.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether the valuations and address of each dwelling liable to pay the council tax surcharge will be published online by the Valuation Office Agency.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact on saving behaviour and consumer confidence of existing Lifetime ISA users arising from the introduction of a new product to replace the Lifetime ISA.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

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

The LISA was designed to help people save for both their first home and later life. The Treasury Select Committee‘s 2025 LISA inquiry concluded that this dual purpose has made it unnecessarily complex and that ‘the Lifetime ISA may not be the most efficient use of taxpayers’ money to achieve those disparate objectives’. The upfront bonus that requires a withdrawal charge for non-compliant withdrawals was highlighted as a specific concern.

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

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

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential merits of reforming the Lifetime ISA, rather than replacing it with a new product.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

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

The LISA was designed to help people save for both their first home and later life. The Treasury Select Committee‘s 2025 LISA inquiry concluded that this dual purpose has made it unnecessarily complex and that ‘the Lifetime ISA may not be the most efficient use of taxpayers’ money to achieve those disparate objectives’. The upfront bonus that requires a withdrawal charge for non-compliant withdrawals was highlighted as a specific concern.

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

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

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 2 December 2025 to Question 94190 on Hospitality Industry: Taxation, how much is the mean increase in rateable values for the hotel sector following the 2026 revaluation.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Official statistics comparing the 2023 non-domestic rating lists and 2026 draft non-domestic rating lists for England and Wales, including a breakdown by special category code, (which includes the hotel sector), are published here.

We recognise that hotels have expressed concerns about how they are valued for business rates. Hotels valuations are undertaken in a different way to some other sectors. The methodology used is well established, but, as with pubs, the government has announced it will review the way hotels are valued to ensure it accurately reflects the rental value for these sectors.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, further to the Valuation Office Agency's publication entitled Non-domestic rating: change in rateable value of rating lists, England and Wales, 2026 Revaluation (draft list), published on 26 November 2025, for what reason average rateable values across the hotels, guest and boarding, self category sub-sector have increased by 78 per cent.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

We recognise that hotels have expressed concerns about how they are valued for business rates. Hotels valuations are undertaken in a different way to some other sectors. The methodology used is well established, but, as with pubs, the government has announced it will review the way hotels are valued to ensure it accurately reflects the rental value for these sectors.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 14 November 2025 to Question 89444 on Property: Valuation, whether the discussion between the Valuation Office Agency and the Scottish Assessors Association on the model assisted valuation model included discussion of its use in a council tax revaluation in Scotland.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

There has been no discussion with Scottish Assessors Association on the use of the automated valuation model in a Council Tax revaluation in Scotland.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what the total business rate support package available to snooker and clubs is in (a) 2026, (b) 2027 and (c) 2028.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since the pandemic, which has led to significant increases in rateable values for some properties as they recover from the pandemic.

To respond to those who are seeing large increases, Government has already acted to limit increases in bills, announcing a support package worth £4.3 billion package at the Budget.

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

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 12 January 2026 to Question 102102, when she plans to publish guidance on the treatment of allowable expenses for childminders.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Childminders play a vital role in childcare. The Government has eased rules on working from schools and community centres and increased early years funding rates above 2023 average fees. These increases reflect increased costs, and from April 2026, local authorities must pass at least 97 per cent of funding to providers.

At Budget 2025 the Government confirmed that the standard rules for calculating income tax would apply to childminders who are mandated into Making Tax Digital (MTD). HMRC engaged with stakeholders including Coram PACEY ahead of Budget 2025. We will phase in this change between 2026 and 2028, in line with the MTD income thresholds. The threshold from April 2026 is £50,000 of qualifying income, reducing to £30,000 from April 2027 and £20,000 from April 2028. Childminders not within MTD can continue to use existing arrangements if they wish.

Childminders within MTD can continue to claim tax relief for wear and tear by deducting the actual cost of buying, repairing or replacing items. They can also deduct the cost of business expenses such as utilities, cleaning and equipment. This ensures childminders receive tax relief for all of the costs that they incur in relation to their childminding business. Childminders may be better off deducting actual costs, if deductions under the existing arrangements are lower than their actual expenses.

HMRC will publish updated guidance for childminders in early 2026. Guidance on business expenses and on MTD for Income Tax is already available on GOV.UK. The Government will closely monitor the impacts of the policy over the course of the first year.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the adequacy of expense rules for childminders whose homes function as full-time workplaces.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Childminders play a vital role in childcare. The Government has eased rules on working from schools and community centres and increased early years funding rates above 2023 average fees. These increases reflect increased costs, and from April 2026, local authorities must pass at least 97 per cent of funding to providers.

At Budget 2025 the Government confirmed that the standard rules for calculating income tax would apply to childminders who are mandated into Making Tax Digital (MTD). HMRC engaged with stakeholders including Coram PACEY ahead of Budget 2025. We will phase in this change between 2026 and 2028, in line with the MTD income thresholds. The threshold from April 2026 is £50,000 of qualifying income, reducing to £30,000 from April 2027 and £20,000 from April 2028. Childminders not within MTD can continue to use existing arrangements if they wish.

Childminders within MTD can continue to claim tax relief for wear and tear by deducting the actual cost of buying, repairing or replacing items. They can also deduct the cost of business expenses such as utilities, cleaning and equipment. This ensures childminders receive tax relief for all of the costs that they incur in relation to their childminding business. Childminders may be better off deducting actual costs, if deductions under the existing arrangements are lower than their actual expenses.

HMRC will publish updated guidance for childminders in early 2026. Guidance on business expenses and on MTD for Income Tax is already available on GOV.UK. The Government will closely monitor the impacts of the policy over the course of the first year.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether the 2026 business rates revaluation was subject to a Cabinet Committee write-round.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Valuation Office Agency is responsible for maintaining an accurate rating list in England independently of central government.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment has been made by the Valuation Office Agency of the footprint for snooker clubs and venues to accommodate snooker tables in calculating the 2026 business rates revaluation.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Snooker halls are valued in the same way as any other class of non-domestic property, through applying the statutory and common law principles that apply across non-domestic rating.

