Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will make it her policy to introduce fiscal measures to support the long-term competitiveness of the UK steel industry in the Autumn Budget 2025.

Answered by James Murray - Chief Secretary to the Treasury

This Government remains committed to supporting the UK steel industry.

The Government will also set out a long-term vision for a revitalised and sustainable sector in a Steel Strategy to be published by the end of the year.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, when the Government plans to release the £2.5 billion of funding to support investment in UK steel decarbonisation and productivity improvements.

Answered by James Murray - Chief Secretary to the Treasury

This Government remains committed to supporting the UK steel industry.

The Government will also set out a long-term vision for a revitalised and sustainable sector in a Steel Strategy to be published by the end of the year.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of the beer duty rate on (a) pubs and (b) hospitality businesses in (i) rural and (ii) coastal communities.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Pubs and brewers make a significant contribution to our economy and society, including through supporting jobs, and this is reflected in the tax system.

The alcohol duty system supports pubs and hospitality businesses through Draught Relief (DR), which ensures eligible products served on draught pay less duty. This recognises the cultural importance of pubs and other on-trade venues as community hubs that play a role in encouraging responsible drinking in supervised settings.

At Autumn Budget 2024, the Chancellor announced a duty cut on qualifying draught products – approximately 60% of the alcoholic drinks sold in pubs. This is the equivalent to a 1p reduction on a typical pint, and means draught beer now pays 13.9% less in duty than its packaged equivalents – an increase of over 50% on the previous draught discount of 9.2%. The Tax Information and Impact Note (TIIN) on this measure is published here:

https://www.gov.uk/government/publications/changes-to-the-rates-of-alcohol-duty/alcohol-duty-uprating

HMRC plans to evaluate the impact of the 2023 alcohol duty reforms, including DR, three years after the changes took effect on 1 August 2023. This allows time for HMRC to gather a broad range of data to properly evaluate the impacts. The Government welcomes evidence from industry on the impact of the changes so far.

The Chancellor makes decisions on tax policy at fiscal events, and, as with all taxes, the Government keeps alcohol duty under review as part of its Budget process. The Government welcomes representations from the beer and pub sectors in advance of the Budget.

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 and permanent secretary meetings with external organisations on departmental business are published on a quarterly basis and are available at:

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, what recent discussions she has had with representatives of the (a) brewing and (b) pub sectors on beer duty rates.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Pubs and brewers make a significant contribution to our economy and society, including through supporting jobs, and this is reflected in the tax system.

The alcohol duty system supports pubs and hospitality businesses through Draught Relief (DR), which ensures eligible products served on draught pay less duty. This recognises the cultural importance of pubs and other on-trade venues as community hubs that play a role in encouraging responsible drinking in supervised settings.

At Autumn Budget 2024, the Chancellor announced a duty cut on qualifying draught products – approximately 60% of the alcoholic drinks sold in pubs. This is the equivalent to a 1p reduction on a typical pint, and means draught beer now pays 13.9% less in duty than its packaged equivalents – an increase of over 50% on the previous draught discount of 9.2%. The Tax Information and Impact Note (TIIN) on this measure is published here:

https://www.gov.uk/government/publications/changes-to-the-rates-of-alcohol-duty/alcohol-duty-uprating

HMRC plans to evaluate the impact of the 2023 alcohol duty reforms, including DR, three years after the changes took effect on 1 August 2023. This allows time for HMRC to gather a broad range of data to properly evaluate the impacts. The Government welcomes evidence from industry on the impact of the changes so far.

The Chancellor makes decisions on tax policy at fiscal events, and, as with all taxes, the Government keeps alcohol duty under review as part of its Budget process. The Government welcomes representations from the beer and pub sectors in advance of the Budget.

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 and permanent secretary meetings with external organisations on departmental business are published on a quarterly basis and are available at:

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, whether the Government will consider introducing VAT relief on construction costs for sub-market housing developments.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

VAT is a broad-based tax on consumption and the 20 per cent standard rate applies to most goods and services; this includes most construction works. Exceptions to the standard rate have always been limited and balanced against affordability considerations.

To stimulate the construction of new homes, the Government currently maintains a zero rate of VAT on new-build residential buildings. Additionally, residential renovations are subject to a reduced rate of VAT of five per cent if they meet certain conditions. These include conversions of buildings from one residential use to another, conversions from commercial to residential use, and the renovation of properties that have been empty for two or more years. These reliefs apply to all residential buildings, including sub-market housing.

To support the delivery of 1.5 million new homes over the course of this parliament, the Government has confirmed a new 10-year £39 billion Social and Affordable Homes Programme to kickstart social and affordable housebuilding at scale across the country. This is the biggest long-term investment in social and affordable housing in recent memory.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what recent estimate she has made of the number of farms that could be affected by proposed changes to inheritance tax.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Government believes its reforms to agricultural property relief and business property relief from 6 April 2026 get the balance right between supporting farms and businesses, fixing the public finances, and funding public services. The reforms reduce the inheritance tax advantages available to owners of agricultural and business assets, but still mean those assets will be taxed at a much lower effective rate than most other assets. Despite a tough fiscal context, the Government will maintain very significant levels of relief from inheritance tax beyond what is available to others and compared to the position before 1992. Where inheritance tax is due, those liable for a charge can pay any liability on the relevant assets over 10 annual instalments, interest-free.

The Government has set out that the reforms are expected to result in up to 520 estates across the UK claiming agricultural property relief, including those also claiming business property relief, paying more inheritance tax in 2026-27. Almost three-quarters of estates claiming agricultural property relief, including those that also claim for business property relief, will not pay any more tax as a result of the changes in 2026-27, based on the latest available data.

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

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

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what recent assessment she has made of the potential impact of inheritance tax changes on family farms in West Dorset constituency.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

I refer the Honourable Member to the answer given to UIN 84115.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential merits of implementing an electric vehicle salary sacrifice scheme for civil service departments.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Currently electric vehicle salary sacrifice schemes are not available for central Civil Service departments. HM Treasury approval would be required for any such scheme to be implemented. HM Treasury keeps all policies under review and will consider carefully any requests which are made for scheme expansion.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will make an assessment of the potential impact of removing the tax on sustainable fuel on the UK's motorsport sector.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Liquid biofuels and renewable fuels are taxed at the same rate as their petrol and diesel equivalents. The main rate is 52.95 pence per litre. The government keeps the tax system under review, with changes announced at fiscal events.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of changes to Inheritance Tax on the long-term financial viability of family farms in West Dorset constituency.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Government believes its reforms to agricultural property relief and business property relief from 6 April 2026 get the balance right between supporting farms and businesses, fixing the public finances, and funding public services. The reforms reduce the inheritance tax advantages available to owners of agricultural and business assets, but still mean those assets will be taxed at a much lower effective rate than most other assets. Despite a tough fiscal context, the Government will maintain very significant levels of relief from inheritance tax beyond what is available to others and compared to the position before 1992. Where inheritance tax is due, those liable for a charge can pay any liability on the relevant assets over 10 annual instalments, interest-free.

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

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

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

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what recent assessment she has made of the potential impact of the reduced rate of beer duty for draught products on the (a) on-trade and (b) off-trade sectors.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Pubs and brewers make a significant contribution to our economy and society, including through supporting jobs, and this is reflected in the tax system.

The alcohol duty system supports pubs and hospitality businesses through Draught Relief (DR), which ensures eligible products served on draught pay less duty. This recognises the cultural importance of pubs and other on-trade venues as community hubs that play a role in encouraging responsible drinking in supervised settings.

At Autumn Budget 2024, the Chancellor announced a duty cut on qualifying draught products – approximately 60% of the alcoholic drinks sold in pubs. This is the equivalent to a 1p reduction on a typical pint, and means draught beer now pays 13.9% less in duty than its packaged equivalents – an increase of over 50% on the previous draught discount of 9.2%. The Tax Information and Impact Note (TIIN) on this measure is published here:

https://www.gov.uk/government/publications/changes-to-the-rates-of-alcohol-duty/alcohol-duty-uprating

HMRC plans to evaluate the impact of the 2023 alcohol duty reforms, including DR, three years after the changes took effect on 1 August 2023. This allows time for HMRC to gather a broad range of data to properly evaluate the impacts. The Government welcomes evidence from industry on the impact of the changes so far.

The Chancellor makes decisions on tax policy at fiscal events, and, as with all taxes, the Government keeps alcohol duty under review as part of its Budget process. The Government welcomes representations from the beer and pub sectors in advance of the Budget.

