Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps she is taking to support older people in financial difficulties.

Answered by Torsten Bell - Parliamentary Secretary (HM Treasury)

We are committed to helping pensioners with the cost of living and ensuring financial security in retirement. The State Pension will remain the foundation of retirement income and, in line with the government’s commitment to the Triple Lock for the duration of this parliament, over 12 million pensioners will benefit from a 4.8% increase to their basic or new State Pension in April 2026, worth up to £575 a year. This follows a substantial increase in 2025/26, when those on the full new State Pension received a £360 boost.

The Government provides Pension Credit for pensioners with low incomes. Pension Credit is an income-related benefit which targets help at the poorest pensioners. The amount a person gets depends on how much income they have each week and how much they have saved or invested.

The Pension Credit Standard Minimum Guarantee will also increase by 4.8% in April 2026, from £227.10 to £238 a week for single pensioners and from £346.60 to £363.25 for couples, protecting the poorest pensioners. Over three quarters of pensioners will benefit from the Winter Fuel Payment for the duration of this Parliament, targeting help at those on lower and middle incomes while ensuring fairness for taxpayers.

Pensioners also benefit from free eye tests, NHS prescriptions and bus passes, and some may qualify for means tested benefits such as Housing Benefit and Cold Weather Payments.

To help with ongoing cost of living pressures, the government will remove around £150 on average off household energy bills across Great Britain from April 2026 and the government is expanding the Warm Home Discount to an additional 2.7 million households, meaning around 6 million low-income households will receive £150 support with their energy bills.

Question to the HM Treasury:

To ask His Majesty's Government what assessment they have made of the threats to financial services presented by the cutting of subsea cables or the monitoring of information carried by them.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

Strengthening the financial sector’s resilience to threats and hazards of all origins is a key priority for HM Treasury and the financial regulators.

While individual subsea cables are vulnerable to damage, the UK’s international connectivity is resilient, supported by 45 international cables and high‑capacity fibre cables through the Channel tunnel.

However, critical sectors must be prepared for reasonable worst-case disruption. HM Treasury is working closely with the Department for Science, Innovation and Technology to update the Government’s assessment of how disruption or monitoring of subsea cables could affect financial services. This work will inform response planning and further support a secure, resilient financial sector.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps she is taking to support (a) entrepreneurs and (b) new business starters.

Answered by James Murray - Chief Secretary to the Treasury

At Autumn Budget 2025, the Government published the Entrepreneurship in the UK Prospectus which emphasises the Government’s commitment to supporting start‑ups and scaling firms through improved access to capital, R&D support, regulatory reform, and procurement changes.

The Government also conducted a Call for Evidence on Tax Support for Entrepreneurs, which closed recently.

Question to the HM Treasury:

To ask His Majesty's Government what assessment they have made of the implications of the increased use of AI to drive cost efficiencies in banking for financial stability, competition and consumer outcomes in the financial services sector.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

The Government’s ambition is to make the UK a global leader in AI, leveraging our dual strength in financial services and AI to drive growth, productivity, and consumer benefits. Encouraging safe adoption is an essential part of realising that ambition.

The treatment of customers by UK banks and building societies is governed by the Financial Conduct Authority (FCA), whose independent regulatory powers ensure consumer protection in the financial services sector. The FCA’s Principles for Businesses require firms to provide prompt, efficient, and fair service to all their customers. The FCA’s Consumer Duty requires firms to act in good faith, prevent foreseeable harm, and act in the best interests of consumers.

UK banks are required to comply with relevant laws and regulations that are fundamental to consumer protection. In April 2024, the FCA published an update on its regulatory approach to AI, making it clear that where firms use AI as part of their business operations, they remain responsible for meeting FCA rules. Firms remain fully accountable for outcomes delivered by AI systems.

The FCA is also the regulator responsible for promoting effective competition in the interests of consumers in financial services. The FCA’s 2024 update on its regulatory approach to AI also considers competition risks and the impacts of beneficial innovation on competition in financial services. The FCA also works alongside the Competition and Markets Authority (CMA) as part of the Digital Regulation Cooperation Forum (DRCF), including conducting joint consumer research on generative AI with the CMA.

The Bank of England’s Financial Policy Committee (FPC) is responsible for identifying and monitoring risks to UK financial stability. In their April 2025 Financial Stability in Focus publication, they set out the potential benefits and risks to financial stability that could result from AI use in the financial system, HM Treasury continues to work closely with the FPC and UK financial regulators to assess risks to financial stability.

The Government will continue to work with regulators and industry to ensure innovation proceeds safely and responsibly.

Question to the HM Treasury:

To ask His Majesty's Government what measures they are considering to support the responsible deployment of AI across UK financial services.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

As set out in the Government’s Financial Services Growth and Competitiveness Strategy, it is our ambition to make the UK ”the world’s most technologically advanced global financial sector”, leveraging our dual strengths in financial services and Artificial Intelligence (AI) to drive growth, productivity, and deliver consumer benefits, including steps to support safe AI deployment across the sector.

As committed to in the Strategy, the Government has appointed Financial Services AI Champions, Harriet Rees and Rohit Dhawan, who will focus on helping firms seize opportunities of AI while protecting consumers and financial stability.

As part of their work, the AI Champions will engage with stakeholders across the industry, with the regulators and with government to develop recommendations on areas of potential growth for AI in financial services and what action could be taken to seize the opportunities that AI brings.

The Government will carefully consider any recommendations before setting out its next steps, taking into account the benefits of innovation and also ensuring that risks are appropriately considered.

The Government will continue working closely with industry and the regulators to safely capitalise on the opportunities AI presents while protecting consumers and financial stability.

Question to the HM Treasury:

To ask His Majesty's Government what assessment they have made of recent trends in UK tech and fintech investment, and how this is informing their strategy to maintain competitiveness in emerging financial technologies.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

In 2025, the sector attracted $3.6 billion of investment - second only to the US. As set out in the Government’s Financial Services Growth and Competitiveness Strategy (“the Strategy”), the UK aims to be the world’s most technologically advanced global financial centre, and to remain a leading jurisdiction for Fintech firms to start-up, scale and list.

The UK has a long history as a powerhouse of financial services innovation. The Strategy set out a comprehensive package of reforms to maintain the UK’s global leadership in Fintech.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether the Government plans to increase the purchase limit for properties outside of London when using a Help to Buy ISA.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

This Government is committed to helping first time buyers own their own home and will do this by building 1.5 million more homes.

The Government keeps savings policy under review, any changes of this kind would be made at a relevant fiscal event.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the adequacy of industry-led standards, including those of the London Bullion Market Association, to prevent conflict-linked gold from Sudan entering the United Kingdom market; and whether she plans to introduce statutory oversight of gold-supply-chain due diligence.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

The trade of illicit gold funds undermines the rule of law and perpetuates human rights abuses. Gold extraction and smuggling operations represent a significant loss to Sudan and undermine effective resource governance. The UK has imposed sanctions on a number of individuals and businesses who are allegedly involved in the exploitation of gold resources in Sudan. Companies must conduct appropriate due diligence to ensure full compliance with these sanctions.

The UK Government engages with the gold industry, in particular the London Bullion Market Association (LBMA) and the World Gold Council, as well as the Organisation for Economic Co-operation and Development (OECD) to support responsible sourcing and rigorous due diligence standards to enhance resilience to illicit gold and identify malign actors in the supply chain. As the UK is an OECD member, businesses in the UK apply the OECD's Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk areas, including the LBMA. The UK is a global leader in tackling illicit gold flows, recently hosting a joint FCDO-HMRC Gold Conference and launching a public-private partnership with industry to clamp down on illicit flows.

The Government recognises the importance of high regulatory standards in financial markets. For over-the-counter wholesale markets for precious metals like the London Bullion Market, the Financial Conduct Authority recognises the Global Precious Metals Code, which sets out the standards and best practice expected from market participants in these markets.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she has considered the efficacy of using FCA fines to fund hospices.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

Revenue from Financial Conduct Authority (FCA) fines is used to benefit the taxpaying public. First, the FCA deducts the costs of enforcement from its fine income. Any money left over is passed to the Treasury in accordance with the Financial Services and Markets Act 2000. The Treasury must surrender it to the Consolidated Fund and it is then part of the Government’s total revenues, used to pay for all Government spending on public services like hospitals, hospices, and other crucial services. The Government has no plans to change this approach.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps the Department is taking to ensure that the recruitment process for the Digital Markets Champion includes interviewing candidates from a broad range of professional backgrounds, including those with experience in emerging technologies and digital assets.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

Last July the government published the Wholesale Financial Markets Digital Strategy. The strategy announced that the government will appoint an industry expert as Wholesale Digital Markets Champion, who will provide leadership from, and for, the sector on wholesale market digitalisation.