The practice note used for the 2023 revaluation is published online here. The same approach has been applied in 2026.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will set out the criteria used by the Valuation Office Agency to determine whether a gastro-pub is assigned a special category code of a pub or restaurant.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

There are a broad range of considerations when determining if a property is a restaurant or a pub including. All valuations are carried out by experienced professionals in accordance with industry best practice and legal requirements.

From April, every pub and live music venue will get 15% off its new business rates bill on top of the support announced at Budget, and then bills will be frozen in real terms for a further two years.

This relief will be awarded to pubs and live music venues at the discretion of Local Authorities, who will determine eligibility using guidance published by the Government and based on existing definitions.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she plans to review the structure of Vehicle Excise Duty.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Vehicle Excise Duty (VED), sometimes known as 'road tax' or 'car tax', is a tax on vehicles used or kept on public roads. Different rates apply to cars, vans, and motorcycles, and the rate for each vehicle is calculated according to a range of factors, such as its date of first registration, weight, or CO2 emissions. The government has no current plans to review this structure.

At Autumn Budget 2025, the government announced the introduction of Electric Vehicle Excise Duty (eVED), a new mileage charge for electric and plug-in hybrid cars, which will come into effect from April 2028. Drivers will pay for their mileage alongside their existing Vehicle Excise Duty (VED).

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what plans her Department has to reform the High Income Child Benefit Charge.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The High Income Child Benefit Charge is currently the best way to manage Child Benefit expenditure. By withdrawing Child Benefit from high-income families, it helps to ensure the sustainability of the public finances and protect our vital public services. As with all tax policy, the government will keep this under review.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she has made and assessment of the potential merits of completing an updated assessment of the potential savings to the Exchequer from withdrawing the postponed VAT accounting process, taking into account (a) increased deferred VAT payments since implementation, (b) growth in missing trader fraud and VAT loss due to misuse or non-compliance,(c) sectoral analysis of industries contributing most to deferred VAT and (d) behavioural and enforcement trends since PVA’s introduction.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Postponed VAT accounting provides significant support for businesses, helping to manage cash flow and facilitate imports. HMRC undertakes regular operational work to ensure compliance with the rules around postponed VAT accounting.

The VAT gap has reduced from 13.8% in 2005-06 to 6.2% in 2024-25, and has remained broadly stable since 2020-21.

The Government keeps all tax policy under review as part of the policy making process

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate her Department has made of the change in the number of people who will be tax payers as a result of the freezing of personal allowances between 2024 and 2029.

Answered by Torsten Bell - Parliamentary Secretary (HM Treasury)

The number of people forecast to pay Income Tax by marginal rate can be found in Table 3.19 of the Office for Budget Responsibility’s November 2025 Economic and fiscal outlook – detailed forecast tables: receipts, linked below:

https://obr.uk/download/november-2025-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/?tmstv=1764165511

The previous Government made the decision to maintain income tax thresholds at their current levels from April 2021 until April 2028.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether the new pub relief will apply to (a) business rate supplements levied by the Mayor of London and (b) business improvement district levies on business rates.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Decisions around the determination and application of local Business Rates Supplement are for relevant local authority, must ensure they follow the requirements set out in the Business Rates Supplement Act 2009 and the policies set out in their final prospectus.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the impact of increases in employer National Insurance contributions on the financial sustainability of domiciliary care providers.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Government has protected the smallest businesses and charities from the impact of the increase to employer National Insurance by increasing the Employment Allowance from £5,000 to £10,500. That means more than half of businesses with NICs liabilities either gain or see no change this financial year.

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

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

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether the proposed pay‑per‑mile tax on electric vehicles will take into account rural drivers.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

As announced at Budget 2025, the Government is introducing Electric Vehicle Excise Duty (eVED) from April 2028, a new mileage charge for electric and plug-in hybrid cars, recognising that electric vehicles (EVs) contribute to congestion and wear and tear on the roads but pay no equivalent to fuel duty.

The Treasury has considered the impact of eVED on rural drivers; as with fuel duty, those who use the roads more will generally pay more in eVED. Although those living in rural areas tend to drive more than those living in urban areas, they are also more likely to have a dedicated home charger for their EV, which allows access to the lowest charging costs.

The eVED consultation provides further detail on how eVED will work and seeks views on its implementation. The consultation is available at GOV.UK: https://www.gov.uk/government/consultations/consultation-on-the-introduction-of-electric-vehicle-excise-duty-eved.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential merits of extending online marketplace VAT liability rules to domestic sellers as a way to reduce fraud and close the tax gap.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Government has and will continue to engage with stakeholders to understand the impact of any changes to online marketplace liability rules on both platforms and sellers. Certified analysis by the Office for Budget Responsibility (OBR) estimates the current online marketplace liability rules, together with the abolishment of Low Value Consignment relief, will raise £1.8 billion per annum by 2026-27.

HMRC has an overall compliance strategy which focuses on addressing all forms of non-compliance. The most recent published VAT gap shows a continued downward trend, falling from 13.7% to 5.4% between tax years 2005/06 and 2023/24.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the answer of 20 January 2026, to Question 104894, on business rates, and to the answer of 6 January 2025, to Question 20948, on Business Rates: Greater London, whether the Chief Statistician of the Valuation Office Agency has consulted on the change to official statistical publications.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

As part of its official statistics, the Valuation Office Agency (VOA) publishes the number of hereditaments by Special Category Code and local authority. The percentage change in RV is also published by Special Category Code and by Local/Unitary authority separately.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, further to the business rate information letter, 1/2026: Pubs and live music venues relief 2026 to 2027, whether the new relief will be available to (a) licensed premises which have a members’ clubs premises licence under the Licensing Act 2023 and (b) the bar of a community sports club.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

This relief will be awarded to pubs and live music venues at the discretion of Local Authorities, who will determine eligibility using guidance published by the Government and based on existing definitions.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to her Department's correspondence entitled 1/2026: Pubs and live music venues relief 2026 to 2027, published on 27 January 2026, whether a gastro-pub categorised by the Valuation Office Agency as a restaurant is eligible for the relief; and whether a restaurant with a bar at which customers can sit and order a drink without food makes the venue eligible for the pubs relief.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

