Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 8 December 2025 to Question 95402 on Council Tax: Tax Rates and Bands, if he will place in the Library a copy of the (a) analysis and (b) evidence base used to calculate the 2.5% impact on affected properties and the greater effects.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

A breakdown of the costing methodology used on the policy costing for the High Value Council Tax Surcharge is available on page 51 of the Autumn Budget 2025 policy costings document: Budget_2025-Policy_Costings.pdf

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to HMT Budget 2025: Policy Costings, November 2025, page 95, for what reason a policy costing is listed for council tax and fire authorities but not for other types of local authority.

Answered by James Murray - Chief Secretary to the Treasury

No policy changes were introduced prior to or at Autumn Budget for other types of council tax authority, so no additional policy costing notes were necessary.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will make it her policy to extend the two year limit on the tax free payment of a pension lump sum following the death of a spouse when the withdrawal is delayed by a coroner's investigation.

Answered by Torsten Bell - Parliamentary Secretary (HM Treasury)

The Government recognises the distress that bereavement and any subsequent investigations can cause. The two‑year limit for tax‑free pension death benefits is a long‑standing feature that supports prompt payment and consistent administration. The Government keeps all tax policy under review, but has no current plans to amend the existing two‑year limit.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what discussions she has had with the Crown Estate on the steps it is taking to manage its assets in the public interest alongside profit maximisation when it is auctioning off plots of seabed to offshore wind developers.

Answered by James Murray - Chief Secretary to the Treasury

The Crown Estate is an independent commercial business established by Parliament and returns its net profits to the Consolidated Fund. It has a statutory duty to secure best consideration while exercising good management.

HM Treasury Ministers and officials engage regularly with The Crown Estate.

The Crown Estate runs transparent, competitive processes in offshore wind leasing that treat bidders equally and balance commercial outcomes alongside its wider environmental, social and economic objectives.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what is the forecast profile of yearly (a) defence and (b) security spending to meet the respective 3.5% and 1.5% GDP NATO targets by 2035.

Answered by James Murray - Chief Secretary to the Treasury

NATO qualifying defence spending will increase to 2.6 per cent of GDP by April 2027. The Government’s ambition is to spend 3 per cent of GDP on defence next Parliament, when economic and fiscal conditions allow, and 5 per cent of GDP on national security spending by the Parliament after next.

In 2029, when NATO review capability requirements and this pledge, the UK and Allies will review the trajectory and the balance of spending, which is currently 3.5 per cent on core defence and 1.5 per cent on security and resilience-related spend.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of proposed changes to Salary Sacrifice Pension arrangements from 2029 on employer National Insurance costs for charities.

Answered by Torsten Bell - Parliamentary Secretary (HM Treasury)

A Tax Information and Impact Note (TIIN) was published alongside the introduction of the Bill containing the changes to pensions salary sacrifice.

Everyone using salary sacrifice will still benefit from the tax advantages available up to the £2,000 cap, including employers who can make up to £320 employer NICs savings per employee. Most salary sacrifice contributions are well below the £2,000 cap. This applies for all employers, including employers in the charity sector.

Employer pension contributions outside of salary sacrifice will continue to be NICs-free.

The Government also provides support for charities via our wider tax regime. It is among the most generous anywhere in the world, with tax reliefs for charities and their donors worth just over £6 billion for the tax year to April 2024.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether her Department plans to review the maintenance of sanctioned assets where deterioration may affect (a) public and (b) heritage value.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

Where a designated person (DP) owns or controls economic resources, such as property, those resources are subject to an asset freeze. Where appropriate, OFSI may issue either a general or specific licence on behalf of HM Treasury to permit activity that would otherwise be prohibited by an asset freeze. This includes to enable payments for the routine holding and maintenance of properties owned by designated persons in order to prevent their deterioration.

However, while a licence permits such payments, it does not compel the designated person to undertake the work. Therefore, even if OFSI issues a licence, maintenance or repairs will only take place if the designated person is willing to carry them out.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many public houses in England received discretionary business rates relief in 2024 to 25, and what the total value of that relief was.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The amount of business rates paid on each property is based on the rateable value of the property, assessed by the Valuation Office Agency (VOA), and the multiplier values, which are set by the Government. Rateable values are re-assessed every three years. Revaluations ensure that the rateable values of properties (i.e. the tax base) remain in line with market changes, and that the tax rates adjust to reflect changes in the tax base.

At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since Covid, which has led to significant increases in rateable values for some properties as they recover from the pandemic. To support with bill increases, at the Budget, the Government announced a support package worth £4.3 billion over the next three years, including protection for ratepayers seeing their bills increase because of the revaluation. As a result, over half of ratepayers will see no bill increases, including 23% seeing their bills go down next year. This means most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest.

Without this support, pubs would have faced a 45% increase in the total bills they pay next year. However, because of the support the Government has put in place, this has fallen to just 4%.

More broadly, the Government is delivering a long overdue reform to rebalance the business rates system and support the high street, as promised in our manifesto. The Government is doing this by introducing permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties, while ensuring that warehouses used by online giants will pay more. The new RHL tax rates replace the temporary RHL relief that has been winding down since COVID.

The new RHL tax rates replace the temporary RHL relief that has been winding down since COVID. Unlike RHL relief, the new rates are permanent, giving businesses certainty and stability, and there will be no cap, meaning all qualifying properties on high streets across England will benefit.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether her Department has considered introducing a sector specific business rates valuation approach for public houses.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The amount of business rates paid on each property is based on the rateable value of the property, assessed by the Valuation Office Agency (VOA), and the multiplier values, which are set by the Government. Rateable values are re-assessed every three years. Revaluations ensure that the rateable values of properties (i.e. the tax base) remain in line with market changes, and that the tax rates adjust to reflect changes in the tax base.

At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since Covid, which has led to significant increases in rateable values for some properties as they recover from the pandemic. To support with bill increases, at the Budget, the Government announced a support package worth £4.3 billion over the next three years, including protection for ratepayers seeing their bills increase because of the revaluation. As a result, over half of ratepayers will see no bill increases, including 23% seeing their bills go down next year. This means most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest.

Without this support, pubs would have faced a 45% increase in the total bills they pay next year. However, because of the support the Government has put in place, this has fallen to just 4%.

More broadly, the Government is delivering a long overdue reform to rebalance the business rates system and support the high street, as promised in our manifesto. The Government is doing this by introducing permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties, while ensuring that warehouses used by online giants will pay more. The new RHL tax rates replace the temporary RHL relief that has been winding down since COVID.

The new RHL tax rates replace the temporary RHL relief that has been winding down since COVID. Unlike RHL relief, the new rates are permanent, giving businesses certainty and stability, and there will be no cap, meaning all qualifying properties on high streets across England will benefit.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate she has made of the amount of business rates to be paid on hereditaments located in (a) Witham constituency and (b) Essex, in (i) 2025/26 and (ii) 2026/27; and the amount of business rates to be paid by businesses in the retail, leisure, and hospitality sector in (a) Witham constituency and (b) Essex, in (i) 2025/26 and (ii) 2026/27.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The amount of business rates paid on each property is based on the rateable value of the property, assessed by the Valuation Office Agency (VOA), and the multiplier values, which are set by the Government. Rateable values are re-assessed every three years. Revaluations ensure that the rateable values of properties (i.e. the tax base) remain in line with market changes, and that the tax rates adjust to reflect changes in the tax base.

At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since Covid, which has led to significant increases in rateable values for some properties as they recover from the pandemic. To support with bill increases, at the Budget, the Government announced a support package worth £4.3 billion over the next three years, including protection for ratepayers seeing their bills increase because of the revaluation. As a result, over half of ratepayers will see no bill increases, including 23% seeing their bills go down next year. This means most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest.

Without this support, pubs would have faced a 45% increase in the total bills they pay next year. However, because of the support the Government has put in place, this has fallen to just 4%.

More broadly, the Government is delivering a long overdue reform to rebalance the business rates system and support the high street, as promised in our manifesto. The Government is doing this by introducing permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties, while ensuring that warehouses used by online giants will pay more. The new RHL tax rates replace the temporary RHL relief that has been winding down since COVID.

The new RHL tax rates replace the temporary RHL relief that has been winding down since COVID. Unlike RHL relief, the new rates are permanent, giving businesses certainty and stability, and there will be no cap, meaning all qualifying properties on high streets across England will benefit.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what modelling her Department has undertaken of the potential impact of the removal or reduction of business rates relief on hospitality businesses employing fewer than 50 staff.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The amount of business rates paid on each property is based on the rateable value of the property, assessed by the Valuation Office Agency (VOA), and the multiplier values, which are set by the Government. Rateable values are re-assessed every three years. Revaluations ensure that the rateable values of properties (i.e. the tax base) remain in line with market changes, and that the tax rates adjust to reflect changes in the tax base.

At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since Covid, which has led to significant increases in rateable values for some properties as they recover from the pandemic. To support with bill increases, at the Budget, the Government announced a support package worth £4.3 billion over the next three years, including protection for ratepayers seeing their bills increase because of the revaluation. As a result, over half of ratepayers will see no bill increases, including 23% seeing their bills go down next year. This means most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest.

Without this support, pubs would have faced a 45% increase in the total bills they pay next year. However, because of the support the Government has put in place, this has fallen to just 4%.

More broadly, the Government is delivering a long overdue reform to rebalance the business rates system and support the high street, as promised in our manifesto. The Government is doing this by introducing permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties, while ensuring that warehouses used by online giants will pay more. The new RHL tax rates replace the temporary RHL relief that has been winding down since COVID.

The new RHL tax rates replace the temporary RHL relief that has been winding down since COVID. Unlike RHL relief, the new rates are permanent, giving businesses certainty and stability, and there will be no cap, meaning all qualifying properties on high streets across England will benefit.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many public houses have closed in England in each year since 2019, and what proportion of those closures her Department attributes primarily to business rates liabilities.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The amount of business rates paid on each property is based on the rateable value of the property, assessed by the Valuation Office Agency (VOA), and the multiplier values, which are set by the Government. Rateable values are re-assessed every three years. Revaluations ensure that the rateable values of properties (i.e. the tax base) remain in line with market changes, and that the tax rates adjust to reflect changes in the tax base.

At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since Covid, which has led to significant increases in rateable values for some properties as they recover from the pandemic. To support with bill increases, at the Budget, the Government announced a support package worth £4.3 billion over the next three years, including protection for ratepayers seeing their bills increase because of the revaluation. As a result, over half of ratepayers will see no bill increases, including 23% seeing their bills go down next year. This means most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest.

Without this support, pubs would have faced a 45% increase in the total bills they pay next year. However, because of the support the Government has put in place, this has fallen to just 4%.

More broadly, the Government is delivering a long overdue reform to rebalance the business rates system and support the high street, as promised in our manifesto. The Government is doing this by introducing permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties, while ensuring that warehouses used by online giants will pay more. The new RHL tax rates replace the temporary RHL relief that has been winding down since COVID.

The new RHL tax rates replace the temporary RHL relief that has been winding down since COVID. Unlike RHL relief, the new rates are permanent, giving businesses certainty and stability, and there will be no cap, meaning all qualifying properties on high streets across England will benefit.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate her Department has made of the average annual business rates bill for a public house in England in 2025 to 26, and how that compares with 2023 to 24.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The amount of business rates paid on each property is based on the rateable value of the property, assessed by the Valuation Office Agency (VOA), and the multiplier values, which are set by the Government. Rateable values are re-assessed every three years. Revaluations ensure that the rateable values of properties (i.e. the tax base) remain in line with market changes, and that the tax rates adjust to reflect changes in the tax base.

At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since Covid, which has led to significant increases in rateable values for some properties as they recover from the pandemic. To support with bill increases, at the Budget, the Government announced a support package worth £4.3 billion over the next three years, including protection for ratepayers seeing their bills increase because of the revaluation. As a result, over half of ratepayers will see no bill increases, including 23% seeing their bills go down next year. This means most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest.

Without this support, pubs would have faced a 45% increase in the total bills they pay next year. However, because of the support the Government has put in place, this has fallen to just 4%.

More broadly, the Government is delivering a long overdue reform to rebalance the business rates system and support the high street, as promised in our manifesto. The Government is doing this by introducing permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties, while ensuring that warehouses used by online giants will pay more. The new RHL tax rates replace the temporary RHL relief that has been winding down since COVID.

The new RHL tax rates replace the temporary RHL relief that has been winding down since COVID. Unlike RHL relief, the new rates are permanent, giving businesses certainty and stability, and there will be no cap, meaning all qualifying properties on high streets across England will benefit.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of recent changes to business rates policy on the financial viability of public houses in England.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The amount of business rates paid on each property is based on the rateable value of the property, assessed by the Valuation Office Agency (VOA), and the multiplier values, which are set by the Government. Rateable values are re-assessed every three years. Revaluations ensure that the rateable values of properties (i.e. the tax base) remain in line with market changes, and that the tax rates adjust to reflect changes in the tax base.

At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since Covid, which has led to significant increases in rateable values for some properties as they recover from the pandemic. To support with bill increases, at the Budget, the Government announced a support package worth £4.3 billion over the next three years, including protection for ratepayers seeing their bills increase because of the revaluation. As a result, over half of ratepayers will see no bill increases, including 23% seeing their bills go down next year. This means most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest.

Without this support, pubs would have faced a 45% increase in the total bills they pay next year. However, because of the support the Government has put in place, this has fallen to just 4%.

More broadly, the Government is delivering a long overdue reform to rebalance the business rates system and support the high street, as promised in our manifesto. The Government is doing this by introducing permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties, while ensuring that warehouses used by online giants will pay more. The new RHL tax rates replace the temporary RHL relief that has been winding down since COVID.

The new RHL tax rates replace the temporary RHL relief that has been winding down since COVID. Unlike RHL relief, the new rates are permanent, giving businesses certainty and stability, and there will be no cap, meaning all qualifying properties on high streets across England will benefit.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of the increase in employer National Insurance contributions on the financial sustainability of opticians and eye care practices.

