Asked by: James Cleverly (Conservative - Braintree)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if she will publish a list of the training videos produced by the Valuation Office Agency.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Valuation Office Agency (VOA) produces a range of videos for publication on its YouTube channel, including information about working at the VOA, and guidance and information videos on Council Tax and Business Rates. Please see: www.youtube.com/@VOAgovuk.
Asked by: James Cleverly (Conservative - Braintree)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if she will publish the Valuation Office Agency’s training manual for the Automated Valuation Model.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
Details on the Valuation Office Agency’s (VOA) Automated Valuation Model (AVM) including its development, testing and data are published here:
More_information_on_mass_appraisal_and_AVM.pdf
Model_specification_document.pdf
Asked by: Kevin Hollinrake (Conservative - Thirsk and Malton)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what guidance HMRC has issued on the residual tax liability of dissolved unincorporated associations.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
HMRC has not issued specific guidance on the residual tax liability of unincorporated associations that have been dissolved.
The treatment will depend on the types of tax involved, the structure of the unincorporated association and how it was dissolved. It is a complicated legal area that will depend heavily on the facts and we would suggest that any persons affected engage with HMRC directly or seek specialist advice if appropriate.
Asked by: Ian Roome (Liberal Democrat - North Devon)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how much funding her Department has committed to the Rural Fuel Duty Relief Scheme in each of the last five financial years.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Rural Fuel Duty Relief Scheme has provided a 5p reduction to motorists buying fuel in certain areas since its introduction in 2012. The Government publishes figures for the estimated cost of non-structural tax reliefs at the following link: https://www.gov.uk/government/statistics/main-tax-expenditures-and-structural-reliefs/non-structural-tax-relief-statistics-december-2024.
Asked by: James Cleverly (Conservative - Braintree)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, with reference to the Valuation Office Agency: July 2025 transparency data, published on 31 August, what the contracted out services to Eunoia Consulting Ltd costing £83,705.52 are.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
I refer the rt hon Member to the response to UIN 66194.
Asked by: Ben Obese-Jecty (Conservative - Huntingdon)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to the Answer of 21 October 2025 to question 82442 on Alcoholic Drinks: Excise Duties, where evidence on the impact of the changes so far should be submitted to.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
In March 2023, the previous government published its response to the new alcohol duty system consultation which ran from October 2021 to January 2022. Within that response was a commitment to evaluate the impacts of the new rates and structures three years after the changes take effect on 1 August 2023.
The previous government’s response can be found here: The new alcohol duty system: final consultation response
HMRC and HM Treasury began to monitor the impacts of the new rates and structure before the changes were introduced on 1 August 2023. The timeframes committed to should be an appropriate amount of time to gather useful and accurate data that could be used to understand the impacts in the alcohol market.
Plans are being formulated within HMRC for discussions with business via their trade associations as part of the evaluation work. In the meantime, the government always welcomes written feedback direct from parliamentarians and their constituents.
Asked by: Ben Obese-Jecty (Conservative - Huntingdon)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to the Answer of 21 October 2025 to question 82442 on Alcoholic Drinks: Excise Duties, when HMRC will begin the evaluation of the new rates and structures.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
In March 2023, the previous government published its response to the new alcohol duty system consultation which ran from October 2021 to January 2022. Within that response was a commitment to evaluate the impacts of the new rates and structures three years after the changes take effect on 1 August 2023.
The previous government’s response can be found here: The new alcohol duty system: final consultation response
HMRC and HM Treasury began to monitor the impacts of the new rates and structure before the changes were introduced on 1 August 2023. The timeframes committed to should be an appropriate amount of time to gather useful and accurate data that could be used to understand the impacts in the alcohol market.
Plans are being formulated within HMRC for discussions with business via their trade associations as part of the evaluation work. In the meantime, the government always welcomes written feedback direct from parliamentarians and their constituents.
Asked by: Juliet Campbell (Labour - Broxtowe)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if she will make it her policy to exempt small businesses from paying VAT on birthday parties in line with the arrangements that currently exist for local leisure centres.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
VAT is a broad-based tax on consumption, and the 20 per cent standard rate applies to most goods and services. VAT is the UK’s third-largest tax, forecast to raise around £180 billion in 2025/26, helping to fund vital public services.
Tax breaks reduce the revenue available for those services and must represent value for money for the taxpayer. Exceptions to the standard rate have always been limited and balanced against affordability considerations.
There are no specific VAT reliefs for birthday parties. A local authority leisure centre may not charge VAT if the activity falls within existing VAT exemptions, such as those for sport or education, or where the activity is treated as part of the council’s non-business community functions. Activities such as soft play and bouncy castle parties are taxable at the 20 per cent standard rate.
Asked by: James Cleverly (Conservative - Braintree)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to the answer of 15 October 2025 to Question 78960 on Hospitals and Schools: Solar Power, how many (a) schools and (b) hospitals have had their Rateable Values amended by the Valuation Office Agency due to the installation of solar panels since July 2024.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Valuation Office Agency does not maintain records that specifically identify properties, including schools and hospitals, whose Rateable Value has been amended solely due to the installation of solar panels.
Asked by: Mike Wood (Conservative - Kingswinford and South Staffordshire)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, with reference to the Answer of 8 July 2025 to Question HL8787 on Taxation: Electronic Government, for what reason the functionality of HMRC IT systems does not allow taxpayers to submit their Making Tax Digital reporting requirements for income tax through their online (a) personal and (b) business tax accounts.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
Making Tax Digital (MTD) for Income Tax requires users to use software to keep digital tax records, submit quarterly updates of income and expenditure and submit a tax return. HMRC’s Personal and Business Tax Accounts are not able to provide this level of functionality and ensuring that the software is digitally linked directly to a taxpayer account helps users avoid the errors that could occur when transposing figures manually.
The government is encouraging a thriving third-party software market to support the diverse range of business that will be using MTD. This will deliver flexible and tailored ways for users to manage their tax affairs, including integration with other business software and management tools as well as free and low-cost options.