The government is working at pace to appoint a suitable candidate for the role, taking into account their backgrounds and previous experience, and will provide an update in due course.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the importance of appointing a Digital Markets Champion with experience and understanding of digital assets and distributed ledger technologies, to help position the UK as a global hub for digital finance and innovation.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

Last July the government published the Wholesale Financial Markets Digital Strategy. The strategy announced that the government will appoint an industry expert as Wholesale Digital Markets Champion, who will provide leadership from, and for, the sector on wholesale market digitalisation.

The government is working at pace to appoint a suitable candidate for the role, taking into account their backgrounds and previous experience, and will provide an update 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 increases to the Economic Crime Levy on not-for-profit housing associations.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

The Government published its summary of the impacts of the increases to the Economic Crime (Anti-Money Laundering) Levy in the policy paper titled "Economic Crime Levy – changes to bands and charges” (Economic Crime Levy — changes to bands and charges - GOV.UK).

The Levy was designed with simplicity and proportionality at its core, to limit the administrative burden on regulated entities. Accordingly, it applies to any entity that carries out activity regulated by the Money Laundering Regulations and no entity pays more than 0.1% of its revenue in charges.

A full review of the Levy will be undertaken in 2027.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what the difference is between the 250,000 retail, hospitality and leisure businesses benefitting from business rates relief, as cited in answer to question UIN 904249, and the 750,000 businesses benefitting from the lower multiplier, as cited in answer to question UIN 111573.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

More properties will benefit from the new retail, hospitality and leisure (RHL) multipliers because there is no cash cap, meaning all qualifying properties in an RHL chain will benefit.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how much funding is allocated to the National Wealth Fund for each financial year from 2024-25 onward, broken down by capital spending allocations and financial transactions.

Answered by James Murray - Chief Secretary to the Treasury

The National Wealth Fund (NWF) is capitalised with £27.8bn to make investments in support of the growth and clean energy missions. £10 billion of its capital is allocated for guarantees, £4 billion for local authority lending, and the rest is split between debt and equity.

HM Treasury has not made specific allocations of this capital to each financial year. The NWF has the target of committing all its capital by 2029/30.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what value of goods have been identified as a threat to the European Union's economy and held at a check point between Great Britain and Northern Ireland since the introduction of the Windsor Framework by year.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

HMRC does not hold data on the value of goods identified as a threat to the EU economy.

The UK Internal Market Scheme enables businesses to move goods from Great Britain to Northern Ireland without being subject to customs duties and unnecessary checks and paperwork. Over 15,000 businesses have been authorised for UKIMS.

The Independent Monitoring Panel's recent assessment of the UK Internal Market System showed that 96% of the value of goods moving via freight from Great Britain to Northern Ireland did so under the UK internal market system for the period 1 January 2025 – 30 June 2025.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of current aviation fuel taxation arrangements on the environment.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Air Passenger Duty (APD) applies to airlines and is the principal tax on the aviation sector. It is expected to raise £4.7 billion in 2025-26 and it aims to ensure that airlines make a fair contribution to the public finances, particularly given that tickets are VAT free and aviation fuel incurs no duty.

Due to the international nature of air travel, the UK Government, alongside over 100 other countries, has entered into wide-ranging bilateral agreements to enable more seamless air connectivity between countries. These are longstanding agreements that include restrictions on taxing jet fuel on international flights. Air Passenger Duty is therefore the principal tax on the aviation sector, charged on a per passenger basis, to ensure that airlines continue to make a fair contribution to the public finances.

Reforms to APD took effect in April 2023, including the introduction of a new ultra long-haul band covering flights that are greater than 5,500 miles from London. This ensures that those who fly furthest, and have the greatest impact on emissions, pay the most tax.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of irrecoverable VAT on Further Education colleges’ ability to invest in teaching facilities, specialist equipment and skills provision.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

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

For their non-business activity, FE colleges are unable to reclaim VAT incurred. We operate several VAT refund schemes for schools and academies which are designed variously to ensure that VAT is not a burden on local taxation, and that academies are not disincentivised to leave LA control. FE colleges do not meet the criteria for either scheme.

In relation to business activity, FE colleges enjoy an exemption from VAT which means that they do not have to charge VAT to students but cannot recover it either.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the contribution of regional brewers on local economies and tourism.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Government is committed to ensuring that the beer and pub sector remains diverse, competitive and rooted in local communities, supporting investment and growth across towns and villages. The manufacture of alcoholic beverages supports jobs across the country with over 75% of employees working outside of London and the South East in 2024.

Small Producer Relief (SPR) supports SMEs and new entrants by permitting smaller producers who make 4,500 hectolitres or fewer of alcohol per year to pay reduced duty rates on all products below 8.5% ABV. At Budget 2025, the government increased the cash discount provided to small producers, maintaining the relative value of SPR compared to the main duty rates.

In addition, the Government has conducted a review of the beer market to determine whether there are any structural barriers preventing small breweries from accessing pubs, the findings from which are currently being reviewed. We will be announcing the outcome of the review in due course.

More broadly, we are keen to ensure that Britain’s coastline – including the Suffolk coast – remain an attraction to domestic and international visitors. The Government has set an ambitious goal to grow annual inbound tourism to 50 million visitors by 2030. To help achieve this, we have established a new Visitor Economy Advisory Council, which is currently helping to co-create a Visitor Economy Growth Strategy. The Strategy endeavours to share the benefits of tourism across every nation and region, including coastal and seaside areas.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of the VAT treatment of Further Education colleges on learners from disadvantaged backgrounds.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

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

For their non-business activity, FE colleges are unable to reclaim VAT incurred. We operate several VAT refund schemes for schools and academies which are designed variously to ensure that VAT is not a burden on local taxation, and that academies are not disincentivised to leave LA control. FE colleges do not meet the criteria for either scheme.

In relation to business activity, FE colleges enjoy an exemption from VAT which means that they do not have to charge VAT to students but cannot recover it either.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether her Department has considered extending Section 33 VAT refunds to Further Education colleges.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

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

For their non-business activity, FE colleges are unable to reclaim VAT incurred. We operate several VAT refund schemes for schools and academies which are designed variously to ensure that VAT is not a burden on local taxation, and that academies are not disincentivised to leave LA control. FE colleges do not meet the criteria for either scheme.

In relation to business activity, FE colleges enjoy an exemption from VAT which means that they do not have to charge VAT to students but cannot recover it either.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to the Memorandum of Understanding: accessing HMRC information to assist honours committees in making recommendations about awarding honours to individuals, between Cabinet Office and HMRC, what were the conclusions of the review that took place on 12 June 2025.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Memorandum of Understanding (MoU) agreed between HMRC and the Cabinet Office on 19 October 2023 sets out the arrangements under which HMRC may disclose information to support the honours process.

A review of the operation of the MoU took place on 29 November 2024 as part of routine governance activity. The review concluded that the arrangements continued to operate as intended and it did not result in any material changes. As the arrangements were unchanged, no further review was carried out on 12 June 2025. The MoU remains in force until 12 June 2027. Any future updates would be reflected in a revised agreement when agreed and published.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 21 January 2026 to Question 105915 on Katie Martin, for what reason she is unpaid; and how many and what proportion of (a) female and (b) male advisers to her Department are unpaid.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Katie Martin is a Business Adviser to the Chancellor, appointed as a Direct Ministerial Appointment.

Direct Ministerial Appointments are generally unpaid, reflecting their part-time, advisory nature. HM Treasury currently has nine unpaid Direct Ministerial Appointments: three are held by women and six by men (37.5% and 62.5% respectively). HM Treasury also has two paid Direct Ministerial Appointments, one held by a woman and one held by a man.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will make an assessment of the potential impact of the rise in Employer's National Insurance Contributions on businesses hiring women and young people.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

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

The Office for Budget Responsibility also published the Economic and Fiscal Outlook (EFO) in March 2026, which sets out a detailed forecast of the economy and public finances. The OBR expect that employment levels will rise in every year of the forecast, reaching 35.3m in 2030-31.

