Asked by: John Whittingdale (Conservative - Maldon)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if she will have discussions with the Secretary of State for Environment, Food and Rural Affairs on the potential merits of reversing recent changes to agricultural property relief and business property relief.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
HM Treasury Ministers discuss a range of subjects with Ministers from other departments, including the Department for Environment, Food and Rural Affairs.
The Government believes its reforms to agricultural property relief and business property relief from 6 April 2026 get the balance right between supporting farms and businesses, fixing the public finances, and funding public services. The reforms reduce the inheritance tax advantages available to owners of agricultural and business assets, but still mean those assets will be taxed at a much lower effective rate than most other assets. Despite a tough fiscal context, the Government will maintain very significant levels of relief from inheritance tax beyond what is available to others and compared to the position before 1992. Where inheritance tax is due, those liable for a charge can pay any liability on the relevant assets over 10 annual instalments, interest-free.
Asked by: Vikki Slade (Liberal Democrat - Mid Dorset and North Poole)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether she has made an assessment of the potential impact of HMRC's Child Benefit verification checks on the timelines of Self Assessment tax repayments.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
Child Benefit is a non-means tested benefit payable to families as a contribution towards the cost of raising children. It is claimed through the Child Benefit service, which is separate to Self Assessment, so for the majority of families Child Benefit checks should have no impact on the timelines of Self Assessment tax repayments.
There are no further impacts anticipated.
Asked by: Bell Ribeiro-Addy (Labour - Clapham and Brixton Hill)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of the household income threshold for childcare support on (a) labour market participation and (b) associated reductions in local economic activity.
Answered by James Murray - Chief Secretary to the Treasury
The Government is committed to providing access to affordable childcare to support parents’ who want to go out to work, and their local economies. This includes rollout of 30 funded hours for working parents from September 2025, which the OBR has estimated would lead to 60,000 more people in employment and 1.5m people increasing their hours.
The income threshold for childcare eligibility ensures that support is targeted towards the families who most need it, and that the system remains fair and sustainable.
Asked by: Neil O'Brien (Conservative - Harborough, Oadby and Wigston)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how many performance reviews were undertaken for staff in (a) her Department and (b) its agencies in each of the last five years; in how many cases performance was rated as unsatisfactory or below; how many staff left as a result of such a rating; and what proportion of full-time equivalent staff this represented.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
Performance management reviews are conducted in accordance with the relevant policies and procedures within HM Treasury and its agencies. The total number of reviews carried out over the past five years, including those that resulted in a poor performance rating, and the number of staff that left as a result is presented in the table below. We are unable to provide the exact proportion of full-time equivalent staff this represented due to the very small numbers involved, which could risk disclosure of personal information.
HMT | |||
Year | No of Reviews | No of Poor Performance Markings | No of staff that left as a result |
2024-2025 | 2,057 | 28 | fewer than 5 4 |
2023-2024 | 1,962 | 19 | fewer than 5 4 |
2022-2023 | 1,959 | 22 | fewer than 5 4 |
2021-2022 | 1,976 | 26 | fewer than 5 4 |
2020-2021 | 1,864 | 21 | fewer than 5 4 |
Government Internal Audit Agency (GIAA) | |||
Year | No of Reviews 1 | No of Poor Performance Markings | No of staff who left as a result |
2024-2025 | 498 | Markings not given/unable to disclose 2 | Unable to disclose 4 |
2023-2024 | 509 | Markings not given/unable to disclose 2 | Unable to disclose 4 |
2022-2023 | 470 | Markings not given/unable to disclose 2 | Unable to disclose 4 |
2021-2022 | 461 | Data not available 3 | Unable to disclose 4 |
2020-2021 | 468 | Data not available 3 | Unable to disclose 4 |
Debt Management Office (DMO) | |||
Year | No of Reviews | Classified as Unsatisfactory or below | |
2025 | 115 | 0 | |
2024 | 111 | fewer than 5 4 | |
2023 | 104 | 0 | |
2022 | 96 | 0 | |
2021 | 200 | 0 | |
Notes:
DMO
Asked by: Neil O'Brien (Conservative - Harborough, Oadby and Wigston)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how many staff in her Department (a) did not retain employment following completion of their probationary period and (b) had their probationary period extended in each of the last five years.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
HM Treasury’s probation policy and guidance advises managers on the steps to take to assess a new employee’s suitability for the post and to provide support to enable them to succeed. It also advises on the steps to take where performance, attendance or conduct are not satisfactory. This can include exiting the employee or extending their probation to provide further evidence for a final decision on their suitability. The below table provides the number of staff who had their probationary period extended in the last 5 calendar years, and the number of staff who have left involuntarily or were dismissed following a probation extension or not passing their original probation.
