Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many Private Finance Initiative contracts include index‑linked payment mechanisms; and what the estimated additional cost has been as a result of inflation over the last five years.

Answered by James Murray - Chief Secretary to the Treasury

The Government’s preferred financing model for any type of infrastructure project is the one that offers the best value for money. Proposals are appraised on a case-by-case basis using the Green Book.

Public sector contracting authorities directly manage Private Finance Initiative (PFI) contracts and are responsible for monitoring and managing their respective contracts to ensure value for money.

Since 2020, the National Infrastructure and Service Transformation Authority (NISTA), formerly Infrastructure and Projects Authority, has provided advice and training directly to contracting authorities to support them in navigating issues relating to PFI projects (operational and expiry-related).

PFI payments are made by “unitary charge”, which are not broken down by underlying cost drivers. Therefore, the proportion of payments that are (a) capital repayment, (b) interest and (c) service charges is not readily available, nor is data on costs which have arisen because of inflation and indexing.

Data on PFI and PF2 projects can be found at the following weblink: PFI and PF2 projects: 2024 Summary Data - GOV.UK

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether her Department has reviewed opportunities to (a) renegotiate, (b) buy out and (c) reduce the long‑term cost of Private Finance Initiative contracts.

Answered by James Murray - Chief Secretary to the Treasury

The Government’s preferred financing model for any type of infrastructure project is the one that offers the best value for money. Proposals are appraised on a case-by-case basis using the Green Book.

Public sector contracting authorities directly manage Private Finance Initiative (PFI) contracts and are responsible for monitoring and managing their respective contracts to ensure value for money.

Since 2020, the National Infrastructure and Service Transformation Authority (NISTA), formerly Infrastructure and Projects Authority, has provided advice and training directly to contracting authorities to support them in navigating issues relating to PFI projects (operational and expiry-related).

PFI payments are made by “unitary charge”, which are not broken down by underlying cost drivers. Therefore, the proportion of payments that are (a) capital repayment, (b) interest and (c) service charges is not readily available, nor is data on costs which have arisen because of inflation and indexing.

Data on PFI and PF2 projects can be found at the following weblink: PFI and PF2 projects: 2024 Summary Data - GOV.UK

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps her Department is taking to monitor the financial resilience and tax arrangements of companies holding Private Finance Initiative contracts.

Answered by James Murray - Chief Secretary to the Treasury

The Government’s preferred financing model for any type of infrastructure project is the one that offers the best value for money. Proposals are appraised on a case-by-case basis using the Green Book.

Public sector contracting authorities directly manage Private Finance Initiative (PFI) contracts and are responsible for monitoring and managing their respective contracts to ensure value for money.

Since 2020, the National Infrastructure and Service Transformation Authority (NISTA), formerly Infrastructure and Projects Authority, has provided advice and training directly to contracting authorities to support them in navigating issues relating to PFI projects (operational and expiry-related).

PFI payments are made by “unitary charge”, which are not broken down by underlying cost drivers. Therefore, the proportion of payments that are (a) capital repayment, (b) interest and (c) service charges is not readily available, nor is data on costs which have arisen because of inflation and indexing.

Data on PFI and PF2 projects can be found at the following weblink: PFI and PF2 projects: 2024 Summary Data - GOV.UK

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what proportion of payments under Private Finance Initiative contracts in the last financial year related to (a) capital repayment, (b) interest and (c) service charges.

Answered by James Murray - Chief Secretary to the Treasury

The Government’s preferred financing model for any type of infrastructure project is the one that offers the best value for money. Proposals are appraised on a case-by-case basis using the Green Book.

Public sector contracting authorities directly manage Private Finance Initiative (PFI) contracts and are responsible for monitoring and managing their respective contracts to ensure value for money.

Since 2020, the National Infrastructure and Service Transformation Authority (NISTA), formerly Infrastructure and Projects Authority, has provided advice and training directly to contracting authorities to support them in navigating issues relating to PFI projects (operational and expiry-related).

PFI payments are made by “unitary charge”, which are not broken down by underlying cost drivers. Therefore, the proportion of payments that are (a) capital repayment, (b) interest and (c) service charges is not readily available, nor is data on costs which have arisen because of inflation and indexing.

Data on PFI and PF2 projects can be found at the following weblink: PFI and PF2 projects: 2024 Summary Data - GOV.UK

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment her Department has made of the value for money of Private Finance Initiative and PF2 contracts.

Answered by James Murray - Chief Secretary to the Treasury

The Government’s preferred financing model for any type of infrastructure project is the one that offers the best value for money. Proposals are appraised on a case-by-case basis using the Green Book.

Public sector contracting authorities directly manage Private Finance Initiative (PFI) contracts and are responsible for monitoring and managing their respective contracts to ensure value for money.

Since 2020, the National Infrastructure and Service Transformation Authority (NISTA), formerly Infrastructure and Projects Authority, has provided advice and training directly to contracting authorities to support them in navigating issues relating to PFI projects (operational and expiry-related).

PFI payments are made by “unitary charge”, which are not broken down by underlying cost drivers. Therefore, the proportion of payments that are (a) capital repayment, (b) interest and (c) service charges is not readily available, nor is data on costs which have arisen because of inflation and indexing.

Data on PFI and PF2 projects can be found at the following weblink: PFI and PF2 projects: 2024 Summary Data - GOV.UK

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what the annual cost to the public purse was of active Private Finance Initiative contracts in the most recent financial year for which data is available.

Answered by James Murray - Chief Secretary to the Treasury

The Government’s preferred financing model for any type of infrastructure project is the one that offers the best value for money. Proposals are appraised on a case-by-case basis using the Green Book.

Public sector contracting authorities directly manage Private Finance Initiative (PFI) contracts and are responsible for monitoring and managing their respective contracts to ensure value for money.

Since 2020, the National Infrastructure and Service Transformation Authority (NISTA), formerly Infrastructure and Projects Authority, has provided advice and training directly to contracting authorities to support them in navigating issues relating to PFI projects (operational and expiry-related).

PFI payments are made by “unitary charge”, which are not broken down by underlying cost drivers. Therefore, the proportion of payments that are (a) capital repayment, (b) interest and (c) service charges is not readily available, nor is data on costs which have arisen because of inflation and indexing.

Data on PFI and PF2 projects can be found at the following weblink: PFI and PF2 projects: 2024 Summary Data - GOV.UK

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how much has been paid in unitary charges under Private Finance Initiative contracts in each of the last ten financial years.

Answered by James Murray - Chief Secretary to the Treasury

The Government’s preferred financing model for any type of infrastructure project is the one that offers the best value for money. Proposals are appraised on a case-by-case basis using the Green Book.

Public sector contracting authorities directly manage Private Finance Initiative (PFI) contracts and are responsible for monitoring and managing their respective contracts to ensure value for money.

Since 2020, the National Infrastructure and Service Transformation Authority (NISTA), formerly Infrastructure and Projects Authority, has provided advice and training directly to contracting authorities to support them in navigating issues relating to PFI projects (operational and expiry-related).

PFI payments are made by “unitary charge”, which are not broken down by underlying cost drivers. Therefore, the proportion of payments that are (a) capital repayment, (b) interest and (c) service charges is not readily available, nor is data on costs which have arisen because of inflation and indexing.

Data on PFI and PF2 projects can be found at the following weblink: PFI and PF2 projects: 2024 Summary Data - GOV.UK

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what the projected cost is of Private Finance Initiative and PF2 contracts over their remaining lifetimes.

Answered by James Murray - Chief Secretary to the Treasury

The Government’s preferred financing model for any type of infrastructure project is the one that offers the best value for money. Proposals are appraised on a case-by-case basis using the Green Book.

Public sector contracting authorities directly manage Private Finance Initiative (PFI) contracts and are responsible for monitoring and managing their respective contracts to ensure value for money.

Since 2020, the National Infrastructure and Service Transformation Authority (NISTA), formerly Infrastructure and Projects Authority, has provided advice and training directly to contracting authorities to support them in navigating issues relating to PFI projects (operational and expiry-related).

PFI payments are made by “unitary charge”, which are not broken down by underlying cost drivers. Therefore, the proportion of payments that are (a) capital repayment, (b) interest and (c) service charges is not readily available, nor is data on costs which have arisen because of inflation and indexing.

Data on PFI and PF2 projects can be found at the following weblink: PFI and PF2 projects: 2024 Summary Data - GOV.UK

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what discussions her Department has had with regulators and industry on modernising the financial infrastructure related to property transactions.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

The Government regularly engages with lenders and regulators to discuss the housing market, including lenders’ mortgage lending practices which support property transactions.