The Government is committed to supporting young people to earn and learn. That is why we have recently announced that we will offer a guaranteed job to young people on Universal Credit, who are unemployed for over 18 months. This will provide an opportunity for young people to gain essential skills and experience and prevent the damaging effects of long-term unemployment. This initiative forms a key part of the Government’s Youth Guarantee and will build upon existing employment support and sector-based work academies (SWAPs) currently being delivered by the Department for Work and Pensions (DWP)

Employers can claim a number of employer NICs reliefs including those for under-21s and under-25 apprentices. This means employers will pay no employer NICs for apprentices under 25 or employees under 21 on earnings up to £50,270.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she had discussions with the Secretary of State for Culture, Media and Sport on the potential impact of raising betting duty on Greyhound Racing alongside general sports duty in 2027; and what assessment she has made of the potential merits of bringing betting duty in line with the rate of duty on horse racing.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

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

As part of this package, remote betting will see an increase from 15% to 25% from 1 April 2027. The government is protecting horseracing from these changes as horserace bets are already subject to a mandatory 10% levy. Recognising this unique position, there will therefore be no change to the duty for bets on UK horseracing, whether in person or online. While operators can pay a voluntary levy of 0.6 per cent on greyhound bets, they are not subject to the same 10 per cent mandatory levy that bets on horseracing are.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether HMRC has issued guidance on (a) whether improper payments made to public officials are taxable for (i) Income Tax and (ii) National Insurance and (b) in what circumstances enforcement action should be taken to recover unpaid tax.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The income tax and National Insurance Contributions status of any payment made to an employee or a public official will depend on the specific facts and circumstances. Generally, where a payment is received because of a person’s employment or public office, it should be taxed as employment income. Payments may still be taxable, even if not treated as employment income.

HMRC will take action to recover unpaid tax and National Insurance Contributions, where it is appropriate to do so.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of Business Rates policy on employment in hospitality-dependent areas.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Government has announced a £4.3 billion business rates support package to protect ratepayers from large overnight increases in bills.

In addition, the Government is introducing permanently lower tax rates for eligible RHL properties. These are worth almost £1 billion per year, and will benefit over 750,000 properties.

On top of this, pubs and live music venues will also benefit from 15% off their new business rates bills, ahead of their bills being frozen in real terms for a further two years.

As a result, over half of ratepayers will see no bill increases next year, including 23% seeing their bills go down. Government support also means that most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether the Valuation Office Agency plans to amend rateable values for rural pubs in the context of proposed changes to drink driving thresholds.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Rateable values represent the annual rent a property could reasonably have been expected to achieve at the Antecedent Valuation Date (AVD), reflecting market evidence at that point in time. For the current 2023 rateable values the AVD is 1 April 2021, and for the 2026 revaluation, it is 1 April 2024.

The Government will launch a review on how pubs are valued for business rates.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether there was ant cost to the public purse of settling the case in the United States between Andrew Mountbatten-Windsor and Virginia Giuffre in 2022.

Answered by James Murray - Chief Secretary to the Treasury

No public money was used to pay the legal or settlement fees to which the Hon Member refers.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment has HM Treasury made of the potential impact of Making Tax Digital for Income Tax on self-employed childminders and other home-based childcare providers.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Childminders make a significant contribution to children’s development, learning, and wellbeing. The Government has eased rules on working from schools and community centres and increased early years funding rates above 2023 average fees. These increases reflect increased costs, and from April 2026, local authorities must pass at least 97 per cent of funding to providers.

Only a small proportion of childminders with qualifying income over £50,000 will be mandated into Making Tax Digital (MTD) for income tax from April 2026. Childminders moving to MTD for income tax can continue to claim tax relief for household costs, wear and tear of household items and furniture, and food and drink, by deducting actual business costs. This ensures childminders receive tax relief for all of the costs that they incur in relation to their childminding business.

The Government will monitor the impact of MTD for income tax on childminders and other home-based childcare providers in the same way as it will for all sole traders moving to MTD for income tax.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to the Treasury Select Committee, Work of HM Revenue and Customs - Oral evidence, HC 416, 13 January 2026, Question 480, if she will publish equivalent figures for the average change in Rateable values for pubs between 2023 and 2026 Rating Lists for pubs under VOA special category code 227.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

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

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether her Department has made an assessment of the potential impact of the time taken for export inspections on UK exporters, international competitiveness, customer confidence and business survival.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

In May 2025 HMRC published a research report which explored the impact of border checks with around 35 traders and intermediaries. Businesses reported that moving goods across the border was generally a smooth process. The report found that documentary checks are the most frequent and least disruptive, and are often resolved within 2 hours. Clearance may take longer for strategic exports or for physical checks, which occur less often.

HMRC is committed to reducing export delays while meeting international obligations. HMRC provides clear guidance and direct support to help businesses navigate export controls, whilst applying risk-based checks to minimise disruption for legitimate trade.

HMRC works closely with Border Force and industry partners to improve processes, introducing digital solutions, and offer training and self-assessment tools to support compliance.

The Export Control Joint Unit (ECJU) offers a service for exporters who wish to check whether there are concerns about the consignee or end-user of the goods. Traders may wish to consider using this service before the goods are shipped.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what the average processing time is for export consignments subject to additional checks by HMRC and Border Force; and what steps her Department is taking to reduce backlogs for compliant exporters.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

In May 2025 HMRC published a research report which explored the impact of border checks with around 35 traders and intermediaries. Businesses reported that moving goods across the border was generally a smooth process. The report found that documentary checks are the most frequent and least disruptive, and are often resolved within 2 hours. Clearance may take longer for strategic exports or for physical checks, which occur less often.

HMRC is committed to reducing export delays while meeting international obligations. HMRC provides clear guidance and direct support to help businesses navigate export controls, whilst applying risk-based checks to minimise disruption for legitimate trade.

HMRC works closely with Border Force and industry partners to improve processes, introducing digital solutions, and offer training and self-assessment tools to support compliance.

The Export Control Joint Unit (ECJU) offers a service for exporters who wish to check whether there are concerns about the consignee or end-user of the goods. Traders may wish to consider using this service before the goods are shipped.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will take steps to reduce the time taken for consignments accompanied by valid Export Control Joint Unit licences to clear the border.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

In May 2025 HMRC published a research report which explored the impact of border checks with around 35 traders and intermediaries. Businesses reported that moving goods across the border was generally a smooth process. The report found that documentary checks are the most frequent and least disruptive, and are often resolved within 2 hours. Clearance may take longer for strategic exports or for physical checks, which occur less often.

HMRC is committed to reducing export delays while meeting international obligations. HMRC provides clear guidance and direct support to help businesses navigate export controls, whilst applying risk-based checks to minimise disruption for legitimate trade.

HMRC works closely with Border Force and industry partners to improve processes, introducing digital solutions, and offer training and self-assessment tools to support compliance.

The Export Control Joint Unit (ECJU) offers a service for exporters who wish to check whether there are concerns about the consignee or end-user of the goods. Traders may wish to consider using this service before the goods are shipped.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she plans to extend VAT relief to community-based services like The Filo Project, that provide socialising activities and support for those with dementia.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Supplies of welfare services, including the provision of care for people with permanent disabilities and dementia, are exempt from VAT if they are supplied by eligible bodies, such as public bodies or charities.

Because community interest companies (CICs) are not charities in law, they must meet the criteria of being state-regulated in order to provide VAT-exempt care services. This is to ensure that the VAT relief is carefully targeted at private providers offering safe and high-quality welfare services.

The Government recognises that there are private organisations that bring value to the care sector without being regulated, but extending the VAT relief to include these would have to be carefully balanced against the risks that it poses

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

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of the refining sector not being included in the Carbon Border Adjustment Mechanism or a similar support measure on trends in the level of growth of that sector.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Government recognises the role that refineries play in energy security and the UK’s industrial base. The Government published a call for evidence (https://www.gov.uk/government/calls-for-evidence/future-of-the-uk-downstream-oil-sector/future-of-the-uk-downstream-oil-sector-call-for-evidence) on the future of the fuel sector on 23^rd February 2026 in order to help understand the current state of the refining sector.

As announced at Budget 2025, the government is considering the feasibility and impacts of including refined products in the Carbon Border Adjustment Mechanism (CBAM) in future.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential merits of disapplying VAT for the conversion of non-residential buildings into accommodation.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

To support the delivery of new homes, conversions of buildings from a commercial to a residential use are subject to a reduced rate of VAT at 5%. The reduced 5% rate also applies to conversions of buildings from one residential use to another and to renovations of residential buildings that have been empty for at least two years.