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.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the answer of 5 January to question 101570 Tax Yields: Hemsby, if she will make an estimate of the total annual tax receipts generated by economic activity in Hemsby, Norfolk, including (a) income tax, (b) National Insurance contributions, (c) VAT, and (d) business rates.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

HM Revenue and Customs cannot make an estimate of the total annual tax receipts generated by economic activity in Hemsby, Norfolk, including (a) income tax, (b) National Insurance contributions, (c) VAT as this would exceed the cost limits, and (d) business rates as these are not administered by HMRC.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will ask the Financial Conduct Authority to assess whether the mission critical neighbourhoods, as identified by the Independent Commission on Neighbourhoods, have an effective credit union or a community development finance institution providing access to affordable credit for local residents and businesses.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

The Government recognises that credit, when provided responsibly, can be crucial for people facing unexpected expenses or managing their cash flow.

The UK has a diverse landscape for credit provision to individuals and businesses, comprising traditional banks, challenger and specialist banks, and non-bank finance providers such as Community Development Finance Institutions (CDFIs).

In November, I published the Government’s Financial Inclusion Strategy, which includes a focus on how to improve access to affordable credit.

The Strategy includes a pilot scheme for small sum lending and measures to strengthen the community finance sector, including encouraging partnerships with mainstream financial firms. The Government will continue to work closely with stakeholders to deliver on the interventions.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of His Majesty's Revenue and Customs timings for processing tax refunds on residents in Yeovil constituency.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

HMRC recognise that repayments are important for customers. They prioritise them to ensure they are processed as quickly and securely as possible. HMRC balance the provision of prompt payments to eligible customers with effective revenue protection from fraudsters.

The majority of repayments are issued promptly and HMRC’s online ‘Where’s My Reply’ tool can help customers understand when they can expect to receive a response.

This year, HMRC customer service performance has improved and that is positively impacting repayment processing. In addition, HMRC is continuing to invest in automation, deploy additional resources where required and review their internal processes to ensure repayments are issued as quickly as possible.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she plans to make further changes to business rate relief in 2026-27, further to the measures introduced at Budget 2025.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The amount of business rates paid on each property is based on the rateable value of the property, assessed by the Valuation Office Agency (VOA), and the multiplier values, which are set by the Government. Rateable values are re-assessed every three years. Revaluations ensure that the rateable values of properties (i.e. the tax base) remain in line with market changes, and that the tax rates adjust to reflect changes in the tax base.

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

To support with bill increases, at the Budget, the Government introduced a support package worth £4.3 billion over the next three years, including to protect ratepayers seeing their bills increase because of the revaluation. As a result, over half of ratepayers will see no bill increases, including 23% seeing their bills go down next year. Government support also means that most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of alcohol duty levels on the financial sustainability of community pubs.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

At Budget 2025 the Chancellor announced that alcohol duty would be kept constant in real terms by uprating it in line with by Retail Price Index (RPI) on 1 February 2026. This decision balances the important contribution of alcohol producers and the hospitality sector to the UK’s culture and economy, with the duty’s role in reducing alcohol harm.

An assessment of the impacts of this Budget decision is published within the Tax Impact and Information Note (TIIN) here:  https://www.gov.uk/government/publications/alcohol-duty-rates-change/alcohol-duty-uprating#summary-of-impacts

This Government is proud to have been able to expand the generosity of Draught Relief, which enables products served on draught below 8.5% alcohol by volume (ABV) to pay less duty. The Chancellor’s draught rate cut at Autumn Budget 2024 applied to approximately 60% of the alcoholic drinks sold in pubs. This took a penny of duty off a typical strength pint at a cost to the Exchequer of over £85m a year, providing vital support to pubs and other venues, and helping other producers that supply eligible products.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to page 52 of her Department's publication entitled HMT Budget 2025: Policy Costings, published in November 2025, what is the estimated uplift in the non-payment rate of council tax.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The High Value Council Tax Surcharge (HVCTS) is a new tax and is separate to Council Tax. HVCTS costings do not assume any increase in the non-payment of Council Tax. The assumptions used to estimate the revenue raised by the HVCTS are set out in the costing note published at Budget 2025.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate her Department has made of the number of a) farms b) agricultural businesses and c) non-agricultural businesses that will pay additional inheritance after April 2026 following proposed changes to Agricultural Property Relief and Business Property Relief.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Compared to Budget 2025, the expected number of estates claiming agricultural property relief (including those also claiming business property relief) affected by the reforms in 2026-27 halves from 375 to 185. Around 85% of estates claiming agricultural property relief in 2026-27, including those that also claim for business property relief, are forecast to pay no more inheritance tax on their estates under these changes.

Excluding estates only holding shares designated as ‘not listed’ on the markets of recognised stock exchanges, the reforms are also now expected to result in up to 220 estates across the UK only claiming business property relief paying more inheritance tax in 2026-27. This is a reduction from up to 325 such estates forecast to pay more at Budget 2025. This means just over 80% of such estates making claims are forecast to not pay any more inheritance tax.

Further information is available in the updated Tax Impact and Information Note (TIIN) which was published on 9 January: https://www.gov.uk/government/publications/changes-to-agricultural-property-relief-and-business-property-relief.

As is normal practice, the Exchequer cost of these changes will be considered by the Office for Budget Responsibility (OBR) and published at the Spring Forecast.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what powers the Valuation Office Agency has to fine householders, and at what level, for (a) not providing information to assist a council tax valuation request and (b) refusing a power of entry request which has been submitted in advance.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The VOA does not have the power to directly fine householders.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she plans to publish an impact assessment on the proposal to change the Agricultural Property Relief and Business Property threshold to £2.5million.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Compared to Budget 2025, the expected number of estates claiming agricultural property relief (including those also claiming business property relief) affected by the reforms in 2026-27 halves from 375 to 185. Around 85% of estates claiming agricultural property relief in 2026-27, including those that also claim for business property relief, are forecast to pay no more inheritance tax on their estates under these changes.

Excluding estates only holding shares designated as ‘not listed’ on the markets of recognised stock exchanges, the reforms are also now expected to result in up to 220 estates across the UK only claiming business property relief paying more inheritance tax in 2026-27. This is a reduction from up to 325 such estates forecast to pay more at Budget 2025. This means just over 80% of such estates making claims are forecast to not pay any more inheritance tax.

Further information is available in the updated Tax Impact and Information Note (TIIN) which was published on 9 January: https://www.gov.uk/government/publications/changes-to-agricultural-property-relief-and-business-property-relief.

As is normal practice, the Exchequer cost of these changes will be considered by the Office for Budget Responsibility (OBR) and published at the Spring Forecast.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether the changes to the threshold for Agricultural Property Relief and Business Property to £2.5million has been scored by the Office for Budget Responsibility.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Compared to Budget 2025, the expected number of estates claiming agricultural property relief (including those also claiming business property relief) affected by the reforms in 2026-27 halves from 375 to 185. Around 85% of estates claiming agricultural property relief in 2026-27, including those that also claim for business property relief, are forecast to pay no more inheritance tax on their estates under these changes.

Excluding estates only holding shares designated as ‘not listed’ on the markets of recognised stock exchanges, the reforms are also now expected to result in up to 220 estates across the UK only claiming business property relief paying more inheritance tax in 2026-27. This is a reduction from up to 325 such estates forecast to pay more at Budget 2025. This means just over 80% of such estates making claims are forecast to not pay any more inheritance tax.

Further information is available in the updated Tax Impact and Information Note (TIIN) which was published on 9 January: https://www.gov.uk/government/publications/changes-to-agricultural-property-relief-and-business-property-relief.

As is normal practice, the Exchequer cost of these changes will be considered by the Office for Budget Responsibility (OBR) and published at the Spring Forecast.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether an impact assessment was carried out on changing the Agricultural Property Relief and Business Property to £2.5million.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Compared to Budget 2025, the expected number of estates claiming agricultural property relief (including those also claiming business property relief) affected by the reforms in 2026-27 halves from 375 to 185. Around 85% of estates claiming agricultural property relief in 2026-27, including those that also claim for business property relief, are forecast to pay no more inheritance tax on their estates under these changes.

Excluding estates only holding shares designated as ‘not listed’ on the markets of recognised stock exchanges, the reforms are also now expected to result in up to 220 estates across the UK only claiming business property relief paying more inheritance tax in 2026-27. This is a reduction from up to 325 such estates forecast to pay more at Budget 2025. This means just over 80% of such estates making claims are forecast to not pay any more inheritance tax.

Further information is available in the updated Tax Impact and Information Note (TIIN) which was published on 9 January: https://www.gov.uk/government/publications/changes-to-agricultural-property-relief-and-business-property-relief.

As is normal practice, the Exchequer cost of these changes will be considered by the Office for Budget Responsibility (OBR) and published at the Spring Forecast.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she has considered raising the employer National Insurance threshold for hospitality businesses.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

At Autumn Budget 2024, the Government increased the Employment Allowance for National Insurance contributions (NICs) from £5,000 to £10,500. Furthermore, businesses can claim employer NICs reliefs for employees under-21s and under-25 apprentices on earnings up to £50,270.

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

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she has considered freezing or reforming alcohol duty on draught products sold in pubs.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

At Budget 2025 the Chancellor announced that alcohol duty would be kept constant in real terms by uprating it in line with by Retail Price Index (RPI) on 1 February 2026. This decision balances the important contribution of alcohol producers and the hospitality sector to the UK’s culture and economy, with the duty’s role in reducing alcohol harm.

An assessment of the impacts of this Budget decision is published within the Tax Impact and Information Note (TIIN) here:  https://www.gov.uk/government/publications/alcohol-duty-rates-change/alcohol-duty-uprating#summary-of-impacts

This Government is proud to have been able to expand the generosity of Draught Relief, which enables products served on draught below 8.5% alcohol by volume (ABV) to pay less duty. The Chancellor’s draught rate cut at Autumn Budget 2024 applied to approximately 60% of the alcoholic drinks sold in pubs. This took a penny of duty off a typical strength pint at a cost to the Exchequer of over £85m a year, providing vital support to pubs and other venues, and helping other producers that supply eligible products.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether the business rates transitional relief cap in (a) 2027-28 and (b) 2028-29 financial years will be based on the maximum percentage change relative to the (i) 2025-26 actual bill and (ii) previous year’s actual bill.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Transitional relief limits the extent to which a business can see their bills increase in a given year. Details of transitional relief and the maximum change per year can be found at: Business rates relief: Transitional relief - GOV.UK

This is part of the generous support package worth £4.3 billion over the next 3 years to help ratepayers to transition to their new bill.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to the Autumn Budget 2025, what comparative analysis she has undertaken on the impact of the uptake of EVs of the introduction of pay-per-mile schemes in other jurisdictions including Iceland and New Zealand.

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 Government considered the wider EV take-up landscape from examples in other countries. The impact of the introduction of similar taxes in other countries is not directly comparable, as in most international examples, the announcement coincided with the reduction or removal of government support for consumers to buy EVs. In contrast, the UK government has taken action to ensure that driving an electric vehicle is an attractive choice for consumers, and rather than reducing up-front incentives for EVs, 80% of eVED revenue from the first three years is being reinvested to extend support for EVs and the auto manufacturing industry.

In addition, the eVED rate for electric cars (3 pence per mile) will be set at half the fuel duty rate paid by the average petrol/diesel car driver, which is substantially lower than the rates set for schemes in New Zealand and Iceland (equivalent of more than 5 pence per mile).

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what measures she is taking to help ensure all landlords declare their rental income accurately.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

HMRC seeks to promote compliance and prevent non-compliance as early as possible through targeted education and support. We use a range of data sources and other information to identify, deter, and respond to non-compliance in the property sector, and help landlords to get their tax right from day one, keep them on track, and offer an opportunity to address previous errors.

Where landlords do not come forward to correctly declare their rental income, HMRC takes further steps including opening formal compliance interventions where necessary. We respond strongly to those who deliberately bend or break the rules.

From April 2026, landlords with qualifying income above £50,000 will need to use Making Tax Digital (MTD) for Income Tax. That threshold will reduce to £30,000 in April 2027 and £20,000 in April 2028.

MTD helps taxpayers pay the right amount of tax by encouraging timely and accurate record keeping, with digital prompts (where supported) pointing out errors or missing entries.

Through reducing error and improving accuracy in returns, MTD is expected to raise around £3bn in additional tax revenue by 2030-31.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to the OBR, Economic and fiscal outlook, of November 2025, CP1438m paragraph 4.38, what assessment has been made by (a) her Department and (b) the Valuation Office Agency, of the cause and drivers of the 10.2 per cent increase in business rate receipts in 2026-27.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Government does not hold data on the breakdown of business rates revenue. The total change in business rates revenue is set out in the OBR’s Economic and Fiscal Outlook.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 9 December 2025 to Question 95892 on Business Rates, and with reference to paragraph 4.38 of the OBR's report entitled Economic and Fiscal Outlook, November 2025, CP1439, published on 26 November 2025, what is the equivalent percentage figure for England only.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Government does not hold data on the breakdown of business rates revenue. The total change in business rates revenue is set out in the OBR’s Economic and Fiscal Outlook.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will take steps to remove business rates for early years providers.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Business rates are a broad-based tax on the value of non-domestic properties, including nurseries.

To protect small businesses, the Government has frozen the small business multiplier for 2025-26. Taken together with Small Business Rates Relief, this intervention ensures that over a million properties will be protected from inflationary increases.

More broadly, in 2026-27, we expect to provide over £9.5 billion for the early years entitlements. We are investing over £1 billion more in the early years entitlements this year compared to 2025-26, to deliver a full year of the expanded entitlements, and an above inflation increase to entitlements funding rates.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many people have missed the 31 January self assessment filing deadline in each of the last three tax years.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Around 12 million people file a Self Assessment return each year. HMRC aims to help customers get their tax right. Last year, over 90% of customers filed on time.

