Asked by: Al Pinkerton (Liberal Democrat - Surrey Heath)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what fiscal steps she is taking to help increase the incomes of lower income families in Surrey Heath constituency.
Answered by James Murray - Chief Secretary to the Treasury
The Chancellor took significant steps in the Autumn Budget 2025 to support lower income families and improve living standards across the UK, including in Surrey Heath. These measures include:
• Removing the two-child limit in Universal Credit, which will mean the largest expected reduction in child poverty over a Parliament since comparable records began.
• In Surrey Heath, this change is estimated to benefit around 990 children.
• This is part of a wider package of welfare reforms and cost of living support, expanding free school meals and breakfast clubs, freezes rail fares and prescription charges, and raising the National Living Wage to £12.71 per hour from April 2026.
Asked by: Alex Mayer (Labour - Dunstable and Leighton Buzzard)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what comparative assessment she has made of the effectiveness of the (a) cost-recovery model for statutory fees and charges and (b) use of such fees and charges as a demand-management tool.
Answered by James Murray - Chief Secretary to the Treasury
Proposals to introduce new fees or charges are considered on a case-by-case basis. Government departments develop proposals in line with their needs and policy intent, underpinned by the rules in Managing Public Money (https://www.gov.uk/government/publications/managing-public-money).
Full cost recovery is the standard approach to the setting of fees and charges for public services.
If a department were to incorporate demand management as a policy objective when devising a fee or charging scheme, this would be considered as part of assessing the proposals.
Asked by: Afzal Khan (Labour - Manchester Rusholme)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what steps her Department is considering to address regional cost of living inequalities.
Answered by James Murray - Chief Secretary to the Treasury
There is excellence right across the country and this government is backing it: lifting living standards and putting more money in people’s pockets. The recent Budget announced that the government is taking around £150 on average off household energy bills, expanding the £150 Warm Home Discount to 6 million lower income households, freezing regulated rail fares and NHS prescription fees for one-year, and extending temporary 5p fuel duty cut until the end of August 2026.
These measures will help people across the country with the cost of living.
Asked by: Claire Hanna (Social Democratic & Labour Party - Belfast South and Mid Down)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how many families exceeded the tax-free childcare cap in each year since 2017.
Answered by James Murray - Chief Secretary to the Treasury
Families cannot exceed the limits within their Tax Free Childcare accounts because the system automatically restricts government top-ups once the cap for the 3 month period is reached. Families can still make payments to childcare providers from their account without the top-up.
Official statistics on Tax-Free Childcare are published quarterly and further details can be found at:
https://www.gov.uk/government/collections/tax-free-childcare-quarterly-statistics
Asked by: James Cartlidge (Conservative - South Suffolk)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether she plans to increase Small Business Rate Relief thresholds to prevent closures of pubs.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Government is delivering a long overdue reform to rebalance the business rates system and support the high street, as promised in the manifesto.
The Government is doing this by introducing new permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties, including pubs. These new tax rates are worth nearly £900 million per year and will benefit over 750,000 properties.
The new RHL tax rates replace the temporary RHL relief that has been winding down since COVID. Unlike RHL relief, the new rates are permanent, giving businesses certainty and stability, and there will be no cap, meaning all qualifying properties on high streets across England will benefit.
Around a third of properties pay no business rates as they receive 100 per cent Small Business Rate Relief (SBRR), with an additional 85,000 benefiting from reduced bills as this relief tapers.
If a property loses eligibility for SBRR at the 2026 revaluation because their rateable value exceeds the threshold, the Supporting Small Business scheme will cap their bill increases for three years at the higher of £800 per year, equivalent to £65 per month, or the relevant Transitional Relief caps. These caps are applied before changes in other reliefs and local supplements.
Asked by: James Cartlidge (Conservative - South Suffolk)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether she plans to increase Small Business Rate Relief thresholds to prevent closures of pubs.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Government is delivering a long overdue reform to rebalance the business rates system and support the high street, as promised in the manifesto.
The Government is doing this by introducing new permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties, including pubs. These new tax rates are worth nearly £900 million per year and will benefit over 750,000 properties.
The new RHL tax rates replace the temporary RHL relief that has been winding down since COVID. Unlike RHL relief, the new rates are permanent, giving businesses certainty and stability, and there will be no cap, meaning all qualifying properties on high streets across England will benefit.
Around a third of properties pay no business rates as they receive 100 per cent Small Business Rate Relief (SBRR), with an additional 85,000 benefiting from reduced bills as this relief tapers.
If a property loses eligibility for SBRR at the 2026 revaluation because their rateable value exceeds the threshold, the Supporting Small Business scheme will cap their bill increases for three years at the higher of £800 per year, equivalent to £65 per month, or the relevant Transitional Relief caps. These caps are applied before changes in other reliefs and local supplements.