Further information on VAT on building works can be found here: https://www.gov.uk/guidance/buildings-and-construction-vat-notice-708

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential merits of abolishing VAT on defibrillators.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Government currently provides VAT reliefs to aid the purchase of defibrillators. For example, when an Automated External Defibrillator is purchased with funds provided by a charity and then donated to an eligible body, no VAT is charged. Furthermore, all state schools in England have been fitted with AEDs.

Tax breaks reduce the revenue available for vital public services and must represent value for money for the taxpayer. Exceptions to the standard rate have always been limited and balanced against affordability considerations.

A key consideration for any potential new VAT relief is whether savings would be passed on to the consumer. Evidence suggests that businesses only partially pass on any savings from lower VAT rates.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 23 February 2026 to Question 112609 on Employees' Contributions: India, what plans she has with the Leader of the House to ensure the provision of adequate parliamentary time for the consideration of the Agreement on Social Security relating to Social Security Contributions between the United Kingdom and India.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Double Contributions Convention with the Republic of India and the related Explanatory Memorandum were laid before both Houses of Parliament for scrutiny on 11 February 2026, and both documents have been shared with the relevant Parliamentary Committees of both Houses.

The Government will ensure that the scrutiny requirements of the Constitutional Reform and Governance Act 2010 have been fulfilled before the Double Contributions Convention can be ratified and enter into force.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will amend Gift Aid regulations to ensure refund rights required under the Digital Markets, Competition and Consumers Act 2024 do not invalidate eligibility.

Answered by Lucy Rigby - Economic Secretary (HM Treasury)

HMRC has updated its Gift Aid guidance (para 3.13.4) (https://www.gov.uk/government/publications/charities-detailed-guidance-notes/chapter-3-gift-aid) to confirm that charities’ eligibility for Gift Aid will not be affected by the Digital Markets, Competition and Consumers Act 2024. Refund rights for membership schemes and contracts acquired through the operation of consumer law will not make charities ineligible to claim Gift Aid.

The government will keep all related guidance and regulations under review.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the answer of 12 February 2026 to UIN 111208, whether tobacco duty increases since October 2024 and the application of the RPI+2% tobacco duty escalator will preserve the retail price differential between tobacco products and vaping products without the £2.20 one-off increase due to take effect on 1 October 2026.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

To discourage non-smokers and young people from taking up vaping, and to raise revenue, the government is introducing Vaping Products Duty with effect from 1 October 2026. This will be accompanied by an equivalent one-off increase in Tobacco Duty, to preserve the price differential and maintain the financial incentive for existing smokers to switch from tobacco to vaping.

Further information can be found in the Tax Information and Impact Note published at Budget which can be found here:

Changes to tobacco duty rates from 26 November 2025 and 1 October 2026 - GOV.UK

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the answer of 12 February 2026 to UIN 111207, what assessment her Department has made of the potential impact of applying the £2.20 one-off tobacco duty increase in addition to the RPI+2% escalator on CPI inflation.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The independent Office for Budget Responsibility (OBR) are responsible for estimating the impact of Government policies on inflation. The OBR did not include an assessment of the contribution of tobacco excise duty including the one-off increase to inflation in the November 2025 Economic and Fiscal Outlook.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment has been made of the potential merits of extending VAT exemption on defibrillators to include purchases of units installed in private homes.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Government currently provides VAT reliefs to aid the purchase of defibrillators. For example, when an Automated External Defibrillator is purchased with funds provided by a charity and then donated to an eligible body, no VAT is charged. Furthermore, all state schools in England have been fitted with AEDs.

Tax breaks reduce the revenue available for vital public services and must represent value for money for the taxpayer. Exceptions to the standard rate have always been limited and balanced against affordability considerations.

A key consideration for any potential new VAT relief is whether savings would be passed on to the consumer. Evidence suggests that businesses only partially pass on any savings from lower VAT rates.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 28 January 2026 to Question 107755 on Hospitality Industry VAT, if he will make an assessment of the potential implications for his policies of lessons learned from (a) France, (b) Germany, (c) Italy and (d) the Republic of Ireland on introducing hospitality VAT rates.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Government is aware that some European countries apply reduced VAT rates to hospitality, reflecting different tax systems, policy choices and wider fiscal contexts.

VAT is a broad-based tax on consumption, and the 20 per cent standard rate applies to most goods and services. Reduced rates of VAT come at a significant cost to the Exchequer, reduce the revenue available for vital public services, and must represent value for money for the taxpayer.

The Government keeps all taxes under review, with decisions on VAT rates taken by the Chancellor at fiscal events.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what modelling (a) she and (b) the OBR has carried out on the distributional impact of measures on salary sacrifice for pensions in the Autumn Budget 2025.

Answered by Torsten Bell - Parliamentary Secretary (HM Treasury)

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

Almost all – 95% - of those earning £30,000 or less who use salary sacrifice will be entirely unaffected by the changes. 74% of basic rate taxpayers using salary sacrifice will be protected by the cap.

Everyone using salary sacrifice will still benefit from the NICs advantages available up to the £2,000 cap.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she plans to extend the exemption to pay income tax to pensioners with private pensions who receive the same income as those who solely receive the maximum state pension.

Answered by Torsten Bell - Parliamentary Secretary (HM Treasury)

The Government is committed to making sure older people can live with the dignity and respect they deserve in retirement. The State Pension is the foundation of the support available to them. Over the course of this Parliament, the yearly amount of the full new State Pension is currently projected to go up by around £2,100. This reflects the Government’s commitment to the Triple Lock for the duration of this Parliament. This will increase the basic and new State Pension by 4.8% next April, boosting pensioner incomes by up to £575 a year and strengthening retirement security.

When it comes to taxes, social security benefits are treated differently depending on why they are paid. Generally, benefits that replace income, like the State Pension, are taxable. However, I can confirm that those whose sole income is the basic and full new State Pension, without any increments, will not pay any income tax this tax year or next.

Furthermore, the Chancellor has said that those whose only income is the basic or new State Pension without any increments will not have to pay income tax over this Parliament. At the Budget, the Government announced that it will achieve this by easing the administrative burden for pensioners so that they do not have to pay small amounts of tax via Simple Assessment from 2027/28. The Government will set out more details in due course.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the adequacy of the ability of small businesses such as bakeries, cafés and hairdressers to manage changes in business rates alongside other cost pressures.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

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

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

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

The Government is also supporting businesses to grow. At Budget, the Government announced the extension of Small Business Rates Relief (SBRR) so that businesses opening second premises can retain their SBRR for three years, tripling the current allowance.

The Call for Evidence, published at Budget, focused on how reform of the business rates system can be used to incentivise and secure more investment by Britain’s businesses.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what discussions she has had with the Secretary of State for Business and Trade on the potential impact of business rates changes on the ability of small businesses to grow and invest.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

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

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

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

The Government is also supporting businesses to grow. At Budget, the Government announced the extension of Small Business Rates Relief (SBRR) so that businesses opening second premises can retain their SBRR for three years, tripling the current allowance.

The Call for Evidence, published at Budget, focused on how reform of the business rates system can be used to incentivise and secure more investment by Britain’s businesses.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of the proposed changes to business rates on the level of employment in small hospitality, retail and leisure businesses.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

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

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

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

The Government is also supporting businesses to grow. At Budget, the Government announced the extension of Small Business Rates Relief (SBRR) so that businesses opening second premises can retain their SBRR for three years, tripling the current allowance.

The Call for Evidence, published at Budget, focused on how reform of the business rates system can be used to incentivise and secure more investment by Britain’s businesses.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many (a) ratings and (b) officers claimed Seafarers’ Earnings Deduction in each financial year between 2015-16 and 2024-25.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Outturn data for the Seafarers’ Earnings Deduction claimants is available until 2023-24; HMRC does not publish an estimate of the number of claimants for 2024-25.

HMRC’s Tax Relief Statistics published on 22 January 2026 contain a forecast of the cost of relief for 2024-25. A forecast for 2025-26 will be produced for the 2026 Autumn publication and outturn cost in the following year.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to the Tax Relief Statistics published on 22 January 2026, if she will provide the claimant number for Seafarers’ Earnings Deduction in 2024-25.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Outturn data for the Seafarers’ Earnings Deduction claimants is available until 2023-24; HMRC does not publish an estimate of the number of claimants for 2024-25.