The Ministry of Housing, Communities and Local Government is currently consulting on reforms to the home buying and selling process. The Government has made clear its objectives that reform should support faster, more reliable transactions and reduced fall throughs and risks.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what plans she has to extend the current section 33 Value Added Tax Act 1994 rule for school sixth forms to include further education colleges.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

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

For their non-business activity, FE colleges are unable to reclaim VAT incurred. We operate several VAT refund schemes for schools and academies. FE colleges do not meet the criteria for either scheme.

In relation to business activity, FE colleges enjoy an exemption from VAT which means that they do not have to charge VAT to students, but cannot recover it either. The Government is not currently planning to introduce a VAT refund scheme for FE institutions.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential socio-economic merits of a VAT relief scheme for Further Education colleges.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

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

For their non-business activity, FE colleges are unable to reclaim VAT incurred. We operate several VAT refund schemes for schools and academies. FE colleges do not meet the criteria for either scheme.

In relation to business activity, FE colleges enjoy an exemption from VAT which means that they do not have to charge VAT to students, but cannot recover it either. The Government is not currently planning to introduce a VAT refund scheme for FE institutions.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the annual cost to the logistics industry of the proposed pay-per-mile electric vehicle charging scheme.

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 taxation of motoring is a critical source of funding for public services and investment in infrastructure.

All UK-registered electric and plug-in hybrid cars will pay eVED. Other vehicle types such as vans, buses, coaches, motorcycles and HGVs will be out of scope of the tax upon its introduction. This is because the transition to electric for these vehicle types is less advanced than for cars at this stage.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps the Government is taking to protect the tax relief available to childminders under the current HMRC expenses agreement in light of the move Making Tax Digital, including the wear-and-tear allowance; and whether prior consultation will be issued before any changes.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

At Budget 2025 the Government confirmed that the standard rules for calculating income tax would apply to childminders who are mandated into Making Tax Digital (MTD). We will phase in this change between 2026 and 2028, in line with the MTD income thresholds.

Childminders can continue to claim tax relief for wear and tear by deducting the actual cost of buying, repairing or replacing items. They can also deduct the cost of business expenses such as utilities, cleaning and equipment. This ensures childminders receive tax relief for all of the costs that they incur in relation to their childminding business.

HMRC engaged with stakeholders, including Coram PACEY, on these changes before the Budget, and are actively working with them to help childminders with the transition, answer any queries they may have, and produce updated guidance in early 2026.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what is her Department's estimate for annual CPI inflation in (a) 2025-26, (b) 2026-27, (c) 2027-28 and (d) 2028-29 financial years.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

HM Treasury does not produce forecasts for the UK economy. Forecasting the economy is the responsibility of the independent Office for Budget Responsibility (OBR), which published its latest forecast on 26 November 2025.

In their most recent Economic and Fiscal Outlook, the OBR forecast CPI inflation to be 3.5% in 2025-26, 2.2% in 2026-27, 2.0% in 2027-28 and 2.1% in 2028-29.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps her Department is taking to ensure that the inclusion of unused pension funds in estates for Inheritance Tax purposes will not increase the time taken to process legacies to charities and families.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Most unused pension funds and death benefits payable from a pension will form part of a person’s estate for inheritance tax purposes from 6 April 2027. This removes distortions from changes that have been made to pensions tax policy over the last decade, which have led to pensions being openly used and marketed as a tax planning vehicle to transfer wealth, rather than as a way to fund retirement.

The government has taken steps to ensure that these changes strike a fair balance between beneficiaries of a deceased person’s pension benefits and beneficiaries of their wider estate. At Budget 2025, the government announced changes to help ensure that benefits payable from the deceased’s wider estate are not delayed unnecessarily if inheritance tax is also due on pension benefits. Personal representatives will be able to fund any inheritance tax attributable to the pension by directing pension scheme administrators to withhold 50% of taxable benefits for up to 15 months from the date of death. Personal representatives can then continue to distribute assets from the wider estate as normal.

To ensure that the process of calculating, reporting and paying inheritance tax does not take longer than necessary, the government will introduce regulations setting out deadlines for the parties involved to exchange information.

Most UK pensions schemes are discretionary, which means that the pension scheme trustees or manager have the final say on how death benefits are paid. They must exercise this power reasonably and in accordance with the scheme’s rules.

Members can complete an "expression of wish" or nomination form to indicate their preferred beneficiaries for death benefits. While trustees typically follow these wishes, they are not legally bound to do so. This flexibility allows them to consider other evidence, such as family circumstances at the time of death or wishes expressed in a will.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of limiting the relief from insurance premium under paragraph 3 of Schedule 7A to the Finance Act 1994 on disabled people.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

At Budget 2025 the government announced reforms to the Motability scheme which will save over £1 billion over the next five years.

The VAT relief for top-up payments made to lease more expensive vehicles will be removed for new leases from July 2026, and Insurance Premium Tax will apply at the standard rate to insurance contracts on the Scheme. The VAT reliefs on weekly lease costs and vehicle resale will remain in place, and the tax changes will not apply to vehicles designed, or substantially and permanently adapted, for wheelchair or stretcher users.

These tax changes ensure Motability can continue to deliver for its customers, for example through the continued provision of a broad range of vehicle models available without any top-up payments. Further detail on the impacts of tax changes can be found in the Tax Impact and Information Note on GOV.UK Motability Scheme: reforming tax reliefs - GOV.UK.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of repealing item 14 of group 12 of Schedule 8 to the Value Added Tax Act 1994 on disabled people.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

At Budget 2025 the government announced reforms to the Motability scheme which will save over £1 billion over the next five years.

The VAT relief for top-up payments made to lease more expensive vehicles will be removed for new leases from July 2026, and Insurance Premium Tax will apply at the standard rate to insurance contracts on the Scheme. The VAT reliefs on weekly lease costs and vehicle resale will remain in place, and the tax changes will not apply to vehicles designed, or substantially and permanently adapted, for wheelchair or stretcher users.

These tax changes ensure Motability can continue to deliver for its customers, for example through the continued provision of a broad range of vehicle models available without any top-up payments. Further detail on the impacts of tax changes can be found in the Tax Impact and Information Note on GOV.UK Motability Scheme: reforming tax reliefs - GOV.UK.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 17 December 2025 to Question 99189 on Private Rented Housing: Income Tax, whether her Department has made an assessment.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Office for Budget Responsibility engages with the Treasury on the potential impacts of policy measures as part of standard Budget processes.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, in relation to changes to bring pensions pots into estates for Inheritance Tax purposes, whether the letter of wishes provided by a pension beneficiary or a will are intended to take precedence in the event that they differ.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Most unused pension funds and death benefits payable from a pension will form part of a person’s estate for inheritance tax purposes from 6 April 2027. This removes distortions from changes that have been made to pensions tax policy over the last decade, which have led to pensions being openly used and marketed as a tax planning vehicle to transfer wealth, rather than as a way to fund retirement.

The government has taken steps to ensure that these changes strike a fair balance between beneficiaries of a deceased person’s pension benefits and beneficiaries of their wider estate. At Budget 2025, the government announced changes to help ensure that benefits payable from the deceased’s wider estate are not delayed unnecessarily if inheritance tax is also due on pension benefits. Personal representatives will be able to fund any inheritance tax attributable to the pension by directing pension scheme administrators to withhold 50% of taxable benefits for up to 15 months from the date of death. Personal representatives can then continue to distribute assets from the wider estate as normal.

To ensure that the process of calculating, reporting and paying inheritance tax does not take longer than necessary, the government will introduce regulations setting out deadlines for the parties involved to exchange information.

Most UK pensions schemes are discretionary, which means that the pension scheme trustees or manager have the final say on how death benefits are paid. They must exercise this power reasonably and in accordance with the scheme’s rules.

Members can complete an "expression of wish" or nomination form to indicate their preferred beneficiaries for death benefits. While trustees typically follow these wishes, they are not legally bound to do so. This flexibility allows them to consider other evidence, such as family circumstances at the time of death or wishes expressed in a will.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the answer of 15 December 2025 to Question 97528 on Electronic Cigarettes: Public Houses, whether a pub vaping ban would constitute a material change of circumstances for the purposes of the Valuation Office Agency’s valuation of pubs.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

A vaping ban in pubs would not constitute a material change of circumstance that would impact the rating assessment of a property.