Filing deadlines are essential for the efficient operation of the tax system. The number of customers who missed the 31 January deadline over the past three years was as follows:

• 31 January 2023: 1.2 million customers
• 31 January 2024: 1.2 million customers
• 31 January 2025: 1.1 million customers

HMRC supports customers to file their return online with reminders and annual communications campaigns. A wide range of online help and support is available on GOV.UK, including instructions on how to notify HMRC if a return is no longer required.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether Energy Performance Certificate data will be used by the Valuation Office Agency to assist the council tax surcharge valuations.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Valuation Office Agency is developing its specific approach to the High Value Council Tax Surcharge work and will set out more details in due course, alongside the government's consultation.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate she has made of the number of additional people in (a) Witham constituency and (b) Essex who will be earning incomes that will be taxed by surpassing (i) the income tax threshold; and (ii) the higher rate of income tax threshold as a consequence of her policy to freeze those thresholds until 2030/31.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

HMT/HMRC does not publish this information at constituency or local authority level.

By 2025-26 there were an estimated 5.66 million individual income taxpayers in the South East region which includes the Parliamentary Constituency of Witham and the Ceremonial County of Essex.

Regional breakdowns can be found in HMRC’s published Income Tax Liabilities Statistics in Collated Tables, Table 2.2.

Link here: https://assets.publishing.service.gov.uk/media/685a6bb541d77db4f68eb0c4/Collated_Income_Tax_liabilities_statistics_tables_-_2.1_to_2.6.ods

This estimate is based on the 2022-23 Survey of Personal Incomes, projected to 2025-26 using economic assumption consistent with the Office for Budget Responsibility’s March 2025 Economic and Fiscal Outlook.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate she has made of the total income tax receipts from income taxpayers in (a) Witham constituency and (b) Essex in (i) the current financial year and (ii) each of the next five financial years; and the additional income as a result of her policy to extend the freeze in income tax thresholds to 2030/31.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

HMT/HMRC does not publish this information at constituency or local authority level.

By 2025-26 there were an estimated 5.66 million individual income taxpayers in the South East region which includes the Parliamentary Constituency of Witham and the Ceremonial County of Essex.

Regional breakdowns can be found in HMRC’s published Income Tax Liabilities Statistics in Collated Tables, Table 2.2.

Link here: https://assets.publishing.service.gov.uk/media/685a6bb541d77db4f68eb0c4/Collated_Income_Tax_liabilities_statistics_tables_-_2.1_to_2.6.ods

This estimate is based on the 2022-23 Survey of Personal Incomes, projected to 2025-26 using economic assumption consistent with the Office for Budget Responsibility’s March 2025 Economic and Fiscal Outlook.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the answer of 22 December 2025, to Question 99863, on Business Rates, for what reason do some hereditaments not have an Unique Address Reference Number listed in their entry in the Valuation Office Agency's published VOA rating list downloads dataset.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The current dataset for the 2023 Rating List includes a “proxy record” for each hereditament that has been deleted from the 2023 Rating List. They are included in the data to provide an effective date of deletion from the 2023 Rating List. As these are hereditaments which have been deleted from the 2023 Rating List they would not be present in the subsequent 2026 Draft Rating List.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether leasehold properties are valued for council tax based on their actual sale price or a notional assumed lease length.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The VOA values all properties for Council Tax in line with legislation.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether the Valuation Office Agency has (a) access to the data and (b) intends to makes use of the Department for Transport’s new Connectivity Tool when undertaking (a) council tax and (b) business rate valuations in (i) England and (ii) Wales.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the answer of 11 December 2025, to Question HL12434, on Council tax: valuation, whether each of the property attributes in Question HL12434, are or were taken into account as a material consideration by the Valuation Office Agency during their valuations for the current council tax revaluation in Wales.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The variables used to determine valuations for the Council Tax revaluation in Wales include property attributes, locations and sales details. More detailed information on these variables can be found in the Valuation Office Agency’s model specification document.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of the new 40% first year allowance for for main-rate plant and machinery on the level of regional investment and economic growth.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The government has introduced a new 40% first-year allowance (FYA) from 1 January 2026. This is a permanent new feature of the capital allowance regime. This new FYA will allow businesses to deduct much of the cost of their investment in the year they make that investment and lower their tax bill. Crucially, this FYA will be available for assets bought for leasing and for unincorporated businesses which do not benefit from full expensing, increasing the amount of relief that can be claimed in the year of investment.

For future investment, the present value and cost of capital for businesses that claim the new FYA remains broadly the same when considered alongside the changes to writing down allowances also announced at Budget. The expected impacts of this measure and planned monitoring are set out on gov.uk:

Capital allowances: new first-year allowance and reducing main rate writing-down allowances - GOV.UK

This policy is UK-wide and so businesses across all regions of the UK can claim this allowance. We are attracting international investors to opportunities across the country, with the £10 billion of investment commitments announced at our recent Regional Investment Summit.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate she has made of the administrative cost of implementing the council tax surcharge, including the estimated cost of the valuations for the dwellings.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Local authorities will collect this revenue on behalf of central Government. The Government will work closely with local government over the next two years to ensure the administration of the tax is not an excessive burden for local government. The Government will fully fund the administration costs of this tax. The Valuation Office will be conducting a targeted revaluation to identify homes worth over £2 million. This will also be fully funded by the Government. The HVCTS will raise £430m by 2029-30.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to HMT Budget 2025: Policy Costings, November 2025, page 44, what is the estimated effect on (a) rental prices and (b) house prices.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The independent Office for Budget Responsibility does not expect that the reform to property income tax will have a significant impact on rental prices or house prices.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to answer 98955 of 16 December 2025 on Child Benefit, how many of the 7,781 enquiries which remained open have since been addressed; and what the outcomes were.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

In total, of the 23,794 enquiries opened, 1,109 have been determined non-compliant. 5,637 remain open.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what metrics her Department will use to evaluate the success of the new first-year allowance in stimulating growth and productivity.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The government has introduced a new 40% first-year allowance (FYA) from 1 January 2026. This is a permanent new feature of the capital allowance regime. This new FYA will allow businesses to deduct much of the cost of their investment in the year they make that investment and lower their tax bill. Crucially, this FYA will be available for assets bought for leasing and for unincorporated businesses which do not benefit from full expensing, increasing the amount of relief that can be claimed in the year of investment.

For future investment, the present value and cost of capital for businesses that claim the new FYA remains broadly the same when considered alongside the changes to writing down allowances also announced at Budget. The expected impacts of this measure and planned monitoring are set out on gov.uk:

Capital allowances: new first-year allowance and reducing main rate writing-down allowances - GOV.UK

This policy is UK-wide and so businesses across all regions of the UK can claim this allowance. We are attracting international investors to opportunities across the country, with the £10 billion of investment commitments announced at our recent Regional Investment Summit.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the effect of the council tax surcharge on house prices of higher valued homes, and the associated effect on the wider housing market.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

House prices are affected by lots of different factors – this is forecast by the Office for Budget Responsibility in its recent Economic and Fiscal Outlook here:

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, further to the the publication entitled Areas of research interest, updated 27 November 2025, when will (a) her Department, (b) HMRC and (c) the Valuation Office Agency publish their 2025 areas of research interests.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Areas of Research Interest (ARI) documents you refer to, published in November 2024, set out a range of long-term and enduring research questions across the remit of HMT, HMRC and the Valuation Office Agency. The Government’s objectives, including relentlessly pursuing growth and cutting the cost of living, have not changed so it does not plan to update the documents regularly.

The ARIs sit alongside other important analytical publications and documents, including the departments’ evaluation strategy and their research and statistics. This is just one part of the Government’s broader work engaging with external research partners.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what methodology does the Valuation Office Agency use to calculate the difference in a dwelling’s sale price and its assessed council tax valuation value for leasehold properties with less than a 99 year lease.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

I refer the hon member to the answer on UIN 99866, tabled on 15 December 2025.

The Valuation Office Agency values all domestic properties on the same basis and in line with legislation. Council Tax valuations are based on the value a property, offered for sale in an open market, could have been expected to meet at the antecedent valuation date (AVD), which in England is 1 April 1991 and in Wales, 1 April 2005.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will make an assessment of the potential impact of (a) increases in business rates valuations and (b) the removal of 40% rate relief announced in the Autumn 2025 Budget on grassroots music venues in Yeovil Constituency.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The amount of business rates paid on each property is based on the rateable value of the property, assessed by the Valuation Office Agency (VOA), and the multiplier values, which are set by the Government. Rateable values are re-assessed every three years. Revaluations ensure that the rateable values of properties (i.e. the tax base) remain in line with market changes, and that the tax rates adjust to reflect changes in the tax base.

At the Budget, the VOA announced updated property values from the 2026 revaluation. Music venues 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.

This revaluation is the first since Covid, which has led to significant increases in rateable values for some properties. To support with bill increases, at the Budget, the Government introduced a support package worth £4.3 billion over the next three years to protect ratepayers seeing their bills increase because of the revaluation. As a result, over half of ratepayers will see no bill increases, including 23% seeing their bills go down next year. Government support also means that most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest.

More broadly, the Government is delivering a long overdue reform to rebalance the business rates system and support the high street, as promised in our manifesto. The Government is doing this by introducing permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties, including grassroots music venues, while ensuring that warehouses used by online giants will pay more. The new RHL tax rates replace the temporary RHL relief that has been winding down since Covid.

Unlike RHL relief, the new rates are permanent, giving businesses certainty and stability, and there will be no cap, meaning all qualifying properties on high streets across England will benefit.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether her Department has produced on modelling on the potential effect of the April 2026 business rates revaluation on small, independent pubs.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

I refer the hon. Member to the answer given to UIN 101363.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she has considered reinstating higher levels of business rates relief for pubs and hospitality venues.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

I refer the hon. Member to the answer given to UIN 101363.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of business rates liabilities on trends in levels of pub closures since 2010.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

I refer the hon. Member to the answer given to UIN 101363.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate her Department has made of the number of estates that will pay additional inheritance after the threshold changes to £2.5million from April 2026 who claim a) only Agricultural Property Relief b) only Business Property Relief and c) both Agricultural Property Relief and Business Property Relief.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Compared to Budget 2025, the expected number of estates claiming agricultural property relief (including those also claiming business property relief) affected by the reforms in 2026-27 halves from 375 to 185. Around 85% of estates claiming agricultural property relief in 2026-27, including those that also claim for business property relief, are forecast to pay no more inheritance tax on their estates under these changes.

Excluding estates only holding shares designated as ‘not listed’ on the markets of recognised stock exchanges, the reforms are also now expected to result in up to 220 estates across the UK only claiming business property relief paying more inheritance tax in 2026-27. This is a reduction from up to 325 such estates forecast to pay more at Budget 2025. This means just over 80% of such estates making claims are forecast to not pay any more inheritance tax.

Further information is available in the updated Tax Impact and Information Note (TIIN) which was published on 9 January: https://www.gov.uk/government/publications/changes-to-agricultural-property-relief-and-business-property-relief.

As is normal practice, the Exchequer cost of these changes will be considered by the Office for Budget Responsibility (OBR) and published at the Spring Forecast.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to page 30 of her Department's publication entitled Budget 2025: Policy Costings, published in November 2025, and pursuant to the Answer of 18 November 2025 to Question 88672 on Business Rates: Tax Allowances, what estimate her Department has made of the average monetary value of the Retail, Hospitality and Leisure relief or multiplier to an average RHL hereditament in (a) 2024-25, (b) 2025-26 and (c) 2026-27.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Government is introducing new permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties. These new tax rates are worth nearly £900 million per year and will benefit over 750,000 properties.

The new RHL tax rates replace the temporary RHL relief that has been winding down since COVID. Unlike RHL relief, the new rates are permanent, giving businesses certainty and stability, and there will be no cap, meaning all qualifying properties on high streets across England will benefit.

The total change in business rates revenue is set out in the OBR’s Economic and Fiscal Outlook.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to page 30 of her Department's publication entitled HMT Budget 2025: Policy Costings, published in November 2025, and to the Answer of 18 November 2025, to Question 88672 on Business Rates: Tax Allowances, for what reason the £965 million value of the Retail, Hospitality and Leisure multipliers in 2026-27 is less than the £1.4 billion value of Retail, Hospitality and Leisure relief in 2025-26.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Government is introducing new permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties. These new tax rates are worth nearly £900 million per year and will benefit over 750,000 properties.

The new RHL tax rates replace the temporary RHL relief that has been winding down since COVID. Unlike RHL relief, the new rates are permanent, giving businesses certainty and stability, and there will be no cap, meaning all qualifying properties on high streets across England will benefit.

The total change in business rates revenue is set out in the OBR’s Economic and Fiscal Outlook.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the answer of 18 November 2025 to Question 88672, on Business Rates: Tax Allowances, whether any impact assessment has been undertaken of the effect of the £1.1 billion in business rates from the reduction in Retail, Hospitality and Leisure rate relief from 2024-25 to 2025-26.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Government is introducing new permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties. These new tax rates are worth nearly £900 million per year and will benefit over 750,000 properties.

The new RHL tax rates replace the temporary RHL relief that has been winding down since COVID. Unlike RHL relief, the new rates are permanent, giving businesses certainty and stability, and there will be no cap, meaning all qualifying properties on high streets across England will benefit.

The total change in business rates revenue is set out in the OBR’s Economic and Fiscal Outlook.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to page 30 of her Department's publication entitled HMT Budget 2025: Policy Costings, published in November 2025, what is the notional increase in revenue from the abolition of the 2025-26 centrally funded RHL relief in 2026-27.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Government is introducing new permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties. These new tax rates are worth nearly £900 million per year and will benefit over 750,000 properties.

The new RHL tax rates replace the temporary RHL relief that has been winding down since COVID. Unlike RHL relief, the new rates are permanent, giving businesses certainty and stability, and there will be no cap, meaning all qualifying properties on high streets across England will benefit.

The total change in business rates revenue is set out in the OBR’s Economic and Fiscal Outlook.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, for what policy reason the transitional relief threshold for the 2026 revaluation cycle falls from 30% to 25% plus inflation for large firms, but rises from 5% to 25% plus inflation for small firms; and whether the inflation is the change in inflation that year, or the change in inflation since the base liability year.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The amount of business rates paid on each property is based on the rateable value of the property, assessed by the Valuation Office Agency and the multiplier values, which are set by the Government. RVs are re-assessed every three years. The most recent revaluation took effect from 1 April 2023 and was based on values as of 1 April 2021. The next revaluation will take effect from 1 April 2026 based on values of 1 April 2024.