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 and permanent secretary meetings with external organisations on departmental business are published on a quarterly basis and are available at:

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, what steps she is taking to help ensure that the beer duty structure supports (a) growth and (b) job creation in the brewing industry.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Pubs and brewers make a significant contribution to our economy and society, including through supporting jobs, and this is reflected in the tax system.

The alcohol duty system supports pubs and hospitality businesses through Draught Relief (DR), which ensures eligible products served on draught pay less duty. This recognises the cultural importance of pubs and other on-trade venues as community hubs that play a role in encouraging responsible drinking in supervised settings.

At Autumn Budget 2024, the Chancellor announced a duty cut on qualifying draught products – approximately 60% of the alcoholic drinks sold in pubs. This is the equivalent to a 1p reduction on a typical pint, and means draught beer now pays 13.9% less in duty than its packaged equivalents – an increase of over 50% on the previous draught discount of 9.2%. The Tax Information and Impact Note (TIIN) on this measure is published here:

https://www.gov.uk/government/publications/changes-to-the-rates-of-alcohol-duty/alcohol-duty-uprating

HMRC plans to evaluate the impact of the 2023 alcohol duty reforms, including DR, three years after the changes took effect on 1 August 2023. This allows time for HMRC to gather a broad range of data to properly evaluate the impacts. The Government welcomes evidence from industry on the impact of the changes so far.

The Chancellor makes decisions on tax policy at fiscal events, and, as with all taxes, the Government keeps alcohol duty under review as part of its Budget process. The Government welcomes representations from the beer and pub sectors in advance of the Budget.

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 and permanent secretary meetings with external organisations on departmental business are published on a quarterly basis and are available at:

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, whether she plans to change farming inheritance tax reliefs in the Autumn Budget 2025.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Government believes its reforms to agricultural property relief and business property relief from 6 April 2026 get the balance right between supporting farms and businesses, fixing the public finances, and funding public services. The reforms reduce the inheritance tax advantages available to owners of agricultural and business assets, but still mean those assets will be taxed at a much lower effective rate than most other assets. Despite a tough fiscal context, the Government will maintain very significant levels of relief from inheritance tax beyond what is available to others and compared to the position before 1992. Where inheritance tax is due, those liable for a charge can pay any liability on the relevant assets over 10 annual instalments, interest-free.

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

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what recent discussions she has had with HMRC on the potential impact of (a) the administration of and (b) compliance with the beer duty system on small producers.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

A new duty structure for alcoholic products was introduced in August 2023. This included a new Small Producer Relief (SPR) which replaced and extended the previous Small Brewers Relief. SPR provides vital support to smaller producers making 4500 hectolitres or less of alcohol per year by providing reduced rates of duty on all alcoholic products below 8.5 per cent ABV.

HMRC plans to evaluate the impact of the new alcohol duty rates and structures, including SPR, three years after the changes took effect on 1 August 2023. Three years allows time for HMRC to gather a broad range of data to properly evaluate the impacts. The Government welcomes evidence from industry on the impact of the changes so far.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what recent assessment she has made of the potential impact of changes to beer duty on the financial sustainability of (a) small and (b) independent breweries.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

A new duty structure for alcoholic products was introduced in August 2023. This included a new Small Producer Relief (SPR) which replaced and extended the previous Small Brewers Relief. SPR provides vital support to smaller producers making 4500 hectolitres or less of alcohol per year by providing reduced rates of duty on all alcoholic products below 8.5 per cent ABV.

HMRC plans to evaluate the impact of the new alcohol duty rates and structures, including SPR, three years after the changes took effect on 1 August 2023. Three years allows time for HMRC to gather a broad range of data to properly evaluate the impacts. The Government welcomes evidence from industry on the impact of the changes so far.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of beer duty reforms on the growth of (a) microbreweries and (b) regional brewing clusters.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

A new duty structure for alcoholic products was introduced in August 2023. This included a new Small Producer Relief (SPR) which replaced and extended the previous Small Brewers Relief. SPR provides vital support to smaller producers making 4500 hectolitres or less of alcohol per year by providing reduced rates of duty on all alcoholic products below 8.5 per cent ABV.

HMRC plans to evaluate the impact of the new alcohol duty rates and structures, including SPR, three years after the changes took effect on 1 August 2023. Three years allows time for HMRC to gather a broad range of data to properly evaluate the impacts. The Government welcomes evidence from industry on the impact of the changes so far.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 14 July 2025 to Question 65386 on VAT Treatment of Private Hire Vehicles, if she will publish the Government’s response to the consultation referred to in that Answer.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Government continues to take the issue of VAT treatment of private hire vehicle services seriously and recognises the importance of clarity to the sector. The Government will therefore publish a response to the consultation on the VAT treatment of private hire vehicles soon.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps her Department is taking to monitor whether reductions in beer duty are being passed on to (a) consumers and (b) publicans.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

A new duty structure for alcoholic products was introduced in August 2023. This included a new Draught Relief which is a reduced rate of Alcohol Duty applied to qualifying alcoholic products sold in the on-trade (e.g. pubs, bars) under 8.5% ABV.

The government estimated the cost of Draught Relief as £145m for 24-25 and published it here: https://www.gov.uk/government/statistics/main-tax-expenditures-and-structural-reliefs.

At Autumn Budget 2024, the Chancellor also announced a duty cut on qualifying draught products – approximately 60% of the alcoholic drinks sold in pubs. This is the equivalent to a 1p reduction on a typical pint, and means draught beer now pays 13.9% less in duty than its packaged equivalents.

HMRC plans to evaluate the impact of the new alcohol duty rates and structures, including Draught Relief, three years after the changes took effect on 1 August 2023. Three years allows time for HMRC to gather a broad range of data to properly evaluate the impacts. The Government welcomes evidence from industry on the impact of the changes so far.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she has made an assessment of the potential impact of reforms to beer duty on (a) consumer prices and (b) inflation.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

A new duty structure for alcoholic products was introduced in August 2023. This included a new Draught Relief which is a reduced rate of Alcohol Duty applied to qualifying alcoholic products sold in the on-trade (e.g. pubs, bars) under 8.5% ABV.

The government estimated the cost of Draught Relief as £145m for 24-25 and published it here: https://www.gov.uk/government/statistics/main-tax-expenditures-and-structural-reliefs.

At Autumn Budget 2024, the Chancellor also announced a duty cut on qualifying draught products – approximately 60% of the alcoholic drinks sold in pubs. This is the equivalent to a 1p reduction on a typical pint, and means draught beer now pays 13.9% less in duty than its packaged equivalents.

HMRC plans to evaluate the impact of the new alcohol duty rates and structures, including Draught Relief, three years after the changes took effect on 1 August 2023. Three years allows time for HMRC to gather a broad range of data to properly evaluate the impacts. The Government welcomes evidence from industry on the impact of the changes so far.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate she has made of the potential fiscal impact of draught beer relief since its introduction.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

A new duty structure for alcoholic products was introduced in August 2023. This included a new Draught Relief which is a reduced rate of Alcohol Duty applied to qualifying alcoholic products sold in the on-trade (e.g. pubs, bars) under 8.5% ABV.

The government estimated the cost of Draught Relief as £145m for 24-25 and published it here: https://www.gov.uk/government/statistics/main-tax-expenditures-and-structural-reliefs.

At Autumn Budget 2024, the Chancellor also announced a duty cut on qualifying draught products – approximately 60% of the alcoholic drinks sold in pubs. This is the equivalent to a 1p reduction on a typical pint, and means draught beer now pays 13.9% less in duty than its packaged equivalents.

HMRC plans to evaluate the impact of the new alcohol duty rates and structures, including Draught Relief, three years after the changes took effect on 1 August 2023. Three years allows time for HMRC to gather a broad range of data to properly evaluate the impacts. The Government welcomes evidence from industry on the impact of the changes so far.

Question to the HM Treasury:

To ask His Majesty's Government what assessment they have made of the implications of the Bank of England’s updated remuneration rules on financial regulation and market stability.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

The Prudential Regulation Authority (PRA), which is part of the Bank of England, is responsible for setting banks’ and building societies’ remuneration rules, alongside the Financial Conduct Authority (FCA).

The PRA’s new requirements introduce greater flexibility around senior banker pay and strengthen the link between bonus awards and responsible risk-taking. In response to industry feedback, the final rules go further than the original proposals announced last year and apply retroactively to any awards not yet fully paid. The new requirements came into force on 16 October 2025.

The PRA assessed the impact of its updated remuneration rules against its statutory objectives, set by Parliament: a primary objective of promoting the safety and soundness of firms to avoid adverse effects on financial stability and secondary objectives of ensuring effective competition, and enhancing the growth and global competitiveness of the UK economy.