Section 14 of the Non-Domestic Rating Act 2023 in England, and in Wales, The Valuation for Rating (Prescribed Assumptions) (Wales) Regulations 2023, determined that any subsequent changes to legislation, government advice or policy could not be taken into account when determining the rateable value of a property.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether there will be an exemption for the council tax surcharge for dwellings occupied by a Church of England Minister of Religion.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The High Value Council Tax Surcharge (HVCTS) is a new charge on owners of residential property in England worth £2 million or more in 2026, taking effect in April 2028. Owners, not residents, will pay the surcharge. The government will consult on potential exemptions and reliefs in the spring.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of changes to employer National Insurance contributions on labour-intensive hospitality businesses.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

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

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

We are determined to support hospitality businesses and help them succeed. The National Licensing Policy Framework for England and Wales set a new strategic direction for licensing authorities to have more regard for growth. We are exploring planning reforms to help pubs and hospitality expand and will appoint a Retail and Hospitality Envoy in the coming weeks to champion the sector. Furthermore, the Hospitality Support Fund has helped pubs in rural areas to diversify, ensuring they can continue in their role as vital community hubs. We have also introduced a new Community Right to Buy, the English Devolution Bill will ban upward only rent reviews, and the Pride in Place programme will provide up to £5bn over 10 years to support our high streets.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what was the average mean Rateable Value of a hereditament on the (a) 2023 Rating List and (b) 2026 Rating List, with the Valuation Office Agency's special category code of (i) 227 Public Houses/Pub Restaurants (Inc. Lodge) (National Scheme), (ii) 226 Public House/Pub Restaurants (National Scheme), (iii) 234 Restaurants, (iv) 238 Roadside Restaurants (National Scheme), (v) 409 Cafes, (vi) 500 Cafes/Restaurants Within/Part of Specialist Property, (vii) 060 Clubhouses, (viii) 061 Licensed Sports, Social and Private Members Clubs, (ix) 062 Coaching Inns and (x) 303 Bars (Valued on Floor Space).

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Relevant data can be found here: Change in rateable value of rating lists, 2026 Revaluation

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how does the Valuation Office estimate the value of a garden when valuing a dwelling for council tax in (a) England and (b) Wales.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Gardens are not valued separately or in isolation for Council Tax. They are reflected within a property’s overall Council Tax assessment.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether the Government holds national data on which individual hereditaments claimed Retail, Hospitality and Leisure rate relief in (a) 2024-25 and (b) 2025-26.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Government does not hold national data on which individual hereditaments claimed Retail, Hospitality and Leisure rate relief in (a) 2024-25 and (b) 2025-26.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential cumulative impact of business rates, VAT, alcohol duty and employer National Insurance contributions on levels of profitability in the hospitality sector.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Government has assessed the cumulative impacts of measures announced over recent Budgets on businesses and households. Taken together, these measures raise revenue to support the public finances in a fair way, whilst providing targeted support. The Government recognises that recent policy changes will have combined effects on some businesses. Where changes are made, relevant assessments and impact notes are published to inform stakeholders. The Treasury continues to engage with affected sectors to understand the challenges they face and to ensure the UK remains a competitive place to do business. We will continue to monitor the situation closely and keep our policy approach under review, with future tax decisions taken at fiscal events under the normal process.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what is the statutory basis for the Valuation Office Agency to publish and share the council tax valuation list, and the banding of each dwelling, on gov.uk.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Section 28(1) of the Local Government Finance Act 1992 provides the statutory basis for publishing and sharing the Council Tax valuation list.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what is the total increase in business rates for 2026/27, compared to 2025/26, across the entire NHS estate.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Government does not hold data on the total increase in business rates across the entire NHS estate in (a) 2026-27 compared to (b) 2025-26. 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, how many (a) hotels, (b) bed and breakfasts, (c) guest houses and (d) overnight camping groups are valued for business rates in England.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Statistics detailing the number of properties categorized by their property type in the draft 2026 Rating List can be found here: Change in rateable value of rating lists, 2026 Revaluation

This information is broken down by Special Category code in the downloadable spreadsheet, titled “RVL_4_2”.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many hereditaments are there with a Rateable Value of £500,000 or over in the 2026 Rating List, by Special Category code; and what is the average Rateable Value of a hereditament in that Special Category amongst the subset of those with a Rateable Value of £500,000, according to information held by the Valuation Office Agency.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Statistics detailing the number of properties within a range of Rateable Values in the draft 2026 Rating List can be found here: Change in rateable value of rating lists, 2026 Revaluation

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how much have business rates increased for Hinchingbrooke Hospital for the 2026-2027 financial year .

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Government cannot comment on the bills of individual ratepayers.

I recommend that Hinchingbrooke Hospital get in contact with their local authority for any questions regarding their business rates bill.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether HM Revenue and Customs has updated its assessment of the number of suicides linked to the loan charge since January 2023; and whether the Government plans to publish updated figures on a routine basis.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Government promised to commission a new independent review of the loan charge and that is what it delivered. The purpose of the review was to bring the matter to a close for people who have not settled and paid their loan charge liabilities. The Government accepted all but one of the review’s recommendations and in a number of instances has decided to go further.

Most notably, we decided to write off the first £5,000 of everyone’s liability, providing significant relief to those with the lowest liabilities who are more likely to have been lower earners and targeting support at those who most need it. Because of the decisions the Government has taken, around 30 percent of people within scope of the review could have their liabilities removed entirely. Most other individuals will see their liabilities reduced by at least half.

HMRC are committed to supporting customers through this process and are working hard to give them certainty on their tax positions as quickly as possible. This includes a dedicated service to guide customers through the settlement process and provide extra support for those who need it. Anyone who is worried about a tax liability should get in touch with HMRC as soon as possible. HMRC can provide reasonable adjustments to meet an individual’s needs and is working with Samaritans to provide guidance to advisors and signposting taxpayers where needed to a dedicated Samaritans helpline.

Any loss of life is a tragedy. The government and HMRC take the safeguarding of individuals and issues relating to loss of life extremely seriously. HMRC has a statutory obligation to refer incidences of death or serious injury of a customer, where there is an indication that HMRC contact may have directly or indirectly contributed to the event, to external oversight bodies. Since March 2019, HMRC has made eleven referrals to the Independent Office for Police Conduct where a taxpayer has sadly taken their life and had used a disguised remuneration scheme. HMRC does not currently have arrangements in place to routinely publish these figures.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps HMRC is taking to ensure compliance with the new VAT rules for private hire vehicle operators following the closure of access to the Tour Operators Margin Scheme.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

HMRC is undertaking a range of measures to ensure compliance with the new VAT rules for private hire vehicle operators (“PHVOs”) following the changes made to the Tour Operators’ Margin Scheme (“TOMS”). These measures include publishing a Revenue and Customs Brief (“R&CB”) to explain the legislative changes and to outline the correct processes for operators, working closely with industry stakeholders to address concerns and ensure that operators understand their obligations under the new rules. HMRC’s compliance procedures involve routine audits, risk assessments, and investigations of discrepancies to ensure that all businesses adhere to the VAT requirements. HMRC expects all businesses to comply with their tax obligations, however where they do not HMRC will take steps to correct errors and if necessary use their powers to recover unpaid VAT.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what is the mean Rateable Value of a public house in (a) 2025-26 under the current Rating List and (b) 2026-27 under the draft Rating List in each billing authority in England.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

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

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many new enquiries were opened into child benefit claims which were suspended from claimants as a result of data-sharing between HMRC and the Home Office in the period 1 to 31 December 2025.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