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

To support with bill increases, at the Budget, the Government announced a support package worth £4.3 billion over the next three years, including protection for ratepayers seeing their bills increase because of the revaluation. As a result, over half of ratepayers will see no bill increases, including 23% seeing their bills go down. This means most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest.

More broadly, the Government is delivering a long overdue reform to rebalance the business rates system and support the high street, as promised in our manifesto.

The Government is doing this by introducing new permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties, including pubs. These new tax rates are worth nearly £900 million per year, and will benefit over 750,000 properties.

The new RHL tax rates replace the temporary RHL relief that has been winding down since Covid. Unlike RHL relief, the new rates are permanent, giving businesses certainty and stability, and there will be no cap, meaning all qualifying properties on high streets across England will benefit.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether the Government will exempt leaseholders in unmortgageable properties from the higher rate of Stamp Duty Land Tax when purchasing alternative accommodation.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The circumstances under which higher Stamp Duty Land Tax (SDLT) rates must be paid in respect of additional property purchases, as well as information on the availability of reliefs and refunds, is available on gov.uk: Higher rates of Stamp Duty Land Tax - GOV.UK

If the previous main home is sold or given away within three years of the purchase of the additional home, an application can be made for a refund of the higher SDLT rate part of the bill.

HMRC are able to consider exceptional circumstances and extend the period a refund is available for, if the three-year period is insufficient to sell or give away the previous main home. The Government is not considering further exemptions at this time.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what comparative assessment she has made of the potential impact of the level of VAT on the hospitality sector in (a) the UK and (b) comparable European countries.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

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

VAT is a broad-based tax on consumption, and the 20 per cent standard rate applies to most goods and services. Introducing reduced or tiered VAT rates would reduce tax revenue and add complexity to the tax system.

HMRC estimate that the cost of a 5 per cent reduced rate for accommodation, hospitality and tourist attractions would be around £13 billion this financial year. If the scope were also to include alcoholic beverages, the cost would be approximately £3 billion greater. This would reduce VAT revenue, which pays for public services, by almost 10% in 2025/26.

The Government is aware that some European countries apply reduced VAT rates to hospitality.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she has considered introducing a reduced or tiered VAT rate for pubs and restaurants.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

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

VAT is a broad-based tax on consumption, and the 20 per cent standard rate applies to most goods and services. Introducing reduced or tiered VAT rates would reduce tax revenue and add complexity to the tax system.

HMRC estimate that the cost of a 5 per cent reduced rate for accommodation, hospitality and tourist attractions would be around £13 billion this financial year. If the scope were also to include alcoholic beverages, the cost would be approximately £3 billion greater. This would reduce VAT revenue, which pays for public services, by almost 10% in 2025/26.

The Government is aware that some European countries apply reduced VAT rates to hospitality.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate she has made of the cost to the public purse of cyber attacks in 2025.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

I refer the hon. Member to the answer given to UIN 102698.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many of the matured Child Trust Fund accounts which were unclaimed in September 2025 have since been claimed.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

HMRC does not hold monthly data on the status Child Trust Fund account holders, therefore the requested breakdowns cannot be provided.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of levels of financial literacy in relation to pensions among the UK population.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

The Government is committed to supporting people to build their financial literacy.

As part of the Financial Inclusion Strategy, the Government announced plans to make financial education compulsory in primary schools in England through a new statutory requirement to teach citizenship, alongside a renewed focus on the subject in secondary schools in the subjects of mathematics and citizenship. The Department for Education will be engaging with sector experts and young people to determine how best to reflect this in the updated curriculum, including appropriate content on pensions and long-term saving. There will be a period of public consultation in 2026 before it is finalised.

The Financial Conduct Authority’s nationally representative Financial Lives Survey gathers insights into the financial behaviour, attitudes and experiences of adults aged 18 and over in the UK. It covers a wide range of topics, including financial capability and detailed information on how people engage with their pensions – such as their awareness, decision-making and approach to saving for retirement. Taken together, these findings provide an indication of financial literacy in the pensions context, although this is not measured as a standalone metric.

Building on these insights, the Money and Pensions Service (MaPS), an arm’s length body of Government, provides free, impartial financial guidance for consumers to support them at every stage of their financial lives. Its MoneyHelper services – available online, via webchat and over the phone – offers information on a wide range of financial topics, including pensions, along with easy-to-use tools and calculators to support people in managing their finances.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps her Department is taking to improve oversight and enforcement action against the use of unregulated informal value transfer systems.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

Informal transfer value systems (IVTS) is a type of Money Service Business (MSB) activity. HM Revenue & Customs is the main supervisor of MSBs and leads inter-agency work to tackle the money laundering and illicit finance risks faced by the sector. That work includes a specific focus on IVTS.

Any entity engaging in IVTS without being registered with and supervised by HMRC (or another UK AML supervisor) is doing so illegally. HMRC supervision activity that identifies breaches of the MLR 2017 may result in warnings, civil sanctions, or criminal prosecution, depending on the severity and nature of the breaches.

HMRC works closely with partners to ensure a joined-up approach to tackling risks in the sector, including from unregistered MSBs. In the last 2 years, HMRC issued 27 financial penalties to MSBs and cancelled the registration of 12 others (meaning they can no longer lawfully engage in MSB activity). HMRC also issued 248 warning letters to MSBs which needed to improve their AML compliance.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what was the approximate value of the 758,000 matured but unclaimed Child Trust Fund accounts as of September 2025.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

The value of funds held in matured Child Trust Fund accounts that have not been claimed or transferred to an ISA can be found in the Child Trust Fund tables of the Annual Savings Statistics. The latest published data is up to 5 April 2025.

https://www.gov.uk/government/statistics/annual-savings-statistics-2025

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate her Department has made of the value of frozen Iranian assets held in the UK.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

The Office of Financial Sanctions Implementation (OFSI), part of HM Treasury published in its 2024-2025 Annual Review that £19.3 million in assets across multiple sanctions regimes have been reported as frozen as of September 2024.

This is an aggregated total of all entities and individuals listed on the Consolidated List of Financial Sanctions Targets under non specified regimes including the Iran and Iran (Nuclear) regimes.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will visit a community development finance institution within the next six months.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

Community development finance institutions (CDFIs) play an important role in supporting access to credit. My predecessor was pleased to chair a roundtable in July 2025 attended by banks and CDFIs, to discuss the barriers to achieving greater growth for CDFIs providing personal lending products. I am looking forward to a similarly productive discussion when I meet the Chief Executive of Responsible Finance later this Spring.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she has considered freezing or reducing the small business multiplier in response to rising fixed costs for SMEs.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

I refer the hon. Member to the answer given to UIN 101363.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether her Department plans to publish analysis of the business rates burden by sector and business size following the 2026 revaluation.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

I refer the hon. Member to the answer given to UIN 101363.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether the Government's new plans to change business rate liability for pubs will apply to hereditaments with a premises licence under the Licensing Act 2003 which are categorised by the Valuation Office Agency as (a) nightclubs, (b) restaurants, (c) hotels, (d) pubs with hotel rooms under VOA special category code 227, and (e) private members' clubs and working men’s clubs.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

I refer the hon. Member to the answer given to UIN 101363.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment her Department has made of the comparative impact of the 2026 business rates revaluation on (a) small retailers and (b) online distribution centres.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

I refer the hon. Member to the answer given to UIN 101363.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she plans to introduce further transitional relief for small businesses facing increases in business rates liabilities following the 2026 revaluation.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

I refer the hon. Member to the answer given to UIN 101363.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of the 2026 business rates revaluation on small businesses operating in high street premises.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

I refer the hon. Member to the answer given to UIN 101363.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 9 December 2025 to Question 95881 on council tax, what data was provided to Office for Budget Responsibility by her Department to assist them in the calculation of the council tax receipts in England.

Answered by James Murray - Chief Secretary to the Treasury

The OBR forecast methodology for council tax can be found on their website, including information about the data they commission.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the answer of 2 December 2025, to Question 93747, on Cabinet Office: Electronic Purchasing Card Solution, what the date, title, location and purpose of the cross-government event related to the public expenditure on TasteThatLove are.

Answered by James Murray - Chief Secretary to the Treasury

See answer to WPQ 93747. The purpose of the event was to encourage collaboration between government departments, academia and the private sector.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what recent guidance HMRC has provided to taxpayers on steps to protect themselves from fake or fraudulent messages when submitting the self assessment tax return.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

HMRC app users can choose to enable ‘push notifications’ to receive a variety of updates, including payment notifications. At present, this feature operates on an ‘all or nothing’ basis, meaning users cannot select only payment notifications. Since the app launched, over 5.3 million users have opted to enable push notifications, although some may have subsequently chosen to disable them.

HMRC regularly shares guidance and updates to help taxpayers stay safe online and protect themselves from scams and fraudulent messages, particularly during the Self Assessment period.

They include practical advice and links to relevant materials in their Self Assessment emails, social media content, radio broadcasts, press releases, GOV.UK guidance and through other communication products.

For example, the following press releases regarding Self Assessment scams were published in August and December 2025 respectively:

https://www.gov.uk/government/news/scams-warning-as-self-assessment-customers-targeted

https://www.gov.uk/government/news/4800-self-assessment-scams-reported

HMRC’s guidance on phishing and scams can be found here: https://www.gov.uk/government/collections/hmrc-phishing-and-scams-detailed-information

Alongside communications regarding avoiding scams, HMRC also uses a range of communication activity to support customers to file their Self Assessment return on time. This starts with the notice to file issued to all relevant customers in April and with reminders issued directly to customer’s Personal Tax Accounts (PTA) and HMRC app or by letter, email and text. HMRC also encourages customers to file on time through their annual multi channel communications campaign.

A wide range of online help and support is available on GOV.UK. This includes guidance notes and help sheets, as well as online webinars and recorded videos on YouTube covering various Self Assessment scenarios.

In addition, there is information on GOV.UK on how a customer can ask for the requirement to file a Self Assessment tax return to be withdrawn if they no longer meet the Self Assessment criteria. This can be done through HMRC’s digital services, via their PTA or by calling HMRC.

Customers are also able to use the services of an agent to file their returns. In 2024/25, 59% of the Self Assessment population was represented. HMRC works closely with agent representative bodies to encourage the early filing of returns.

HMRC monitors the effectiveness of their communications. Last year, over 90% of customers filed their Self Assessment return on time. The Self Assessment campaign tracking report 2024 to 2025 can be found here: https://www.gov.uk/government/publications/self-assessment-campaign-tracking-2024-to-2025-report/self-assessment-campaign-tracking-report-2024-to-2025

Late filing penalties incentivise good filing behaviours. They are an important feature of tax administration to encourage taxpayers to meet their obligations and to provide sanctions for those who do not.

All customers have the right to appeal against late filing penalties within 30 days of the date of the penalty notice. HMRC will cancel penalties where a customer can demonstrate that they had a reasonable excuse for the failure to file their return on time and the failure was remedied shortly after the reasonable excuse ceased. HMRC will also cancel any late filing penalties when a return is not required, such as where a customer has ceased self-employment or no longer meets the Self Assessment criteria.

Penalty notices are issued automatically and therefore all customers who miss the filing deadline will receive a filing penalty.

The tables below set out the number of fixed £100 penalties raised for late filing, the daily penalties issued for late filing and the values of late filing penalties paid for each tax year since 2020.

Table 1: Fixed £100 penalties raised for late filing

Table 2: Daily penalties issued for late filing

The figures in tables 1 and 2 are rounded to the nearest 10,000, and are correct as of December 2025.

Table 3 – Values of late filing penalties paid for each tax year since 2020

The figures in table 3 are rounded to the nearest £1m and are correct as of December 2025.

Notes for tables 1 – 3:

1. Tax year relates to the year associated with the return, not the year the penalty was issued, e.g. if someone submits their Self Assessment return for the year 2019/20 in 2021, the penalty would be associated with the 2019/20 tax year in the data above.
2. Figures are not final as penalties continue to be charged and collected for previous years.
3. Caution should be applied when comparing across years, as the sum of penalties collected will continue to rise as returns come in and the population grows.
4. It is possible for an individual to receive multiple sets of penalties.
5. Penalties in the tables above include penalties for individuals and for partnerships.
6. Penalty data for the tax year 2024/25 is not yet available as the online return deadline for that tax year is 31 January 2026.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps HMRC plans to take to encourage people who have yet to file to submit their self-assessment tax return on time.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

HMRC app users can choose to enable ‘push notifications’ to receive a variety of updates, including payment notifications. At present, this feature operates on an ‘all or nothing’ basis, meaning users cannot select only payment notifications. Since the app launched, over 5.3 million users have opted to enable push notifications, although some may have subsequently chosen to disable them.

HMRC regularly shares guidance and updates to help taxpayers stay safe online and protect themselves from scams and fraudulent messages, particularly during the Self Assessment period.

They include practical advice and links to relevant materials in their Self Assessment emails, social media content, radio broadcasts, press releases, GOV.UK guidance and through other communication products.

For example, the following press releases regarding Self Assessment scams were published in August and December 2025 respectively:

https://www.gov.uk/government/news/scams-warning-as-self-assessment-customers-targeted

https://www.gov.uk/government/news/4800-self-assessment-scams-reported

HMRC’s guidance on phishing and scams can be found here: https://www.gov.uk/government/collections/hmrc-phishing-and-scams-detailed-information

Alongside communications regarding avoiding scams, HMRC also uses a range of communication activity to support customers to file their Self Assessment return on time. This starts with the notice to file issued to all relevant customers in April and with reminders issued directly to customer’s Personal Tax Accounts (PTA) and HMRC app or by letter, email and text. HMRC also encourages customers to file on time through their annual multi channel communications campaign.

A wide range of online help and support is available on GOV.UK. This includes guidance notes and help sheets, as well as online webinars and recorded videos on YouTube covering various Self Assessment scenarios.

In addition, there is information on GOV.UK on how a customer can ask for the requirement to file a Self Assessment tax return to be withdrawn if they no longer meet the Self Assessment criteria. This can be done through HMRC’s digital services, via their PTA or by calling HMRC.

Customers are also able to use the services of an agent to file their returns. In 2024/25, 59% of the Self Assessment population was represented. HMRC works closely with agent representative bodies to encourage the early filing of returns.