The PRA concluded that the new framework aligns with these objectives. The government supports the PRA’s assessment and decision which reflects our commitment to reinforcing the UK’s position as a competitive global financial sector, while maintaining the resilience and integrity of the financial system.

Question to the HM Treasury:

To ask His Majesty's Government whether they plan to extend the temporary duty suspension for cold-rolled aluminium alloy coils beyond 2027.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

Stakeholders were invited to apply for new business suspensions between 8 May and 3 July 2024. As part of this process a suspension was applied to CN76061211 – cold-rolled aluminium alloys coils.

The suspension will be in place until 30 June 2027, with a review on possible extension occurring before this date.

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

Question to the HM Treasury:

To ask His Majesty's Government what assessment they have made of whether Fujitsu would be a suitable supplier for the Trader Support Service contract with HMRC.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

The Government does not comment on live procurements to protect the integrity of the process. In all its procurements, HMRC follows government procurement rules.

Question to the HM Treasury:

To ask His Majesty's Government what steps they are taking to enable the adoption of tokenised funds using public blockchains while safeguarding against financial crime and systemic risk.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

The Financial Services Growth and Competitiveness Strategy set out a comprehensive ten-year plan to deliver growth and attract investment. Championing innovation is a key priority within this strategy, and the Government is working closely with industry stakeholders and regulators to remove barriers and unlock opportunities presented by new technologies.

Using distributed ledger technology to tokenise funds could support financial market efficiency by enabling more efficient, real-time data sharing which could lower operational costs and enhance resilience.

The Government has published its Wholesale Financial Markets Digital Strategy, which sets out the key steps the UK has to take to digitalise its financial markets, including through the tokenisation of assets. The Government is taking forward various measures in this space, in particular the Digital Securities Sandbox. The DSS provides a bespoke regulatory framework that enables firms to test, scale and roll out the tokenisation of securities. The Financial Conduct Authority (FCA) also recently launched a consultation for a new Direct2Fund model, allowing investors to engage directly with investment funds through blockchain technology.

To manage financial crime risks, fund managers and UK cryptoasset firms continue to be subject to the Money Laundering and Terrorist Financing Regulations, requiring strict supervision, customer checks and suspicious activity reporting.

Question to the HM Treasury:

To ask His Majesty's Government what progress they have made in establishing a mechanism to collect tax information on a household basis, following the announcement from the Chancellor in the April 2024 Budget.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

The personal tax system applies on an individual basis and has done since the introduction of the independent basis of taxation in 1990. The government remains committed to the principle of independent taxation.

However, there is more the government can do to improve how it uses the data it collects to better target financial support to those who need it, including to households.

At the Budget in October 2024, the government confirmed it will explore how better data use and sharing across government departments can improve the targeting of economic support to households, especially in times of crisis. HM Revenue and Customs is working with the Department for Science, Innovation and Technology to take this forward.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she plans to update the HMRC mileage rate to reflect changes to (a) fuel costs, (b) vehicle asset depreciation and (c) vehicle running costs since 2011.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Approved Mileage Allowance Payment rates are used by employers to reimburse an employee's expenses, tax free, for business mileage in their private vehicle. These rates are also used by self-employed drivers to claim tax relief on business mileage (when using simplified motoring expenses), and can be used by organisations to reimburse volunteers who use their own vehicle for voluntary purposes.

Employees can claim up to 45p/mile for the first 10,000 miles annually, followed by up to 25p/mile thereafter. An additional 5p/mile can be claimed for each passenger transported.

The AMAP rates are not mandatory, and employers can choose to pay more or less than the AMAP rate. It is therefore ultimately up to employers to determine the rate at which they reimburse their employees.

The government keeps all taxes under review and the Chancellor makes decisions on tax policy at fiscal events.

Question to the HM Treasury:

To ask His Majesty's Government on what conditions they would agree to the Northern Ireland Executive introducing a different rate of corporation tax to the rest of the UK.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

The Stormont House Agreement between the UK Government and the Northern Ireland Executive agreed, in principle, for the power to set the rate of Corporation Tax in Northern Ireland on certain trading profits to be devolved to the Northern Ireland Assembly.

It was agreed that the Executive would need to formally request the power to change the Corporation Tax rate in Northern Ireland and to demonstrate that its finances were on a sustainable footing, and that the Executive’s block grant would need to be adjusted to reflect the Corporation Tax revenues foregone if the devolved power were exercised.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she has assessed the potential merits of making (a) directors and (b) owners of (i) dissolved and (ii) all other companies personally liable for the underpayment of taxes arising from the adaptation of tax (A) avoidance and (B) evasion schemes that those companies have (1) promoted and (2) made earnings from.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Government is committed to closing the tax gap and cracking down on avoidance and evasion.

The Government is determined to do more to close in on promoters of marketed tax avoidance and recently consulted on a package of measures to strengthen HMRC’s powers to tackle them.

HMRC also carries out civil and criminal investigations into suspected tax evasion, including where there is suspicion of third parties being involved in fraud or evasions. All investigations are assessed to determine which action would be most appropriate.

It is a fundamental principle of the tax system that taxpayers are responsible for their own tax affairs. However, HMRC does levy penalties on promoters of tax avoidance and uses the Joint and Several Liability legislation to seek to recover penalty liabilities from appropriate individuals: including directors; shadow directors; or participators when the company becomes insolvent.

Question to the HM Treasury:

To ask His Majesty's Government what assessment they have made of the veracity of any information provided by Fujitsu in the most recent tender process for the Trader Support Service contact with HMRC.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

The Government does not comment on live procurements to protect the integrity of the process. In all its procurements, HMRC follows government procurement rules.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, when she plans to introduce a universal stop notice for tax avoidance schemes.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Government recognises the damage caused to the tax system by those that promote tax avoidance schemes. It takes action to prevent that damage, for example by publishing details of schemes and promoters to help customers to steer clear of or otherwise exit such schemes.

The Government is determined to do more to close in on promoters of marketed tax avoidance and recently consulted on a package of measures to strengthen existing powers. This included a proposal to introduce a Universal Stop Notice. It will respond to this consultation in due course.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she plans to increase the (a) Plastic Packaging Tax rate and (b) recycled content requirement to promote domestic recycling.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Plastic Packaging Tax was introduced in April 2022 under the previous government and provides a price incentive for businesses to use recycled plastic in the manufacture of plastic packaging – thereby stimulating the collection and recycling of plastic waste.

All tax rates and thresholds are reviewed at fiscal events.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she plans to maintain levels of VAT relief available on vehicles purchased by disabled people through the Motability scheme.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Government keeps all taxes under review, and the Chancellor makes decisions on tax policy at fiscal events in the context of the overall public finances.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what discussions she has had with Valuation Office Agency on its policy not to review the council tax bandings of multiple properties in one request.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Council Tax legislation only allows for a formal challenge of multiple properties in exceptional and very specific circumstances, as set in the Council Tax (Alteration of Lists and Appeals) (England) Regulations 2009.

If the Valuation Office Agency (VOA) finds or is alerted to information that suggests that the Council Tax List may be wrong, it will investigate and make corrections if necessary. Once a decision has been made to alter a property’s Council Tax band, the VOA have a duty to consider whether that decision should be applied to other similar properties in the locality and will take appropriate action as necessary.

The VOA is unable to disclose the outcome of any subsequent reviews of neighbouring properties, due to its strict duty to taxpayer confidentiality under the Commissioners for Revenue and Customs Act.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what recent assessment she has made of the potential impact of including CCTV systems as rateable items on businesses.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

CCTV systems fall within the relevant business rates legislation relating to plant and machinery, and as such are rateable. The presence of small systems may be reflected in the overall value of the building, although more specialist systems may be separately valued as an individual plant and machinery item.

The Valuation Office Agency does not routinely record the proportion of a property's assessment that is attributable to a CCTV system. Therefore, it is not possible to determine how much is levied each year in business rates in respect of CCTV systems.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 14 October 2025 to Question 77620 on Self-assessment: Fines, whether her Department plans to consult on the new penalty regime for the (a) late filing of Self Assessment returns and (b) late payment of Income Tax; and when she plan to introduce the new regimes.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The previous government held three public consultations between 2016 and 2018 on reforms to late filing and late payment penalties.

