Asked by: Llinos Medi (Plaid Cymru - Ynys Môn)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to the Answer of 28 March 2025 to Question 41189, what was the total value of (a) rents and (b) royalty fees paid by private businesses to the Crown Estate in Wales in the 2024-2025 financial year.
Answered by James Murray - Chief Secretary to the Treasury
The Crown Estate’s Integrated annual report and accounts are published each year, and laid before Parliament. These set out details of The Crown Estate’s financial returns and information on how it delivers value for the long-term benefit of the UK. The Crown Estate will provide separate reporting for Wales in its 2025-26 accounts.
Asked by: Freddie van Mierlo (Liberal Democrat - Henley and Thame)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what recent discussions she has had with Cabinet colleagues on reforms to the tax and benefits system for young people in supported accommodation.
Answered by James Murray - Chief Secretary to the Treasury
The Chancellor regularly engages with Cabinet colleagues across a wide range of policy issues including tax and welfare.
Asked by: Pippa Heylings (Liberal Democrat - South Cambridgeshire)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact on community choirs of extending Orchestra Tax Relief to include vocal ensembles.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Government supports the creative industries, including orchestras, through funding and via the tax system. Orchestra Tax Relief (OTR) was introduced to recognise and sustain the distinct cultural and economic activity associated with orchestral productions.
Under current rules, qualifying concerts must be performed by a group of at least twelve instrumentalists. The human voice is not considered an instrument for these purposes. However, orchestra concerts with a vocal element are eligible for the relief providing that the orchestra has at least 12 instrumentalists, and the instrumentalists are the primary focus.
In considering any changes to existing tax reliefs or introducing new ones, Government has to consider a wide range of factors, including the specific aims of the relief, the costs and complexity of designing and administering new provisions, and fairness.
Decisions on tax are taken by the Chancellor at fiscal events, in the context of overall public finances.
Asked by: Pippa Heylings (Liberal Democrat - South Cambridgeshire)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether she has plans to consult with representatives of choirs and other vocal ensembles on the scope of Orchestra Tax Relief.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Government supports the creative industries, including orchestras, through funding and via the tax system. Orchestra Tax Relief (OTR) was introduced to recognise and sustain the distinct cultural and economic activity associated with orchestral productions.
Under current rules, qualifying concerts must be performed by a group of at least twelve instrumentalists. The human voice is not considered an instrument for these purposes. However, orchestra concerts with a vocal element are eligible for the relief providing that the orchestra has at least 12 instrumentalists, and the instrumentalists are the primary focus.
In considering any changes to existing tax reliefs or introducing new ones, Government has to consider a wide range of factors, including the specific aims of the relief, the costs and complexity of designing and administering new provisions, and fairness.
Decisions on tax are taken by the Chancellor at fiscal events, in the context of overall public finances.
Asked by: Pippa Heylings (Liberal Democrat - South Cambridgeshire)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what steps she is taking to ensure parity of access to creative tax reliefs between orchestras and choirs.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Government supports the creative industries, including orchestras, through funding and via the tax system. Orchestra Tax Relief (OTR) was introduced to recognise and sustain the distinct cultural and economic activity associated with orchestral productions.
Under current rules, qualifying concerts must be performed by a group of at least twelve instrumentalists. The human voice is not considered an instrument for these purposes. However, orchestra concerts with a vocal element are eligible for the relief providing that the orchestra has at least 12 instrumentalists, and the instrumentalists are the primary focus.
In considering any changes to existing tax reliefs or introducing new ones, Government has to consider a wide range of factors, including the specific aims of the relief, the costs and complexity of designing and administering new provisions, and fairness.
Decisions on tax are taken by the Chancellor at fiscal events, in the context of overall public finances.
Asked by: Joe Robertson (Conservative - Isle of Wight East)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether the UK delegation attending the fourth Meeting of Parties to the Framework Convention on Tobacco Control plans to (a) oppose the extension of the scope of application of the Protocol to Eliminate Illicit Trade in Tobacco Products beyond tobacco products to electronic nicotine delivery services and (b) help ensure that proposed amendments of the Treaty follow the proper procedures.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The procedures for amending the World Health Organization Protocol to Eliminate Illicit Trade in Tobacco Products are laid down in Articles 38 and 39 of that treaty. These stipulate that any proposals need to be communicated to parties at least six months before the session at which they are proposed to be adopted.
As no such communication has been made in this case, if any proposals for extending the Treaty to electronic nicotine delivery services were to emerge, they would need to be considered at a future Meeting of Parties (MOP) rather than this MOP. The UK would always seek to ensure that any proposals to amend the Treaty follow the proper procedures.
Asked by: Jim McMahon (Labour (Co-op) - Oldham West, Chadderton and Royton)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of personal allowance threshold freezes on people in each income decile for each year from 2015 to date.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The previous government made the decision to freeze the income tax Personal Allowance at its current level of £12,570 until April 2028.
The previous government published a Tax Information and Impact Note (TIIN) setting out the impacts.
Asked by: Richard Holden (Conservative - Basildon and Billericay)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether the Valuation Office Agency's guidance entitled Practice Note 3: 2023: Major International and Regional Airports has been updated for the (a) 2026 business rates revaluation and (b) phasing out of the effect of the covid-19 pandemic.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Valuation Office Agency's guidance will be updated for the 2026 revaluation and will be published when the Rating List is compiled on 1 April 2026.
Asked by: Scott Arthur (Labour - Edinburgh South West)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of the Cycle to Work tax exemption initiative on the economy.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Cycle to Work Scheme is made available as a Benefit in Kind and uses the tax exemption for the employer-provision of cycles and associated safety equipment. The scheme was introduced in 1999 to to encourage employees to commute by bicycle by offering a tax-efficient route to access relevant equipment.
HM Revenue & Customs (HMRC) commissioned independent research to evaluate the effectiveness of the Cycle to Work Scheme, alongside carrying out economic research on the bicycle market’s implications for the scheme’s success. The evaluation and the economic research were published in April 2025.
Asked by: Llinos Medi (Plaid Cymru - Ynys Môn)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment she has made of the potential merits of introducing a cut in VAT for the hospitality sector in Wales.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Government recognises the significant contribution made by hospitality businesses to economic growth and social life in the UK.
VAT is a reserved tax, applying UK wide. VAT is a broad-based tax on consumption, and the 20 per cent standard rate applies to most goods and services, including alcohol, whether served in hospitality establishments or sold in supermarkets. HMRC estimate that the cost of a 5 per cent reduced rate for accommodation, hospitality and tourist attractions would be around £10 billion this financial year. If the scope were also to include alcoholic beverages, the cost would be approximately £3 billion greater.
The Government is supporting the hospitality sector through the business rates system. To deliver our manifesto pledge, we intend to introduce permanently lower tax rates for retail, hospitality, and leisure (RHL) properties, including those on the high street, from 2026/27. Ahead of these changes being made, we have prevented RHL relief from ending in April 2025 by extending it for one year at 40 per cent up to a cash cap of £110,000 per business and frozen the small business multiplier.