This relief will be awarded to pubs and live music venues at the discretion of Local Authorities, who will determine eligibility using guidance published by the Government and based on existing definitions.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to the Council Tax Valuation Operating System Evaluation, published by the Valuation Office Agency on 20 January 2026, what are the new geospatial tools, and which datasets is it populated with.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Valuation Office Agency’s Valuation Operating System for Council Tax replaces multiple existing tools with a single case management system. This includes a mapping tool which utilises publicly available geographical data and government records to support Council Tax work.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what analysis the Valuation Office Agency provided to government departments on the potential distributional consequences of the 2026 business rates revaluation before the Budget 2025, including the potential impact on the pub sector.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Valuation Office Agency (VOA) provides valuation data and analysis on the property market to MHCLG and HMT.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what is the total budget for the Valuation Office Agency's Council Tax Valuation Operating System; and which contractors are being used to deliver the project.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Information about the Valuation Office Agency’s Valuation Operating System for Council Tax can be found on Contracts Finder.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of the Remote Gaming Duty tax on reducing gambling related harm.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

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

Evidence shows that online slots and casino games have much higher proportions of problem gamblers. In recognition of this associated level of harm, the rate for Remote Gaming Duty will increase from 21% to 40% on 1 April 2026. The objective is to reduce the incentive for gambling operators to invest in or push people towards these more harmful forms of gambling.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of excluding soft play centres and other family focused venues from the 15 per cent business rates discount for pubs and music venues on those businesses; and whether she plans to extend equivalent relief to venues serving children, parents and carers.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Pubs rents in business rates valuations are analysed differently to some other sectors. While most hospitality and leisure properties are valued by comparing the size of the property, pubs are valued by comparing their turnover potential. Industry bodies have highlighted concerns with how costs are accounted for in this methodology, particularly during periods of high inflation. There is significant overlap between the pub sector and live music venues, with many pubs serving as grassroots live music venues, meaning they are often valued for business rates purposes in a similar way.

The new pubs and live music venues relief is on top of the £4.3 billion support package announced at the Budget to support ratepayers across all sectors seeing bill increases. As a result of the Budget package, over half of ratepayers will see no bill increases. This also means most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest.

The Government is also introducing new permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties, including soft play centres. These new tax rates are worth nearly £1 billion per year, and will benefit over 750,000 properties.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of business rate increases on the rural economy.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

At the Budget, the VOA announced updated property values from the 2026 revaluation. This has led to increases in rateable values for some properties, as current values are based on pandemic-era valuations in recognition of the impact of the revaluation on bills.

To respond to those who are seeing large increases, the Government introduced a support package worth £4.3 billion, to protect against ratepayers seeing large overnight increases in bills.

Rural Rate Relief also continues to be available for key amenities and community assets in rural areas. It provides 100% rate relief for properties that are based in eligible rural areas with populations below 3,000.

Question to the HM Treasury:

To ask His Majesty's Government what recent discussions they have had with the devolved administrations about changes to the allocation of funding across the UK on reserved matters.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

The UK and devolved governments have regular discussions about changes to the allocation of funding across the UK, including on reserved matters.

The UK Government remains committed to ensuring that funding across the UK is allocated in line with the Statement of Funding Policy.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate she has made of the number of pensioners who will be required to pay tax for the first time after 2027.

Answered by Torsten Bell - Parliamentary Secretary (HM Treasury)

The majority of pensioners paid tax under the previous Government, with 8.3 million taxpayers over state pension age in 2024/2025.

The Chancellor has said that those whose only income is the basic or new State Pension without any increments will not have to pay income tax over this Parliament

At the Budget, the Government announced that it will achieve this by easing the administrative burden for pensioners so that they do not have to pay small amounts of tax via Simple Assessment from 2027/28. The Government will set out more details in due course.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she has made an assessment of the potential merits of ringfencing UK ETS revenues generated from maritime emissions for investment in shore power, grid upgrades, vessel retrofits and alternative fuels.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The government is committed to maintaining an ambitious carbon pricing scheme to ensure that polluters continue to pay for their emissions. The UK Emissions Trading Scheme is our key lever to do so. This supports a cost-efficient transition toward net zero.

In July 2025, the UK Emissions Trading Scheme Authority confirmed an expansion to emissions from domestic maritime regime, commencing on 1 July 2026.

The UK does not hypothecate revenue from the UK ETS. All receipts from the UK ETS accrue to the consolidated fund, and go to funding government priorities, which includes decarbonisation support for the maritime sector.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of the (a) higher value surcharge in 2025-26 on hereditaments valued at £500,000 and (b) withdrawal of the Retail, Hospitality and Leisure multiplier at £500,000 on the economy.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The OBR’s Economic and Fiscal Outlook sets out the forecast for the economy over a five-year horizon. For more information, please visit https://obr.uk/docs/dlm_uploads/OBR_Economic_and_fiscal_outlook_November_2025.pdf

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how much their department spent on X and xAI since July 2024.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

HM Treasury has not spent any money on X or xAI since July 2024.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, further to the Treasury Select Committee, Work of HM Revenue and Customs - Oral evidence, HC 416, 13 January 2026, Question 480, what number and proportion of hotels have seen their Rateable Value increase above the English average change of 19%.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Statistics on changes in the rateable value of non-domestic properties as a result of the 2026 Revaluation and publication of the draft 2026 Rating List are published here: Change in rateable value of rating lists, 2026 Revaluation.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to the Non-Domestic Rating (Definition of Qualifying Retail, Hospitality or Leisure Hereditament) Regulations 2025, for what reason casinos and gambling clubs are eligible for the new business rate relief but betting shops are not.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

In October 2024, the Government laid a statutory instrument defining the retail, hospitality and leisure (RHL) properties that will be eligible for new, lower business rates multipliers from April 2026.

Since they were announced at Budget 2024, the Government has been clear that scope of the RHL multipliers would broadly reflect the scope of the current RHL relief. The previous Government made the decision to exclude betting shops from the relief. This Government considered the issue in the round, and decided to continue the treatment the previous Government chose to ensure the tax cut is appropriately targeted.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what consideration her Department gives to the statutory conservation and education requirements that zoological institutions must meet when deciding business rates policy.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since the pandemic, which has led to significant increases in rateable values for some properties as they recover from the pandemic.