Following this, penalty reform was introduced for VAT customers in 2023 as part of Making Tax Digital. The same approach will be extended to Income Tax Self Assessment customers as follows:

• From April 2026: businesses with qualifying income over £50,000
• From April 2027: businesses with qualifying income over £30,000
• From April 2028: businesses with qualifying income over £20,000

The government will confirm in due course when the remaining Income Tax Self Assessment customers will move to the new penalty approach.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many compliance investigations were (a) opened and (b) closed by HM Revenue and Customs on businesses classified under Standard Industrial Classification codes (a) 96020 (hairdressing and barbering) and (b) 96090 (nail and beauty services) in each year since 2020; and what the total (A) number and (b) value was of (1) penalties issued, (2) cash seizures and (3) civil recovery actions taken under the Proceeds of Crime Act in those sectors.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

HMRC does not hold specific data showing the number of hairdressers and nail salons investigated for tax non-compliance.

HMRC’s approach to tax compliance includes a range of activities that aim to both detect and tackle current non-compliance and change future behaviours. HMRC aims to help and support customers to understand their tax obligations and provides clear guidance to make it easy for them to get things right.

HMRC is aware that some workers and businesses in the hairdressing and beauty sector find it hard to understand their tax obligations. To help support these customers, HMRC has worked with trade bodies for this sector to develop new educational material including a YouTube video and has published guidance on GOV.UK to better explain the employment status and tax implications of different business models. Details can be found at: https://youtu.be/5o3au6PyXG8 and https://www.gov.uk/guidance/check-employment-status-if-you-work-in-hair-and-beauty

Closing the Tax Gap is one of HMRC’s three priorities. The government is committed to measures which will raise over £7.5 billion additional tax revenue per year by 2029 to 2030. This includes the package to close the tax gap at Autumn Budget 2024 (£6.5 billion) and further messages at Spring Statement 2025 (over £1 billion).

As part of these packages, HMRC will receive extra funding over the next five years to recruit an additional 5,500 compliance staff and to fund 2,400 debt management staff.

HMRC has led multiple operations in the hair and beauty sector, specifically barbers and nail bars. For example, during March 2025, HMRC undertook a series of unannounced visits (including Turkish style barbers) across the West Midlands as part of a three-week operation conducted jointly with the NCA and other agencies. This exercise resulted in Police seizures under Proceeds of Crime provisions of more than £500k in cash and illegal funds.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 13 October 2025 to Question 77715 on Betting: Excise Duties, which stakeholders her Department has engaged with through the consultation process.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Government launched a consultation on proposals to simplify the current gambling tax system, which closed on 21 July 2025. Responses are now being analysed and a response to the consultation will be published at Autumn Budget 2025.

As part of the consultation process, the Government engaged with a wide range of stakeholders including, the British Horseracing Authority, the Jockey Club and Betting & Gaming Council as well as gambling businesses and charities.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether the Government plans to reinvest a share of Crown Estate income from the Celtic Sea Floating Offshore Wind Leasing Round 5 into local economic development in Neath Port Talbot.

Answered by James Murray - Chief Secretary to the Treasury

The Crown Estate pays its entire net profits into the Consolidated Fund each year, contributing to the funding of public services across the UK, including in Wales.

The Crown Estate is taking steps to ensure that Wales benefits from offshore wind development. It has launched a £50 million Supply Chain Accelerator, with four Welsh-based projects successful in the first funding round, to support early-stage supply-chain proposals. Alongside the Supply Chain Investment Programme, this aims to unlock capacity constraints, accelerate project delivery and create local economic opportunities, including jobs and skills development in Wales.

The Crown Estate’s Round 5 Agreements for Lease also include contractually enforceable social value and economic commitments. These obligations are designed to translate leasing agreements into tangible outcomes for communities .

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what proportion of revenues from the Crown Estate’s Celtic Sea Floating Offshore Wind Leasing Round 5 will be allocated to investment in port and supply-chain infrastructure in Wales.

Answered by James Murray - Chief Secretary to the Treasury

The Crown Estate pays its entire net profits into the Consolidated Fund each year, contributing to the funding of public services across the UK, including in Wales.

The Crown Estate is taking steps to ensure that Wales benefits from offshore wind development. It has launched a £50 million Supply Chain Accelerator, with four Welsh-based projects successful in the first funding round, to support early-stage supply-chain proposals. Alongside the Supply Chain Investment Programme, this aims to unlock capacity constraints, accelerate project delivery and create local economic opportunities, including jobs and skills development in Wales.

The Crown Estate’s Round 5 Agreements for Lease also include contractually enforceable social value and economic commitments. These obligations are designed to translate leasing agreements into tangible outcomes for communities .

Question to the HM Treasury:

To ask His Majesty's Government what recent estimate they have made of the impact of Brexit on the economy.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

The Office for Budget Responsibility (OBR) is the Government’s official forecaster.

In 2020, the OBR estimated that the additional trade barriers associated with leaving the EU will reduce trade intensity by 15 per cent and as a result GDP will be 4 per cent lower than it otherwise would have been. The OBR estimated that around two-fifths of the 4 per cent impact had already occurred by the time the EU-UK Trade and Cooperation Agreement came into force, that GDP would be 2.7 per cent lower by 2025, with the remaining reduction occurring by 2031.

In the OBR’s March 2024 Economic and Fiscal Outlook, they reaffirmed these assumptions were on track, and as of Spring 2025 these forecasts were unchanged.

Other independent studies are also consistent with this analysis, for example the National Institute of Economic and Social Research estimates that GDP will be 5 to 6 per cent lower as a result of Brexit.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential merits of removing VAT from children’s bicycles.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

VAT is a broad-based tax on consumption and the 20 per cent standard rate applies to most goods and services. Taxation is a vital source of revenue that helps to fund vital public services.

Evidence suggests that businesses only partially pass on any savings from lower VAT rates. In some cases, reliefs do not represent good value for money, as there is no guarantee that savings will be passed on to consumers.

Question to the HM Treasury:

To ask His Majesty's Government what assessment they have made of the implications for the UK’s international reputation as a centre for global capital markets of the fall in sums raised through initial public offerings, declining share ownership by households, and the level of investment by UK pension schemes and insurers in the UK stock markets.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

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

At Mansion House 2025, the Government published its Financial Services Growth and Competitiveness Strategy, setting out our ten-year plan for the UK to be the world’s centre of choice for financial services investment now and in 2035, with capital markets a core pillar.

At Mansion House, the Chancellor also announced the formation of a Listings Taskforce to support businesses to list and grow in the UK.

In the last few weeks, recent IPOs such as The Beauty Tech Group, Princes Group, Fermi America and Shawbrook Bank have highlighted the continued appeal of the London Stock Exchange for ambitious companies.

Question to the HM Treasury:

To ask His Majesty's Government what percentage of the trade of Northern Ireland is with (1) the rest of the UK, (2) the Republic of Ireland, (3) the rest of the EU, and (4) the rest of the world, and how those percentages compare to 2016.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

The latest available data from the Northern Ireland Statistics and Research Agency (NISRA) provides the following estimates for the percentage of Northern Ireland’s trade by destination:

Source: Northern Ireland Statistics and Research Agency (NISRA), Last updated 11/12/2024, NISRA website, NIETS Trade in Goods and Services, https://data.nisra.gov.uk/table/NIETS02. Accessed on: 24/10/2025

The Government is committed to the UK internal market and looks forward to receiving the report of the Independent Monitoring Panel shortly. This panel exists to provide vital independent oversight and assurance over the flows of goods within the UK internal market system.

Question to the HM Treasury:

To ask His Majesty's Government what processes are in place to monitor diversion in supply chains for goods going to Northern Ireland from the rest of the UK.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

The latest available data from the Northern Ireland Statistics and Research Agency (NISRA) provides the following estimates for the percentage of Northern Ireland’s trade by destination:

Source: Northern Ireland Statistics and Research Agency (NISRA), Last updated 11/12/2024, NISRA website, NIETS Trade in Goods and Services, https://data.nisra.gov.uk/table/NIETS02. Accessed on: 24/10/2025

The Government is committed to the UK internal market and looks forward to receiving the report of the Independent Monitoring Panel shortly. This panel exists to provide vital independent oversight and assurance over the flows of goods within the UK internal market system.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what the (a) average waiting time for people calling and (b) time people spent on hold for HMRC was in the last year.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

HMRC telephony performance data, including the average speed of answering a customer’s call, is published on a regular basis and can be accessed at: https://www.gov.uk/government/collections/hmrc-quarterly-performance-updates

The definition of ‘average speed of answering a customer’s call’ is the average time spent waiting in the queue for an adviser. This is from the time that the customer finished listening to HMRC’s automated messages and completed their selection from HMRC’s automated menu to the time when they get to speak to an adviser.

