Asked by: Tanmanjeet Singh Dhesi (Labour - Slough)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what recent steps she has taken to ensure local councils adhere to creditors' responsibilities when debtors are under a Debt Respite (Breathing Space) period.
Answered by Lucy Rigby - Economic Secretary (HM Treasury)
The Breathing Space Scheme was launched in May 2021 to give those in problem debt the space to engage with professional debt advice by providing a temporary relief from creditor enforcement action.
The scheme guidance for creditors sets out their responsibilities when a debtor enters a breathing space and makes clear that, upon being notified, creditors must stop all enforcement action, pause contact with the debtor, and freeze most interest and charges for the duration of the breathing space.
Where a creditor does not comply with the terms of the breathing space, any enforcement action they take is not valid and they may be liable for the debtor’s costs. The debt adviser will also notify the Insolvency Service which administers the scheme, so that the creditor can be reminded of their obligations. Debtors are also able to go through their creditor’s formal complaints procedure and, if relevant, escalate to the appropriate ombudsman or oversight body.
Councils are responsible for the collection of a broad range of debts and are required to recover all debts in accordance with the law.
Asked by: Gregory Campbell (Democratic Unionist Party - East Londonderry)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, when she plans to respond to correspondence from the hon. Member for East Londonderry of 13 January 2026 on an outstanding tax issue from September 2024.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The correspondence from the hon. Member for East Londonderry was transferred from HM Treasury to HMRC. HMRC responded on 2 February.
Asked by: Damian Hinds (Conservative - East Hampshire)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if she will make an assessment of the potential implications for her policies on Further Education Colleges of (a) business rates revaluation and (b) the new multiplier bands from April 2026.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
I refer the hon. Member to the answer given in UIN 104727.
Asked by: Lord Macpherson of Earl's Court (Crossbench - Life peer)
Question to the HM Treasury:
To ask His Majesty's Government what assessment they have made of the readiness of the self-employed to submit quarterly returns through Making Tax Digital.
Answered by Lord Livermore - Financial Secretary (HM Treasury)
The government is undertaking a range of activities to ensure those needing to use Making Tax Digital (MTD) for Income Tax from April 2026 are ready and able to do so successfully.
This includes media campaigns, awareness letters, developing guidance, and working with the software industry to ensure a broad range of MTD‑compatible products is available, including free options.
MTD quarterly updates are not like making a tax return each quarter. Software will manage much of the process, creating simple summaries of income and expenses from the taxpayer’s digital records ready for submission.
Information provided within the quarterly updates will be carried forward to the tax return, helping to reduce errors and make the end of year process faster and easier.
Asked by: Baroness Kennedy of Cradley (Labour - Life peer)
Question to the HM Treasury:
To ask His Majesty's Government what assessment they have made of the initial public offering market over the past five years in the UK.
Answered by Lord Livermore - Financial Secretary (HM Treasury)
The government has delivered an ambitious programme of reforms that build on the UK market’s strong foundations. Recent changes, including overhauling the Prospectus and Listing regimes, have made it easier for firms to list and raise capital on UK markets.
And at the Budget in November 2025, the Chancellor went further by introducing a three-year UK Listing Relief, supporting firms to achieve higher valuations at IPO and improving their long-term growth prospects.
Asked by: Lord Naseby (Conservative - Life peer)
Question to the HM Treasury:
To ask His Majesty's Government what assessment they have made of representations from the British Ports Association about the impact of removing the landfill tax exemption for dredging on major industrial developments, particularly in ports, rivers and canals; and what action they plan to take, if any, in response.
Answered by Lord Livermore - Financial Secretary (HM Treasury)
The Government recognises the vital role that the ports sector plays in supporting the government’s objectives on transport and infrastructure.
At the Budget in November 2025, the Government announced it would legislate to remove the Landfill Tax exemption for stabilisers used in dredged material from April 2027.
This decision followed a consultation on reforms to Landfill Tax during which the government engaged with a range of stakeholders, including representatives from the ports sector. This decision will not prevent the use of stabilisers, but it will encourage businesses to limit their use to what is necessary.