There were no new Child Benefit compliance enquiries opened using Home Office international travel data in the period 1st to 31st December 2025. This is because HMRC's focus during that period was on reviewing the c. 23,500 cohort.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment her Department has made of the combined impact of (a) business rates revaluation, (b) the Retail, Hospitality and Leisure discount and (c) recent changes to employment costs and alcohol duty on small and independent hospitality businesses.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Government has assessed the cumulative impacts of measures announced over recent Budgets on businesses and households. Taken together, these measures raise revenue to support the public finances in a fair way, whilst providing targeted support. The Government recognises that recent policy changes will have combined effects on some businesses. Where changes are made, relevant assessments and impact notes are published to inform stakeholders. The Treasury continues to engage with affected sectors to understand the challenges they face and to ensure the UK remains a competitive place to do business. We will continue to monitor the situation closely and keep our policy approach under review, with future tax decisions taken at fiscal events under the normal process.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential cumulative impact on public houses of business rates, employer National Insurance contributions and recent increases in the National Living Wage.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Government has assessed the cumulative impacts of measures announced over recent Budgets on businesses and households. Taken together, these measures raise revenue to support the public finances in a fair way, whilst providing targeted support. The Government recognises that recent policy changes will have combined effects on some businesses. Where changes are made, relevant assessments and impact notes are published to inform stakeholders. The Treasury continues to engage with affected sectors to understand the challenges they face and to ensure the UK remains a competitive place to do business. We will continue to monitor the situation closely and keep our policy approach under review, with future tax decisions taken at fiscal events under the normal process.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many estates were liable to inheritance tax passing on death in each parliamentary constituency, over the last five year period taken as a whole.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The estimated number of estates liable to Inheritance Tax, broken down by UK (Westminster) Parliamentary Constituency, is published annually as part of HMRC’s Inheritance Tax Liabilities statistics, and is available in Table 12.9 at: https://www.gov.uk/government/statistics/inheritance-tax-liabilities-statistics. The latest tax year for which statistics are available is 2022-23; data for earlier years are available on the National Archives website. Data for 2023-24 is scheduled to be published in July 2026 in the normal way.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment her department has made of the potential impact of (a) business rates, (b) VAT thresholds (c) Employer National Insurance Contributions and (d) other employer costs on non-alcoholic drink price inflation.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Forecasting the economy, including the impact of Government policy decisions on inflation, is the responsibility of the independent Office for Budget Responsibility (OBR). The OBR set out its assessment of policy measures in its Autumn Budget 2025 published on the 26^th of November. In their assessment, the OBR forecast that inflation had passed its peak and measures taken by the government at Budget will reduce Consumer Prices Index (CPI) inflation by 0.4 percentage points in 2026-27. This is the biggest near-term reduction in inflation due to Government policy ever forecast by the OBR at a single fiscal event, outside of a crisis, the OBR does not include a separate forecast for non-alcoholic drink price inflation

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what is the total cost to the public purse of money owed to HMRC in the form of unpaid (a) VAT and (b) corporation tax accrued since July 2024.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Our debt management workforce is deployed flexibly across all taxes to ensure efficient collection of debts owed and are not allocated to specific taxes. It is therefore not possible to provide a separate figure for staff working solely on VAT or corporation tax recovery.

HMRC publishes information on VAT and corporation tax losses in its Annual Report and Accounts, of which the most recent can be found here: HMRC Annual Report and Accounts 2024-25.

HMRC does not hold a separate breakdown of companies dissolved with unpaid VAT or corporation tax.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many companies owing unpaid (a) VAT and (b) corporation tax have been dissolved since July 2024.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Our debt management workforce is deployed flexibly across all taxes to ensure efficient collection of debts owed and are not allocated to specific taxes. It is therefore not possible to provide a separate figure for staff working solely on VAT or corporation tax recovery.

HMRC publishes information on VAT and corporation tax losses in its Annual Report and Accounts, of which the most recent can be found here: HMRC Annual Report and Accounts 2024-25.

HMRC does not hold a separate breakdown of companies dissolved with unpaid VAT or corporation tax.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many full time equivalent HMRC staff are working on unpaid (a) VAT and (b) corporation tax recovery.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Our debt management workforce is deployed flexibly across all taxes to ensure efficient collection of debts owed and are not allocated to specific taxes. It is therefore not possible to provide a separate figure for staff working solely on VAT or corporation tax recovery.

HMRC publishes information on VAT and corporation tax losses in its Annual Report and Accounts, of which the most recent can be found here: HMRC Annual Report and Accounts 2024-25.

HMRC does not hold a separate breakdown of companies dissolved with unpaid VAT or corporation tax.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to the removal of the automatic wear-and-tear allowance for childminders as part of the Making Tax Digital reforms, what steps she will take to ensure childminders receive tax relief for incidental expenses arising from the use of their home for their business.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

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

At Budget 2025 the Government confirmed that the standard rules for calculating income tax would apply to childminders who are mandated into Making Tax Digital (MTD). We will phase in this change between 2026 and 2028, in line with the MTD income thresholds. The threshold from April 2026 is £50,000 of qualifying income, reducing to £30,000 from April 2027 and £20,000 from April 2028.

Childminders can continue to claim tax relief for wear and tear by deducting the actual cost of buying, repairing or replacing items. They can also deduct the cost of business expenses such as utilities, cleaning and equipment. This ensures childminders receive tax relief for all of the costs that they incur in relation to their childminding business.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of the removal of the automatic wear-and-tear allowance on (a) growth in the childminding sector and (b) the number of childcare places available to parents.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

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

At Budget 2025 the Government confirmed that the standard rules for calculating income tax would apply to childminders who are mandated into Making Tax Digital (MTD). We will phase in this change between 2026 and 2028, in line with the MTD income thresholds. The threshold from April 2026 is £50,000 of qualifying income, reducing to £30,000 from April 2027 and £20,000 from April 2028.

Childminders can continue to claim tax relief for wear and tear by deducting the actual cost of buying, repairing or replacing items. They can also deduct the cost of business expenses such as utilities, cleaning and equipment. This ensures childminders receive tax relief for all of the costs that they incur in relation to their childminding business.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer on 8 December 2025 to Question 96643, whether she has any plans to require pensioners who received the state pension as their only income and consequently inherit part of (a) the basic state pension, (b) the additional state pension and (c) the new state pension following the death of their spouse or civil partner to pay income tax.

Answered by Torsten Bell - Parliamentary Secretary (HM Treasury)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer on 8 December 2025 to Question 96643, whether she has any plans to require pensioners who receive both the basic state pension and the additional state pension as their only income to pay income tax.

Answered by Torsten Bell - Parliamentary Secretary (HM Treasury)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of the Autumn Budget 2025 measures on VAT on private hire vehicles on (a) people with disabilities and (b) older people.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Private hire vehicle (PHV) services provided by VAT-registered businesses are, and always have been, subject to the standard rate of VAT (20%).

The Government’s announcement at Autumn Budget 2025 puts an end to the exploitation of a VAT administration scheme, designed for the tour operator sector, by a small number of large private hire vehicle operators seeking to pay a lower rate of VAT than others.

This won’t affect smaller operators outside London whose drivers contract directly with passengers, or black cabs, neither of which have attempted to exploit this scheme.

By making sure all operators pay their fair share, the Government expects to raise around £700m of tax revenue each year that it believes should already be being paid. Protecting this revenue is part of the Government’s tax reforms which have enabled us to protect payslips, cut energy bills and reduce borrowing.

Question to the HM Treasury:

To ask His Majesty's Government what estimate they have made of the total value of Russian Central Bank assets held in the UK.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

Assets belonging to the Central Bank of Russia have been immobilised in the UK and across the G7 through sanctions.

It is important any decision to release detail about the assets is taken on a collective G7 basis.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will make an estimate of the number of farms in Waveney Valley constituency that will no longer be impacted by Agricultural Property Relief due to the changes to IHT announced in December 2025.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Government announced on 23 December 2025 that the allowance for 100% rate of relief will be increased from £1 million to £2.5 million when it is introduced on 6 April 2026. This means a couple will now be able to pass on up to £5 million of agricultural or business assets tax-free between them, on top of the existing allowances such as the nil-rate band.

Information from claims is not recorded to enable regional breakdowns of the number of estates expected to be affected. Compared to Budget 2025, the expected number of estates across the UK 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.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what discussions she has had with the Financial Conduct Authority on the time taken for banks to pay refunds to victims of phishing scams; and if she will make an assessment of the potential impact of those delays on the level of refund available to customers.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

The Government takes the issue of fraud very seriously and is dedicated to protecting the public from this appalling crime. The Payment Systems Regulator (PSR) is the independent regulator with responsibility for the Authorised Push Payment (APP) scam reimbursement regime.

The PSR’s rules require in scope Payment Service Providers (PSPs) to reimburse victims of APP scams which take place over the Faster Payments System within five business days of making a claim. However, PSPs may take longer in specific circumstances, including where it may need more time to gather sufficient information from the victim or third parties to help assess the claim. The PSR monitors compliance with the reimbursement regime closely and has powers to take action where firms fall short of their obligations.

Treasury Ministers have meetings with a wide variety of organisations in the public and private sectors as part of the process of policy development and delivery. Details of ministerial meetings with external organisations on departmental business are published on a quarterly basis and are available at the link below. https://www.gov.uk/government/collections/hmt-ministers-meetings-hospitality-gifts-and-overseas-travel

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many taxpayers were owed repayments by HMRC in each year since 2020.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The tax system is designed to give repayments to taxpayers in a number of circumstances, for example where a customer claims an allowance or an expense, or where a company is due a VAT repayment. The tax revenue repayable by HMRC each year is published as part of HMRC’s Annual Report and Accounts. This information is available on GOV.UK:

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

There are many factors that influence whether a repayment is owed or not, such as a taxpayer instructing HMRC to retain credits to offset a future liability.