The below table shows the average amount of time people spent on hold with HMRC – this is when a call has been answered by an adviser and the individual has subsequently been put on hold. The data covers the past year, broken down by quarter:

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

Question to the HM Treasury:

To ask His Majesty's Government what steps they are taking to strengthen the United Kingdom’s regulatory framework for crypto assets to address risks arising from inconsistent international regulation.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

The Government intends to bring forward legislation this year to create a comprehensive financial services regulatory regime for cryptoassets in the UK.

The UK also continues to engage with key international partners to respond to the global challenges and opportunities presented by digital asset innovation, including through fora such as the Financial Stability Board.

Question to the HM Treasury:

To ask His Majesty's Government, following the UK-India investment agreements announced on 9 October, what cybersecurity policies are in place to protect cross-border digital financial transactions and financial technology cooperation between the UK and India.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

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

Cross-border transactions are an essential part of the global financial system, and Financial Market Infrastructure (FMI) plays a crucial role in enabling financial institutions and their customers to make payments, both in the UK and internationally.

Financial authorities deploy a range of tools to ensure FMI firms are resilient to the wide range of risks that they could face and that transactions are secure. This includes threat-led penetration testing and sector-wide cyber stress testing, alongside technical advice provided by the National Cyber Security Centre and the National Protective Security Authority.

The UK supports efforts to enhance cross border payments and is committed to achieving the aims of the G20 Roadmap, which seeks to make cross border payments faster, cheaper, more transparent and accessible.

Question to the HM Treasury:

To ask His Majesty's Government what steps they are taking to ensure that financial technology regulatory reforms, including access for non-bank payment providers to payment infrastructure, maintain consumer protection and market transparency.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

The Government is committed to making the UK the best place for Fintechs, including payment providers, to start, scale and list.

The National Payments Vision, published in November 2024, set out the Government's ambitions for the UK’s payments sector to deliver world-leading payments. It established three key pillars to guide future activity: innovation, competition and security. To implement this, the Payments Vision Delivery Committee, chaired by HM Treasury, is overseeing work to renew the UK’s retail payments infrastructure, including looking at access for non-bank payment providers.

Building on this, the Financial Services Growth and Competitiveness Strategy, published in July, delivers on the Government’s mission to shape a regulatory environment for financial services that is proportionate, predictable and internationally competitive, embracing innovation and leveraging the UK’s leadership in Fintech.

Question to the HM Treasury:

To ask His Majesty's Government what steps they are taking to update financial technology regulations.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

The Government is committed to making the UK the best place for Fintechs, including payment providers, to start, scale and list.

The National Payments Vision, published in November 2024, set out the Government's ambitions for the UK’s payments sector to deliver world-leading payments. It established three key pillars to guide future activity: innovation, competition and security. To implement this, the Payments Vision Delivery Committee, chaired by HM Treasury, is overseeing work to renew the UK’s retail payments infrastructure, including looking at access for non-bank payment providers.

Building on this, the Financial Services Growth and Competitiveness Strategy, published in July, delivers on the Government’s mission to shape a regulatory environment for financial services that is proportionate, predictable and internationally competitive, embracing innovation and leveraging the UK’s leadership in Fintech.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment he has made of the adequacy of the UK’s approach to VAT on hospitality compared with EU member states.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

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

VAT is a broad-based tax on consumption, and the 20 per cent standard rate applies to most goods and services. The UK’s VAT rate of 20 per cent is close to the OECD average of 19.3 per cent. The UK has a higher VAT registration threshold than any EU country and the joint highest in the OECD, at £90,000. This keeps the majority of businesses out of the VAT regime altogether.

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

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate her Department has made of the number of transactions that will take place (a) up to £125,000, (b) from £125,001 to £250,000, (c) from £250,001 to £925,000, (d) from £925,001 to £1.5 million and (e) above £1.5 million in its forecast of residential Stamp Duty Land Tax receipts in the 2029-30 financial year.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

A split of forecast property transactions by price band is not available.

However, a forecast of overall property transactions from the Office for Budgetary Responsibility is available here: https://obr.uk/forecasts-in-depth/the-economy-forecast/housing-market/#transactions.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of nationalising the rail network on the Government's (a) balance sheet, (b) debt and (c) future liabilities in each of the next ten years.

Answered by James Murray - Chief Secretary to the Treasury

The Office for National Statistics (ONS) are responsible for classification decisions and measurement of public debt. Both publicly and privately owned DfT-contracted train operating companies are already included in the public sector, classified currently by the ONS as public non-financial corporations. Network Rail is also already classified to central government. HM Treasury and Department for Transport officials will assist the ONS in this work as required.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what fiscal steps her Department is taking to utilise the (a) protection and (b) restoration of nature to increase trends in the level of green economic growth.

Answered by James Murray - Chief Secretary to the Treasury

The Government recognises that nature makes an important contribution to green economic growth and is taking action to invest in our natural assets.

The Government is investing in sustainable farming and nature recovery, both boosting productivity and supporting food and economic security.

To help deliver its environmental ambitions, the Government is also seeking to create the conditions to mobilise additional private finance into nature, including by driving the development of high-integrity nature markets for the UK.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 8 September 2025 to Question 71255 on the Restoring Your Railway Fund, if she will publish all the assessments undertaken by her Department relating to the decision to cancel the Restoring Your Railway fund.

Answered by James Murray - Chief Secretary to the Treasury

In her first week on the 8^th of July 2024, the Chancellor of the Exchequer instructed HM Treasury officials to undertake an audit of public spending and public finances left by the last government. The audit’s findings showed a devastating forecast overspend on departmental spending of £21.9 billion above the resource departmental expenditure limit (RDEL) totals that had been set at Spring Budget 2024.

Taking immediate action to respond to the spending pressure on the UK’s public finances left by the last government, the government cancelled the Restoring Your Railway programme as a vital cost-saving measure of £85 million.

HM Treasury always carefully considers the impact of its decisions, but had to make difficult decisions in light of the black hole left by the last government.

Question to the HM Treasury:

To ask His Majesty's Government what steps they are taking to ensure the continued acceptance of personal cheques by banks.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

Cheques remain an important part of the UK’s payments landscape. While there has been a decline in overall cheque volumes, they continue to be used by many individuals, businesses, charities and other voluntary organisations. Cheques can be deposited through a range of different channels, including at local bank branches, shared Banking Hubs and the Post Office.

To secure the future of cheque usage in the UK, HM Treasury introduced legislative measures in 2015 to allow banks and building societies to introduce ‘cheque imaging’. Cheque imaging allows a digital image of a cheque to be sent for clearing, rather than the paper cheque itself, and has also enabled people to pay in cheques via their smartphone or tablet.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will make an assessment of the potential implications for her policy on the triple lock for the State Pensions of the report by the International Monetary Fund entitled United Kingdom: 2025 Article IV Consultation-Press Release; Staff Report; and Statement by the Executive Director for United Kingdom, published on 25 July 2025.

Answered by James Murray - Chief Secretary to the Treasury

The International Monetary Fund (IMF) is an independent international organisation. The Government engages regularly and constructively with the IMF, including during the annual bilateral surveillance process known as Article IV.

The Government is committed to the triple lock for the duration of this Parliament.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether her Department has made an assessment of the potential impact of nature depletion on trends in the level of GDP growth.

Answered by James Murray - Chief Secretary to the Treasury

The Treasury continues to make progress and explore ways to strengthen processes for assessing the climate and environmental impacts of fiscal decisions and improve the Green Book in line with emerging evidence and best practice.

The Government is investing in sustainable farming and nature recovery, both boosting productivity and supporting food and economic security.

Question to the HM Treasury:

To ask His Majesty's Government what steps they are taking to reduce the incidence of debanking without good reason by financial institutions.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

Banking services fulfil a vital role for millions of people and businesses across the UK, and the Government is committed to ensuring high standards of consumer protection and financial inclusion across the financial services sector.

Earlier this year, the Government legislated to enhance protections for customers in cases where their bank account is terminated by their provider. Under these new rules coming into force for relevant new contracts from April 2026, Banks and other payment service providers will be required to give customers at least 90 days’ notice before closing their account or terminating a payment service and provide a clear and specific explanation so the customer can understand why it is being terminated.

These changes will ensure more transparent and predictable access to banking, giving customers the time and information they need to challenge decisions or find alternative arrangements.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether her Department has made an assessment of the potential impact of a national road-user charging system on (a) data-protection and (b) costs in administration.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Fuel duty is projected to raise £24.4bn in 2025/26 and will remain in place. At Autumn Budget 2024, the Government announced continued support for people and businesses by extending the temporary 5p fuel duty cut and cancelling the planned increase in line with inflation for 2025/26.