HMRC’s Tax Relief Statistics published on 22 January 2026 contain a forecast of the cost of relief for 2024-25. A forecast for 2025-26 will be produced for the 2026 Autumn publication and outturn cost in the following year.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, when the cost figure for Seafarers’ Earnings Deduction from Income Tax for 2025-26 will be published.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Outturn data for the Seafarers’ Earnings Deduction claimants is available until 2023-24; HMRC does not publish an estimate of the number of claimants for 2024-25.

HMRC’s Tax Relief Statistics published on 22 January 2026 contain a forecast of the cost of relief for 2024-25. A forecast for 2025-26 will be produced for the 2026 Autumn publication and outturn cost in the following year.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of changes to business rates from April 2026 on small businesses outside the pub sector.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

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

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

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

The Government is also supporting businesses to grow. At Budget, the Government announced the extension of Small Business Rates Relief (SBRR) so that businesses opening second premises can retain their SBRR for three years, tripling the current allowance.

The Call for Evidence, published at Budget, focused on how reform of the business rates system can be used to incentivise and secure more investment by Britain’s businesses.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential cumulative impact of (a) the proposed business rates revaluation in April 2026, (b) the removal of the 40 per cent relief for the retail, hospitality and leisure sector and (c) changes to the business rates calculation formula on small businesses during 2026 to 2029.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

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

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

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

The Government is also supporting businesses to grow. At Budget, the Government announced the extension of Small Business Rates Relief (SBRR) so that businesses opening second premises can retain their SBRR for three years, tripling the current allowance.

The Call for Evidence, published at Budget, focused on how reform of the business rates system can be used to incentivise and secure more investment by Britain’s businesses.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what modelling her Department has undertaken on the potential impact of proposed business rates changes on the level of small business closures and employment levels.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

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

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

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

The Government is also supporting businesses to grow. At Budget, the Government announced the extension of Small Business Rates Relief (SBRR) so that businesses opening second premises can retain their SBRR for three years, tripling the current allowance.

The Call for Evidence, published at Budget, focused on how reform of the business rates system can be used to incentivise and secure more investment by Britain’s businesses.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of business rates changes on the ability of small businesses to expand, invest and recruit staff.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

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

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

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

The Government is also supporting businesses to grow. At Budget, the Government announced the extension of Small Business Rates Relief (SBRR) so that businesses opening second premises can retain their SBRR for three years, tripling the current allowance.

The Call for Evidence, published at Budget, focused on how reform of the business rates system can be used to incentivise and secure more investment by Britain’s businesses.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what Valuation Office Agency guidance exists on the council tax offences of (a) refusing access to a valuation officer who has given notice as required of the exercise of the power of entry, (b) failing to give information about a house to a valuation who has served notice and (c) giving wrong or misleading information to a valuation officer who has served notice as required.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Guidance is set out in Section 1, Part 7 of the Valuation Office Agency (VOA) Council Tax manual: Council Tax Manual - Section 1: introduction and essential background - Guidance - GOV.UK

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will extend business rates exemptions to nurseries delivering Government-funded childcare places, comparable to the exemptions recently announced for pubs and to those that apply to schools and academies.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Business rates are a broad-based tax on the value of non-domestic properties, including nurseries. At the Budget, the Government announced a £4.3 billion support package announced at the Budget to support ratepayers across all sectors seeing bill increases. As a result of the Budget package, over half of ratepayers will see no bill increases. This also means most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest.

In recognition of the fact they are valued differently to some other sectors, and industry bodies have highlighted concerns with how costs are accounted for in this methodology, particularly during periods of high inflation, the Government is providing additional support to pubs.

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

Found: Further clarification would be welcomed.31 23 Q 42 24 Q 48; C&AG’s Report, para 3.18 25 HMT, Spending

Found: We understand HM Treasury is currently considering how best to remedy this and provide greater certainty

Found: We understand HM Treasury is currently considering how best to remedy this and provide greater certainty

Found: We urge HM Treasury, the FCA, and the Bank of England to ensure implementation timelines and key expectations

Found: We urge HM Treasury, the FCA, and the Bank of England to ensure implementation timelines and key expectations

Found: HM Treasury has also published detailed proposals/draft instruments for a broader cryptoasset regulatory

Found: HM Treasury has also published detailed proposals/draft instruments for a broader cryptoasset regulatory

Found: We have seen a tsunami of regulation over the past 20 years from the BoE, FCA, HMT, PRA, PSR, TPR, FRC

Found: We have seen a tsunami of regulation over the past 20 years from the BoE, FCA, HMT, PRA, PSR, TPR, FRC

Found: (b) BoE, FCA and HMT: publish the “systemic” trigger criteria and FCA-to-BoE handover process (with

Found: The Government remains committed to reviewing this settlement regularly with HM Treasury and Ofcom to

Found: The Government remains committed to reviewing this settlement regularly with HM Treasury and Ofcom to

Found: Reddaway, Director, National Audit Office, and Marnya Jain, Alternate Treasury Officer of Accounts, HM Treasury

Found: Reddaway, Director, National Audit Office, and Marnya Jain, Alternate Treasury Officer of Accounts, HM Treasury

Found: This has been agreed with HMT colleagues.

Found: To the Department for Work and Pensions (DWP) and HM Treasury: a) What specific mitigations have been

Found: It is currently unclear whether DWP or HM Treasury routinely measure or analyse this interaction, meaning

Found: There are a few key ways to achieve this minimal costs to HM Treasury: 1.

Found: of the Free Trade Agreement between the UK and India: executive summary, gov.uk, July 2025 189 HM Treasury

Found: However, the Committee has previously urged HM Treasury to present both discounted and undiscounted

Found: delivering the carbon budget pathway; • be explicitly endorsed by the Prime Minister’s Office and HM Treasury

Found: Minister for Investment Department for Business and Trade & HM Treasury

Found: responsible for development policy, working closely and in consultation with Number 10, Cabinet Office, HMT

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

Found: Games Organisers4.74.7Budget Cover Transfer (CO) relating to GREAT funding 5.25.2Budget Cover Transfer (HMT

Found: Consolidated Budgeting Guidance; ● Decrease: £15.8m of Resource DEL ringfenced funding was surrendered to HMT

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

Found: Consolidated Fund, where it is added to the funds arising from general taxation and is used by HM Treasury

Found: MMO receives ringfenced funding (subject to HMT ringfences for Grant delivery and ODA programmes).

Found: Appraisal follows HM Treasury Green Book guidance and includes sensitivity analysis within Business

Found: HM Treasury confirmed its position on 12 September 2025 that the operational and fraud loss exposures

Found: Director, Yvonne Gallagher, NAO Director, and David Fairbrother, Treasury Officer of Accounts, HM Treasury

Found: The lead department for this topic is HMT and again it is not an area GO-Science or I have involvement

Found: translate into there being political interference in any individual decisions that the CMA make. 40 HM Treasury

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

Found: Restructuring None 2.3 Ring fenced budgets The Commission is not subject to budgetary control by HM Treasury

Found: HM Treasury, 1 Horse Guards Road, London, SW1A 2HQ The Rt Hon Sir Lindsay Hoyle MP Speaker of the

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

Found: In summary, he explained then that if IPSA were a central government department HM Treasury would have

Found: 1 HM Treasury, 1 Horse Guards Road, London, SW1A 2HQ The Rt Hon Dame Emily Thornberry MP Toby

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

Found: with the treatment of capital budgets for major programmes, and that the Department works with HM Treasury

Found: Westminster London SW1A 0AA The Rt Hon James Murray MP Chief Secretary to the Treasury HM Treasury

Found: Again, we would like to see a massive campaign with HMT and HMRC working alongside many of us who want

Found: In addition, HMT has agreed a budget exchange of £370m from 2025-26 to future years to support measures

Found: We know that HMT, the Bank of England and the FCA have made great progress.