HMRC monitors the effectiveness of their communications. Last year, over 90% of customers filed their Self Assessment return on time. The Self Assessment campaign tracking report 2024 to 2025 can be found here: https://www.gov.uk/government/publications/self-assessment-campaign-tracking-2024-to-2025-report/self-assessment-campaign-tracking-report-2024-to-2025

Late filing penalties incentivise good filing behaviours. They are an important feature of tax administration to encourage taxpayers to meet their obligations and to provide sanctions for those who do not.

All customers have the right to appeal against late filing penalties within 30 days of the date of the penalty notice. HMRC will cancel penalties where a customer can demonstrate that they had a reasonable excuse for the failure to file their return on time and the failure was remedied shortly after the reasonable excuse ceased. HMRC will also cancel any late filing penalties when a return is not required, such as where a customer has ceased self-employment or no longer meets the Self Assessment criteria.

Penalty notices are issued automatically and therefore all customers who miss the filing deadline will receive a filing penalty.

The tables below set out the number of fixed £100 penalties raised for late filing, the daily penalties issued for late filing and the values of late filing penalties paid for each tax year since 2020.

Table 1: Fixed £100 penalties raised for late filing

Table 2: Daily penalties issued for late filing

The figures in tables 1 and 2 are rounded to the nearest 10,000, and are correct as of December 2025.

Table 3 – Values of late filing penalties paid for each tax year since 2020

The figures in table 3 are rounded to the nearest £1m and are correct as of December 2025.

Notes for tables 1 – 3:

1. Tax year relates to the year associated with the return, not the year the penalty was issued, e.g. if someone submits their Self Assessment return for the year 2019/20 in 2021, the penalty would be associated with the 2019/20 tax year in the data above.
2. Figures are not final as penalties continue to be charged and collected for previous years.
3. Caution should be applied when comparing across years, as the sum of penalties collected will continue to rise as returns come in and the population grows.
4. It is possible for an individual to receive multiple sets of penalties.
5. Penalties in the tables above include penalties for individuals and for partnerships.
6. Penalty data for the tax year 2024/25 is not yet available as the online return deadline for that tax year is 31 January 2026.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many additional daily penalties were issued for failing to submit a self-assessment tax return on time in each year since 2020.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

HMRC app users can choose to enable ‘push notifications’ to receive a variety of updates, including payment notifications. At present, this feature operates on an ‘all or nothing’ basis, meaning users cannot select only payment notifications. Since the app launched, over 5.3 million users have opted to enable push notifications, although some may have subsequently chosen to disable them.

HMRC regularly shares guidance and updates to help taxpayers stay safe online and protect themselves from scams and fraudulent messages, particularly during the Self Assessment period.

They include practical advice and links to relevant materials in their Self Assessment emails, social media content, radio broadcasts, press releases, GOV.UK guidance and through other communication products.

For example, the following press releases regarding Self Assessment scams were published in August and December 2025 respectively:

https://www.gov.uk/government/news/scams-warning-as-self-assessment-customers-targeted

https://www.gov.uk/government/news/4800-self-assessment-scams-reported

HMRC’s guidance on phishing and scams can be found here: https://www.gov.uk/government/collections/hmrc-phishing-and-scams-detailed-information

Alongside communications regarding avoiding scams, HMRC also uses a range of communication activity to support customers to file their Self Assessment return on time. This starts with the notice to file issued to all relevant customers in April and with reminders issued directly to customer’s Personal Tax Accounts (PTA) and HMRC app or by letter, email and text. HMRC also encourages customers to file on time through their annual multi channel communications campaign.

A wide range of online help and support is available on GOV.UK. This includes guidance notes and help sheets, as well as online webinars and recorded videos on YouTube covering various Self Assessment scenarios.

In addition, there is information on GOV.UK on how a customer can ask for the requirement to file a Self Assessment tax return to be withdrawn if they no longer meet the Self Assessment criteria. This can be done through HMRC’s digital services, via their PTA or by calling HMRC.

Customers are also able to use the services of an agent to file their returns. In 2024/25, 59% of the Self Assessment population was represented. HMRC works closely with agent representative bodies to encourage the early filing of returns.

HMRC monitors the effectiveness of their communications. Last year, over 90% of customers filed their Self Assessment return on time. The Self Assessment campaign tracking report 2024 to 2025 can be found here: https://www.gov.uk/government/publications/self-assessment-campaign-tracking-2024-to-2025-report/self-assessment-campaign-tracking-report-2024-to-2025

Late filing penalties incentivise good filing behaviours. They are an important feature of tax administration to encourage taxpayers to meet their obligations and to provide sanctions for those who do not.

All customers have the right to appeal against late filing penalties within 30 days of the date of the penalty notice. HMRC will cancel penalties where a customer can demonstrate that they had a reasonable excuse for the failure to file their return on time and the failure was remedied shortly after the reasonable excuse ceased. HMRC will also cancel any late filing penalties when a return is not required, such as where a customer has ceased self-employment or no longer meets the Self Assessment criteria.

Penalty notices are issued automatically and therefore all customers who miss the filing deadline will receive a filing penalty.

The tables below set out the number of fixed £100 penalties raised for late filing, the daily penalties issued for late filing and the values of late filing penalties paid for each tax year since 2020.

Table 1: Fixed £100 penalties raised for late filing

Table 2: Daily penalties issued for late filing

The figures in tables 1 and 2 are rounded to the nearest 10,000, and are correct as of December 2025.

Table 3 – Values of late filing penalties paid for each tax year since 2020

The figures in table 3 are rounded to the nearest £1m and are correct as of December 2025.

Notes for tables 1 – 3:

1. Tax year relates to the year associated with the return, not the year the penalty was issued, e.g. if someone submits their Self Assessment return for the year 2019/20 in 2021, the penalty would be associated with the 2019/20 tax year in the data above.
2. Figures are not final as penalties continue to be charged and collected for previous years.
3. Caution should be applied when comparing across years, as the sum of penalties collected will continue to rise as returns come in and the population grows.
4. It is possible for an individual to receive multiple sets of penalties.
5. Penalties in the tables above include penalties for individuals and for partnerships.
6. Penalty data for the tax year 2024/25 is not yet available as the online return deadline for that tax year is 31 January 2026.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many fixed penalties have been issued for failure to complete a self-assessment tax return on time in each year since 2020.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

HMRC app users can choose to enable ‘push notifications’ to receive a variety of updates, including payment notifications. At present, this feature operates on an ‘all or nothing’ basis, meaning users cannot select only payment notifications. Since the app launched, over 5.3 million users have opted to enable push notifications, although some may have subsequently chosen to disable them.

HMRC regularly shares guidance and updates to help taxpayers stay safe online and protect themselves from scams and fraudulent messages, particularly during the Self Assessment period.

They include practical advice and links to relevant materials in their Self Assessment emails, social media content, radio broadcasts, press releases, GOV.UK guidance and through other communication products.

For example, the following press releases regarding Self Assessment scams were published in August and December 2025 respectively:

https://www.gov.uk/government/news/scams-warning-as-self-assessment-customers-targeted

https://www.gov.uk/government/news/4800-self-assessment-scams-reported

HMRC’s guidance on phishing and scams can be found here: https://www.gov.uk/government/collections/hmrc-phishing-and-scams-detailed-information

Alongside communications regarding avoiding scams, HMRC also uses a range of communication activity to support customers to file their Self Assessment return on time. This starts with the notice to file issued to all relevant customers in April and with reminders issued directly to customer’s Personal Tax Accounts (PTA) and HMRC app or by letter, email and text. HMRC also encourages customers to file on time through their annual multi channel communications campaign.

A wide range of online help and support is available on GOV.UK. This includes guidance notes and help sheets, as well as online webinars and recorded videos on YouTube covering various Self Assessment scenarios.

In addition, there is information on GOV.UK on how a customer can ask for the requirement to file a Self Assessment tax return to be withdrawn if they no longer meet the Self Assessment criteria. This can be done through HMRC’s digital services, via their PTA or by calling HMRC.

Customers are also able to use the services of an agent to file their returns. In 2024/25, 59% of the Self Assessment population was represented. HMRC works closely with agent representative bodies to encourage the early filing of returns.

HMRC monitors the effectiveness of their communications. Last year, over 90% of customers filed their Self Assessment return on time. The Self Assessment campaign tracking report 2024 to 2025 can be found here: https://www.gov.uk/government/publications/self-assessment-campaign-tracking-2024-to-2025-report/self-assessment-campaign-tracking-report-2024-to-2025

Late filing penalties incentivise good filing behaviours. They are an important feature of tax administration to encourage taxpayers to meet their obligations and to provide sanctions for those who do not.

All customers have the right to appeal against late filing penalties within 30 days of the date of the penalty notice. HMRC will cancel penalties where a customer can demonstrate that they had a reasonable excuse for the failure to file their return on time and the failure was remedied shortly after the reasonable excuse ceased. HMRC will also cancel any late filing penalties when a return is not required, such as where a customer has ceased self-employment or no longer meets the Self Assessment criteria.

Penalty notices are issued automatically and therefore all customers who miss the filing deadline will receive a filing penalty.

The tables below set out the number of fixed £100 penalties raised for late filing, the daily penalties issued for late filing and the values of late filing penalties paid for each tax year since 2020.

Table 1: Fixed £100 penalties raised for late filing

Table 2: Daily penalties issued for late filing

The figures in tables 1 and 2 are rounded to the nearest 10,000, and are correct as of December 2025.

Table 3 – Values of late filing penalties paid for each tax year since 2020

The figures in table 3 are rounded to the nearest £1m and are correct as of December 2025.

Notes for tables 1 – 3:

1. Tax year relates to the year associated with the return, not the year the penalty was issued, e.g. if someone submits their Self Assessment return for the year 2019/20 in 2021, the penalty would be associated with the 2019/20 tax year in the data above.
2. Figures are not final as penalties continue to be charged and collected for previous years.
3. Caution should be applied when comparing across years, as the sum of penalties collected will continue to rise as returns come in and the population grows.
4. It is possible for an individual to receive multiple sets of penalties.
5. Penalties in the tables above include penalties for individuals and for partnerships.
6. Penalty data for the tax year 2024/25 is not yet available as the online return deadline for that tax year is 31 January 2026.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how much revenue HMRC has collected from self assessment late filing penalties in each tax year since 2020.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

HMRC app users can choose to enable ‘push notifications’ to receive a variety of updates, including payment notifications. At present, this feature operates on an ‘all or nothing’ basis, meaning users cannot select only payment notifications. Since the app launched, over 5.3 million users have opted to enable push notifications, although some may have subsequently chosen to disable them.

HMRC regularly shares guidance and updates to help taxpayers stay safe online and protect themselves from scams and fraudulent messages, particularly during the Self Assessment period.

They include practical advice and links to relevant materials in their Self Assessment emails, social media content, radio broadcasts, press releases, GOV.UK guidance and through other communication products.

For example, the following press releases regarding Self Assessment scams were published in August and December 2025 respectively:

https://www.gov.uk/government/news/scams-warning-as-self-assessment-customers-targeted

https://www.gov.uk/government/news/4800-self-assessment-scams-reported

HMRC’s guidance on phishing and scams can be found here: https://www.gov.uk/government/collections/hmrc-phishing-and-scams-detailed-information

Alongside communications regarding avoiding scams, HMRC also uses a range of communication activity to support customers to file their Self Assessment return on time. This starts with the notice to file issued to all relevant customers in April and with reminders issued directly to customer’s Personal Tax Accounts (PTA) and HMRC app or by letter, email and text. HMRC also encourages customers to file on time through their annual multi channel communications campaign.

A wide range of online help and support is available on GOV.UK. This includes guidance notes and help sheets, as well as online webinars and recorded videos on YouTube covering various Self Assessment scenarios.

In addition, there is information on GOV.UK on how a customer can ask for the requirement to file a Self Assessment tax return to be withdrawn if they no longer meet the Self Assessment criteria. This can be done through HMRC’s digital services, via their PTA or by calling HMRC.

Customers are also able to use the services of an agent to file their returns. In 2024/25, 59% of the Self Assessment population was represented. HMRC works closely with agent representative bodies to encourage the early filing of returns.

HMRC monitors the effectiveness of their communications. Last year, over 90% of customers filed their Self Assessment return on time. The Self Assessment campaign tracking report 2024 to 2025 can be found here: https://www.gov.uk/government/publications/self-assessment-campaign-tracking-2024-to-2025-report/self-assessment-campaign-tracking-report-2024-to-2025

Late filing penalties incentivise good filing behaviours. They are an important feature of tax administration to encourage taxpayers to meet their obligations and to provide sanctions for those who do not.

All customers have the right to appeal against late filing penalties within 30 days of the date of the penalty notice. HMRC will cancel penalties where a customer can demonstrate that they had a reasonable excuse for the failure to file their return on time and the failure was remedied shortly after the reasonable excuse ceased. HMRC will also cancel any late filing penalties when a return is not required, such as where a customer has ceased self-employment or no longer meets the Self Assessment criteria.

Penalty notices are issued automatically and therefore all customers who miss the filing deadline will receive a filing penalty.

The tables below set out the number of fixed £100 penalties raised for late filing, the daily penalties issued for late filing and the values of late filing penalties paid for each tax year since 2020.

Table 1: Fixed £100 penalties raised for late filing

Table 2: Daily penalties issued for late filing

The figures in tables 1 and 2 are rounded to the nearest 10,000, and are correct as of December 2025.

Table 3 – Values of late filing penalties paid for each tax year since 2020

The figures in table 3 are rounded to the nearest £1m and are correct as of December 2025.

Notes for tables 1 – 3:

1. Tax year relates to the year associated with the return, not the year the penalty was issued, e.g. if someone submits their Self Assessment return for the year 2019/20 in 2021, the penalty would be associated with the 2019/20 tax year in the data above.
2. Figures are not final as penalties continue to be charged and collected for previous years.
3. Caution should be applied when comparing across years, as the sum of penalties collected will continue to rise as returns come in and the population grows.
4. It is possible for an individual to receive multiple sets of penalties.
5. Penalties in the tables above include penalties for individuals and for partnerships.
6. Penalty data for the tax year 2024/25 is not yet available as the online return deadline for that tax year is 31 January 2026.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many people have accessed the HMRC app to set up payment notifications.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

HMRC app users can choose to enable ‘push notifications’ to receive a variety of updates, including payment notifications. At present, this feature operates on an ‘all or nothing’ basis, meaning users cannot select only payment notifications. Since the app launched, over 5.3 million users have opted to enable push notifications, although some may have subsequently chosen to disable them.