The Chancellor meets with her Ministerial colleagues on a regular basis to discuss a wide range of issues. The Government keeps the tax system under review, with changes announced at fiscal events.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact pay-per-mile road pricing on (a) rural motorists, (b) low-income drivers and (c) small businesses.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Fuel duty is projected to raise £24.4bn in 2025/26 and will remain in place. At Autumn Budget 2024, the Government announced continued support for people and businesses by extending the temporary 5p fuel duty cut and cancelling the planned increase in line with inflation for 2025/26.

The Chancellor meets with her Ministerial colleagues on a regular basis to discuss a wide range of issues. The Government keeps the tax system under review, with changes announced at fiscal events.

Question to the HM Treasury:

To ask His Majesty's Government whether UK-based insurers are insuring oil or gas tankers that transport Russian fossil fuel products.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

UK based insurers are permitted to provide insurance services to vessels transporting Russian origin oil or oil products if those products are shipped below the relevant price cap and the insurers comply with the conditions of the Oil Price Cap general licence. More information on the Maritime Services Ban and Oil Price Cap general licence can be found here: https://www.gov.uk/government/publications/russian-oil-services-ban.

In January 2023 the UK prohibited all imports of Russian liquefied natural gas into the UK and provision of services which facilitate that import such as insurance. UK insurers are permitted to provide coverage to vessels transporting Russian gas between Russia and third countries. HMG is aware of UK based insurers who are currently involved in this trade.

These measures are restricting Russia’s funding for Putin’s illegal war in Ukraine; sanctions have deprived Russia of $450 billion in revenue, approximately four years of current Russian military spending.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she has (a) undertaken work, (b) commissioned research and (c) had discussions with the Secretary of State for Transport on (i) revenue modelling and (ii) impact assessments on potential options for replacing Fuel Duty with (A) distance-based and (B) pay-per-mile road pricing since July 2024.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Fuel duty is projected to raise £24.4bn in 2025/26 and will remain in place. At Autumn Budget 2024, the Government announced continued support for people and businesses by extending the temporary 5p fuel duty cut and cancelling the planned increase in line with inflation for 2025/26.

The Chancellor meets with her Ministerial colleagues on a regular basis to discuss a wide range of issues. The Government keeps the tax system under review, with changes announced at fiscal events.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of increasing taxes on the land based gambling sector on (a) jobs and (b) high street investment.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Government makes tax policy decisions at fiscal events. If any changes are made to gambling duties at Budget, legislation will be accompanied by a Tax Information and Impact Note which will set out the expected impacts.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will take steps to reduce the number of illegal tobacco and vaping products on sale in North Shropshire.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Government is committed to reducing the number of illicit tobacco and vaping products on sale nationally.

For tobacco, HM Revenue and Customs (HMRC) has a robust strategy to tackle the illicit tobacco trade. HMRC works closely with Trading Standards to disrupt the illicit tobacco trade at retail level – known as Operation CeCe. In its first three years, more than 46 million illegal cigarettes and 12,600kg of hand-rolling tobacco were seized.

In July 2023, HM Revenue and Customs introduced a strengthened sanctions regime for breaches of the UK Tobacco Track and Trace System to combat illicit tobacco sales. New powers were also given to Trading Standards to make referrals to HMRC where they find evidence of high street retailers selling tobacco products that do not comply with the UK Tobacco Track and Trace System.

In January 2024, HMRC and Border Force published their latest illicit tobacco strategy, ‘Stubbing Out the Problem’. This sets out the Governments’ continued commitment to restrict the trade in illicit tobacco with a focus on reducing demand, and to tackle and disrupt organised crime groups. This strategy is supported by £100 million of new smokefree funding allocated over 5 years to boost existing HMRC and Border Force enforcement capability.

As with tobacco, there is a cross-government approach to reducing the number of illegal vapes. The vaping equivalent of Operation CeCe, Operation Joseph, led to the seizure of over 1 million illegal vapes in 2023-24, the last full year for which statistics are available.

HMRC are also working closely with both Trading Standards and Border Force to develop a robust compliance approach for the introduction of Vaping Products Duty (VPD) on 1 October 2026.

VPD is a new excise duty on vaping products, which will introduce additional compliance powers and controls across the vaping supply chain. This includes the introduction of a Vaping Duty Stamps (VDS) scheme, which will require highly secure stamps to be placed on all duty paid goods, supporting enforcement agencies and customers to identify illegal products.

HMRC are recruiting over 300 staff to strengthen this compliance approach and deliver VPD.

Question to the HM Treasury:

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

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Government is creating a fairer business rates system that protects the high street, supports investment, and is fit for the 21st century.

As set out at Autumn Budget 2024, the Government will introduce permanently lower tax rates for retail, hospitality, and leisure (RHL) properties with ratable values (RVs) below £500,000 from 2026-27.

The final design, including the rates, of the new business rates multipliers will be announced at Budget 2025, so that the Government can factor the revaluation outcomes, as well as the broader economic and fiscal context into decision-making. When the new multipliers are set, HM Treasury intends to publish analysis of the effects of the new multiplier arrangements.

Ahead of the new multipliers being introduced, the Government prevented RHL business rates relief from ending in April 2025, extending it for one year at 40 per cent up to a cash cap of £110,000 per business, and froze the small business multiplier.

Over a third of properties (more than 700,000) already pay no business rates as they receive 100 per cent Small Business Rate Relief, with an additional c.60,000 benefiting from reduced bills as this relief tapers.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will take steps to help people with CIFAS markers to access banking facilities to enable them to receive (a) wages and (b) welfare payments.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

CIFAS, the UK’s fraud prevention service, plays a vital role in protecting individuals and the financial system from fraud and financial crime. Its work supports the Government’s broader efforts to tackle fraud and maintain trust in the financial system.

The Government also recognises the importance of ensuring that individuals can access banking services to receive wages and welfare payments. Where individuals face barriers when accessing banking services, alternative options may be available. The nine largest personal current account providers in the UK are legally required to offer basic bank accounts to customers who do not have a bank account or are not eligible for a standard current account. These accounts are fee-free and provide essential banking services, though they do not include overdrafts or cheque books. Beyond the high street banks, other options for people to make and receive payments may include payment and electronic money institutions.

If someone with a CIFAS marker wishes to further understand the information that CIFAS holds against them, they may wish to make a Data Subject Access Request (DSAR) to CIFAS

Furthermore, if an individual believes that a CIFAS marker has been incorrectly assigned, they should first raise it with the organisation that recorded it to the CIFAS database for them to review. If the organisation does not remove the marker then the individual can reach out directly to CIFAS following the process outlined in its complaints procedure.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she plans to require (a) banks and (b) other major financial services providers to invest in community development finance institutions.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

The Government recognises the vital role Community Development Finance Institutions (CDFIs) play in providing affordable credit to underserved consumers and businesses. To support this, in November 2024, the British Business Bank launched the Community ENABLE Funding (CEF) Programme, which aims to deploy £150 million over the next two years to ‘not for profit’ lenders, including CDFIs.

Several banks have already shown tangible support for CDFIs. For example, in 2023 NatWest provided £900,000 to the sector, with half distributed directly to households to help meet immediate needs during the cost-of-living crisis, and the remainder used to strengthen the sector’s capacity for future support. Similarly, Lloyds was announced as the lead investor in a new £62 million Community Investment Enterprise Fund, designed to help small businesses across England and Wales access finance through CDFIs, supporting local jobs and economic activity.

My predecessor co-chaired a roundtable in July with Responsible Finance, which was an important opportunity to discuss how banks and CDFIs can work together to improve access to affordable credit. However, the Government has no plans to require banks or other major providers to invest in CDFIs.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of the proposed higher multiplier for business rates on (a) The Underworld, (b) Soul Mama and (c) other grassroots music venues with a rateable value of over £500,000.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

As set out at Autumn Budget 2024, the Government will introduce permanently lower tax rates for retail, hospitality, and leisure properties with rateable values (RVs) below £500,000, including grassroots music venues, from 2026-27. This permanent tax cut will ensure they benefit from much-needed certainty and support. The Government is sustainably funding this by introducing a higher multiplier on properties with RVs of £500,000 and above.

The final design, including the rates, for the new business rates multipliers will be announced at Budget 2025, so that the Government can factor the revaluation outcomes, as well as the broader economic and fiscal context into decision-making. When the new multipliers are set, HM Treasury intends to publish analysis of the effects of the new multiplier arrangements.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if her Department will bring forward legislative proposals to ensure that SMEs are referred to the (a) most appropriate and (b) best value funding option under the Bank Referral Scheme.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

The Bank Referral Scheme is a legislative initiative that requires major lenders (designated banks) to refer SME customers that they reject for finance, with the SME’s permission, to designated finance platforms that can connect the SME with alternative finance providers.