To calculate how many taxpayers were owed repayments by HMRC in each year since 2020 would exceed the cost threshold for answering parliamentary questions as the information (where it is available) is held on a number of different systems that would require separate interrogation and analysis to produce.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how much uncollected tax has been written off as unrecoverable by HMRC in each year since 2020.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

HMRC publishes the amount of tax written off each year in its Annual Report and Accounts. This information is available on GOV.UK.

https://www.gov.uk/government/collections/hmrcs-annual-report-and-accounts

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps she is taking to ensure delivery of pledged additional risk capital by signatories to the Mansion House Accord.

Answered by Torsten Bell - Parliamentary Secretary (HM Treasury)

In May 2025, 17 of the largest workplace pension providers signed the Mansion House Accord and voluntarily committed to invest at least 10 per cent of their defined contribution default funds in private markets by 2030, with at least half of that invested in the UK.The organising bodies of the Accord have committed to working with government and regulators to ensure that data demonstrating progress against the Accord will be tracked.

The government has a broad programme of reform which will facilitate pensions investment across the UK. The British Business Bank has launched an investment vehicle, the British Growth Partnership (BGP), and the new Venture Link initiative, to help pension funds invest more in UK venture opportunities. The Sterling 20 partnership was also established last year. The investor-led partnership between 20 of the UK’s largest pension funds and insurers is working with the government and the City of London Corporation to help ensure pension schemes have visibility of the range of investment opportunities in productive assets.

The government is also legislating in the Pension Schemes Bill for a reserve investment power, to act as a backstop to the Accord.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps she is taking to tackle vulnerabilities in property transactions, particularly in the handling and movement of large sums during settlement, in the Economic Crime Plan.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

The government’s Economic Crime Plan 2 has strengthened the UK’s defences against property‑related money laundering by enhancing transparency of land and overseas property ownership, improving data‑sharing and enforcement, and targeting higher‑risk activity in the property sector to better detect, disrupt and recover illicit assets.

The government’s Money Laundering Regulations ensure that those sectors most at risk of being abused for money laundering have appropriate risk-based controls in place. The regulations apply to all financial, legal and estate agency firms involved in property transactions, whether directly with the purchase, securing the funds, or setting up structures to hold property.

The government intends to develop a new public-private strategy focused on anti-money laundering and asset recovery in the coming months.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if her Department will publish information on the taxable status of, and taxes collected from, Libya’s frozen assets.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

We do not have this specific information. The UK’s tax system is not able to target specific tax rates at specific pots of money. The UK tends to apply tax to classes of transactions, rather than assets in situ.

Under all UK sanctions regimes, including the Libya Regulations, taxes and other payments may be made under licences and exceptions from frozen funds, subject to strict conditions. However, specific licence or exception related information is not available for publication to ensure and maintain confidentiality and to comply with UK data protection law.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps her Department is taking to ensure access to cheque deposit services in rural areas.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

The Government recognises the important role the Post Office plays in providing essential banking services, particularly in rural areas. The Post Office Banking Framework allows personal and business customers to withdraw and deposit cash, check their balance and pay bills at thousands of Post Office branches across the UK. Furthermore, the Post Office is required by the Department for Business & Trade to ensure that 95% of the total rural population across the UK is within 3 miles of their nearest Post Office.

Decisions about what services are available at the Post Office, such as cheque deposits, are made by the banks as part of their commercial arrangements.

Customers continue to have other options for paying in cheques, whether at local bank branches, by post, or digitally via mobile apps using cheque imaging technology. I have discussed this with Lloyds, who assure me customers are able to use freepost to deposit cheques without needing to travel, where branch or digital options are not suitable.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the answer of 19 November 2025 to Question 89480 on Jeffery Epstein, whether those records are held in (a) electronic and (b) hard copy format; and whether Ministerial private office records for 2009-10 are searchable electronically.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

HM Treasury’s private office records for 2009-10, including for ministerial meetings and correspondence, are held within HM Treasury’s archives in both digital and paper formats, and those in electronic format are searchable electronically.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what discussions she has had with regulators and industry on updating the financial infrastructure that underpins the movement of funds during property transactions.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

The Government regularly engages with lenders and regulators to discuss the housing market, including lenders’ mortgage lending practices which support property transactions.

The Ministry of Housing, Communities and Local Government is currently consulting on reforms to the home buying and selling process. The Government has made clear its objectives that reform should support faster, more reliable transactions and reduced fall throughs and risks.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of fragmented payment processes in property transactions on levels of fraud risk.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

The Government regularly engages with lenders and regulators to discuss the housing market, including lenders’ mortgage lending practices which support property transactions.

The Ministry of Housing, Communities and Local Government is currently consulting on reforms to the home buying and selling process. The Government has made clear its objectives that reform should support faster, more reliable transactions and reduced fall throughs and risks.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how much their Department has spent on (a) advertising and (b) marketing in each of the last three years.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

HMT’s spend on advertising and marketing in the last three financial years can be found summarized in the below table:

*All expenditure on advertising/marketing in 2024/25 can be attributed to costs associated with the sale of Natwest shares, which was entirely recharged back to Natwest group.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact on access to banking services of Lloyds Banking Group’s decision to discontinue cheque deposit services at Post Offices from 31 December 2025.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

The Government recognises the important role the Post Office plays in providing essential banking services, particularly in rural areas. The Post Office Banking Framework allows personal and business customers to withdraw and deposit cash, check their balance and pay bills at thousands of Post Office branches across the UK. Furthermore, the Post Office is required by the Department for Business & Trade to ensure that 95% of the total rural population across the UK is within 3 miles of their nearest Post Office.

Decisions about what services are available at the Post Office, such as cheque deposits, are made by the banks as part of their commercial arrangements.

Customers continue to have other options for paying in cheques, whether at local bank branches, by post, or digitally via mobile apps using cheque imaging technology. I have discussed this with Lloyds, who assure me customers are able to use freepost to deposit cheques without needing to travel, where branch or digital options are not suitable.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what discussions her Department has held with Lloyds Banking Group regarding its decision to remove cheque deposit services from Post Offices under Banking Framework 4.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

The Government recognises the important role the Post Office plays in providing essential banking services, particularly in rural areas. The Post Office Banking Framework allows personal and business customers to withdraw and deposit cash, check their balance and pay bills at thousands of Post Office branches across the UK. Furthermore, the Post Office is required by the Department for Business & Trade to ensure that 95% of the total rural population across the UK is within 3 miles of their nearest Post Office.

Decisions about what services are available at the Post Office, such as cheque deposits, are made by the banks as part of their commercial arrangements.

Customers continue to have other options for paying in cheques, whether at local bank branches, by post, or digitally via mobile apps using cheque imaging technology. I have discussed this with Lloyds, who assure me customers are able to use freepost to deposit cheques without needing to travel, where branch or digital options are not suitable.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the recent BankConfidential report entitled "Hidden Credit Lines – The Largest Fraud Anywhere Ever", and what steps she plans to take as a result.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

The Treasury is aware of the Bank Confidential report about former misconduct in SME banking. The Government also recognises the serious impact that issues of misconduct have had on small businesses in the UK.

I would refer the Honourable Member to an answer I gave recently on this topic (UIN 101305), on 6 January, in which I noted that successive governments and the financial services regulator, working with the financial sector, have taken steps aimed at addressing historical issues of SME misconduct, including through a range of compensation and redress schemes, some of which are ongoing.

The Government continues to keep the financial services regulatory framework under ongoing review, working closely with the Financial Conduct Authority.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to the value for money review of homelessness services announced in the Budget 2025 policy paper, (a) when this review is expected to begin and conclude and (b) what consultation will take place with voluntary-sector organisations delivering homelessness services.

Answered by James Murray - Chief Secretary to the Treasury

The review will commence in 2026, with the outputs considered as part of the Spending Review 2027.

The review will be a collaborative effort across government departments and external expertise will also be used to inform a comprehensive assessment of homelessness services. This will include expertise from frontline services, local government, and other voluntary and charity sector organisations.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to the Chancellor's written statement of 5 January 2026, UIN HCWS1219, whether the government's response to the Office for Budget Responsibility's Spring forecast will be an oral or written statement to Parliament.

Answered by James Murray - Chief Secretary to the Treasury

As set out in a written statement to Parliament last week, the Chancellor has asked the Office for Budget Responsibility (OBR) to prepare an economic and fiscal forecast for publication on 3 March 2026. The Chancellor will deliver an oral statement to the House in response.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to the Chancellor's written statement of 5 January 2026, UIN HCWS1219, whether she plans to respond to the OBR's Spring forecast in an oral statement.