HMRC regularly shares guidance and updates to help taxpayers stay safe online and protect themselves from scams and fraudulent messages, particularly during the Self Assessment period.

They include practical advice and links to relevant materials in their Self Assessment emails, social media content, radio broadcasts, press releases, GOV.UK guidance and through other communication products.

For example, the following press releases regarding Self Assessment scams were published in August and December 2025 respectively:

https://www.gov.uk/government/news/scams-warning-as-self-assessment-customers-targeted

https://www.gov.uk/government/news/4800-self-assessment-scams-reported

HMRC’s guidance on phishing and scams can be found here: https://www.gov.uk/government/collections/hmrc-phishing-and-scams-detailed-information

Alongside communications regarding avoiding scams, HMRC also uses a range of communication activity to support customers to file their Self Assessment return on time. This starts with the notice to file issued to all relevant customers in April and with reminders issued directly to customer’s Personal Tax Accounts (PTA) and HMRC app or by letter, email and text. HMRC also encourages customers to file on time through their annual multi channel communications campaign.

A wide range of online help and support is available on GOV.UK. This includes guidance notes and help sheets, as well as online webinars and recorded videos on YouTube covering various Self Assessment scenarios.

In addition, there is information on GOV.UK on how a customer can ask for the requirement to file a Self Assessment tax return to be withdrawn if they no longer meet the Self Assessment criteria. This can be done through HMRC’s digital services, via their PTA or by calling HMRC.

Customers are also able to use the services of an agent to file their returns. In 2024/25, 59% of the Self Assessment population was represented. HMRC works closely with agent representative bodies to encourage the early filing of returns.

HMRC monitors the effectiveness of their communications. Last year, over 90% of customers filed their Self Assessment return on time. The Self Assessment campaign tracking report 2024 to 2025 can be found here: https://www.gov.uk/government/publications/self-assessment-campaign-tracking-2024-to-2025-report/self-assessment-campaign-tracking-report-2024-to-2025

Late filing penalties incentivise good filing behaviours. They are an important feature of tax administration to encourage taxpayers to meet their obligations and to provide sanctions for those who do not.

All customers have the right to appeal against late filing penalties within 30 days of the date of the penalty notice. HMRC will cancel penalties where a customer can demonstrate that they had a reasonable excuse for the failure to file their return on time and the failure was remedied shortly after the reasonable excuse ceased. HMRC will also cancel any late filing penalties when a return is not required, such as where a customer has ceased self-employment or no longer meets the Self Assessment criteria.

Penalty notices are issued automatically and therefore all customers who miss the filing deadline will receive a filing penalty.

The tables below set out the number of fixed £100 penalties raised for late filing, the daily penalties issued for late filing and the values of late filing penalties paid for each tax year since 2020.

Table 1: Fixed £100 penalties raised for late filing

Table 2: Daily penalties issued for late filing

The figures in tables 1 and 2 are rounded to the nearest 10,000, and are correct as of December 2025.

Table 3 – Values of late filing penalties paid for each tax year since 2020

The figures in table 3 are rounded to the nearest £1m and are correct as of December 2025.

Notes for tables 1 – 3:

1. Tax year relates to the year associated with the return, not the year the penalty was issued, e.g. if someone submits their Self Assessment return for the year 2019/20 in 2021, the penalty would be associated with the 2019/20 tax year in the data above.
2. Figures are not final as penalties continue to be charged and collected for previous years.
3. Caution should be applied when comparing across years, as the sum of penalties collected will continue to rise as returns come in and the population grows.
4. It is possible for an individual to receive multiple sets of penalties.
5. Penalties in the tables above include penalties for individuals and for partnerships.
6. Penalty data for the tax year 2024/25 is not yet available as the online return deadline for that tax year is 31 January 2026.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps her Department is taking to reduce the number of late filers.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

HMRC app users can choose to enable ‘push notifications’ to receive a variety of updates, including payment notifications. At present, this feature operates on an ‘all or nothing’ basis, meaning users cannot select only payment notifications. Since the app launched, over 5.3 million users have opted to enable push notifications, although some may have subsequently chosen to disable them.

HMRC regularly shares guidance and updates to help taxpayers stay safe online and protect themselves from scams and fraudulent messages, particularly during the Self Assessment period.

They include practical advice and links to relevant materials in their Self Assessment emails, social media content, radio broadcasts, press releases, GOV.UK guidance and through other communication products.

For example, the following press releases regarding Self Assessment scams were published in August and December 2025 respectively:

https://www.gov.uk/government/news/scams-warning-as-self-assessment-customers-targeted

https://www.gov.uk/government/news/4800-self-assessment-scams-reported

HMRC’s guidance on phishing and scams can be found here: https://www.gov.uk/government/collections/hmrc-phishing-and-scams-detailed-information

Alongside communications regarding avoiding scams, HMRC also uses a range of communication activity to support customers to file their Self Assessment return on time. This starts with the notice to file issued to all relevant customers in April and with reminders issued directly to customer’s Personal Tax Accounts (PTA) and HMRC app or by letter, email and text. HMRC also encourages customers to file on time through their annual multi channel communications campaign.

A wide range of online help and support is available on GOV.UK. This includes guidance notes and help sheets, as well as online webinars and recorded videos on YouTube covering various Self Assessment scenarios.

In addition, there is information on GOV.UK on how a customer can ask for the requirement to file a Self Assessment tax return to be withdrawn if they no longer meet the Self Assessment criteria. This can be done through HMRC’s digital services, via their PTA or by calling HMRC.

Customers are also able to use the services of an agent to file their returns. In 2024/25, 59% of the Self Assessment population was represented. HMRC works closely with agent representative bodies to encourage the early filing of returns.

HMRC monitors the effectiveness of their communications. Last year, over 90% of customers filed their Self Assessment return on time. The Self Assessment campaign tracking report 2024 to 2025 can be found here: https://www.gov.uk/government/publications/self-assessment-campaign-tracking-2024-to-2025-report/self-assessment-campaign-tracking-report-2024-to-2025

Late filing penalties incentivise good filing behaviours. They are an important feature of tax administration to encourage taxpayers to meet their obligations and to provide sanctions for those who do not.

All customers have the right to appeal against late filing penalties within 30 days of the date of the penalty notice. HMRC will cancel penalties where a customer can demonstrate that they had a reasonable excuse for the failure to file their return on time and the failure was remedied shortly after the reasonable excuse ceased. HMRC will also cancel any late filing penalties when a return is not required, such as where a customer has ceased self-employment or no longer meets the Self Assessment criteria.

Penalty notices are issued automatically and therefore all customers who miss the filing deadline will receive a filing penalty.

The tables below set out the number of fixed £100 penalties raised for late filing, the daily penalties issued for late filing and the values of late filing penalties paid for each tax year since 2020.

Table 1: Fixed £100 penalties raised for late filing

Table 2: Daily penalties issued for late filing

The figures in tables 1 and 2 are rounded to the nearest 10,000, and are correct as of December 2025.

Table 3 – Values of late filing penalties paid for each tax year since 2020

The figures in table 3 are rounded to the nearest £1m and are correct as of December 2025.

Notes for tables 1 – 3:

1. Tax year relates to the year associated with the return, not the year the penalty was issued, e.g. if someone submits their Self Assessment return for the year 2019/20 in 2021, the penalty would be associated with the 2019/20 tax year in the data above.
2. Figures are not final as penalties continue to be charged and collected for previous years.
3. Caution should be applied when comparing across years, as the sum of penalties collected will continue to rise as returns come in and the population grows.
4. It is possible for an individual to receive multiple sets of penalties.
5. Penalties in the tables above include penalties for individuals and for partnerships.
6. Penalty data for the tax year 2024/25 is not yet available as the online return deadline for that tax year is 31 January 2026.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps HMRC is taking to support people in meeting the Self Assessment deadline.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

HMRC app users can choose to enable ‘push notifications’ to receive a variety of updates, including payment notifications. At present, this feature operates on an ‘all or nothing’ basis, meaning users cannot select only payment notifications. Since the app launched, over 5.3 million users have opted to enable push notifications, although some may have subsequently chosen to disable them.

HMRC regularly shares guidance and updates to help taxpayers stay safe online and protect themselves from scams and fraudulent messages, particularly during the Self Assessment period.

They include practical advice and links to relevant materials in their Self Assessment emails, social media content, radio broadcasts, press releases, GOV.UK guidance and through other communication products.

For example, the following press releases regarding Self Assessment scams were published in August and December 2025 respectively:

https://www.gov.uk/government/news/scams-warning-as-self-assessment-customers-targeted

https://www.gov.uk/government/news/4800-self-assessment-scams-reported

HMRC’s guidance on phishing and scams can be found here: https://www.gov.uk/government/collections/hmrc-phishing-and-scams-detailed-information

Alongside communications regarding avoiding scams, HMRC also uses a range of communication activity to support customers to file their Self Assessment return on time. This starts with the notice to file issued to all relevant customers in April and with reminders issued directly to customer’s Personal Tax Accounts (PTA) and HMRC app or by letter, email and text. HMRC also encourages customers to file on time through their annual multi channel communications campaign.

A wide range of online help and support is available on GOV.UK. This includes guidance notes and help sheets, as well as online webinars and recorded videos on YouTube covering various Self Assessment scenarios.

In addition, there is information on GOV.UK on how a customer can ask for the requirement to file a Self Assessment tax return to be withdrawn if they no longer meet the Self Assessment criteria. This can be done through HMRC’s digital services, via their PTA or by calling HMRC.

Customers are also able to use the services of an agent to file their returns. In 2024/25, 59% of the Self Assessment population was represented. HMRC works closely with agent representative bodies to encourage the early filing of returns.

HMRC monitors the effectiveness of their communications. Last year, over 90% of customers filed their Self Assessment return on time. The Self Assessment campaign tracking report 2024 to 2025 can be found here: https://www.gov.uk/government/publications/self-assessment-campaign-tracking-2024-to-2025-report/self-assessment-campaign-tracking-report-2024-to-2025

Late filing penalties incentivise good filing behaviours. They are an important feature of tax administration to encourage taxpayers to meet their obligations and to provide sanctions for those who do not.

All customers have the right to appeal against late filing penalties within 30 days of the date of the penalty notice. HMRC will cancel penalties where a customer can demonstrate that they had a reasonable excuse for the failure to file their return on time and the failure was remedied shortly after the reasonable excuse ceased. HMRC will also cancel any late filing penalties when a return is not required, such as where a customer has ceased self-employment or no longer meets the Self Assessment criteria.

Penalty notices are issued automatically and therefore all customers who miss the filing deadline will receive a filing penalty.

The tables below set out the number of fixed £100 penalties raised for late filing, the daily penalties issued for late filing and the values of late filing penalties paid for each tax year since 2020.

Table 1: Fixed £100 penalties raised for late filing

Table 2: Daily penalties issued for late filing

The figures in tables 1 and 2 are rounded to the nearest 10,000, and are correct as of December 2025.

Table 3 – Values of late filing penalties paid for each tax year since 2020

The figures in table 3 are rounded to the nearest £1m and are correct as of December 2025.

Notes for tables 1 – 3:

1. Tax year relates to the year associated with the return, not the year the penalty was issued, e.g. if someone submits their Self Assessment return for the year 2019/20 in 2021, the penalty would be associated with the 2019/20 tax year in the data above.
2. Figures are not final as penalties continue to be charged and collected for previous years.
3. Caution should be applied when comparing across years, as the sum of penalties collected will continue to rise as returns come in and the population grows.
4. It is possible for an individual to receive multiple sets of penalties.
5. Penalties in the tables above include penalties for individuals and for partnerships.
6. Penalty data for the tax year 2024/25 is not yet available as the online return deadline for that tax year is 31 January 2026.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many and what proportion of people who missed the self-assessment deadline were not subjected to penalties in each of the last three years.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

HMRC app users can choose to enable ‘push notifications’ to receive a variety of updates, including payment notifications. At present, this feature operates on an ‘all or nothing’ basis, meaning users cannot select only payment notifications. Since the app launched, over 5.3 million users have opted to enable push notifications, although some may have subsequently chosen to disable them.

HMRC regularly shares guidance and updates to help taxpayers stay safe online and protect themselves from scams and fraudulent messages, particularly during the Self Assessment period.

They include practical advice and links to relevant materials in their Self Assessment emails, social media content, radio broadcasts, press releases, GOV.UK guidance and through other communication products.

For example, the following press releases regarding Self Assessment scams were published in August and December 2025 respectively:

https://www.gov.uk/government/news/scams-warning-as-self-assessment-customers-targeted

https://www.gov.uk/government/news/4800-self-assessment-scams-reported

HMRC’s guidance on phishing and scams can be found here: https://www.gov.uk/government/collections/hmrc-phishing-and-scams-detailed-information

Alongside communications regarding avoiding scams, HMRC also uses a range of communication activity to support customers to file their Self Assessment return on time. This starts with the notice to file issued to all relevant customers in April and with reminders issued directly to customer’s Personal Tax Accounts (PTA) and HMRC app or by letter, email and text. HMRC also encourages customers to file on time through their annual multi channel communications campaign.

A wide range of online help and support is available on GOV.UK. This includes guidance notes and help sheets, as well as online webinars and recorded videos on YouTube covering various Self Assessment scenarios.

In addition, there is information on GOV.UK on how a customer can ask for the requirement to file a Self Assessment tax return to be withdrawn if they no longer meet the Self Assessment criteria. This can be done through HMRC’s digital services, via their PTA or by calling HMRC.

Customers are also able to use the services of an agent to file their returns. In 2024/25, 59% of the Self Assessment population was represented. HMRC works closely with agent representative bodies to encourage the early filing of returns.

