Asked by: Lewis Cocking (Conservative - Broxbourne)
Question to the HM Treasury:
To ask the Chancellor for the Exchequer, whether she plans to increase (a) regulation or (b) taxation on second homes.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The government keeps all taxes under review as part of the usual tax policy making process.
Asked by: Blake Stephenson (Conservative - Mid Bedfordshire)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what recent estimate she has made of the of the average customer response times at HM Revenue & Customs.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
HMRC regularly publishes its performance on GOV.UK https://www.gov.uk/government/collections/hmrc-quarterly-performance-updates
Improving day-to-day performance is a key priority for HMRC.
Asked by: Zöe Franklin (Liberal Democrat - Guildford)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of business rates on the level of investment by companies in (a) energy-efficient buildings and (b) renewable technologies.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Government is determined to remove barriers to investment to support our businesses to succeed, our high streets to thrive, and our economy to grow.
Business rates support is available for green technology to facilitate the decarbonisation of buildings. Eligible plant and machinery used in onsite renewable energy generation and storage, including onsite storage used at electric vehicle charging points, as well as rooftop solar panels, wind turbines, and battery storage, are exempt from business rates from 1 April 2022 until 31 March 2035. A 100 per cent relief for eligible low-carbon heat networks which have their own rates bill is also available.
Asked by: Louie French (Conservative - Old Bexley and Sidcup)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what steps she is taking to reduce the tax burden on the hospitality, tourism and leisure sector.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Government is committed to supporting the hospitality, tourism and leisure sector, which is largely made up of small businesses.
At the Autumn Budget, a range of measures were announced to reduce the tax burden on these sectors. The Employment Allowance has been more than doubled to £10,500, ensuring that over half of businesses with National Insurance liabilities will either gain or see no change this year.
The Small Profits Rate of Corporation Tax and marginal relief have been maintained at current rates and thresholds. The £1 million Annual Investment Allowance has been retained to support investment.
Duty on qualifying draught products has been reduced, supporting pubs and smaller brewers.
The Government intends to introduce permanently lower business rates multipliers for retail, hospitality and leisure (RHL) properties with rateable values below £500,000 from 2026-27. Until these new multipliers come into force, business rates RHL relief has been extended for one year at 40% up to a cash cap of £110,000 per business.
The Government keeps all areas of the tax system under review and changes to the tax system are made at fiscal events, in line with usual practice.
Asked by: Jonathan Davies (Labour - Mid Derbyshire)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of the reduction in business rate relief on grassroots music venues with a rateable value of over £500,000.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
As set out at Autumn Budget 2024, the Government will introduce permanently lower tax rates for retail, hospitality, and leisure (RHL) properties with rateable values (RVs) below £500,000, including grassroots music venues, from 2026-27. This permanent tax cut will ensure they benefit from much-needed certainty and support.
The Government is sustainably funding this by introducing a higher multiplier on properties with RVs of £500,000 and above. When the new multipliers are set, HM Treasury intends to publish analysis of the effects of the new multiplier arrangements.
The Government has met with a wide range of stakeholders on business rates reform. The Transforming Business Rates: Interim Report, published on 11 September, brings together extensive feedback from a broad range of stakeholders and outlines the Government’s next steps to deliver a fairer business rates system that supports investment and is fit for the 21st century.
Asked by: Jonathan Davies (Labour - Mid Derbyshire)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether she had held discussions with grassroots music venues on business rates reform.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
As set out at Autumn Budget 2024, the Government will introduce permanently lower tax rates for retail, hospitality, and leisure (RHL) properties with rateable values (RVs) below £500,000, including grassroots music venues, from 2026-27. This permanent tax cut will ensure they benefit from much-needed certainty and support.
The Government is sustainably funding this by introducing a higher multiplier on properties with RVs of £500,000 and above. When the new multipliers are set, HM Treasury intends to publish analysis of the effects of the new multiplier arrangements.
The Government has met with a wide range of stakeholders on business rates reform. The Transforming Business Rates: Interim Report, published on 11 September, brings together extensive feedback from a broad range of stakeholders and outlines the Government’s next steps to deliver a fairer business rates system that supports investment and is fit for the 21st century.