Answered by James Murray - Chief Secretary to the Treasury

As set out in a written statement to Parliament last week, the Chancellor has asked the Office for Budget Responsibility (OBR) to prepare an economic and fiscal forecast for publication on 3 March 2026. The Chancellor will deliver an oral statement to the House in response.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact on levels of investment in the UK defence industry of the requirement under Commission Delegated Regulation (EU) 2020/1818 that Paris-aligned Benchmarks and UK Climate Transition Benchmarks exclude companies involved in activities related to controversial weapons; and whether the Government has evaluated any wider (a) economic and (b) investment impacts of that requirement.

Answered by James Murray - Chief Secretary to the Treasury

As set out in response to PQ UIN 43043 on 9 April 2025, The UK Benchmarks Regulation sets out the requirements for UK Climate Transition Benchmarks and UK Paris-aligned Benchmarks.

The Financial Conduct Authority (FCA) monitors and supervises benchmark administrators according to the Benchmarks Regulation . The FCA published a statement regarding their position on sustainability regulations and UK defence investment on 11 March 2025.

The Treasury launched a consultation on the future regulatory regime for benchmarks and benchmark administrators on 17 December 2025. This consultation seeks views on proposals to reform the UK’s existing benchmarks regime, including the Climate Transition Benchmark and Paris-Aligned Benchmark labels.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what analysis her Department has undertaken on the potential fiscal implications for future public spending decisions of altering the declining discount rate regime.

Answered by James Murray - Chief Secretary to the Treasury

The independent review of the Green Book discount rate will be published in the summer 2026.

Changes to the Green Book discount rate methodology will affect the appraisal of major infrastructure projects that involve benefits and costs well into the future.

The discount rate review will inform the government’s decisions on major projects at the next Spending Review. It will help to ensure that the government makes fair assessments of transformational projects that provide long-term benefits.

HM Treasury’s terms of reference for the discount rate review note that the lead authors should look at international comparisons to better inform their judgements on the UK approach.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of how changes to the discount rate methodology might affect the appraisal of major infrastructure projects in different UK regions.

Answered by James Murray - Chief Secretary to the Treasury

The independent review of the Green Book discount rate will be published in the summer 2026.

Changes to the Green Book discount rate methodology will affect the appraisal of major infrastructure projects that involve benefits and costs well into the future.

The discount rate review will inform the government’s decisions on major projects at the next Spending Review. It will help to ensure that the government makes fair assessments of transformational projects that provide long-term benefits.

HM Treasury’s terms of reference for the discount rate review note that the lead authors should look at international comparisons to better inform their judgements on the UK approach.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how her Department plans to account for international approaches to social discounting in informing the UK review of discounting in the Green Book.

Answered by James Murray - Chief Secretary to the Treasury

The independent review of the Green Book discount rate will be published in the summer 2026.

Changes to the Green Book discount rate methodology will affect the appraisal of major infrastructure projects that involve benefits and costs well into the future.

The discount rate review will inform the government’s decisions on major projects at the next Spending Review. It will help to ensure that the government makes fair assessments of transformational projects that provide long-term benefits.

HM Treasury’s terms of reference for the discount rate review note that the lead authors should look at international comparisons to better inform their judgements on the UK approach.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what recent assessment she has made of the potential impact of fuel margins on household finances and poverty levels.

Answered by James Murray - Chief Secretary to the Treasury

The Government recognises that households are still struggling with the impact of the cost of living on their finances. The Government notes the Competition and Markets Authority’s (CMA) annual road fuel monitoring report found that fuel margins remain persistently high and are not explained by operating costs. This indicates that competition in the road fuel retail market remains weak.

To address this, the Government is implementing Fuel Finder and extending the 5p fuel duty cut until the end of August 2026, with rates then gradually returning to March 2022 levels by March 2027.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether any staff (a) have and (b) will be made redundant following the closure of the Office for Value for Money.

Answered by James Murray - Chief Secretary to the Treasury

The Office for Value for Money (OVfM) successfully delivered on its remit.Its functions have been embedded within the Treasury, leaving a legacy of value for money improvements across the public sector.

OVfM was made up of a combination of HM Treasury employees and people on loan from other departments or public bodies. Staff on loan have returned to their home organisations and the permanent HM Treasury employees have either taken up new roles internally or left the department for new employers.

The independent Chair's contract ended alongside the closure of OVfM. An exit payment was not made.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate she has made of the number of Plan 2 student loan borrowers residing in Wales who will repay at the higher interest threshold as a result of the freeze to the Plan 2 repayment threshold.

Answered by James Murray - Chief Secretary to the Treasury

Education is a devolved matter. It is for the Welsh government to confirm threshold levels in Wales.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate she has made of the number of Plan 2 student loan borrowers residing in Wales who will begin making repayments as a result of the freeze to the Plan 2 repayment threshold.

Answered by James Murray - Chief Secretary to the Treasury

Education is a devolved matter. It is for the Welsh government to confirm threshold levels in Wales.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of the proposed reforms to Landfill Tax on the competitiveness and viability of the UK foundry sector; and what steps the Government is taking to ensure that any changes do not disproportionately affect small and medium-sized foundries.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Government recognises the importance of businesses in the foundry sector, which employ thousands of people across the UK and support critical supply chains.

The Government has listened to concerns from businesses and announced at Budget 2025 that it will not proceed with the plan to converge towards a single rate of Landfill Tax. Instead, the Government intends to prevent the gap between the two rates from widening further over the coming years.

The Government has also decided not to remove key exemptions to Landfill Tax including the water discounting scheme and Qualifying Fines regime, and is committed to continuing to work with businesses to develop new solutions that enable them to recycle more of the waste they produce.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate she has made of the change in the level of taxation for the average pub between 2024 and 2029.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

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

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what recent assessment she has made of support for pubs and breweries in light of the 40% business rates relief reducing in the same period as the VOA rate revaluation.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

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

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether the Valuation Office Agency has undertaken an assessment of the potential impact of Revaluation 2026 on the profit margins of public houses.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

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

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she had made of the potential implications for her policies that heat batteries do not qualify for VAT relief through the Energy Saving Materials framework, while being MCS-certified and eligible for support under the Boiler Upgrade Scheme in the same way as heat pumps.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Installations of qualifying energy-saving materials (ESMs) in residential accommodation and buildings used solely for a charitable purpose benefit from a temporary VAT zero rate until March 2027, after which they will revert to the reduced rate of VAT at five per cent. The list of qualifying ESMs, which includes but is not limited to heat pumps, can be found here: https://www.gov.uk/guidance/vat-on-energy-saving-materials-and-heating-equipment-notice-7086.

The Government assesses whether to add ESMs to this relief by evaluating them against the following tests: the primary purpose of the technology must be to improve energy efficiency and reduce carbon emissions; relieving the technology of VAT must be a cost effective lever for encouraging installations; and it must be practical for business to operate and for HMRC to administer.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she has considered adding heat batteries to the list of Energy Saving Materials.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Installations of qualifying energy-saving materials (ESMs) in residential accommodation and buildings used solely for a charitable purpose benefit from a temporary VAT zero rate until March 2027, after which they will revert to the reduced rate of VAT at five per cent. The list of qualifying ESMs, which includes but is not limited to heat pumps, can be found here: https://www.gov.uk/guidance/vat-on-energy-saving-materials-and-heating-equipment-notice-7086.

The Government assesses whether to add ESMs to this relief by evaluating them against the following tests: the primary purpose of the technology must be to improve energy efficiency and reduce carbon emissions; relieving the technology of VAT must be a cost effective lever for encouraging installations; and it must be practical for business to operate and for HMRC to administer.

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 Rateable Value on pubs.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

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

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many taxpayers received repayment interest from HMRC in each year since 2020.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The information is not held in the form requested and could be provided only at disproportionate cost.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many people paid late payment interest to HMRC in each year since 2020.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The information is not held in the form requested and could be provided only at disproportionate cost.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how much late payment interest was paid to HMRC in each year since 2020.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The information is not held in the form requested and could be provided only at disproportionate cost.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how much repayment interest was paid by HMRC in each year since 2020.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The information is not held in the form requested and could be provided only at disproportionate cost.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether the departing direct ministerial appointments in the Office for Value for Money will receive exit payments.

Answered by James Murray - Chief Secretary to the Treasury

The Office for Value for Money (OVfM) successfully delivered on its remit.Its functions have been embedded within the Treasury, leaving a legacy of value for money improvements across the public sector.

OVfM was made up of a combination of HM Treasury employees and people on loan from other departments or public bodies. Staff on loan have returned to their home organisations and the permanent HM Treasury employees have either taken up new roles internally or left the department for new employers.