To respond to those who are seeing large increases, Government has already acted to limit increases in bills, announcing a support package worth £4.3 billion package at the Budget.

The Government is also introducing new permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties. This includes zoos and aquariums with rateable values below £500,000 that are open to members of the public. These new tax rates are worth nearly £900 million per year, and will benefit over 750,000 properties.

Further details on what is meant by “visiting members of the public” can be found online here: https://www.gov.uk/guidance/business-rates-multipliers-qualifying-retail-hospitality-or-leisure.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will make an assessment of the potential merits of extending business rates relief to (a) zoos and (b) aquariums.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since the pandemic, which has led to significant increases in rateable values for some properties as they recover from the pandemic.

To respond to those who are seeing large increases, Government has already acted to limit increases in bills, announcing a support package worth £4.3 billion package at the Budget.

The Government is also introducing new permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties. This includes zoos and aquariums with rateable values below £500,000 that are open to members of the public. These new tax rates are worth nearly £900 million per year, and will benefit over 750,000 properties.

Further details on what is meant by “visiting members of the public” can be found online here: https://www.gov.uk/guidance/business-rates-multipliers-qualifying-retail-hospitality-or-leisure.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of the business rates revaluation on (a) zoos and (b) aquariums in 2026.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since the pandemic, which has led to significant increases in rateable values for some properties as they recover from the pandemic.

To respond to those who are seeing large increases, Government has already acted to limit increases in bills, announcing a support package worth £4.3 billion package at the Budget.

The Government is also introducing new permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties. This includes zoos and aquariums with rateable values below £500,000 that are open to members of the public. These new tax rates are worth nearly £900 million per year, and will benefit over 750,000 properties.

Further details on what is meant by “visiting members of the public” can be found online here: https://www.gov.uk/guidance/business-rates-multipliers-qualifying-retail-hospitality-or-leisure.

Question to the HM Treasury:

To ask His Majesty's Government how much additional funding will be allocated to the Northern Ireland Executive through Barnett consequentials following the announcement of the pubs and live music venues relief scheme on 27 January; and whether they plan to extend that relief scheme to the wider hospitality sector.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

Any Barnett consequentials for the Northern Ireland Executive resulting from changes to business rates revenues in England will be confirmed when business rates forecasts change at the relevant fiscal event.

Question to the HM Treasury:

To ask His Majesty's Government, further to the Written Answer by Lord Livermore on 5 January (HL13130), whether the expert reviews into public service inefficiencies, announced on 19 January, represent the review of value for money across government spending announced in the Budget.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

At the Budget last year, the Chancellor announced that the Chief Secretary to the Treasury will lead a review of value for money across government spending. The recommendations from this review will then be considered at the next Spending Review.

A further announcement was made on the 19th January, outlining the four key areas of focus and how a review into each will work. This includes drawing on expertise from across the public and private sector.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 19 January 202 to Question 105434 on Retail Trade: Business Rates, what proportion of the 23% of ratepayers expected to see a reduction in business rates are from the retail sector.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Data on the change in the rateable value of non-domestic properties as a result of the 2026 revaluation, including for the retail sector, can be found here: https://www.gov.uk/government/statistics/national-non-domestic-rates-collected-by-councils-in-england-forecast-2025-to-2026

Bills will be issued in due course by local councils.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what discussions she has had with the Secretary of State for Education on the potential impact of changes to childminder tax arrangements on the delivery of funded childcare hours.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Childminders play a vital role in childcare. The Government has eased rules on working from schools and community centres and increased early years funding rates above 2023 average fees. These increases reflect increased costs, and from April 2026, local authorities must pass at least 97 per cent of funding to providers.

At Budget 2025 the Government confirmed that the standard rules for calculating income tax would apply to childminders who are mandated into Making Tax Digital (MTD). HMRC engaged with stakeholders including Coram PACEY ahead of Budget 2025. We will phase in this change between 2026 and 2028, in line with the MTD income thresholds. The threshold from April 2026 is £50,000 of qualifying income, reducing to £30,000 from April 2027 and £20,000 from April 2028. Childminders not within MTD can continue to use existing arrangements if they wish.

Childminders within MTD can continue to claim tax relief for wear and tear by deducting the actual cost of buying, repairing or replacing items. They can also deduct the cost of business expenses such as utilities, cleaning and equipment. This ensures childminders receive tax relief for all of the costs that they incur in relation to their childminding business. Childminders may be better off deducting actual costs, if deductions under the existing arrangements are lower than their actual expenses.

HMRC will publish updated guidance for childminders in early 2026. Guidance on business expenses and on MTD for Income Tax is already available on GOV.UK. The Government will closely monitor the impacts of the policy over the course of the first year.

The Chancellor discusses a range of policy matters with Ministerial colleagues.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what recent assessment she has made of the potential impact of changes to business rates on the hospitality sector in Surrey Heath constituency.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since the pandemic, which has led to significant increases in rateable values for some properties as they recover from the pandemic.

To respond to those who are seeing large increases, Government has already acted to limit increases in bills, announcing a support package worth £4.3 billion package at the Budget.

From April, every pub and live music venue will get 15% off its new business rates bill on top of the support announced at Budget and then bills will be frozen in real terms for a further two years.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what discussions she has had with the Secretary of State for Business and Trade on including retail businesses in the proposed business rates relief for pubs.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Chancellor holds regular discussions with her Ministerial colleagues about a broad range of matters.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment has been made of the impact of potential changes to the childminder tax agreement (BIM 52751) on the financial sustainability of childminders in Surrey.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Childminders play a vital role in childcare. The Government has eased rules on working from schools and community centres and increased early years funding rates above 2023 average fees. These increases reflect increased costs, and from April 2026, local authorities must pass at least 97 per cent of funding to providers.