HMRC monitors the effectiveness of their communications. Last year, over 90% of customers filed their Self Assessment return on time. The Self Assessment campaign tracking report 2024 to 2025 can be found here: https://www.gov.uk/government/publications/self-assessment-campaign-tracking-2024-to-2025-report/self-assessment-campaign-tracking-report-2024-to-2025

Late filing penalties incentivise good filing behaviours. They are an important feature of tax administration to encourage taxpayers to meet their obligations and to provide sanctions for those who do not.

All customers have the right to appeal against late filing penalties within 30 days of the date of the penalty notice. HMRC will cancel penalties where a customer can demonstrate that they had a reasonable excuse for the failure to file their return on time and the failure was remedied shortly after the reasonable excuse ceased. HMRC will also cancel any late filing penalties when a return is not required, such as where a customer has ceased self-employment or no longer meets the Self Assessment criteria.

Penalty notices are issued automatically and therefore all customers who miss the filing deadline will receive a filing penalty.

The tables below set out the number of fixed £100 penalties raised for late filing, the daily penalties issued for late filing and the values of late filing penalties paid for each tax year since 2020.

Table 1: Fixed £100 penalties raised for late filing

Table 2: Daily penalties issued for late filing

The figures in tables 1 and 2 are rounded to the nearest 10,000, and are correct as of December 2025.

Table 3 – Values of late filing penalties paid for each tax year since 2020

The figures in table 3 are rounded to the nearest £1m and are correct as of December 2025.

Notes for tables 1 – 3:

1. Tax year relates to the year associated with the return, not the year the penalty was issued, e.g. if someone submits their Self Assessment return for the year 2019/20 in 2021, the penalty would be associated with the 2019/20 tax year in the data above.
2. Figures are not final as penalties continue to be charged and collected for previous years.
3. Caution should be applied when comparing across years, as the sum of penalties collected will continue to rise as returns come in and the population grows.
4. It is possible for an individual to receive multiple sets of penalties.
5. Penalties in the tables above include penalties for individuals and for partnerships.
6. Penalty data for the tax year 2024/25 is not yet available as the online return deadline for that tax year is 31 January 2026.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what recent assessment she has made of the effectiveness of HMRC’s reminders, app notifications and communications in reducing the level of last-minute self assessment tax return filings.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

HMRC app users can choose to enable ‘push notifications’ to receive a variety of updates, including payment notifications. At present, this feature operates on an ‘all or nothing’ basis, meaning users cannot select only payment notifications. Since the app launched, over 5.3 million users have opted to enable push notifications, although some may have subsequently chosen to disable them.

HMRC regularly shares guidance and updates to help taxpayers stay safe online and protect themselves from scams and fraudulent messages, particularly during the Self Assessment period.

They include practical advice and links to relevant materials in their Self Assessment emails, social media content, radio broadcasts, press releases, GOV.UK guidance and through other communication products.

For example, the following press releases regarding Self Assessment scams were published in August and December 2025 respectively:

https://www.gov.uk/government/news/scams-warning-as-self-assessment-customers-targeted

https://www.gov.uk/government/news/4800-self-assessment-scams-reported

HMRC’s guidance on phishing and scams can be found here: https://www.gov.uk/government/collections/hmrc-phishing-and-scams-detailed-information

Alongside communications regarding avoiding scams, HMRC also uses a range of communication activity to support customers to file their Self Assessment return on time. This starts with the notice to file issued to all relevant customers in April and with reminders issued directly to customer’s Personal Tax Accounts (PTA) and HMRC app or by letter, email and text. HMRC also encourages customers to file on time through their annual multi channel communications campaign.

A wide range of online help and support is available on GOV.UK. This includes guidance notes and help sheets, as well as online webinars and recorded videos on YouTube covering various Self Assessment scenarios.

In addition, there is information on GOV.UK on how a customer can ask for the requirement to file a Self Assessment tax return to be withdrawn if they no longer meet the Self Assessment criteria. This can be done through HMRC’s digital services, via their PTA or by calling HMRC.

Customers are also able to use the services of an agent to file their returns. In 2024/25, 59% of the Self Assessment population was represented. HMRC works closely with agent representative bodies to encourage the early filing of returns.

HMRC monitors the effectiveness of their communications. Last year, over 90% of customers filed their Self Assessment return on time. The Self Assessment campaign tracking report 2024 to 2025 can be found here: https://www.gov.uk/government/publications/self-assessment-campaign-tracking-2024-to-2025-report/self-assessment-campaign-tracking-report-2024-to-2025

Late filing penalties incentivise good filing behaviours. They are an important feature of tax administration to encourage taxpayers to meet their obligations and to provide sanctions for those who do not.

All customers have the right to appeal against late filing penalties within 30 days of the date of the penalty notice. HMRC will cancel penalties where a customer can demonstrate that they had a reasonable excuse for the failure to file their return on time and the failure was remedied shortly after the reasonable excuse ceased. HMRC will also cancel any late filing penalties when a return is not required, such as where a customer has ceased self-employment or no longer meets the Self Assessment criteria.

Penalty notices are issued automatically and therefore all customers who miss the filing deadline will receive a filing penalty.

The tables below set out the number of fixed £100 penalties raised for late filing, the daily penalties issued for late filing and the values of late filing penalties paid for each tax year since 2020.

Table 1: Fixed £100 penalties raised for late filing

Table 2: Daily penalties issued for late filing

The figures in tables 1 and 2 are rounded to the nearest 10,000, and are correct as of December 2025.

Table 3 – Values of late filing penalties paid for each tax year since 2020

The figures in table 3 are rounded to the nearest £1m and are correct as of December 2025.

Notes for tables 1 – 3:

1. Tax year relates to the year associated with the return, not the year the penalty was issued, e.g. if someone submits their Self Assessment return for the year 2019/20 in 2021, the penalty would be associated with the 2019/20 tax year in the data above.
2. Figures are not final as penalties continue to be charged and collected for previous years.
3. Caution should be applied when comparing across years, as the sum of penalties collected will continue to rise as returns come in and the population grows.
4. It is possible for an individual to receive multiple sets of penalties.
5. Penalties in the tables above include penalties for individuals and for partnerships.
6. Penalty data for the tax year 2024/25 is not yet available as the online return deadline for that tax year is 31 January 2026.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps she is taking to ensure that consumers understand the contractual obligations they enter when signing digital or electronic agreements with claims management or legal services firms.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

The legal and claims management sectors are regulated independently of government. The Solicitors Regulation Authority (SRA) is responsible for regulating the professional conduct of solicitors and most law firms in England and Wales, including claims management activities they undertake. The Financial Conduct Authority (FCA) regulates specified claims management activities carried out by claims management companies.

The government supports the action taken by the FCA and the SRA to ensure consumers receive clear and fair information before entering digital or electronic agreements.

The FCA requires claims management firms to ensure that all digital and electronic agreements are clear, fair, and not misleading, and that customers fully understand the agreement and services before signing. FCA action on misleading online promotions led to 9,197 promotions being withdrawn by claims management firms in 2024.

The SRA requires firms to provide clear information before any agreement is entered into – including about costs, termination provisions and ensuring proper client authority – whether instructions are given in person or online.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will make an assessment of the potential merits of reviewing the confidentiality agreements relating to RBS Global Restructuring Group.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

The Government currently has no plans to review the confidentiality agreements relating to RBS Global Restructuring Group.

The Government has been clear that the inappropriate treatment of companies by RBS GRG was unacceptable. RBS rightly apologised for these mistakes and set up a scheme to compensate victims. The complaints process for customers in scope, as undertaken by Sir William Blackburne, is concluded, and the FCA published its final report in relation to RBS GRG in 2019.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what recent assessment she has made of the potential impact of rising household costs on working parents.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

The Government recognises that everyday costs remain too high for many households, including working parents. This is why, at the Budget, the Government took action to bear down on prices and help cut cost of living pressures by targeting everyday expenses.

This includes taking an average of £150 off household energy bills from April 2026, expanding the £150 Warm Home Discount to six million lower-income households, freezing regulated rail fares and NHS prescription fees for one year, and extending the 5p fuel duty cut until the end of August 2026.

The Government is also committed to making renting easier and more affordable. The Renters’ Rights Act 2025 will strengthen protections for private renters and help tenants challenge unreasonable rent increases.

Alongside this, the Government is supporting working families by removing the two-child limit in Universal Credit, increasing the National Living Wage to £12.71 per hour from April 2026, extending the £3 bus cap to March 2027, expanding free breakfast clubs, widening free school meals eligibility, and increasing support with childcare costs through Universal Credit.

The Bank of England has cut Bank Rate six times since the election as inflationary pressures have eased, helping to reduce borrowing costs for households.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps she is taking to support working parents with rising household costs.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

The Government recognises that everyday costs remain too high for many households, including working parents. This is why, at the Budget, the Government took action to bear down on prices and help cut cost of living pressures by targeting everyday expenses.

This includes taking an average of £150 off household energy bills from April 2026, expanding the £150 Warm Home Discount to six million lower-income households, freezing regulated rail fares and NHS prescription fees for one year, and extending the 5p fuel duty cut until the end of August 2026.

The Government is also committed to making renting easier and more affordable. The Renters’ Rights Act 2025 will strengthen protections for private renters and help tenants challenge unreasonable rent increases.

Alongside this, the Government is supporting working families by removing the two-child limit in Universal Credit, increasing the National Living Wage to £12.71 per hour from April 2026, extending the £3 bus cap to March 2027, expanding free breakfast clubs, widening free school meals eligibility, and increasing support with childcare costs through Universal Credit.

The Bank of England has cut Bank Rate six times since the election as inflationary pressures have eased, helping to reduce borrowing costs for households.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she plans to introduce tax incentives for businesses to upgrade their cyber security infrastructure.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The government is committed to strengthening cyber security across the UK. The National Cyber Security Centre (NCSC) provides a range of tools, guidance and support to businesses to improve their cyber security. At last year's Spending Review, the government increased the Single Intelligence Account's budget by £1 billion over the Spending Review period, which funds the critical cybersecurity work conducted by NCSC.

The existing tax regime already provides relief for IT and digital expenditure. Day-to-day IT costs are deductible at 100% rate as revenue expenditure. Longer-term investments may qualify for capital allowances, including full expensing and the Annual Investment Allowance, which provide 100% relief over the costs in the year of expenditure, or the Intangibles Fixed Assets regime, which also provides 100% relief over time. The Government keeps all taxes under review.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what percentage of personal banking transactions are completed digitally for each of the past 3 years.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

Whilst the Government does not hold data on the percentage of personal banking transactions that are completed digitally for each of the past 3 years specifically, the Financial Conduct Authority’s Financial Lives Survey collects data regarding digital banking on a biannual basis.

According to the most recent Financial Lives Survey, in May 2024 93% of UK adults banked online or using a mobile app. This included 83% of adults aged 75+. This increased from 88% of UK adults who banked digitally in May 2022, 85% of UK adults in May 2020, and 78% of UK adults in 2017.

According to UK Finance’s report on the UK Payments Market, in 2024 for the first time, more consumers used mobile banking accessed via phone than online banking via laptop or desktop computer. 75% of UK adults are users of mobile banking. This led to a growth in Faster Payments to 5.6 billion payment transactions, increasing by 14% compared to 2023, overtaking cash and Direct Debit as the second most frequently-used payment method in the UK.

More information on digital payments over the last three years can be found in the annual summary documents on UK Finance’s website.

Question to the HM Treasury:

To ask His Majesty's Government what steps they are taking to support banks to overcome the barriers to the adoption of advanced fintech and artificial intelligence systems posed by outdated information technology infrastructure.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

The government believes that the safe adoption of artificial intelligence (AI) by the financial services (FS) sector is a major strategic opportunity, with the potential to power growth across the UK. This includes banking which, as highlighted in the AI in Financial Services Survey led by the Financial Conduct Authority and the Bank of England, already benefits from AI innovations. Use cases mentioned include cyber security and fraud detection functions.

The government and the regulators are taking a pro-innovation stance to AI regulation across the economy including in financial services; and we are committed to continuing engagement with the sector and working with the regulators to monitor developments.

As part of the government’s Financial Services Growth and Competitiveness Strategy, the government will shortly be appointing a Financial Services AI Champion to act as a catalyst for AI adoption and innovation in the sector.

Question to the HM Treasury:

To ask His Majesty's Government what assessment they have made of the participation of the UK's software and technology sectors in initial public offerings and the implications of this for the UK's fintech ecosystem.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

The government has delivered an ambitious programme of reforms to make it easier for all firms, including fintechs, to list and raise capital on UK markets. This includes overhauling the Prospectus Regime and Listing Rules, providing more flexibility to firms and founders raising capital on UK markets.

At Mansion House, the Chancellor also announced the formation of a Listings Taskforce, to support businesses to list and grow in the UK, and the Financial Services Growth and Competitiveness Strategy, which sets out a comprehensive package of reforms to maintain the UK’s global leadership in Fintech. Officials and ministers regularly engage with industry leaders on sector developments.

The Government does not usually comment on specific movements in financial markets.

Question to the HM Treasury:

To ask His Majesty's Government what assessment they have made of recent trends in UK equity fund outflows and changes in investor asset allocation, and the implications for UK capital markets and investment.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

The government has delivered an ambitious programme of reforms to make it easier for all firms, including fintechs, to list and raise capital on UK markets. This includes overhauling the Prospectus Regime and Listing Rules, providing more flexibility to firms and founders raising capital on UK markets.

At Mansion House, the Chancellor also announced the formation of a Listings Taskforce, to support businesses to list and grow in the UK, and the Financial Services Growth and Competitiveness Strategy, which sets out a comprehensive package of reforms to maintain the UK’s global leadership in Fintech. Officials and ministers regularly engage with industry leaders on sector developments.

The Government does not usually comment on specific movements in financial markets.