The independent Chair's contract ended alongside the closure of OVfM. An exit payment was not made.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how much funding Staffordshire County Council has received from His Majesty’s Government since 1 May 2025.

Answered by James Murray - Chief Secretary to the Treasury

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment has been made of the potential impact of increases in business rates on employment levels in labour-intensive sectors.

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. 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, 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, what assessment her Department has made of the potential impact of potential reductions in dredging activity on levels of flood risk, in the context of (a) the removal of the Landfill Tax exemption for Air Pollution Control residues and (b) the Government’s flood prevention programme.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Government recognises the important role that the energy from waste, dredging and biomass sectors play in supporting the Government’s circular economy objectives.

The Government announced at Budget last year that it would remove the Landfill Tax exemption for stabilisers used in dredged material from April 2027 because it is inconsistent with the government’s circular economy ambitions. The decision followed on from a consultation on reform to the tax, during which the Government engaged with stakeholders in a range of sectors. This will not prevent the use of stabilisers, but it will encourage businesses to limit their use to what is necessary.

The Government do not expect the change to have a significant impact on flood risk management as most material removed during routine waterway maintenance is reused locally and deposited adjacent to the channel, avoiding the need for disposal at landfill sites.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of increases in dredging disposal costs arising from the removal of the Landfill Tax exemption for Air Pollution Control residues on trends in levels of frequency and scale of dredging of rivers, canals and ports.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Government recognises the important role that the energy from waste, dredging and biomass sectors play in supporting the Government’s circular economy objectives.

The Government announced at Budget last year that it would remove the Landfill Tax exemption for stabilisers used in dredged material from April 2027 because it is inconsistent with the government’s circular economy ambitions. The decision followed on from a consultation on reform to the tax, during which the Government engaged with stakeholders in a range of sectors. This will not prevent the use of stabilisers, but it will encourage businesses to limit their use to what is necessary.

The Government do not expect the change to have a significant impact on flood risk management as most material removed during routine waterway maintenance is reused locally and deposited adjacent to the channel, avoiding the need for disposal at landfill sites.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will make an estimate of the average annual cost to the energy from waste and biomass sectors of the removal of the Landfill Tax exemption for Air Pollution Control residues.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Government recognises the important role that the energy from waste, dredging and biomass sectors play in supporting the Government’s circular economy objectives.

The Government announced at Budget last year that it would remove the Landfill Tax exemption for stabilisers used in dredged material from April 2027 because it is inconsistent with the government’s circular economy ambitions. The decision followed on from a consultation on reform to the tax, during which the Government engaged with stakeholders in a range of sectors. This will not prevent the use of stabilisers, but it will encourage businesses to limit their use to what is necessary.

The Government do not expect the change to have a significant impact on flood risk management as most material removed during routine waterway maintenance is reused locally and deposited adjacent to the channel, avoiding the need for disposal at landfill sites.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of the (a) revaluation of pubs’ rateable values and (b) ending of the 40% business rates relief on (i) the financial viability of pubs and breweries and (iii) the wider economic and social contribution of those businesses; and if she will make an assessment of the potential merits of introducing a targeted, pub-specific relief.

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 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 Government is paying for this tax cut through higher rates on the top one per cent of most expensive properties. Large distribution warehouses, such as those used by online giants, will pay around £100m more in 2026/27, with this going directly to lower bills for in-person retail.

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 Call for Evidence, published at Budget, focuses on how reform of the business rates system can be used to incentivise and secure more investment by Britain’s businesses. This Call for Evidence builds on the findings of the Transforming Business Rates: Discussion Paper and asks stakeholders for more detailed evidence on how the business rates system influences investment decisions.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether her Department has had discussions with the Valuation Office Agency on mitigating business rates increases for pubs and breweries; and what steps she is taking to prevent sudden increases in bills for those businesses.

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 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 Government is paying for this tax cut through higher rates on the top one per cent of most expensive properties. Large distribution warehouses, such as those used by online giants, will pay around £100m more in 2026/27, with this going directly to lower bills for in-person retail.

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 Call for Evidence, published at Budget, focuses on how reform of the business rates system can be used to incentivise and secure more investment by Britain’s businesses. This Call for Evidence builds on the findings of the Transforming Business Rates: Discussion Paper and asks stakeholders for more detailed evidence on how the business rates system influences investment decisions.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what comparative assessment she has made of the impact of the business rates system on physical premises compared to online and out-of-town operators.

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 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 Government is paying for this tax cut through higher rates on the top one per cent of most expensive properties. Large distribution warehouses, such as those used by online giants, will pay around £100m more in 2026/27, with this going directly to lower bills for in-person retail.

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 Call for Evidence, published at Budget, focuses on how reform of the business rates system can be used to incentivise and secure more investment by Britain’s businesses. This Call for Evidence builds on the findings of the Transforming Business Rates: Discussion Paper and asks stakeholders for more detailed evidence on how the business rates system influences investment decisions.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment has been made of the long-term sustainability of the current business rates model for high street businesses.

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 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 Government is paying for this tax cut through higher rates on the top one per cent of most expensive properties. Large distribution warehouses, such as those used by online giants, will pay around £100m more in 2026/27, with this going directly to lower bills for in-person retail.

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 Call for Evidence, published at Budget, focuses on how reform of the business rates system can be used to incentivise and secure more investment by Britain’s businesses. This Call for Evidence builds on the findings of the Transforming Business Rates: Discussion Paper and asks stakeholders for more detailed evidence on how the business rates system influences investment decisions.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what analysis has been conducted into levels of disparity between business rates increases for bricks-and-mortar businesses compared to those for warehouse and distribution premises.

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 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 Government is paying for this tax cut through higher rates on the top one per cent of most expensive properties. Large distribution warehouses, such as those used by online giants, will pay around £100m more in 2026/27, with this going directly to lower bills for in-person retail.

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 Call for Evidence, published at Budget, focuses on how reform of the business rates system can be used to incentivise and secure more investment by Britain’s businesses. This Call for Evidence builds on the findings of the Transforming Business Rates: Discussion Paper and asks stakeholders for more detailed evidence on how the business rates system influences investment decisions.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she plans to publish an impact assessment of changes to business rates for the hospitality sector due to take effect from April 2026.

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 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 Government is paying for this tax cut through higher rates on the top one per cent of most expensive properties. Large distribution warehouses, such as those used by online giants, will pay around £100m more in 2026/27, with this going directly to lower bills for in-person retail.

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 Call for Evidence, published at Budget, focuses on how reform of the business rates system can be used to incentivise and secure more investment by Britain’s businesses. This Call for Evidence builds on the findings of the Transforming Business Rates: Discussion Paper and asks stakeholders for more detailed evidence on how the business rates system influences investment decisions.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of its business rates policies on small hospitality businesses.

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 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 Government is paying for this tax cut through higher rates on the top one per cent of most expensive properties. Large distribution warehouses, such as those used by online giants, will pay around £100m more in 2026/27, with this going directly to lower bills for in-person retail.

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 Call for Evidence, published at Budget, focuses on how reform of the business rates system can be used to incentivise and secure more investment by Britain’s businesses. This Call for Evidence builds on the findings of the Transforming Business Rates: Discussion Paper and asks stakeholders for more detailed evidence on how the business rates system influences investment decisions.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what modelling has been undertaken to assess the cumulative impact of business rates increases on high street viability over the next three years.

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 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 Government is paying for this tax cut through higher rates on the top one per cent of most expensive properties. Large distribution warehouses, such as those used by online giants, will pay around £100m more in 2026/27, with this going directly to lower bills for in-person retail.

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 Call for Evidence, published at Budget, focuses on how reform of the business rates system can be used to incentivise and secure more investment by Britain’s businesses. This Call for Evidence builds on the findings of the Transforming Business Rates: Discussion Paper and asks stakeholders for more detailed evidence on how the business rates system influences investment decisions.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate she has been of the number and proportion of hospitality businesses that will see an increase in their business rates liabilities between April 2025 and April 2028.

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 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 Government is paying for this tax cut through higher rates on the top one per cent of most expensive properties. Large distribution warehouses, such as those used by online giants, will pay around £100m more in 2026/27, with this going directly to lower bills for in-person retail.

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 Call for Evidence, published at Budget, focuses on how reform of the business rates system can be used to incentivise and secure more investment by Britain’s businesses. This Call for Evidence builds on the findings of the Transforming Business Rates: Discussion Paper and asks stakeholders for more detailed evidence on how the business rates system influences investment decisions.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate she has been of the cumulative change in business rates liabilities for hospitality businesses over the next three years.