Found: Decisions on tax are the responsibility of HM Treasury (HMT), and we note that there is a live consultation

Found: This body should bring together the Department for Transport (DfT), HM Treasury, DESNZ, NESO, local authorities

Found: ensure HM Treasury and DVLA engage directly with the fleet sector in designing an eVED system that is

Found: Check: public dataset and dashboard updated monthly. [2][3][6] HMT and DVLA: publish the final eVED

Found: rationale suggest siloed decision-making, giving the appearance of insufficient coordination between HM Treasury

Found: We welcome recent media reports suggesting that HM Treasury is looking at this issue to ease the burden

Found: outlined in the Stern Review on the Economics of Climate Change (2006), a study commissioned by HM Treasury

Found: serves to narrow the gap between public and home charged EVs from +89% to +64% more expensive (Based on HMT

Found: outlined in the Stern Review on the Economics of Climate Change (2006), a study commissioned by HM Treasury

Found: Decisions on tax are the responsibility of HM Treasury (HMT), and we note that there is a live consultation

Found: We welcome recent media reports suggesting that HM Treasury is looking at this issue to ease the burden

Found: .  ensure HM Treasury and DVLA engage directly with the fleet sector in designing an eVED system that

Found: to narrow the gap between public and home charged EVs from +89% to +64% more expensive (Based on HMT

Found: Check: public dataset and dashboard updated monthly. [2][3][6] ● HMT and DVLA: publish the final eVED

Question to the Cabinet Office:

To ask the Minister for the Cabinet Office, what proportion of the Government estate is managed by the Government Property Agency; which departments, arm’s-length bodies or property portfolios lie within its direct management responsibilities; and what the Government Property Agency’s total expenditure was in 2024–25 on measuring, collecting, reporting or validating greenhouse gas emissions in respect of the parts of the estate for which it is responsible.

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

Fifty-three per cent (2023/24 53 per cent) of the central government office portfolio, covering c.1,100,000 sqm has been transferred to the Government Property Agency. The Agency provides portfolio services to the following Government departments:

• Advisory, Conciliation and Arbitration Service

• Attorney General’s Office

• Cabinet Office

• Care Quality Commission

• Companies House

• Crown Commercial Service

• Crown Prosecution Service

• Department for Business & Trade

• Department for Education

• Department for Energy, Security and Net Zero

• Department for Culture Media and Sport

• Department of Health & Social Care

• Government Actuary’s Department

• Ministry of Housing Communities & Local Government

• Disclosure & Barring Services

• Northern Ireland Office

• The Insolvency Service

• Foreign & Commonwealth Office

• HM Land Registry

• HM Treasury

• Food Standards Agency

• Great British Nuclear

• Ministry of Justice

• National Savings & Investments

• Office of the Public Guardian

• OfQual

The GPA calculates greenhouse gas emissions for office space occupied by GPA staff and provides utility consumption data for departments occupying other buildings within its managed estate. As this activity is performed by staff as part of their wider duties, the exact amount of time allocated to this specific activity is not centrally recorded.

Question to the Department for Business and Trade:

To ask His Majesty's Government whether they have approved a financial ceiling for public support to British Steel and, if so, what it is.

Answered by Baroness Lloyd of Effra - Baroness in Waiting (HM Household) (Whip)

Longer-term funding for British Steel is subject to agreement with HM Treasury once plans for the site are finalised and will be subject to further ministerial decisions. We continue to work with Jingye to find a pragmatic, realistic solution for the future of BSL. In the interim, as a public corporation, BSL continues trading commercially with the objective of minimising losses to the taxpayer. All support for BSL has been drawn from existing HMG budgets, with no additional borrowing required.

Question to the Home Office:

To ask the Secretary of State for the Home Department, whether the revised Programme Business Case for the Emergency Services Network has received Departmental and HM Treasury approval.

Answered by Sarah Jones - Minister of State (Home Office)

The Emergency Services Mobile Communications Programme’s revised Business Case (PBC 2025) was approved by the Home Office Investment Committee on 18 December 2025.

The PBC has subsequently been submitted to HM Treasury and is currently undergoing the Treasury Approval Point process, including consideration by HM Treasury and the Chief Secretary to the Treasury.

Final government approval is expected following completion of this process in April 2026.

The Programme continues to operate within agreed funding and remains subject to the Government’s established assurance and approvals framework.

Question to the Home Office:

To ask the Secretary of State for the Home Department, what steps her Department is taking to close illicit (a) mini‑marts, (b) barbers, (c) vape shops and (d) other similar outlets.

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

The Government is committed to working with partners to tackle high street illegality from businesses such as mini marts, barbers, vape shops and similar outlets.

Building on recent operational activity (Operation MACHINIZE), led by the National Crime Agency in conjunction with National Police Chief’s Council, in the 2025 Autumn Budget, the Government allocated £10 million per year for three years to tackle high street illegality. This funding includes the creation of the High Streets Illegality Taskforce, enhancements to Trading Standards capabilities and support for at least 45 additional law enforcement officers.

Hosted by the Home Office, the cross-government Taskforce is now operational and is working to develop a strategic long-term policy response to money laundering and associated illegality on UK high streets, including other forms of economic crime, tax evasion, and illegal working, tackling the systemic vulnerabilities that criminals exploit.

More broadly, following the completion of Economic Crime Plan 2 in March 2026, we expect to publish a new Economic Crime Plan in 2026. Developed jointly with HMT and in partnership with the private sector, the Plan will set a clear direction for strengthening the UK’s approach to tackling money laundering and boosting asset recovery.

Question to the Home Office:

To ask the Secretary of State for the Home Department, what progress her Department is making on the cross‑government taskforce to tackle organised crime and money laundering on high streets.

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

The Government is committed to working with partners to tackle high street illegality from businesses such as mini marts, barbers, vape shops and similar outlets.

Building on recent operational activity (Operation MACHINIZE), led by the National Crime Agency in conjunction with National Police Chief’s Council, in the 2025 Autumn Budget, the Government allocated £10 million per year for three years to tackle high street illegality. This funding includes the creation of the High Streets Illegality Taskforce, enhancements to Trading Standards capabilities and support for at least 45 additional law enforcement officers.

Hosted by the Home Office, the cross-government Taskforce is now operational and is working to develop a strategic long-term policy response to money laundering and associated illegality on UK high streets, including other forms of economic crime, tax evasion, and illegal working, tackling the systemic vulnerabilities that criminals exploit.

More broadly, following the completion of Economic Crime Plan 2 in March 2026, we expect to publish a new Economic Crime Plan in 2026. Developed jointly with HMT and in partnership with the private sector, the Plan will set a clear direction for strengthening the UK’s approach to tackling money laundering and boosting asset recovery.

Question to the Home Office:

To ask the Secretary of State for the Home Department, what steps her Department is taking to tackle high‑street money laundering.

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

The Government is committed to working with partners to tackle high street illegality from businesses such as mini marts, barbers, vape shops and similar outlets.

Building on recent operational activity (Operation MACHINIZE), led by the National Crime Agency in conjunction with National Police Chief’s Council, in the 2025 Autumn Budget, the Government allocated £10 million per year for three years to tackle high street illegality. This funding includes the creation of the High Streets Illegality Taskforce, enhancements to Trading Standards capabilities and support for at least 45 additional law enforcement officers.

Hosted by the Home Office, the cross-government Taskforce is now operational and is working to develop a strategic long-term policy response to money laundering and associated illegality on UK high streets, including other forms of economic crime, tax evasion, and illegal working, tackling the systemic vulnerabilities that criminals exploit.

More broadly, following the completion of Economic Crime Plan 2 in March 2026, we expect to publish a new Economic Crime Plan in 2026. Developed jointly with HMT and in partnership with the private sector, the Plan will set a clear direction for strengthening the UK’s approach to tackling money laundering and boosting asset recovery.

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 effectiveness of mayoral combined authorities in delivering regional growth plans; what metrics his Department uses to evaluate performance against investment commitments, job creation and housing delivery; and whether he will publish comparative performance data across combined authorities, including the West Midlands Combined Authority.

Answered by Miatta Fahnbulleh - Parliamentary Under-Secretary (Housing, Communities and Local Government)

Local Growth Plans are a key pillar of our regional growth agenda, and government continues to work with Mayoral Strategic Authorities to co-agree regional growth priorities.

Mayoral Strategic Authority delivery, including on investment commitments and job creation, is monitored through relevant programme governance arrangements. For areas with an Integrated Settlement, delivery will be overseen via a single Outcomes Framework agreed with all relevant departments, HMT, and the Mayoral Strategic Authority. The outcome and targets that the Mayoral Strategic Authorities agree with central government may be different to reflect their priorities for local growth.

Progress on housing will also be measured through the number of net additional dwellings (published on an England-wide, regional and local authority basis) and we will update Parliament in the usual manner.

Question to the Department for Science, Innovation & Technology:

To ask His Majesty's Government what assessment they have made of the potential use of AI in bank payment systems to prevent fraud; and what steps they are taking to ensure that safeguards and consumer protections are effective for the deployment of AI in payment systems.

Answered by Baroness Lloyd of Effra - Baroness in Waiting (HM Household) (Whip)

HM Treasury works closely with the UK financial regulators to monitor evolving risks from new technologies, and ensure that the opportunities AI presents can be realised in a safe and responsible way.