Found: HM Treasury should extend its requirement in Managing Public Money for a Fraud Risk Assessment on all

Found: Regulation VFM, National Audit Office, and Edward Pinney, Alternate Treasury Officer of Accounts, HM Treasury

Found: Regulation VFM, National Audit Office, and Edward Pinney, Alternate Treasury Officer of Accounts, HM Treasury

Found: @parliament.uk www.parliament.uk/lords Lord Livermore Financial Secretary to the Treasury HM Treasury

Found: HM Treasury, 1 Horse Guards Road, London, SW1A 2HQ OFFICIAL OFFICIAL Lord Carlile of Berriew

Found: long- standing precedent in UK trade arrangements.197 The Committee wrote to the Home Office and HM Treasury

Found: What role can HMT and the National Infrastructure and Service Transformation Authority (NISTA) play in

Found: Producer Responsibility (EPR) managed by DEFRA just as excise taxes are going up as designated by HM Treasury

Found: Fragmentation of responsibility At present:  Business and growth policy sits primarily with DBT and HMT

Found: from Institute of Directors (PRO0138) Page 1 Rt Hon Rachel Reeves MP Chancellor of the Exchequer HM Treasury

Found: effectively, government needs a centralised infrastructure strategy that aligns the objectives of HM Treasury

Found: would have positive spillover effects for both the hospitality sector and the fiscal position of HM Treasury

Found: effectively, government needs a centralised infrastructure strategy that aligns the objectives of HM Treasury

Found: would have positive spillover effects for both the hospitality sector and the fiscal position of HM Treasury

Found: A joint DBT–HMT review should assess how regulators can adopt this approach effectively, supported by

Found: A joint DBT–HMT review should assess how regulators can adopt this approach effectively, supported by

Found: taskforce represents a step in the right direction, coordination between the Home Office, HMRC and HM Treasury

Found: growth.1 This was reflected in the Harrington Review of Foreign Direct Investment, commissioned by HM Treasury

Found: senior official as a cross-Whitehall ‘account manager’ to coordinate work across DBT, DfT, DESNZ and HMT

Found: While HM Treasury and the Department for Business and Trade clearly have a significant role to play

Found: FLA and member engagement with Government departments, notably HM Treasury, and the Financial Conduct

Found: after the DBT closed its consultation on the opt-out collective actions regime, in late October, HM Treasury

Found: Coordination: Establish a ULDP/PPY Taskforce chaired by DBT with OPSS, ONS, DSIT, DEFRA, HMT, CMA, BSI

Found: Written submission from The Financial Times (PRO0049) 11 HM Treasury itself has yet to model the impact

Found: Strategy and Coordination There can at times be a lack of coherence between DSIT, DBT, MHCLG and HM Treasury

Found: Scotland’s template could be followed by HM Treasury, providing funding for the National Network to

Found: 2023; and “Smarter Regulation: A Proliferation of Principles”, UK CLA Blog, 17 July 2024. 4 HM Treasury

Found: business registration guidance (Companies House under DBT), tax understanding (HMRC), access to capital (HMT

Found: Business Rates 2) We submitted evidence to HM Treasury as part of the ‘Transforming Business Rates’ consultation

Found: The ABPI is urgently requesting that HM Treasury work with the Department for Health and Social Care

Found: accountability through oversight structures. [8][9] 4.5.2 Effective delivery requires coordination across HM Treasury

Found: The council would work with HM Treasury, DBT and others to provide a mechanism to assess and assure

Found: per QALY, versus an inflation-adjusted level nearer £56,000 and a £70,000 QALY value used in the HM Treasury

Found: Cycle to Work scheme shows it would lead to a surge in activity participation, and savings to HM Treasury

Found: Investment, and Blair McDougall MP Minister for Small Business Department for Business and Trade & HM Treasury

Found: At the Spending Review 2025, HMT published a 25/26 RDEL allocation for the FCDO of £8.4bn (p48 of Spending

Found: figures My officials have assured me that the statement of funding policy provided by HMT

Found: lever): Home Office to publish a quarterly “end-to-end asylum system scorecard” agreed with HMCTS and HMT

Found: update on David Goldstone’s work and his views on the Programme (as outlined in the letter from HM Treasury

Found: Letter from the Permanent Secretary at HM Treasury relating to the Committee’s evidence session on 18

Found: to show they have strong risk controls and governance, as outlined in government standards (and the HMT

Found: transition to a self -funded model) to enable POL to settle its liabilities as they fall due, subject to HMT

Found: Kelly, Chief Analyst, National Audit Office, and David Fairbrother, Treasury Officer of Accounts, HM Treasury

Found: HM Treasury

Found: HM Treasury

Found: HM Treasury

Found: HM Treasury

Found: HM Treasury

Found: HM Treasury

Found: HM Treasury

Found: HM Treasury

Found: HM Treasury

Found: HM Treasury

Found: HM Treasury

Found: HM Treasury

Found: HM Treasury

Question to the Department for Education:

To ask the Secretary of State for Education, when updated guidance on electric car salary sacrifice schemes for multi-academy trusts will be published; and whether interim measures will be provided to allow trusts to implement schemes in the meantime.

Answered by Georgia Gould - Minister of State (Education)

New electric vehicle salary sacrifice schemes in the public sector are currently paused whilst a cross-government review on these schemes is undertaken by HMT. Academy trusts with existing schemes can keep them in place but not expand them by adding new members. The department will inform academy trusts when a decision has been made, and the Academy Trust Handbook will be updated accordingly.

Question to the Department of Health and Social Care:

To ask the Secretary of State for Health and Social Care, how much funding he plans to provide for the NHS in each of the next three financial years.

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

At the 2025 Spending Review, HM Treasury announced that the National Health Service would receive £204.9 billion in 2026/27, £215.4 billion in 2027/28, and £226.1 billion in 2028/29. Further information on the 2025 Spending Review is available at the following link:

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

Question to the Department of Health and Social Care:

To ask the Secretary of State for Health and Social Care, what assessment his Department has made of the potential impact on jobs and employment on changes in regulation in the dairy sector, including through the proposed revisions to the Nutrient Profiling Model, the Soft Drinks Industry Levy proposed inclusion of dairy products, the increase to employer’s National Insurance contributions, and packaging taxes.

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

The Soft Drinks Industry Levy (SDIL) and National Insurance contributions are the responsibility of HM Treasury and packaging taxes fall under the remit of the Department for Environment, Food, and Rural Affairs.

The Nutrient Profile Model (NPM) is under the remit of the Department of Health and Social Care. We are committed to updating the standards which underpin the advertising restrictions on television and online and the promotion restrictions in stores and their equivalent places online on ‘less healthy’ food and drink products. The NPM 2004/05 is plainly out of date and updating the standards will strengthen the restrictions by reflecting the latest dietary advice and more effectively target the products of most concern to childhood obesity. An impact assessment will be published alongside a consultation later this year.

It was announced at Budget 2025 that milk based and milk substitute drinks, for instance soya, almond, and/or oat, would be included in the scope of the SDIL from 1 January 2028. These reforms are not expected to have any significant macroeconomic impacts, including on employment, on the basis that the levy is limited to soft drinks, and an estimated 11% of United Kingdom soft drink sales will be affected. A full assessment of the impacts of these changes is included within the Strengthening the Soft Drinks Industry Levy – Summary of Responses document. This is available at the following link:

https://www.gov.uk/government/consultations/strengthening-the-soft-drinks-industry-levy/outcome/strengthening-the-soft-drinks-industry-levy-summary-of-responses#assessment-of-impacts

A Tax Information and Impact Note (TIIN) was published alongside the introduction of the bill, containing the changes to employer National Insurance contributions. The TIIN sets out the impact of the policy on the exchequer, the economic impacts of the policy, and the impacts on individuals, businesses, and civil society organisations, as well as an overview of the equality impacts. The Government protected the smallest hospitality businesses from recent changes to employer National Insurance by increasing the Employment Allowance to £10,500.

The Department for Environment, Food, and Rural Affairs published the updated impact assessment of the packaging Extended Producer Responsibility scheme in October 2024, which evaluated the overall effects on packaging producers, without disaggregating by sector.

Question to the Cabinet Office:

To ask His Majesty's Government, further to the Written Answer by Baroness Anderson of Stoke-on-Trent on 2 January (HL13204), whether they expect the overall Civil Service headcount to decrease, stay the same, or increase between this year and 2030.

Answered by Baroness Anderson of Stoke-on-Trent - Baroness in Waiting (HM Household) (Whip)

Departments are developing plans on the size and shape of their workforces as per the financial settlements that were agreed with HMT in the Spending Review and the priorities set by Ministers, including those set out in the Autumn Budget. These plans will take a whole workforce approach based on the cost of civil servants, Contingent Labour, Consultancy and Managed Services.

At an overall Civil Service level, we have set out plans to reduce back office costs by 16% over the next five years, delivering savings of over £2.2 billion a year by 2030 and targeting spending on front line services. The Civil Service is committed to publishing a Civil Service Strategic Workforce Plan this year, which will confirm more details about the plans for our workforce.

Question to the Cabinet Office:

To ask the Minister for the Cabinet Office, pursuant to the answer of 21 November 2025, to Question, 90238, on Government Communications Service: Staff, if he will publish the number of (a) headcount and (b) FTE Government Communication Service staff in each government department, central public body and Arm’s Length Body, including NHS, according to information collated in the most recent Government Communications Service audit; and what are the aggregate figures.

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

Please see the table below that contains the full-time equivalent figures for departments. These figures incorporate the ALBs, which are grouped under their respective sponsoring organisations.

Found: The Welsh Government’s resource block grant from the UK Government is reduced by this amount and HM Treasury

Found: The Welsh Government’s resource block grant from the UK Government is reduced by this amount and HM Treasury

Found: The Welsh Government’s resource block grant from the UK Government is reduced by this amount and HM Treasury

Found: . • Funding arrangements have been agreed with HM Treasury and will be from within the existing funding

Found: SESSION 2024–2026 21 JANUARY 2026 HC 1595 Regulating for growth Department for Business & Trade, HM Treasury

Found: (HMT), published its ‘New approach to ensure regulators and regulation support growth’ (the ‘Action

Found: SESSION 2024–2026 21 JANUARY 2026 HC 1595 Regulating for growth Department for Business & Trade, HM Treasury

Found: Roles and responsibilities 3 HM Treasury is responsible for paying Scottish income tax to the Scottish

Found: Roles and responsibilities 3 HM Treasury is responsible for paying Scottish income tax to the Scottish

Found: HM Treasury is responsible for paying Scottish income tax to the Scottish Government.

Found: 2024 Oct 2020 Allocation of initial £3.7 billion (spending review 2020) for the NHP Mar 2023 HM Treasury

Found: Funding will be agreed with HMT with reference to the manifesto commitment of £2.5bn to rebuild the

Found: We will support the Department for Business and Trade, HM Treasury, and the National Infrastructure

Found: We will support the Department for Business and Trade, HM Treasury, and the National Infrastructure

Found: long-term commitment to the UK’s cultural infrastructure, and reflects the leadership shown by DCMS and HM Treasury

Found: She has previously served as an Adviser to the UK Board of Trade and as a member of the HM Treasury-appointed

Found: HM Treasury: 46.1. United Kingdom Debt Management Office; 47.

Found: Quasi-experimental methods are recommended by the HM Treasury Green Book and Magenta Book as the most

Found: All appraisal has been estimated in line with His Majesty’s Treasury (HMT) Green Book and supplementary

Found: Instead, the government is allocating an additional £1.5 billion in capital from HM Treasury to the

Found: Instead, the government is allocating an additional £1.5 billion in capital from HM Treasury to the

Found: Instead, the government is allocating an additional £1.5 billion in capital from HM Treasury to the

Found: for the governance of assurance is covered in the Defence Operating Model and is aligned to the HM Treasury

Found: (London: HM Treasury) 15.

Found: Chandra will: Strengthen UK Government engagement with US business leaders - working with FCDO, DBT, HMT

Found: structure remains competitive to attract, retain, and motivate employees within the constraints set by HM Treasury

Found: Staff from seven government departments, including HM Treasury, will be based in the office.

Found: She has previously served as an Adviser to the UK Board of Trade and as a member of the HM Treasury-appointed

Found: The changes take effect from a date to be set by HM Treasury. The announced date is 1 April 2026.

Found: The rates will be set per sector in scope of CBAM and will be calculated and published by HM Treasury

Found: See Dasgupta, P, The Economics of Biodiversity: The Dasgupta Review, (London: HM Treasury, 2021).

Found: HM Treasury may provide that the relief applies where only one party is a public body.

Found: (the Industrial Development Advisory Board), and require final approval from DBT ministers and HM Treasury

Found: HM Treasury has allocated the CMA a funding settlement for 2026 to 2027 which includes a Resource Departmental

Found: This represents net expenditure, less income of £5.2m and includes £4.4m of HM Treasury ring- fenced

Found: The following set of Freedoms was approved by HM Treasury and Cabinet Office on 26 April

Found: Appropriate planning should be carried out to account for DCMS & HMT approval

Found: The following set of Freedoms was approved by HM Treasury and Cabinet Office on 26 April

Found: are exceptional reasons that render this inappropriate that have been agreed with HM Treasury

Found: are exceptional reasons that render this inappropriate that have been agreed with HM Treasury

Found: Appropriate planning should be carried out to account for DCMS & HMT approval

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Found: The Programme has undertaken a refresh of the Programme Business Case , securing HMT approval in June

Found: Whitehall Transfers and HM Treasury allocations to the Scottish Government (an increase of £79.5 million

Found: From: [redacted S.38(1)(b)] - HMT <[redacted S.38(1)(b)] @hmtreasury.gov.uk> Sent: 01 August 2025

Found: You have stated that one of the reason for delays was amendments to the HM treasury directions.What were

Found: Scottish Government uses governance processes in accordance with best practice as set out in the HM Treasury

Found: More broadly, the latest HMT average of new independent UK forecasts from December showed that UK GDP

Found: transactions in 2023-24 and 2024-25 to lead to lower revenues than in 2022-23 • Data from OBR and HMT

Found: The discount rate used is determined by the HM Treasury Green Book. 14 42.

Found: Paul has also held senior roles at HM Treasury, the Cabinet Office, and a local authority.

Found: Pensions in AME are fully funded by HM Treasury, so do not impact on the Scottish Government's spending

Found: for student loans outlay is provided as capital Annually Managed Expenditure (AME or CAME) by HM Treasury

Found: ’s experience in producing costings for UK and Scottish income tax policy changes on behalf of HM Treasury

Found: reprofiled into Financial Year 2026/2027 via arrangements the Welsh Government has agreed with HM Treasury