At Budget 2025 the Government confirmed that the standard rules for calculating income tax would apply to childminders who are mandated into Making Tax Digital (MTD). HMRC engaged with stakeholders including Coram PACEY ahead of Budget 2025. We will phase in this change between 2026 and 2028, in line with the MTD income thresholds. The threshold from April 2026 is £50,000 of qualifying income, reducing to £30,000 from April 2027 and £20,000 from April 2028. Childminders not within MTD can continue to use existing arrangements if they wish.

Childminders within MTD can continue to claim tax relief for wear and tear by deducting the actual cost of buying, repairing or replacing items. They can also deduct the cost of business expenses such as utilities, cleaning and equipment. This ensures childminders receive tax relief for all of the costs that they incur in relation to their childminding business. Childminders may be better off deducting actual costs, if deductions under the existing arrangements are lower than their actual expenses.

HMRC will publish updated guidance for childminders in early 2026. Guidance on business expenses and on MTD for Income Tax is already available on GOV.UK. The Government will closely monitor the impacts of the policy over the course of the first year.

The Chancellor discusses a range of policy matters with Ministerial colleagues.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the effectiveness of the Valuation Office Agency’s valuation method for small independent hotels.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

We recognise that hotels have expressed concerns about how they are valued for business rates. Hotels valuations are undertaken in a different way to some other sectors. The methodology used is well established, but, as with pubs, the government has announced it will review the way hotels are valued to ensure it accurately reflects the rental value for these sectors.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment her Department has made of the effectiveness of the methodology used by the Valuation Office Agency to calculate recent rateable value increases for self-catering accommodation.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Self-catered accommodation is valued in the same way as any other class of non-domestic property; through applying the statutory and common law principles that apply across non-domestic rating.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what factors the Valuation Office Agency takes into consideration in (a) coastal and (b) tourism-dependent areas when setting rateable values for self-catering accommodation.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Self-catered accommodation is valued in the same way as any other class of non-domestic property; through applying the statutory and common law principles that apply across non-domestic rating.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she has assessed the risks associated with holdings of United States Treasury securities; and what steps she is taking to manage prudential financial risk in relation to those holdings.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

HM Treasury works closely with the UK’s independent financial regulators, including the Bank of England and Financial Conduct Authority, to monitor risks to the UK financial system.

The results from the latest Bank of England Bank Capital Stress Tests from December 2025, indicate that major UK banks have the capacity to continue to support the economy through a stress scenario that incorporated a severe global aggregate supply shock, high advanced-economy inflation, higher global interest rates, deep and simultaneous recessions in the UK and global economies, with materially higher unemployment, and sharp falls in asset prices.

These results support the FPC’s judgement that banks’ current levels of capital are sufficient to support the real economy, even if economic, financial and business conditions became substantially worse than expected.

The Bank of England’s 2024 System Wide Exploratory Scenario also showed the system has an improved ability to absorb large price swings in assets, including sovereign bonds.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential merits of a) making HMRC taxpayer data available to Electoral Registration Officers for the purposes of Automatic Voter Registration, and b) allowing people who update their address with HMRC to update their voter registration automatically at the same time.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The taxpayer information HM Revenue and Customs (HMRC) holds is subject to a strict statutory duty of confidentiality. HMRC will share taxpayer information however, where there is a lawful basis to do so and to support wider government objectives. In July 2025 the Ministry of Housing, Communities and Local Government (“MHCLG”) published its strategy for modern and secure elections with a focus on the effective and safe sharing of data to improve voter registration. HMRC has been working in collaboration with officials from MHCLG to identify data-enabled opportunities to support their objective of improving voter registration.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate she has made of increase in business rate receipts in England from 2025-26 to 2026-27 as a consequence of the CPI inflation uprating.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Details on business rates receipts for 2025-26 and 2026-27 are set out in the OBR’s economic and fiscal outlook.

The further support for pubs and live music venues will be scored at a fiscal event in the usual way.

In the coming financial year, because of the government’s interventions, the business rate system is raising broadly the same amount of revenue as it was forecast to before the Budget in Spring 2025.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the cost of (a) the potential business rates relief for pubs and (b) the cost of extending this relief to (i) the hospitality sector and (ii) the retail sector.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

From April, every pub and live music venue will get 15% off its new business rates bill on top of the support announced at Budget and then bills will be frozen in real terms for a further two years.

Final costings will be confirmed at a fiscal event in the usual way.

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

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to her Department's correspondence entitled 1/2026: Pubs and live music venues relief 2026 to 2027, what estimate she has made of the number of (a) pub and (b) live music hereditaments that will benefit.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The number of pubs and live music venues that will benefit from this relief will be determined, ultimately, by the relief decisions made by councils in line with the guidance published.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will commission a cross-government impact assessment for (a) higher National Insurance on employers, (b) higher business rates and (c) the overnight visitors levy on (i) the economic viability of the hotel sector, (ii) costs to consumers, (iii) domestic tourism and (iv) foreign visitor tourism.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Government recognises the important contribution that the hotel and wider hospitality sectors make to the economy, to local communities and to the UK’s appeal as a destination for domestic and international tourists.

The Government carefully considers the impact of tax measures on businesses, including in hospitality and tourism, within the context of the need to repair the public finances and to fund high‑quality public services. Relevant impact notes and assessments are published at fiscal events and otherwise as necessary in line with the Government’s usual practice.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether her Department has directed HMRC to review the application of VAT upon medicines supplied free-of-charge via EAMS and other compassionate access schemes.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

VAT is the UK’s second largest tax, forecast to raise £180 billion in 2025/26. Taxation is a vital source of revenue which helps to fund public services.

The Early Access to Medicines Scheme (EAMS) allows patients access to free medicines for life threatening conditions before receiving full NHS approval.

Under UK VAT law, some transactions where no money changes hands are treated as if a supply has been made – these are called deemed supplies. This is to keep the system fair. If a business has reclaimed VAT on costs (like making or importing goods), it should not avoid accounting VAT when those goods leave the business for free.