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 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 Government is paying for this tax cut through higher rates on the top one per cent of most expensive properties. Large distribution warehouses, such as those used by online giants, will pay around £100m more in 2026/27, with this going directly to lower bills for in-person retail.

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 Call for Evidence, published at Budget, focuses on how reform of the business rates system can be used to incentivise and secure more investment by Britain’s businesses. This Call for Evidence builds on the findings of the Transforming Business Rates: Discussion Paper and asks stakeholders for more detailed evidence on how the business rates system influences investment decisions.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, on what date the Valuation Office Agency provided Ministers with its final advice relating to the 2026 business rates revaluation.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Valuation Office Agency (VOA) published the draft 2026 Rating List on 26 November 2025 and regularly provided Ministers with advice on progress up to that date.

The VOA provides advice throughout each stage of a revaluation and will continue to do so in the lead up to, and following, the publication of the compiled 2026 Rating List on 1 April 2026.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment her Department has made of Defence Sector exclusions within the Parliamentary Pension Scheme portfolio and whether this is compatible with Government defence sector financial objectives.

Answered by James Murray - Chief Secretary to the Treasury

The Parliamentary Contributory Pension Fund is independent from government and investment decisions are a matter for the scheme’s trustees.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what analysis has been conducted on the potential impact of business rates levels on commercial vacancy rates.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Empty Property Relief (EPR) operates by providing owners of empty non-domestic properties with 100% relief for the first 3 months (or 6 months for industrial properties) after a property becomes empty. If the property remains empty once the relief period ends, the owner must pay the property’s full business rates liability.

At Budget, the Government published a Call for Evidence at Budget which focuses on how reform of the business rates system can be used to incentivise and secure more investment by Britain’s businesses. This Call for Evidence builds on the findings of the Transforming Business Rates: Discussion Paper and asks stakeholders for more detailed evidence on how the business rates system influences investment decisions.

The Call for Evidence published at Budget seeks further evidence on the role business rates and reliefs play in investment, including Empty Property Relief.

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

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Found: To HMT/CO: How will you design invest‑to‑save funding and claw‑back to favour prevention with robust

Found: assessment: summary of impacts 7 DWP (2025) DWP annual report and accounts 2024 to 2025 8 HMRC ibid. 9 HM Treasury

Found: total UK public sector expenditure, based on the £1.2 trillion spending recorded for that year (HM Treasury

Found: procurement 1 His Majesty’s Revenue and Customs 2 Her Majesty’s Treasury (commonly referred to as HM Treasury

Found: Public Sector Fraud Authority, HM Treasury, and Department of Science Innovation and Technology Oral

Found: The success of place-based business cases will be contingent on the full buy-in from not just DfT, HMT

Found: sub-policies flow in a coherent framework, incorporating such relevant Government departments as DfT, HMT

Found: DSIT, with engagement by the Secretary of State on matters of data security and ID, supported by HM Treasury

Found: it with wider government missions (e.g. net zero, inclusive growth), with linked metrics, guided by HMT

Found: Travel Policy Brief 6 Gov UK (2025) UK Infrastructure: A 10 Year Strategy published 19 June 2025 by HM Treasury

Found: assumptions and sensitivity; the 3.5% real discount rate should be used for 0–30 years (unless updated by HMT

Found: Kerstin Parker, Director, Private Pensions and Arm’s-Length Bodies DWP, Panel Chair;   Alison Hoskins, HMT

Found: .  Building relationships with HMT and DWP officials, and the Pensions Minister to give early input

Found: Proposed KPI for discussion with HM Treasury (HMT), LINK and Cash Access UK: ≥80–90% of hubs planned

Found: Letter from the Exchequer Secretary, HM Treasury relating to electric vehicles excise duty, dated 9 January

Found: Things’ to premiere here, employing British talent and generating ongoing economic benefit to HM Treasury

Found: The FCDO, DCMS, and HMT (Treasury) should review funding for key soft power instruments to ensure they

Found: HM Treasury, October 2010.

Found: These visits, coordinated closely with the FCDO, DBT HM Treasury and the Office for Investment, are instrumental

Found: These visits, coordinated closely with the FCDO, DBT HM Treasury and the Office for Investment, are

Found: I would like to correct the record regarding the following statement: “HMT analysis suggests that the

Found: Business and Trade (“DBT”), Department for Environment, Farming and Rural Affairs (“DEFRA”), and HM Treasury

Found: OFFICIAL - SENSITIVE MoJ governance in September 2025 and subsequently received Cabinet Office and HMT

Found: Those negotiations have not resulted in an agreed outcome, and so on 17 December, HM Treasury issued

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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.

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

To ask the Secretary of State for Housing, Communities and Local Government, what information his Department holds on the annual cost to local authorities of servicing Private Finance Initiative contracts.

Answered by Alison McGovern - Minister of State (Housing, Communities and Local Government)

The National Infrastructure and Service Transformation Authority (NISTA) collect the Unitary Payment information for all PFI Contracts held by Local Authorities annually as part of the HM Treasury PFI Data collection exercise. This is shared with relevant Sponsoring Government Departments on a project-by-project basis, the data is not aggregated by Authority but shown per contract.

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

To ask the Secretary of State for Housing, Communities and Local Government, what recent assessment he has made of the financial sustainability of local authorities with significant Private Finance Initiative liabilities.

Answered by Alison McGovern - Minister of State (Housing, Communities and Local Government)

Local authorities are responsible for their own capital strategies and financial management, including borrowing and investment decisions. They must, however, comply with statutory duties and guidance to ensure that all decisions are prudent, affordable and sustainable and consistent with their Best Value duty.

The PFI Programme team attend regular intelligence sharing forums with other teams in the Department who are responsible for overseeing local authority financial stability. The Department provides PFI grant funding to its local authority PFI contracts funding the capital elements of the projects, this ranges 50-70% of the annual Unitary Charge. Local authorities are contractually obliged to pay the annual Unitary Charge under the terms of their PFI Contract. The PFI Grant paid by the Department was awarded by HM Treasury at the Financial Close of the Project Procurement and is paid for the whole of the PFI Contract term to support the Unitary Charge payment.

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

To ask the Secretary of State for Housing, Communities and Local Government, if he will publish the Social and Affordable Homes Programme business case.

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

The Social and Affordable Homes Programme (SAHP) is expected to be onboarded onto the Government Major Programmes Portfolio (GMPP).

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

Question to the Department for Science, Innovation & Technology:

To ask the Secretary of State for Science, Innovation and Technology, for what reason employment and wage costs have increased at the Intellectual Property Office since April 2017.

Answered by Kanishka Narayan - Parliamentary Under Secretary of State (Department for Science, Innovation and Technology)

The Intellectual Property Office (IPO) is an executive agency of the Department of Science, Innovation and Technology (DSIT), with delegated responsibility for operational matters including salaries. Salary costs have increased since 2017 due to two main factors. Headcount has increased over this period, driven both by a sustained increase in demand for IP Services plus investment in a Transformation programme aimed at delivering better digital services to our customers and internal frontline staff. The second reason is the application of the annual pay awards. IPO complies fully with the Cabinet Office annual pay remit guidance and annual pay cases are approved by HMT through a rigorous business case process.

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

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

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

Found: Discussion papers and outputs of projects should be shared directly with DBT and HMT in the first instance

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

Found: Compendiums: Index Page Data on public expenditure across government departments comes from the HM Treasury

Found: DESNZ’s internal Long Run Variable Cost (LRVC) appraisal values, due to be published in the next 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: Discussion papers and outputs of projects should be shared directly with DBT and HMT in the first instance

Found: Minister of State (Minister for Investment), jointly in the Department for Business and Trade and HM Treasury

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

Found: In-year Event GBE-N was unable to meet the HM Treasury (HMT) condition to appoint a permanent Chief

Found: In-year Event GBE-N was unable to meet the HM Treasury (HMT) condition to appoint a permanent Chief

Found: HM Treasury may determine the size of such payments provided that they do not exceed a certain percentage

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

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: It has recently published a Paper by HM Treasury on a “New approach to ensure Regulators and Regulation

Found: These sub-limits are imposed by HM Treasury as part of UK fiscal rules.

Found: use the latest available Greenhouse Gas emissions estimates from ONS Environmental Accounts and HM Treasury

Found: use the latest available Greenhouse Gas emissions estimates from ONS Environmental Accounts and HM Treasury

Found: The Spending Review is underpinned by a funding outlook that reflects published information from HM Treasury

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

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

Found: The Welsh Government audited accounts include disclosures as required by the HMT Financial Reporting