Asked by: James Cartlidge (Conservative - South Suffolk)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether she plans to reduce business rates multipliers for pubs.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Government is delivering a long overdue reform to rebalance the business rates system and support the high street, as promised in the manifesto.
The Government is doing this by introducing new permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties, including pubs. These new tax rates are worth nearly £900 million per year and will benefit over 750,000 properties.
The new RHL tax rates replace the temporary RHL relief that has been winding down since COVID. Unlike RHL relief, the new rates are permanent, giving businesses certainty and stability, and there will be no cap, meaning all qualifying properties on high streets across England will benefit.
Around a third of properties pay no business rates as they receive 100 per cent Small Business Rate Relief (SBRR), with an additional 85,000 benefiting from reduced bills as this relief tapers.
If a property loses eligibility for SBRR at the 2026 revaluation because their rateable value exceeds the threshold, the Supporting Small Business scheme will cap their bill increases for three years at the higher of £800 per year, equivalent to £65 per month, or the relevant Transitional Relief caps. These caps are applied before changes in other reliefs and local supplements.
Asked by: David Simmonds (Conservative - Ruislip, Northwood and Pinner)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, with reference paragraph 4.28 of the Autumn Budget 2025, HC1492, published on 26 November 2025, how many hereditaments will pay the business rate transitional supplement in 2026-27; what estimate she has made of the cost of the supplement; and for what reason the transitional relief is no longer funded by the Exchequer.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
At Budget 2025, the Government announced updated property values independently assessed by the Valuation Office. Revaluations ensure that the rateable values (RVs) of properties are updated in line with market changes, and that the tax rates adjust to reflect changes in the tax base. Following growth in the tax base, all ratepayers will pay a lower tax rate than they do now.
Revenue raised from business rates is forecast to increase for a number of reasons. The tax rates change with inflation to maintain income for local authorities in real terms; the size of the tax base is forecast to increase; and temporary reliefs taper away. The Government is spending £4.3bn over the next three years on a support package, including protection for those seeing bills increase.
This includes a re-designed Transitional Relief (TR) scheme, to protect businesses from large bill increases as a result of the revaluation. This is worth £3.2 billion over the next three years and, compared to the 2023 TR scheme, provides more generous support for those paying higher tax rates (including the high-value multiplier).
To reduce the Exchequer cost the Government is introducing a 1p supplement in 2026/27 only, paid by ratepayers who do not receive TR or the Supporting Small Business scheme.
Asked by: James Cleverly (Conservative - Braintree)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether the 2026 business rates revaluation is revenue neutral (i) in the first year, or (ii) over the valuation cycle.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
At Budget 2025, the Government announced updated property values independently assessed by the Valuation Office. Revaluations ensure that the rateable values (RVs) of properties are updated in line with market changes, and that the tax rates adjust to reflect changes in the tax base. Following growth in the tax base, all ratepayers will pay a lower tax rate than they do now.
Revenue raised from business rates is forecast to increase for a number of reasons. The tax rates change with inflation to maintain income for local authorities in real terms; the size of the tax base is forecast to increase; and temporary reliefs taper away. The Government is spending £4.3bn over the next three years on a support package, including protection for those seeing bills increase.
This includes a re-designed Transitional Relief (TR) scheme, to protect businesses from large bill increases as a result of the revaluation. This is worth £3.2 billion over the next three years and, compared to the 2023 TR scheme, provides more generous support for those paying higher tax rates (including the high-value multiplier).
To reduce the Exchequer cost the Government is introducing a 1p supplement in 2026/27 only, paid by ratepayers who do not receive TR or the Supporting Small Business scheme.
Asked by: James Cleverly (Conservative - Braintree)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether transitional relief will apply to the application of the high-value business rate multiplier in 2026-27.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
At Budget 2025, the Government announced updated property values independently assessed by the Valuation Office. Revaluations ensure that the rateable values (RVs) of properties are updated in line with market changes, and that the tax rates adjust to reflect changes in the tax base. Following growth in the tax base, all ratepayers will pay a lower tax rate than they do now.
Revenue raised from business rates is forecast to increase for a number of reasons. The tax rates change with inflation to maintain income for local authorities in real terms; the size of the tax base is forecast to increase; and temporary reliefs taper away. The Government is spending £4.3bn over the next three years on a support package, including protection for those seeing bills increase.
This includes a re-designed Transitional Relief (TR) scheme, to protect businesses from large bill increases as a result of the revaluation. This is worth £3.2 billion over the next three years and, compared to the 2023 TR scheme, provides more generous support for those paying higher tax rates (including the high-value multiplier).
To reduce the Exchequer cost the Government is introducing a 1p supplement in 2026/27 only, paid by ratepayers who do not receive TR or the Supporting Small Business scheme.