Whether VAT applies to medicines or treatments provided for free under the EAMS will depend on the precise facts of the case. In certain circumstances the giving of goods away for free can be outside the scope of VAT. Where the supply is within the scope of VAT a relief may apply, meaning the supply can be made VAT free.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to the sunset clause for the Energy Saving Materials VAT relief on 31 March 2027, whether her Department has conducted an impact assessment on the potential effect on Net Zero targets if the relief reverts to 5% in 2027; and if she will consider extending the zero-rate period to help provide long-term certainty for the low-carbon heating industry.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

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

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

The Chancellor makes decisions on tax policy at fiscal events in the context of the overall public finances

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what is the (a) gross and (b) net revenue raised for her Department from the UK Emissions Trading Scheme in the 2024-25 financial year, broken down by auction receipts, administrative costs, and any revenue recycling and hypothecation.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Receipts from auctioning of UK Emissions Trading Scheme (ETS) allowances accrue to the exchequer. The Economic and Fiscal Outlook (November 2025) published by the OBR confirms the ETS outturn for 2024-25.

The administrative cost of the UK ETS can be found in the National Audit Office’s report on the UK ETS.

The UK does not hypothecate revenue from the UK ETS, which is subject to a floating carbon price which changes frequently. All receipts from the UK ETS accrue to the consolidated fund, and go to funding government priorities, which includes decarbonisation support for ETS participants.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment her Department has made of the impact of Air Passenger Duty on domestic air routes and regional airport connectivity in the UK, compared with the approach taken by other European countries to supporting internal air connectivity.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Government is committed to the long-term future of the aviation sector in the UK and recognises the importance of maintaining a thriving and competitive aviation sector in the UK to deliver connectivity.

In April 2023, reforms to APD took effect, aiming to bolster air connectivity within the UK. This included the introduction of a new band for domestic flights, initially set at half the rate for short-haul international flights. The domestic rate applies to all flights between airports in England, Scotland, Wales, and Northern Ireland (excluding private jets) and is currently set at £7 for economy passengers until April 2026.

The Government is clear that APD is an appropriate tax that ensures airlines make a fair contribution to the public finances, particularly given that tickets are VAT free and aviation fuel incurs no duty. Other countries also have different forms of aviation taxes.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what the annual cost to the Exchequer is of the exemption from VAT on repairs enjoyed by museums and galleries.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

HMRC does not hold data that specifically relates to the refunds of VAT on repairs enjoyed by museums and galleries. HMRC does not hold information on VAT revenue from specific products or services because businesses are not required to provide figures at a product level on their VAT returns, as this would impose an excessive administrative burden.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate she has made of the Barnett consequentials allocated to the Northern Ireland Executive from the £750,000 uplift provided in 2019 for an increase in officer numbers to 20,000 in England and Wales.

Answered by James Murray - Chief Secretary to the Treasury

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to the business rates revaluation 2026, whether the base liability for charity shops' (a) transitional rate relief and (b) Supporting Small Business Relief includes the application of mandatory charitable rate relief.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The base liability for charity shops within the transitional relief scheme does not include the application of mandatory or discretionary charitable rate relief. However, charitable relief where applicable is awarded against the bill after Transitional Rate relief.

A charity is not eligible for Supporting Small Business Rate relief.

For more information on Charitable Rate relief, please see: Business rates relief: Charitable rate relief - GOV.UK

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate she has made of the Barnett consequentials allocated to the Northern Ireland Executive following increases in police funding to PCCs in England and Wales in each year since 2020.

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 27 November 2025 to WPQ 93664, whether any ongoing assessment is being made of the success of the take up campaign aimed at the 750,000 people who have not yet claimed their matured Child Trust Fund Savings Accounts.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

The Government is committed to reuniting all young adults with their Child Trust Funds (CTF). HMRC works with CTF providers, industry representatives, and others to enable account owners to be aware of and trace their accounts. Regular HMRC press releases and messages on Facebook, Instagram and Snapchat are supplemented by targeted activities likely to appeal to the demographic.

HMRC plans to expand its CTF communications by adding TikTok to its strategy, continuing work with UCAS, and maintaining regular social media activity.

HMRC also provides a free tracing tool on Gov.uk to help people find their CTF provider (www.gov.uk/child-trust-funds/find-a-child-trust-fund) and has experienced a significant increase in its use this year.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, when she expects to receive the report by the FCA into hidden commission costs connected with car purchase loan schemes.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

The Government wants to see this issue resolved in an efficient and orderly way that provides certainty for consumers and firms.

The Financial Conduct Authority (FCA), as the independent regulator, has consulted on proposals for a motor finance consumer redress scheme. The FCA has indicated that it will finalise the rules of the scheme by the end of March.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she plans to offer the same settlement terms to those facing the Loan Charge as were offered to individuals who previously settled with HM Revenue and Customs.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Government commissioned an independent review of the loan charge to bring the matter to a close for those affected, ensure fairness for all taxpayers and ensure that appropriate support is in place for those subject to the loan charge.

The Government accepted the review’s conclusion that the loan charge was an extraordinary piece of Government policy which necessitated an exceptional response, and is now legislating a new settlement opportunity that will assist those who have not yet settled to do so.

As a result, most individuals could see reductions of at least 50% in their outstanding loan charge liabilities, and an estimated 30% of individuals could have these liabilities written off entirely. To encourage more people to settle, the Government will write off the first £5,000 of liabilities in addition to the proposals put forward by Ray McCann.

The Government’s response to the review represents a fair and proportionate attempt to provide a route to resolution for those who have not yet been able to settle with HMRC. In turn, this requires those individuals to now come forward and engage with HMRC in good faith.

Tax avoidance deprives the Exchequer of funds needed to deliver vital public services and it is right that resources are targeted to stop this. There are no plans to apply the review’s recommendations beyond those individuals and employers with outstanding liabilities that were the focus of the review.

Found: devolved. 4 To devolve the fund and allocate it via the Barnett formula, following the change HMT

Found: Main Estimates are presented to Parliament by HM Treasury in order to seek Parliament’s authority for

Found: We are planning 1% efficiency savings in 2025-26 and 2026-27 as agreed with HM Treasury.