The government is engaging closely with the FCA on AI, and we support the approach the FCA is taking to encourage the safe adoption of AI in financial services. This includes several initiatives to support the safe adoption of AI, including the supercharged sandbox which enables firms to safely experiment with AI innovations.

The financial services sector has also been developing AI tools which can be used to detect and prevent fraud. These include HSBC’s pilot with Google to use AI to support financial crime detection. and Mastercard’s use of AI to identify and flag APP scams.

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

To ask the Secretary of State for Culture, Media and Sport, what estimate she has made of the increase in the Barnett formula grant to the Scottish Government following the announcement of the Places of Worship Renewal Fund.

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

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

At Spending Reviews, the Devolved Governments generally receive Barnett consequentials as a proportion of overall departmental settlements, not specific funding lines or programmes. Barnett consequentials were confirmed taking into account the overall DCMS allocation, which includes funding for the Places of Worship Renewal fund. Decisions on the allocation of this funding are then for the Devolved Governments to take.

Question

To ask the hon. Member for Blaenau Gwent and Rhymney, representing the Restoration and Renewal Client Board, with reference to the cost ranges set out in Table 1 of the costed proposals report, what assessment the Client Board has made of the historical accuracy of P50 and P80 estimates in comparable UK major projects; whether the inflation-adjusted cost ranges for Full Decant and EMI+ adequately reflect recent construction inflation volatility; whether the optimism bias applied sufficiently accounts for heritage, asbestos and live-estate risks; and what estimate it has made of the potential fiscal exposure to the taxpayer should cost escalation exceed the upper P80 range.

Answered by Nick Smith

The recent report from the Restoration and Renewal (R&R) Client Board, Delivering restoration and renewal of the Palace of Westminster: the costed proposals (HC Paper 1576), provides costs and schedules as ranges at different confidence levels (P50 and P80). This is in line with major programme best practice and guidance from the National Audit Office (NAO).

In addition, the R&R Programme carries out benchmarking against UK and international comparators.

The R&R works and construction costs have been benchmarked against 14 international Parliamentary projects and 18 heritage building projects, including Kings Cross Station regeneration, Manchester Town Hall, London Olympics, Crossrail (the Elizabeth Line) and others.

Benchmarking of cost estimates has also included benchmarking against other comparable types of work, for example asbestos removal (including in heritage sites), hospital mechanical and electrical work, or Salisbury cathedral stonework where appropriate; the types of cost and levels of risk allowed for in estimates against the Canadian Parliament and other comparable Parliamentary projects (including UK Parliament projects) and complex restoration projects; and management costs against other major programmes. Risk has been calculated and incorporated into estimates in line with Infrastructure and Projects Authority (now the National Infrastructure and Service Transformation Authority) and NAO guidance for programmes.

The inflation profile follows the Bank of England Monetary Report (November 2024) which remains constant at 2% from 2028/29 onwards in line with Bank of England targets. Sensitivity analysis looking at the impact of construction inflation outstripping Bank of England targets was also considered.

The R&R Programme has recognised the heritage, asbestos and live‑estate challenges inherent in the Palace, and elements of these risks have been incorporated into its contingency planning. However, the independent assurance findings indicate that some of these factors are not yet fully reflected in the quantitative modelling, and a portion of the remaining exposure is currently covered through Optimism Bias. As the design matures and further survey data becomes available in the proposed next stage of the works, the Programme will refine these allowances to ensure they are fully and accurately captured.

Under section 7 of the Parliamentary Buildings (Restoration and Renewal) Act 2019, the two Houses are required to approve both the Delivery Authority’s proposals for the Palace restoration and a total funding envelope before the Programme can move to phase two. Furthermore, under section 7(4), once that approval has been obtained, any significant subsequent changes to the design, timing or funding of the works would require further approval from the Houses.

Costs will be monitored closely throughout the delivery of the R&R Programme. Wider funding for the R&R Programme is subject to formal scrutiny from the Parliamentary Works Estimates Commission with input from HM Treasury, and audits by the NAO. The Public Accounts Committee can and has scrutinised R&R including its current inquiry announced in December 2025. The R&R Client Board, R&R Programme Board and R&R Delivery Authority Board also scrutinise costs to ensure value for money. Reports relating to R&R delivery and costs will continue to be publicly available, and there will be regular ongoing scrutiny by Members and Member-led Boards.

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 15 January 2026, to Question 103765, on Affordable Housing, what his planned timetable is for the programme to be onboarded on the Government Major Programmes Portfolio; and whether the programme business case will be published on gov.uk.

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

The Social and Affordable Homes Programme (SAHP) is now onboarded on to the Major Programmes Portfolio (GMPP) as a portfolio.

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

Until that point, my Department will continue to iterate the PBC to ensure it remains robust, up-to-date, and strategically aligned, while protecting commercially sensitive material ahead of publication.

Question to the Department for Science, Innovation & Technology:

To ask the Secretary of State for Science, Innovation and Technology, what estimate she has made of central government efficiency savings to be made from AI over the Spending Review period.

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

The Government is already investing heavily in AI to drive efficiency and productivity. In the recent Spending Review, we committed £1.2 billion of funding in digital and AI across public services.

Work undertaken by the Office for Value for Money at SR25 identified total annual efficiency gains of almost £14bn by 2028-29, of which the Government expects digital to contribute a substantial portion of this. Some individual departments have already set efficiency targets covering the Spending Review period. The Home Office has outlined efficiency gains of £533 million per year by 2028-29, partly driven through increased automation, whilst the Ministry of Justice targets £356 million per year by the same period through AI adoption and the use of technology for offender management in the community.

The Government Digital Service (GDS) will work with HM Treasury to measure central government departments’ contributions to this by tracking the digital efficiencies they’ve identified in their delivery plans by the end of the spending review period. GDS will also draw on productivity and efficiency information from across the public sector to understand how government is driving wider efficiency.

Question to the Department of Health and Social Care:

To ask the Secretary of State for Health and Social Care, what oversight his Department exercises over the MHRA’s use of GMDN Level 2 classifications in the registration and regulation of medical devices in the UK.

Answered by Zubir Ahmed - Parliamentary Under-Secretary (Department of Health and Social Care)

The Medicines and Healthcare products Regulatory Agency (MHRA) derives most of its income from charging statutory fees for its services. Generally, wherever the MHRA provides a service for regulatory work, a statutory fee is set to recover the cost of the work involved.

This means the regulated bear the cost of regulation, and Government bodies do not make a loss which must be subsidised by wider Government and ultimately the taxpayer, including patients themselves.

This is in line with the HM Treasury guidance “Managing Public Money” which states that ‘the standard approach is to set charges to recover full costs’. The MHRA does not make any profit from statutory fees.

In 2024, the MHRA consulted on proposals regarding ongoing cost recovery, and a Government response was published in March 2025. This is available at the following link:

https://www.gov.uk/government/consultations/mhra-consultation-on-statutory-fees-proposals-on-ongoing-cost-recovery

Going forward, the MHRA intends to update its fees every two years as regularity provides more certainty to customers and enables financial planning. This is standard practice amongst government bodies operating on a cost recovery basis.

The modified Medical Device Registration Fee will be calculated by relating staff costs for post-market work to the number of Global Medical Device Nomenclature (GMDN®) codes registered to each manufacturer. The GMDN® is a comprehensive set of terms that name and group all medical device products. The Department has an agreement with the GMDN Agency for the use of the GMDN® Codes and Categories. However, these Codes and Categories are managed by the GMDN Agency.

The MHRA, as an executive agency of the Department, may use the GMDN® Codes and Categories. It does so for the purposes of devices registration and vigilance reporting, which is essential for the MHRA’s work to implement the regulations for medical devices and in-vitro diagnostics.

There will be an annual fee for each of the GMDN® codes under which a manufacturer registers.

Question to the Department for Transport:

To ask the Secretary of State for Transport, whether her Department plans to review the requirement of local authorities to provide capital funding for fixed speed cameras and that revenue generated from fixed speed camera enforcement is received by HM Treasury.

Answered by Lilian Greenwood - Government Whip, Lord Commissioner of HM Treasury

The Department has no plans to review the current arrangements under which local authorities are responsible for meeting the capital costs of installing fixed speed cameras, as part of their wider capital expenditure responsibilities. Revenue raised through fixed‑penalty notices issued by speed‑camera enforcement is paid into the Consolidated Fund and therefore received by HM Treasury.