The Government does not expect the change to have a significant impact on flood risk management as most material removed during routine waterway maintenance of rivers and canals is reused locally and deposited adjacent to the channel, avoiding the need for disposal at landfill sites.
Asked by: Gregory Campbell (Democratic Unionist Party - East Londonderry)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if she will she hold discussions with the Northern Ireland Executive on the potential impact of Making Tax Digital on home-based childcare providers in Northern Ireland.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
HM Treasury ministers and officials engage regularly with the Northern Ireland Executive.
Childminders play a vital role in childcare. The Government has eased rules on working from schools and community centres and increased early years funding rates above 2023 average fees. These increases reflect increased costs, and from April 2026, local authorities must pass at least 97 per cent of funding to providers.
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. The government will monitor the impact of Making Tax Digital (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.
Childminders can continue to claim tax relief for wear and tear by deducting the actual cost of buying, repairing or replacing items. They can also deduct the cost of business expenses such as utilities, cleaning and equipment. This ensures childminders receive tax relief for all of the costs that they incur in relation to their childminding business.
Asked by: Daisy Cooper (Liberal Democrat - St Albans)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how many public houses in England and Wales did the Valuation Office Agency request trading figures from for the purposes of calculating their Fair Maintainable Turnover for the 2026 ratings list.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Valuation Office Agency requested trading information from approximately 37,000 public houses for the 2026 Revaluation.
Asked by: Angus MacDonald (Liberal Democrat - Inverness, Skye and West Ross-shire)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what comparative assessment her Department has made of the impact of the High Income Child Benefit Charge threshold on single-earner and two-earner households.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The High Income Child Benefit Charge (HICBC) applies to Child Benefit recipients, or their partner, who has an adjusted net income of £60,000 or more. An individual’s adjusted net income is their total taxable income before any Personal Allowances and less certain tax reliefs.
The HICBC threshold was increased to £60,000 in April 2024, which took 170,000 families out of paying this tax charge in 2024/25. The point at which Child Benefit is fully withdrawn was also raised to £80,000. The HICBC threshold was £50,000 prior to 6 April 2024.
The adjusted net income threshold of £60,000 ensures the Government supports the majority of Child Benefit claimants, whilst keeping welfare expenditure sustainable.
HICBC is calculated on an individual rather than a household basis, in line with other income tax policy. In the Autumn Budget 2024, the Chancellor announced that there are no current plans to change to a system where HICBC is calculated on a household income basis, as it is estimated this would cost up to £1.4 billion or would require some families currently in receipt of Child Benefit and outside the scope of the tax charge to lose out.
As with all elements of tax policy the Government keeps HICBC under review as part of its Budget process.
Asked by: Angus MacDonald (Liberal Democrat - Inverness, Skye and West Ross-shire)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether she plans to review the income threshold for the High Income Child Benefit Charge.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The High Income Child Benefit Charge (HICBC) applies to Child Benefit recipients, or their partner, who has an adjusted net income of £60,000 or more. An individual’s adjusted net income is their total taxable income before any Personal Allowances and less certain tax reliefs.
The HICBC threshold was increased to £60,000 in April 2024, which took 170,000 families out of paying this tax charge in 2024/25. The point at which Child Benefit is fully withdrawn was also raised to £80,000. The HICBC threshold was £50,000 prior to 6 April 2024.
The adjusted net income threshold of £60,000 ensures the Government supports the majority of Child Benefit claimants, whilst keeping welfare expenditure sustainable.
HICBC is calculated on an individual rather than a household basis, in line with other income tax policy. In the Autumn Budget 2024, the Chancellor announced that there are no current plans to change to a system where HICBC is calculated on a household income basis, as it is estimated this would cost up to £1.4 billion or would require some families currently in receipt of Child Benefit and outside the scope of the tax charge to lose out.
As with all elements of tax policy the Government keeps HICBC under review as part of its Budget process.