Found: HM Treasury (the Treasury), which sponsors NS&I, was too slow to realise there was an issue and to act

Found: Budgets will be monitored throughout the year to identify spending pressures, in line with the HM Treasury

Found: £2.5m Resource DEL decrease in depreciation • Following the depreciation exercise conducted by HM Treasury

Found: Main Estimates are presented to Parliament by HM Treasury in order to seek Parliament’s authority for

Found: and a longer term lease on the office in Cardiff. 3 1.6 Reserve claims and spending pressures HM Treasury

Found: Whilst I understand that deliberations have been lengthy and ongoing with HM Treasury, I am very disappointed

Found: NAO, Lee Summerfield, Director, NAO, and Edward Pinney, Alternate Treasury Officer of Accounts, HM Treasury

Found: Edward Pinney, Alternate Treasury Officer of Accounts, HM Treasury, was in attendance.

Found: Greater direct engagement with departments such as HM Treasury, the Home Office, DEFRA, and the Department

Found: However, unfortunately HM Treasury does not seem to be actively involved with the FCA’s work on this

Found: Investing in nature protection for 30x30 20 Source: HMT, June 2025: “ The ODA settlement prioritises

Found: the Cayman Islands Ministry of Finance and Economic Development and counterparts in HM Treasury

Found: D6:D7)=SUM(E6:E7)=SUM(F6:F7)Additional, new, money awarded since SR 2025:Reserve Claims / Additional HMT

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

Found: This memorandum has been prepared in accordance with the requirements and guidance issued by HM Treasury

Found: the Department for Energy Security and Net Zero (DESNZ) from the Consolidated Fund managed by HM Treasury

Found: Owner: HM Treasury (HMT), the Department for Business and Trade (DBT) and the Financial Conduct Authority

Found: the Final Investment Decision (FID) for Sizewell C, additional funding of £1,285m was required which HMT

Found: We have set out that HMT and the FCA should address any areas of duplication and overlap in payments

Found: to be aligned with the fiscal environment to deliver growth including urgently bringing forward the HMT

Found: to be aligned with the fiscal environment to deliver growth including urgently bringing forward the HMT

Found: HM Treasury has indicated that, “We will reform the Growth Duty so that the legal framework is clearer

Found: This includes reform of the 1974 Consumer Credit Act (CCA) (on which HM Treasury (HMT) is shortly to

Found: UK maintains its reputation for the highest standards of corporate governance. 1 ACCA response to HMT

Found: regulatory reforms are prioritising consultation with business and are being run by a combination of HM Treasury

Found: More recently we have been working collaboratively with HM Treasury and DBT on their initiatives to

Found: The project was funded by HMT from the Shared Outcomes Fund and involved HSE working with a number of

Found: The EA follows HM Treasury Managing Public Money rules which designates some charges, or ‘fees’, as

Found: of Medical Sciences (2011) A new pathway for the regulation and governance of health research 2 HM Treasury

Found: 29.HM Treasury has clear rules for recovering the full cost of relevant chargeable regulatory activity

Found: this should be of critical concern to other departments of the UK Government and primarily to HM Treasury

Found: HMT is an observing member. 10.5.

Found: regulatory services to enable us to improve services and keep in step with demand;  Work directly with HMT

Found: We recently agreed even more ambitious targets with HM Treasury, which we will start reporting on from

Found: case, we would expect any new funding to come from the Ofgem licence fee – with approval from HM Treasury

Found: Ireland Executive budget risks working with the Northern Ireland Executive and HMT

Found: • A budget exchange agreed by HM Treasury for £175.0 million relating to McCloud Injury to Feeling

Found: • £31.0m pensions settlement payment to HMT through a budget “surrender” mechanism.

Found: Changes below have been agreed with HMT.

Found: impact as a regulator. 1.8 Funding: Spending Review and Budgets ORR received no funding from HM Treasury

Found: cohort that there was going to be a tremendous underspend within Year 1 that was being returned to HM Treasury

Found: Capacity Plan alongside the statutory instruments, drawing on DWP Annual Report & Accounts and HM Treasury

Found: (Recommendation 8, Paragraph 48) The FCDO must make formal representation to HM Treasury that any unspent

Found: (Recommendation 8, Paragraph 48) The FCDO must make formal representation to HM Treasury that any unspent

Found: scrutiny of Government policy affecting small businesses over the course of the Parliament. 1 HM Treasury

Found: The error, which emerged after HM Treasury had sent the document to press, relates to a contingent liability

Found: website. 3.2 Measures of performance against each priority GLD’s performance measures, agreed with HM Treasury

Found: % £ m % Administration 497.9 26.9 5.7% 58.9 12.5% The figures in the table above are from HM Treasury

Found: UKEF continues to operate on a net zero cost to the taxpayer basis and as agreed with HM Treasury, it

Found: . ● DHSC, NHS England and HM Treasury: make benefits realisation and post- occupancy evaluation (6, 12

Found: This figure is also inclusive of initial funding provided by HM Treasury’s (HMT) Reserve for the net

Found: The Department’s RAME expenditure is demand led and is largely driven by HMT discount rates, which are

Found: planning and in-year monitoring ensures that the FSA continues to operate within budget limits set by HMT

Found: full revaluation of freehold assets has moved from every 2 years to every 5 years, in line with HM Treasury

Found: Housing, Communities and Local Government, Lucy Rigby KC MP, Economic Secretary to the Treasury, HM Treasury

Found: Woodrow (RIP0023) 58 Letter from the Chief Executive of the Office of Rail and Road to David Lunn, HM Treasury

Found: An updated framework document has been agreed with HM Treasury, reinforcing compliance with Managing

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

Found: VfM Audit (Health), National Audit Office, and David Fairbrother, Treasury Officer of Accounts, HM Treasury

Found: Government, Delivering a decade of renewal for social and affordable housing, July 2025, p.2; HM Treasury

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

To ask the Secretary of State for Culture, Media and Sport, pursuant to the Answer of 3 February 2026 to Question 109187 and Question 109186 on Religious Buildings: Wales, what additional funding was agreed with the Treasury to support the Places of Worship Renewal Fund; and what amount of proportional funding was made available to the Welsh Government.