Asked by: Louie French (Conservative - Old Bexley and Sidcup)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether she has made a recent assessment of the potential impact of changes to Soft Drinks Industry Levy thresholds on trade with the Republic of Ireland.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
An assessment of economic and other impacts is included as part of the ‘Strengthening the Soft Drinks Industry Levy’ consultation document. This is available at
https://www.gov.uk/government/consultations/strengthening-the-soft-drinks-industry-levy.
The indicative Department of Health and Social Care (DHSC) analysis estimates that the changes would reduce calories, across the UK population, by around 15 million kcal per day in children and 46 million kcal per day in adults. These calorie reductions could achieve health and economic benefits of around £4.2 billion over 25 years.
The proposed changes were subject to a consultation, which was open until 21 July 2025. The Government will consider the consultation responses closely prior to making any decision at a future Budget. If the Government decides to make changes to the levy, it will publish an updated assessment of the confirmed policy’s impacts.
Asked by: Louie French (Conservative - Old Bexley and Sidcup)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of changes to the Soft Drinks Industry Levy thresholds on future investment in the development of healthier soft drinks.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
An assessment of economic and other impacts is included as part of the ‘Strengthening the Soft Drinks Industry Levy’ consultation document. This is available at
https://www.gov.uk/government/consultations/strengthening-the-soft-drinks-industry-levy.
The indicative Department of Health and Social Care (DHSC) analysis estimates that the changes would reduce calories, across the UK population, by around 15 million kcal per day in children and 46 million kcal per day in adults. These calorie reductions could achieve health and economic benefits of around £4.2 billion over 25 years.
The proposed changes were subject to a consultation, which was open until 21 July 2025. The Government will consider the consultation responses closely prior to making any decision at a future Budget. If the Government decides to make changes to the levy, it will publish an updated assessment of the confirmed policy’s impacts.
Asked by: Andrew Rosindell (Conservative - Romford)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what recent steps she has taken through the tax system to support small to medium-sized enterprises in the hospitality industry.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Government recognises the vital role that small and medium-sized enterprises in the hospitality sector play in supporting the UK’s economy and high streets.
At the Autumn Budget, a range of measures were announced to support these businesses. The Employment Allowance was more than doubled to £10,500, meaning that over half of businesses with National Insurance liabilities will either gain or see no change this year.
The business rates small business multiplier has been frozen for 2025-26, protecting SMEs from inflationary increases in business rates. Retail, hospitality and leisure business rates relief has also been extended for one year at 40 per cent, up to a cash cap of £110,000 per business.
In addition, the Small Profits Rate of Corporation Tax and marginal relief have been maintained at their current rates and thresholds. The £1 million Annual Investment Allowance has also been retained to support investment in plant and machinery.
Duty on qualifying draught products has been reduced, supporting pubs and small brewers. Over a third of properties pay no business rates due to Small Business Rate Relief, with thousands more benefiting from tapered relief.
The Government keeps all areas of the tax system under review and changes to the tax system are made at fiscal events, in line with usual practice.
Asked by: Joshua Reynolds (Liberal Democrat - Maidenhead)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what steps her Department is taking to support the night-time economy; and what assessment she has made of the potential impact of (a) VAT reductions, (b) business rates reform and (c) National Insurance threshold adjustments on the sustainability of late-night venues.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Government recognises the importance of the night-time economy and the challenges faced by late-night venues.
At the Autumn Budget, a package of measures was introduced to support the hospitality sector, including those operating at night. The Employment Allowance has been more than doubled to £10,500, ensuring that over half of businesses with National Insurance liabilities will either gain or see no change this year.
A Tax Information and Impact Note was published alongside changes to employer NICs, and the Office for Budget Responsibility forecasts employment levels to increase over the coming years.
The small business multiplier has been frozen for 2025-26, and retail, hospitality and leisure business rates relief has been extended for one year at 40 per cent, up to a cash cap of £110,000 per business.
The Government intends to introduce permanently lower business rates multipliers for retail, hospitality and leisure properties with rateable values below £500,000 from 2026-27, providing much-needed certainty and support for RHL businesses. The rates for these new multipliers will be set at Budget 2025 so that the Government can take into account the revaluation outcomes, as well as the economic and fiscal context. When the new multipliers are set, HM Treasury intends to publish analysis of the effects of the new multiplier arrangements.
The Government keeps all areas of the tax system under review and changes to the tax system are made at fiscal events, in line with usual practice.