The Scheme is designed so that once an SME has consented to referral, its details are shared with all designated finance platforms – there are currently three. Each designated finance platform is an online service that hosts a panel of lenders. Under the design of the Scheme, lenders decide whether to offer finance to an SME applying for finance and on what terms, and it is for the SME to decide whether it wishes to proceed if an offer is made. The SME could potentially be offered finance by more than one provider and would be free to choose the product best suited to its needs.

On 27^th October, the Government launched a consultation and call for evidence on the Bank Referral Scheme, inviting views on a range of issues and proposals aimed at better facilitating SME access to finance through the Scheme. Depending on feedback, the Government will consider whether the existing legislative framework needs to be amended. The consultation is available here and will close on 22^nd December: https://www.gov.uk/government/consultations/bank-referral-scheme-consultation-and-call-for-evidence

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether her Department made arrangements to (a) maintain the property and (b) pay any outstanding liabilities following the introduction of sanctions on the owners of Sutton Place.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

OFSI does not generally comment on specific cases. For further information about how OFSI takes licensing decisions, please see the OFSI’s general guidance here, and OFSI’s supplemental licensing guidance here.

The asset freeze imposed on designated persons prohibits them from dealing with or benefiting from their UK assets, including real estate.

Where appropriate, OFSI may issue either a general or specific licence on behalf of HM Treasury to permit activity that would otherwise be prohibited by an asset freeze. This includes to enable payments for pre-existing obligations and for the routine holding and maintenance of properties owned by designated persons.

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

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential merits of creating a dedicated form of business rates relief for post offices.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Government has no plans to introduce a targeted business rates relief for post offices.

However, as set out at Autumn Budget 2024, the Government will introduce permanently lower tax rates for retail, hospitality, and leisure (RHL) properties with ratable values below £500,000, including post offices, from 2026/27. This permanent tax cut will ensure that eligible post offices benefit from much-needed certainty and support.

Post offices are also eligible for 40 per cent RHL relief up to a cash cap of £110,000 per business in 2025/26. They are also eligible for 100 per cent rural rate relief if they meet certain conditions.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate she has made of the potential impact of the 2026 business rates revaluation for hospitality businesses on (a) the number of businesses subject to the surcharge on businesses over £500,000 and (b) the total level of taxes paid by the hospitality sector; and what assessment she has made of the potential impact of the 2026 business rates revaluation on the number of jobs in the hospitality business sector.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Government is creating a fairer business rates system that protects the high street, supports investment, and is fit for the 21st century.

As set out at Autumn Budget 2024, the Government will introduce permanently lower tax rates for retail, hospitality, and leisure (RHL) properties with ratable values (RVs) below £500,000 from 2026/27. This permanent tax cut will ensure they benefit from much-needed certainty and support. The Government is sustainably funding this by introducing a higher tax rate on properties with RVs of £500,000 and above.

The final design, including the rates, for the new business rates multipliers will be announced at Budget 2025, so that the Government can factor the revaluation outcomes and broader economic and fiscal context into decision-making. When the new multipliers are set, HM Treasury intends to publish analysis of the effects of the new multiplier arrangements.

The Government will support those seeing the biggest increases at the revaluation. The Government will announce details at Budget 2025, in light of the revaluation outcomes.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she has considered joining the Global Solidarity Levies Task Force.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Government is committed to helping deliver global climate finance, including the New Collective Quantified Goal agreed at COP29 of at least $300bn per year to developing countries by 2035, and responding to the wider call on all actors to increase climate finance to developing countries to £1.3trn per year.

As part of that effort, we are pressing for faster and more ambitious reforms to the global financial system to deliver much more and higher quality climate and development finance. Alongside this, we are supportive of exploring revenue raising mechanisms for climate action.

We recognise the work being undertaken by the Global Solidarity Levies Taskforce and will consider their proposals and those of other organisations on a case-by-case basis.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will make an assessment of the potential merits of abolishing business rates for retail, hospitality and leisure businesses in (a) Fylde constituency and (b) Lancashire.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Business rates are a vital source of revenue for Local Government. The Government is creating a fairer business rates system that protects the high street, supports investment, and is fit for the 21st century.

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

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she plans to increase business rates on (a) airports and (b) airport operators; and if she will make an assessment of the potential impact of such an increase on regional airport (i) viability and (ii) connectivity.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Valuation Office Agency (VOA) conducts analysis of changes in rateable value to prepare for regular revaluations. The VOA is currently working on a revaluation of all non-domestic properties, which will come into effect on 1 April 2026. For the upcoming 2026 revaluation, as with other revaluations, the VOA is receiving ongoing representations from the airport sector.

The Government will confirm the rates for the new multipliers at Budget 2025, taking account of the outcomes of the 2026 revaluation as well as the broader economic and fiscal context.

We are fully committed to supporting the aviation industry. The sector is vital to our future as a global trading nation and will play an important role in local economies.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of planned business rates reforms on the wholesale sector; and if she will consider extending retail-equivalent reliefs to wholesalers.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Government currently provides a 40 per cent business rates relief for eligible retail, hospitality, and leisure (RHL) properties, up to a cash cap of £110,0000 per business, in 2025-26. Eligibility for the RHL relief scheme is outlined in guidance published by the Ministry of Housing, Communities & Local Government, and is focused on RHL properties that are wholly or mainly open to visiting members of the public. This is to ensure that support is targeted at in-person RHL, thereby helping to rebalance the burden between online and high-street retailers. There are no plans to expand the scope of this relief.

From 2026/27, the Government is introducing permanently lower business rates multipliers for RHL properties with rateable values (RVs) below £500,000. Details on which RHL properties will qualify for these lower multipliers can be found online here:

https://www.gov.uk/guidance/business-rates-multipliers-qualifying-retail-hospitality-or-leisure.

To fund these lower RHL multipliers sustainably, from 2026/27, the Government is also introducing a higher multiplier on properties with RVs of £500,000 and above.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she made of the role of wholesalers in maintaining supply chain resilience when determining eligibility for business rates reliefs.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Government currently provides a 40 per cent business rates relief for eligible retail, hospitality, and leisure (RHL) properties, up to a cash cap of £110,0000 per business, in 2025-26. Eligibility for the RHL relief scheme is outlined in guidance published by the Ministry of Housing, Communities & Local Government, and is focused on RHL properties that are wholly or mainly open to visiting members of the public. This is to ensure that support is targeted at in-person RHL, thereby helping to rebalance the burden between online and high-street retailers. There are no plans to expand the scope of this relief.

From 2026/27, the Government is introducing permanently lower business rates multipliers for RHL properties with rateable values (RVs) below £500,000. Details on which RHL properties will qualify for these lower multipliers can be found online here:

https://www.gov.uk/guidance/business-rates-multipliers-qualifying-retail-hospitality-or-leisure.

To fund these lower RHL multipliers sustainably, from 2026/27, the Government is also introducing a higher multiplier on properties with RVs of £500,000 and above.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what proportion of (a) tableware and (b) crockery used in her Department is made by a British manufacturer.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Government is committed to supporting British businesses and ensuring they have the best chance to win public contracts.

The new Procurement Act creates a simpler and more transparent system that will support British businesses bidding for work.

The Act also allows contracting authorities to set standards that recognise the quality and standard of UK businesses and products.

Alongside this, the National Procurement Policy Statement encourages contracting authorities to consider this government’s Industrial strategy and the sectors vital to our economic growth.

HM Treasury does not hold the information requested. The provision of catering facilities, including tableware and crockery in catering outlets for HM Treasury staff and buildings, is managed under contracts administered by the Government Property Agency.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what plans she has to (a) abolish the Carbon Price Support mechanism and (b) introduce further measures to reduce electricity costs for energy-intensive industries.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The government’s Industrial Strategy published in June 2025 announced that from 2027, a new British Industrial Competitiveness Scheme will reduce electricity costs by c.£35-40/MWh and support thousands of businesses. The scheme will benefit manufacturing electricity intensive frontier industries in the Industrial Strategy and foundational manufacturing industries in their supply chains. Eligible businesses will be exempt from paying the costs of the Renewables Obligation, Feed-in Tariffs and the Capacity Market. The scheme will bring GB electricity costs more in line with other major economies in Europe, and level the playing field for GB businesses.

The government will also continue support for the Energy-Intensive Industries Compensation Scheme to support energy efficiency, decarbonisation, and technical innovation.