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

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

At Spending Reviews, the Devolved Governments generally receive Barnett consequentials as a proportion of overall departmental settlements, not specific funding lines or programmes. Decisions on the allocation of this funding are then for the Devolved Governments to take. We are not therefore able to provide Barnett numbers relating to specific policy measures.

Question to the Department for Transport:

To ask the Secretary of State for Transport, pursuant to the Answer of 22 January 2026 to Question 105302 on Dartford-Thurrock Crossing: Privatisation, what steps she is taking to mitigate for the loss of revenue to her Department from the privatisation of the Dartford-Thurrock Crossing.

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

Under the Regulated Asset Base (RAB) model, ownership and operation of the Dartford Crossing would transfer to a new regulated private sector entity. This entity would be responsible for operating and maintaining both the Dartford Crossing and the new Lower Thames Crossing, ensuring a consistent and reliable service across both.

The entity would be overseen by an independent regulator to ensure it performs effectively and protects the interests of users. Charges collected from both the Dartford Crossing and the new Lower Thames Crossing would be received by the entity and used to maintain the crossings and support more reliable journeys.

This approach is designed to bring in private capital to fund the majority of construction, delivering better value for taxpayers and reducing pressure on public budgets. The Department has incorporated the effects of this approach into its financial forecasts and funding settlements with HM Treasury.

Question to the Department for Work and Pensions:

To ask the Secretary of State for Work and Pensions, what assessment his Department has made of the effectiveness of the Motability Scheme in providing access to wheelchair accessible vehicles for disabled people.

Answered by Stephen Timms - Minister of State (Department for Work and Pensions)

Changes to the Motability Scheme were announced as part of the Autumn Budget. An Equality Impact Assessment including consideration of the impact on affected individuals was undertaken and published by HMT as part of the Autumn Budget and can be found here: Motability Scheme: reforming tax reliefs - GOV.UK.

Vehicles substantially designed for, or adapted for, wheelchair or stretcher users will continue to benefit from VAT reliefs on advance payments and the Insurance Premium Tax exemption, in recognition of the additional costs associated with these vehicles. Moreover, Motability Foundation - an independent charitable organisation with oversight of the Motability Scheme - and Motability Operations - an independent commercial company which delivers the Scheme - will continue to ensure the provision of Wheelchair Accessible Vehicles, while continuing to cover the cost of standard adaptations (such as pedal extensions and steering aids). For customers who cannot afford essential costs or need more complex adaptations, the Motability Foundation will continue to provide means-tested grants to those most in need of financial help.

Question to the Home Office:

To ask His Majesty's Government what support is in place to help recover the credit score of victims of domestic abuse when their credit score has been impacted by an abusive partner.

Answered by Lord Hanson of Flint - Minister of State (Home Office)

This Government recognises the devastating impact economic abuse can have on victims, even long after a relationship ends. ‘Freedom from Violence and Abuse: a cross-government strategy to build a safer society for women and girls’, published on 18 December 2025, outlined a package of commitments to tackle economic abuse.

This included a commitment from His Majesty’s Treasury (HMT) to work with Credit Reference Agencies, lenders and the third sector to improve the way coerced debt is reflected on victim-survivors’ credit files with the aim of making it easier for them to access financial products in the future. This commitment was also included in HMT’s recent Financial Inclusion Strategy which considered economic abuse as a key theme, in recognition of the particular challenges victim-survivors can face in accessing financial products and services.

Question to the Cabinet Office:

To ask the Minister for the Cabinet Office, pursuant to the Answer of 5 January 2026 to Question 92580 if he will list the 39 business cases that were approved.

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

Due to commercial sensitivities, business case titles not covered by the Government Major Projects Portfolio (GMPP) are not published.

All projects and programmes on the GMPP must publish a Summary, Full, or Programme Business Case on GOV.UK within four months of receiving HM Treasury approval. A copy must also be deposited in the House of Commons Library.

Question to the Department for Business and Trade:

To ask the Secretary of State for Business and Trade, whether his Department has made an assessment of the potential impact of Network Rail’s approach to the proposed redevelopment of London Liverpool Street Station on inward foreign direct investment.

Answered by Blair McDougall - Parliamentary Under Secretary of State (Department for Business and Trade)

The Office for Investment, a joint unit across DBT, HMT & No.10, promotes the UK as one of the world’s leading destinations for Foreign Direct Investment, supported by our strong business environment, highly skilled workforce and globally competitive sectors. FDI plays an important role in driving growth, innovation and jobs across the country. The OfI has not made a formal assessment of the potential impact of Network Rail’s approach to the proposed redevelopment of London Liverpool Street Station on inward foreign direct investment.

Found: Subject to final agreement with HM Treasury, MHCLG expects the NHDF to comprise £5 billion of grant

Found: Subject to final agreement with HM Treasury, MHCLG expects the NHDF to comprise £5 billion of grant

Found: DWP’s data in nominal terms and adjusted these using the GDP deflators for 2024-25 published by HM Treasury

Found: A discount rate of 1.5% is applied based on HMT Green Book guidance for health impacts.

Found: A discount rate of 1.5% is applied based on HMT Green Book guidance for health impacts.

Found: A discount rate of 1.5% is applied based on HMT Green Book guidance for health impacts.

Found: As outlined in the 10 Year Infrastructure Strategy by HM Treasury (HMT), we are committed to unlocking

Found: SENSITIVE’ sensitivity label for the most sensitive categories of Budget and forecast information where HMT

Found: , saying that the UK Department of Health and Social Care would need to lead negotiations with HM Treasury

Found: cost-recovery, there are no policy options to meaningfully consult on and scrutiny is already provided by HM Treasury

Found: Budgets will be monitored throughout the year to identify spending pressures, in line with the HM Treasury

Found: Customs (HMRC) for the Integrated Security Fund -0.06 -0.06 (Section H) Transfer in funding to the HM Treasury

Found: Opposing Forms GAC Cabinet Office (CO) GAC 11750/11 Dame Barbara Hepworth Three Forms; Opposing Forms HMT

Found: HMT GAC 2803 Dame Laura Knight Sowing Potatoes on a Windy Day HMT GAC 2291 Margaret Thomas Autumn HMT

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