Asked by: Rupert Lowe (Independent - Great Yarmouth)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what information her Department holds on the average (a) waiting time for people calling and (b) time spent on hold to the HMRC self-assessment line in each of the last five years.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The below table provides the average call answer time (minutes: seconds) for HMRC’s employers helpline in each of the last five years:
Year | Total average over the year |
2020-21 | 09:07 |
2021-22 | 12:03 |
2022-23 | 16:03 |
2023-24 | 22:20 |
2024-25 | 26:32 |
Overall, HMRC’s telephony performance was better in 2024-25 compared to 2023-24. However, HMRC’s employer helpline was affected by industrial action from December 2024, and this impacted wait times. The industrial action concluded in June 2025 and calls to the employer helpline are now being answered more quickly compared to 2024-25.
The average time spent on hold measures when a call has been answered by an adviser and the individual has subsequently been put on hold.
The below table provides the average time spent on hold (minutes: seconds) for HMRC’s employers helpline in each of the last five years:
Year | Average time spent on hold |
2020-21 | This data is not available |
2021-22 | 02:00 |
2022-23 | 01:24 |
2023-24 | 01:35 |
2024-25 | 01:19 |
The below table provides the average call answer time (minutes: seconds) for HMRC’s Self Assessment helpline in each of the last five years:
Year | Total average over the year |
2020-21 | 15:12 |
2021-22 | 17:07 |
2022-23 | 25:14 |
2023-24 | 37:15 |
2024-25 | 23:40 |
Call volumes to HMRC vary widely throughout the year and wait times can increase during busy periods. Calls to the Self Assessment helpline were generally answered more quickly in 2024-25 compared to 2023-24.
The below table provides the average time spent on hold (minutes: seconds) for HMRC’s Self Assessment helpline in each of the last five years:
Year | Average time spent on hold (minutes: seconds) |
2020-21 | This data is not available |
2021-22 | 01:28 |
2022-23 | 01:39 |
2023-24 | 02:02 |
2024-25 | 02:04 |
Improving day-to-day performance is a key priority for HMRC.
In 2024-25, HMRC handled 71.5% of adviser attempts across their helplines and had an average call answer time of 18 minutes 38 seconds. So far this year (April – August 2025), they have handled 83.5% of adviser attempts and call wait times have decreased to 13 minutes 38 seconds.
Asked by: Tom Morrison (Liberal Democrat - Cheadle)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of the £100,000 eligibility threshold for tax free childcare on families affected by that provision.
Answered by James Murray - Chief Secretary to the Treasury
The £100,000 adjusted net income threshold for Tax-Free Childcare was set to align with Income Tax boundaries and ensure clarity for parents. The vast majority of parents earn below the threshold.
The cap applies per individual rather than per household, reflecting the structure of the tax system and preventing incentives for the lower earner to reduce their income (for example by working fewer hours) to qualify.
Asked by: Rupert Lowe (Independent - Great Yarmouth)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what information her Department holds on (a) the average call answer time and (b) time spent on hold for people calling the HMRC employers general enquiries line in each of the last five years.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The below table provides the average call answer time (minutes: seconds) for HMRC’s employers helpline in each of the last five years:
Year | Total average over the year |
2020-21 | 09:07 |
2021-22 | 12:03 |
2022-23 | 16:03 |
2023-24 | 22:20 |
2024-25 | 26:32 |
Overall, HMRC’s telephony performance was better in 2024-25 compared to 2023-24. However, HMRC’s employer helpline was affected by industrial action from December 2024, and this impacted wait times. The industrial action concluded in June 2025 and calls to the employer helpline are now being answered more quickly compared to 2024-25.
The average time spent on hold measures when a call has been answered by an adviser and the individual has subsequently been put on hold.
The below table provides the average time spent on hold (minutes: seconds) for HMRC’s employers helpline in each of the last five years:
Year | Average time spent on hold |
2020-21 | This data is not available |
2021-22 | 02:00 |
2022-23 | 01:24 |
2023-24 | 01:35 |
2024-25 | 01:19 |
The below table provides the average call answer time (minutes: seconds) for HMRC’s Self Assessment helpline in each of the last five years:
Year | Total average over the year |
2020-21 | 15:12 |
2021-22 | 17:07 |
2022-23 | 25:14 |
2023-24 | 37:15 |
2024-25 | 23:40 |
Call volumes to HMRC vary widely throughout the year and wait times can increase during busy periods. Calls to the Self Assessment helpline were generally answered more quickly in 2024-25 compared to 2023-24.
The below table provides the average time spent on hold (minutes: seconds) for HMRC’s Self Assessment helpline in each of the last five years:
Year | Average time spent on hold (minutes: seconds) |
2020-21 | This data is not available |
2021-22 | 01:28 |
2022-23 | 01:39 |
2023-24 | 02:02 |
2024-25 | 02:04 |
Improving day-to-day performance is a key priority for HMRC.