Question to the Department for Science, Innovation & Technology:

To ask His Majesty's Government what steps they are taking to ensure that regulation of retail financial markets remains effective as AI adoption in fintech increases.

Answered by Baroness Lloyd of Effra - Baroness in Waiting (HM Household) (Whip)

HM Treasury works closely with the UK financial regulators to monitor evolving risks from new technologies, and ensure that the opportunities AI presents can be realised in a safe and responsible way. This includes engaging closely with the Financial Conduct Authority, and we support the approach it is taking to encourage the safe adoption of AI in financial services.

Alongside this, we have launched a new Centre for AI Measurement to develop new AI assurance tools and strengthen the UK AI Assurance ecosystem; committed to preserving the capability, trust, and collaboration of the AI Security Institute. We also concluded a call for evidence on the AI Growth Lab, a cross-economy AI sandbox, to inform further development and identify priority areas.

The government will act where these laws and initiatives are not enough to ensure AI security and we are exploring whether additional protections are needed.

Question to the Department for Transport:

To ask the Secretary of State for Transport, whether her Department has made an assessment of trends in the level of vehicle registrations sold at DVLA auctions being immediately resold for profit; what safeguards are in place to prevent speculative purchasing; and if she will consider restricting DVLA sales to individuals with a requirement that the purchased registration be assigned to a vehicle registered in the buyer’s name within a set period or otherwise returned.

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

The personalised registrations scheme has been operated by the Driver and Vehicle Licensing Agency (DVLA) since 1989 and has raised more than £3 billion for HM Treasury. The scheme is operated in line with the law and established terms and conditions, with the primary purpose of maximising returns for the Exchequer.

No specific assessment of trends relating to the immediate resale of registration numbers purchased from auctions has been carried out. Around 30 per cent of registration numbers are purchased by companies who trade in the resale of registration numbers.

Registration number auctions are fair and transparent open market sales. Once a registration number has been purchased, the buyer has the legal right to display that registration number on a vehicle subject to the rules governing the conditions of transfer, retention and assignment of a registration number to a vehicle.

There are no plans to restrict speculative purchasing or the subsequent resale of registration numbers as these activities are lawful and consistent with the nature of an open auction process.

There are also no plans to restrict sales of registration numbers to individuals with a requirement that is assigned to a vehicle registered in the buyer’s name and within a set period of time or otherwise returned. Such a change would represent a significant departure from the current market-based approach and have a significant impact on a well-established number plate market, which includes small and medium enterprises and individuals who wish to sell the rights to their registration number.

Found: needs in England: something has to change Source: DfE, Dedicated schools grant, various years; HM Treasury

Found: done by Supply and Appropriation Acts, which are themselves part of the Estimates process.10 HM Treasury

Found: limit set at £12bn.3 The act also allows the secretary of state to make an order in agreement with HM Treasury

Found: proposes a “triage” process to identify Windsor Framework-related regulatory proposals 82 HM Treasury

Found: as part of multiple births resulting from the same pregnancy, certain adopted children, or 1 HM Treasury

Found: However, HM Treasury and the Department for Education (DfE), who currently have modern ERPs and are

Found: Cross-government REPORT4 Key facts Update on government shared services Key facts £1.15bn £459mn 470,000 total HM Treasury

Found: been adjusted to represent compliance yield in 2024-25 prices, using GDP defl ators published by HM Treasury

Found: letter from employer confirming full or part time employment for service user; or confirmation from HMT

Found: The analysis followed HM Treasury guidance51 and was conducted from the perspective of a government

Found: HM. Treasury TREAS 3 1 0.333333333333333 0 0 10 4 0.4 0 0 12 6 0.5 2 0.166666666666667 7 2 0.285714285714286

Found: HM. Treasury TREAS 3 1 0.333333333333333 0 0.0 10 4 0.4 0 0.0 12 6 0.5 2 0.166666666666667 7 2 0.285714285714286

Found: partners, key sector stakeholders and representatives from other government departments including HM Treasury

Found: in future, the findings from an early process evaluation may produce specific, actionable 1 HM Treasury

Found: adopted a mixed- methods approach, which included quasi -experimental econometric analysis and an HM Treasury

Found: linkages and outcome metrics The metrics used to evaluate the ATI Programme were derived from a robust HMT

Found: evaluation will not be able to determine the quantitative impact of the ATF on all these 1 HM Treasury

Found: Previously worked as an adviser to ministers in Australia and as an official in HM Treasury and 10 Downing

Found: govuk-table__cell">31/07/2025

Found: Security & Net Zero Department for Energy Security & Net Zero 29/08/2025 CL - Cash CFERs paid over to HMT

Found: Security & Net Zero Department for Energy Security & Net Zero 31/07/2025 CL - Cash CFERs paid over to HMT

Found: ('Yes') 8 1 Up HMT E01_yes. Have you been discriminated against at work in the last 12 months?

Found: [c] [c] [c] [c] [c] [c] 63.636 67.914 70.213 50.532 2025 GIAA Government Internal Audit Agency HM Treasury

Found: govuk-table__cell">29/08/2025

Found: govuk-table__cell">30/09/2025

Found: Security & Net Zero Department for Energy Security & Net Zero 30/09/2025 CL - Cash CFERs paid over to HMT

Found: class="govuk-table__cell">P40200 - Deputy CFO

Found: Green Book ” means “The Green Book: Appraisal and Evaluation in Central Government” published by HM Treasury

Found: Green Book related Costs and benefits have been quantified and monetised where possible in line with HMT

Found: systems, which cannot be fully designed or built until Royal Assent has been secured, in line with HMT

Found: assessed using the procedures and criteria set out in the IA Guidance and is consistent with the HM Treasury

Found: This is in line with the appraisal guidance set out in the HMT Green Book.

Found: and Trade (DBT), including the Office of Product Safety and Standards • Number 10 • Cabinet Office • HMT

Found: has been flat since the 2008 GFC, and the forecasts from institutions such as the BoE, ONS, and HM Treasury

Found: It was approved by HM Treasury as an arrangement to ensure that the SIA did not hold any unnecessary

Found: Work & Pensions Department for Education Ministry of Housing, Communities and Local Government HM Treasury

Found: Note, though, that some of this value is discounted in the model (using the HMT Green Book discount

Found: third-party verified data about products’ and services' environmental performances from a 1 HM Treasury

Found: This handbook also identifies the key outputs of the process and how these integrate with the HM Treasury

Found: NMRN is required to provide outturn data to HMT via Strategic Finance. 24.4.

Found: [c] [c] [c] [c] [c] [c] 63.636 67.914 70.213 50.532 2025 GIAA Government Internal Audit Agency HM Treasury

Found: figure excludes HMRC who agreed its targets for activity on fraud and error in the tax system with HM Treasury

Found: The Financial Reporting Manual (FReM) issued by HM Treasury requires that, where an entity ceases to

Found: govuk-table__cell">Strategic Policy Into Delivery

Found: The programme adheres to all HMT approval requirements.

Found: HM Treasury and the Government Actuary’s Department have produced climate scenario analysis guidance

Found: • Scottish Public Finance Manual • UK Government Management of risk in government: framework • HM Treasury

Found: off-shoring would simply be a means to prevent a transfer of funds from the Scottish Government to the HM Treasury

Found: uses the Office for Budget Responsibility (OBR) forecasts for assessments of His Majesty’s Treasury (HMT

Found: Defra stated that the allocation had been determined using the Barnett formula in line with HM Treasury

Found: for the finance ministers of the devolved governments to discuss matters of common concern with HM Treasury

Found: half might focus on delivery risk and performance.SG receives CDEL and Financial Transactions from HM Treasury

Found: 5.1.1 The Review Team (RT) has reviewed the current draft1 of the Full Business Case (FBC) using HMT

Found: The assessment is based on HM Treasury Green Book principles. 1.2 The new building safety regime is

Found: Senedd to set separate Welsh property income tax rates would come into force on a day appointed by HM Treasury

Found: The assessment is based on HM Treasury Green Book principles. 1.2 The new building safety regime is

Found: sources7 have been used for the numbers of HMOs in Wales. 8.13 The assessments are based on HM Treasury

Found: The HM Treasury central discount rate of 3.5% has been used throughout this analysis to calculate the

Found: statement of accounts for each financial year in accordance with directions given by Ministers (or HM Treasury

Found: HM Treasury. (2020).

Found: Education • £2.9m revenue has been surrendered to HM Treasury.