The government keeps all taxes under review and will continue to review Carbon Price Support beyond the announced rates as part of the policy making process.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will make an assessment of the potential merits of removing the ABV limit of 8.5% from Small Producer Relief.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

I refer the Hon. Member the answer that I gave to PQ UIN 82442 on 21 October 2025.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she plans to retain the lower rate of landfill tax for (a) industrial by-products and (b) other steel-making residues.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Government recently consulted on proposals to reform Landfill Tax to ensure the regime remains effective in encouraging waste to be diverted away from landfill. The proposals aimed to support the Government’s circular economy objectives to facilitate economic growth by stimulating investment in technologies, sectors and infrastructure that keep resources in circulation for longer. As part of the consultation, the Government has received a wide range of views from stakeholders, including representatives from manufacturing sectors, such as steelmaking. The consultation closed on 28 July, and the Government is considering responses and will set out next steps in due course.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of charging a 5% surcharge when paying vehicle tax by direct debit on lower income motorists; and whether she has plans to remove this surcharge.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

When Vehicle Excise Duty (VED) is paid monthly or six-monthly, rather than annually, the cost to the exchequer is higher because of lost interest. To reflect this impact on the public finances, the previous government introduced in 2014 an extra charge for monthly and six-monthly VED payments to make up for the lost interest

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

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what measures HMRC has in place to continue to run critical services in the event of a major internet outage.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

HMRC services are designed with resilience and continuity in mind. While some services rely on internet connectivity—for example, digital access for citizens and connections to certain Software-as-a-Service (SaaS) platforms—the majority of HMRC’s core systems will continue to operate during an internet outage.

Internal connectivity between HMRC sites and hosted services is maintained through private, dedicated links that do not depend on the public internet. This ensures that critical processing and internal operations can continue without interruption.

For citizen-facing services that require internet access, HMRC has established Business Continuity plans. These include alternative communication channels, prioritisation of essential services, and manual fallback processes where appropriate, to minimise disruption and maintain service availability.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will make an assessment of the potential impact of changes to employers' National Insurance contributions on seasonal hospitality-based businesses following the 2025 summer season.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

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

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

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

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

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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 estimated value of the 2026-2036 Affordable Homes Programme after discounting for (a) the GDP deflator using OBR’s estimates and (b) the Treasury’s Social Time Preference Rate.

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

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

The Spending Review document sets out that spend on the SAHP will reach £4 billion per year in 2029-30 and rise in line with inflation subsequently.

The programme follows the financial appraisal as set out in the HM Treasury Green Book guidance and uses HMT’s GDP deflator which can be found on gov.uk here.

My Department will continue to publish capital spend figures in its Annual Report and Accounts.

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

To ask the Secretary of State for Housing, Communities and Local Government, pursuant to the Answer of 9 July 2025 to Question HL8844 on Affordable Housing: Finance, what measure of inflation was used to provide the statistical basis for the valuation of the programme.

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

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

The Spending Review document sets out that spend on the SAHP will reach £4 billion per year in 2029-30 and rise in line with inflation subsequently.

The programme follows the financial appraisal as set out in the HM Treasury Green Book guidance and uses HMT’s GDP deflator which can be found on gov.uk here.

My Department will continue to publish capital spend figures in its Annual Report and Accounts.

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

To ask the Secretary of State for Environment, Food and Rural Affairs, if she will make an assessment with Cabinet colleagues of the potential impact of trends in the number of manufacturers using imported virgin plastic on (a) the environment and (b) revenues to the Exchequer.

Answered by Mary Creagh - Parliamentary Under-Secretary (Department for Environment, Food and Rural Affairs)

There is currently no planned assessment regarding the potential impact of trends in the number of manufacturers using imported virgin plastic on the environment.

HM Treasury and HM Revenue and Customs are currently evaluating the Plastic Packaging Tax, using analysis of environmental and tax data to assess the impact of the tax and will update in due course. Forecasts on tax revenues are published regularly by the Office for Budget Responsibility.

Question to the Department of Health and Social Care:

To ask His Majesty's Government, further to the Written Answer by Baroness Merron on 1 October (HL10420), what databases or financial records they used to conclude that no individuals have yet received redundancy or severance payments as a result of reductions in NHS England or integrated care board staff in this financial year.

Answered by Baroness Merron - Parliamentary Under-Secretary (Department of Health and Social Care)

The written answer for HL10420, stating that no individuals have yet received redundancy or severance payments, relates to the Department and NHS England. The schemes are being managed by the human resource departments of both organisations, who hold the supporting documentation, including the financial offers that will be made to individuals who progress to exit. It remains the case that no individuals have yet left under these schemes, with no costs having therefore been incurred.

In the case of integrated care board staff, the associated records will be held locally. At a national level we continue to work with HM Treasury on how to prioritise funding for redundancy payments ahead of the medium-term planning framework being published.

Question to the Cabinet Office:

To ask His Majesty's Government what steps they are taking to enhance data accuracy and accountability in the Office for National Statistics.

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

Access to accurate and impartial statistics and data is fundamental to a thriving democracy. Earlier this year, the Cabinet Office and the UK Statistics Authority commissioned a review on the performance and culture of the Office of National Statistics (ONS) after concerns were raised about the quality of our economic statistics.

The Devereux Review, the Cabinet Office and UKSA Board's official response to the Devereux Review, and the ONS’ plan for improving their economic statistics were published in June and are available on both the Cabinet Office and UK Statistics Authority websites.

Cabinet Office and HM Treasury are now working closely with ONS to progress the recommendations of the Devereux Review to enhance the quality of our data.

A new post of Permanent Secretary of the ONS has been created and filled, and a new Director General overseeing economic statistics has been appointed. The ONS is undergoing a prioritisation exercise which is focusing its resources on its core remit of producing economic, population and migration statistics. Progress is being tracked through regular meetings between Cabinet Office and the ONS.

The Cabinet Office is also clarifying the accountability and oversight arrangements of the UK Statistics Authority and ONS. The impartiality and operational autonomy of the UK Statistics Authority and ONS is essential for public trust and confidence in our official statistics, but the department must be accountable to both HM Government and Parliament for their performance and the quality of the data they produce. This relationship will be set out in a new Framework Document which will be published soon.

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 challenges of working with private finance companies to help deliver neighbourhood health centres.

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

The Government announced in the 10 Year Infrastructure Strategy on 19 June 2025, and in the 10-Year Health plan published on 3 July 2025, that it will explore the feasibility of using new Public Private Partnerships (PPPs) to deliver certain types of primary and community health infrastructure, including Neighbourhood Health Centres.

Any new model will be subject to market-testing, and will build on the lessons learned from past administrations’ experiences, the models currently in use elsewhere in the United Kingdom, and the March 2025 National Audit Office report titled Lessons Learned: private finance for infrastructure. The decision on whether to proceed with the use of PPPs for Neighbourhood Health Centres will be made by HM Treasury and the relevant ministers by the 2025 Autumn Budget.

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

To ask the Secretary of State for Environment, Food and Rural Affairs, what steps she is taking with Cabinet colleagues to assess the potential impact of climate-related risks to (a) health, (b) infrastructure and (c) the economy on the Government's (i) policies and (ii) spending plans.

Answered by Emma Hardy - Parliamentary Under-Secretary (Department for Environment, Food and Rural Affairs)

It is the Government’s statutory duty to assess climate risks to the UK every five years under the Climate Change Act, a process known as the UK Climate Change Risk Assessment (CCRA), followed by a National Adaptation Programme (NAP), setting out actions to address the risks identified in the CCRA.

The Government published CCRA3 in January 2022, identifying 61 climate risks and opportunities, including infrastructure, health and the wider economy. NAP 3 brings together policies and actions to address these uncertainties.

Government spending is subject to clear requirements through the Green Book to consider climate change impacts. At SR 2025 HMT set a requirement for capital bids to be assessed according to their climate and environmental impact, including their resilience to the effects of climate change.

The forthcoming publication of the Government’s response to the CCC’s latest adaptation progress report will set out the Government’s approach to managing climate risks.

CCRA4 is due to be laid in Parliament by the UK Government in January 2027. The CCC are coordinating the Independent Assessment (CCRA4-IA) that will be published in 2026 and will form the basis of CCRA4.

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

To ask the Secretary of State for Housing, Communities and Local Government, what assessment he has made of the build-out guarantees that will be required to secure National Housing Bank funding.

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

On 17 June, the government announced that it would establish a new National Housing Bank, a subsidiary of Homes England which will be publicly owned and backed with £16 billion of financial capacity to accelerate housebuilding in England.

My Department is currently working with Homes England and HM Treasury to establish the Bank, including developing its investment strategy and further details will be announced in due course.

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