In 2024-25, HMRC handled 71.5% of adviser attempts across their helplines and had an average call answer time of 18 minutes 38 seconds. So far this year (April – August 2025), they have handled 83.5% of adviser attempts and call wait times have decreased to 13 minutes 38 seconds.
Asked by: Richard Holden (Conservative - Basildon and Billericay)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of existing rates of gaming duty on the land-based bingo sector in the context of (a) the pandemic and (b) trends in operating costs.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
No formal assessment has been made. Bingo Duty is charged at 10% of a Bingo Hall’s Gross Gaming Yield and is the second lowest rate of the seven gambling duties.
The Government keeps all taxes under review, and the Chancellor makes decisions on tax policy at fiscal events in the context of the overall public finances.
Asked by: Julia Lopez (Conservative - Hornchurch and Upminster)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment (a) her Department and (b) HMRC have conducted on the potential impact on patient access to innovative medicines from the introduction of VAT to medicines provided free under Early Access Medicines Scheme programmes.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
VAT is the UK’s second largest tax, forecast to raise £180 billion in 2025/26. Taxation is a vital source of revenue which helps to fund public services.
Early Access to Medicines Scheme (EAMS) allows patients access to free medicines for life threatening conditions before receiving full NHS approval.
Under UK VAT law, some transactions where no money changes hands are treated as if a supply has been made – these are called deemed supplies. This is to keep the system fair. Whether VAT applies to medicines or treatments provided for free under the EAMS will depend on the precise facts of the case. In certain circumstances the giving of goods away for free can be outside the scope of VAT. Where the supply is within the scope of VAT a relief may apply, meaning the supply can be made VAT free.
Asked by: Ian Roome (Liberal Democrat - North Devon)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential merits of increasing the rebate provided under the Rural Fuel Duty Relief Scheme in line with inflation.
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, with the rate remaining unchanged during that time. The areas included in the scheme demonstrate certain characteristics such as: pump prices much higher than the UK average; remoteness leading to high fuel transport costs from refinery to filling station, and; relatively low sales meaning that retailers cannot benefit from bulk discounts.
The Government carefully considers the impact of fuel duty on households and businesses, with decisions on rates made at fiscal events.
Asked by: Tristan Osborne (Labour - Chatham and Aylesford)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether her Department has undertaken research into the potential impact of VAT reductions on (a) the re-use of goods, (b) minimum warranty periods and (c) other circular economic practices in industry.
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. Tax breaks reduce the revenue available for vital public services and must represent value for money for the taxpayer.
One of the key considerations when assessing a new VAT relief is whether the cost saving is likely to be passed on to consumers. Evidence suggests that businesses only partially pass on any savings from lower VAT rates.
The Government keeps all taxes under review.
Asked by: Julia Lopez (Conservative - Hornchurch and Upminster)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment her (a) Department and (b) HMRC have conducted on the potential impact on clinical trial numbers from the introduction of VAT to medicines provided free under Early Access Medicines Scheme programmes.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
VAT is the UK’s second largest tax, forecast to raise £180 billion in 2025/26. Taxation is a vital source of revenue which helps to fund public services.
Early Access to Medicines Scheme (EAMS) allows patients access to free medicines for life threatening conditions before receiving full NHS approval.
Under UK VAT law, some transactions where no money changes hands are treated as if a supply has been made – these are called deemed supplies. This is to keep the system fair. Whether VAT applies to medicines or treatments provided for free under the EAMS will depend on the precise facts of the case. In certain circumstances the giving of goods away for free can be outside the scope of VAT. Where the supply is within the scope of VAT a relief may apply, meaning the supply can be made VAT free.
Asked by: Sarah Hall (Labour (Co-op) - Warrington South)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what steps her Department is taking to help ensure that the carbon border adjustment mechanism supports the international competitiveness of businesses.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The CBAM is an environmental policy designed to support decarbonisation and mitigate the risk of carbon leakage. It will be introduced on 1 January 2027.
Carbon leakage can undermine efforts to reduce global emissions and curtail private investment in decarbonisation – compromising efforts to reach net zero and limit global warming to 1.5°C.
The CBAM will ensure highly traded, carbon intensive products from overseas face a comparable carbon price to those produced here so that UK decarbonisation efforts lead to a true reduction in global emissions rather than simply displacing carbon emissions overseas. It will give industry confidence to invest in the UK knowing their decarbonisation efforts will not be undermined.
Asked by: Freddie van Mierlo (Liberal Democrat - Henley and Thame)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment she has made of the potential merits of raising the VAT registration threshold from £90,000; and whether she plans to conduct a review of the impact of current thresholds on SMEs.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
With a VAT registration threshold of £90,000, the UK’s threshold is higher than any EU country and the joint highest in the OECD. This means the majority of UK businesses are kept out of the VAT system.
The Government’s approach to the VAT threshold aims to balance potential impacts on small businesses, including their growth and financial sustainability, the economy as a whole, and tax revenues. Tax breaks reduce the revenue available for public services and must represent value for money for the taxpayer.