Year | Probation Extended | Left – Involuntarily (following probation extension/not passing original probation) |
2020 | 7 | Fewer than 51 |
2021 | 13 | 5 |
2022 | 5 | Fewer than 51 |
2023 | 6 | Fewer than 51 |
2024 | Fewer than 51 | Fewer than 51 |
Notes:
Asked by: Andrew Snowden (Conservative - Fylde)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what estimate she has made of the annual revenue raised through VAT charged on Remembrance wreaths purchased by (a) local authorities, (b) schools and (c) community organisations.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Government recognises the importance of Remembrance events and the role they play in honouring those who have served.
Where a charity chooses to offer its goods or services for free and invite voluntary donations, no VAT is charged. Charities also rightly enjoy generous tax reliefs, worth over £6 billion in 2024, including Gift Aid, exemptions from corporation tax and a number of VAT reliefs to support fund-raising activities. However, where charities sell goods and services, for example charging a set price, and the charity is VAT registered, it must charge VAT unless a VAT relief is available.
HMRC does not hold information on VAT charged on specific products or services. This is because businesses are not required to provide figures at a product level within their VAT returns, as this would impose an excessive administrative burden.
Asked by: Andrew Snowden (Conservative - Fylde)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what steps her Department is taking to ensure that VAT policy does not discourage participation in Remembrance events organised by (a) charities and (b) local authorities.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Government recognises the importance of Remembrance events and the role they play in honouring those who have served.
Where a charity chooses to offer its goods or services for free and invite voluntary donations, no VAT is charged. Charities also rightly enjoy generous tax reliefs, worth over £6 billion in 2024, including Gift Aid, exemptions from corporation tax and a number of VAT reliefs to support fund-raising activities. However, where charities sell goods and services, for example charging a set price, and the charity is VAT registered, it must charge VAT unless a VAT relief is available.
HMRC does not hold information on VAT charged on specific products or services. This is because businesses are not required to provide figures at a product level within their VAT returns, as this would impose an excessive administrative burden.
Asked by: Andrew Snowden (Conservative - Fylde)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if she will review VAT rules to ensure that (a) the purchase of wreaths and (b) other purchases made in support of charitable remembrance activities are not subject to VAT.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Government recognises the importance of Remembrance events and the role they play in honouring those who have served.
Where a charity chooses to offer its goods or services for free and invite voluntary donations, no VAT is charged. Charities also rightly enjoy generous tax reliefs, worth over £6 billion in 2024, including Gift Aid, exemptions from corporation tax and a number of VAT reliefs to support fund-raising activities. However, where charities sell goods and services, for example charging a set price, and the charity is VAT registered, it must charge VAT unless a VAT relief is available.
HMRC does not hold information on VAT charged on specific products or services. This is because businesses are not required to provide figures at a product level within their VAT returns, as this would impose an excessive administrative burden.
Asked by: Vikki Slade (Liberal Democrat - Mid Dorset and North Poole)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether she has made an assessment of the potential impact of (a) delays in HMRC Self Assessment tax repayments and (b) the non-fulfilment of published complaint response timeframes on taxpayers awaiting refunds.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
HMRC recognise that repayments are important for customers. They prioritise them to ensure they are processed as quickly and securely as possible.
HMRC balance the provision of prompt payments to eligible customers with effective revenue protection from fraudsters.
For Self Assessment repayments, once the repayment is created it goes through automated fraud and compliance checks. In 2024-25, after these checks, 93.1% of the repayments were paid automatically within a few days.
HMRC continues to invest in automation and to review their internal processes to ensure repayments are issued as quickly as possible.
HMRC recognise too the importance of keeping the customer, and where appropriate the customer’s representative, informed of progress, and are exploring ways of doing that more effectively.
In the meantime, HMRC’s online ‘Where’s My Reply’ tool can help customers understand when they can expect to receive a response.
HMRC aim to respond to complaints within six weeks.
In 2024-25, HMRC responded to 73% of new complaints within this timeframe. HMRC are committed to prioritising customer experience and are reviewing their complaints processes. The Adjudicator’s Annual Report was published on 20 October 2025 and HMRC are using the insight in the report to make further improvements.
Asked by: Andrew Snowden (Conservative - Fylde)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if she will make representations to HM Treasury on the potential impact of VAT on the affordability of (a) Remembrance wreaths and (b) other commemorative items provided by charities.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Government recognises the importance of Remembrance events and the role they play in honouring those who have served.
Where a charity chooses to offer its goods or services for free and invite voluntary donations, no VAT is charged. Charities also rightly enjoy generous tax reliefs, worth over £6 billion in 2024, including Gift Aid, exemptions from corporation tax and a number of VAT reliefs to support fund-raising activities. However, where charities sell goods and services, for example charging a set price, and the charity is VAT registered, it must charge VAT unless a VAT relief is available.
HMRC does not hold information on VAT charged on specific products or services. This is because businesses are not required to provide figures at a product level within their VAT returns, as this would impose an excessive administrative burden.