Asked by: Gareth Thomas (Labour (Co-op) - Harrow West)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether they will require their department and agencies to offer payroll deductions to all employees to enable them to join a credit union.
Answered by Lucy Rigby - Economic Secretary (HM Treasury)
There are currently no plans to introduce a requirement for HM Treasury and its agencies to offer payroll deductions to enable staff to join a credit union.
Asked by: James Cleverly (Conservative - Braintree)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, further to the urgent question of 19 January 2026 Official Report, Column 25 on Business Rates: Retail, Hospitality and Leisure, whether it is her policy that business support for Retail, Hospitality and Leisure is reduced relative to 2024-25 levels.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Government is introducing new permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties. These new tax rates are worth nearly £1 billion 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 the pandemic. 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.
Asked by: Neil Duncan-Jordan (Labour - Poole)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether she is taking steps to regulate credit card providers to ensure they lend to those who are (a) vulnerable and (b) persistently in debt in a responsible way.
Answered by Lucy Rigby - Economic Secretary (HM Treasury)
Lenders offering credit are regulated by the Financial Conduct Authority (FCA). This oversight ensures that lending practices are fair and that consumers are protected – firms regulated by the FCA must comply with its strict lending affordability rules, lending only to those who can afford repayments based on a thorough assessment of their financial situation. Under the FCA’s Consumer Duty, firms are required to take steps to identify and respond to signs of vulnerability, support customers to disclose their needs, and make them aware of available assistance.
The Government is committed to supporting people who are experiencing problem debt. Through the Money and Pensions Service (MaPS), the Government funds a range of national and community-based debt advice services in England, so households can access the specialist support they need to get their finances back on track.
Asked by: Ben Maguire (Liberal Democrat - North Cornwall)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential financial impact of requiring the use of commercial software to submit Corporation Tax Returns on Community Amateur Sports Clubs.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
I recognise some Community Amateur Sports Clubs (CASCs) have raised concerns about the requirement to use commercial software to submit Company Tax Returns.
HMRC does not expect these requirements to impose significant ongoing costs. CASCs are not required to file a Company Tax Return every year. They only need to submit a return if HMRC issues a notice to deliver one, or if they have taxable income or gains that give rise to a Corporation Tax liability.
HMRC will continue to work with providers to explore low-cost options for the very smallest organisations needing to file Corporate Tax Returns, including CASCs.
Asked by: James Cleverly (Conservative - Braintree)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if she will list the overseas conferences that Valuation Office Agency officials have attended since July 2024.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The VOA attends a small number of overseas conferences which are an important part of sharing expertise, innovation and best practice. Since July 2024 they have attended the following:
Aug 2024 IAAO Conference, Denver;
Oct 2024 COVA Conference, Dublin;
Dec 2024, International Research Symposium, IAAO, Amsterdam;
Mar 2025, IAAO GIS Valuation Technologies Conference, Columbus, Ohio;
Sep 2025 IPTI Halifax, Nova Scotia
Asked by: James McMurdock (Independent - South Basildon and East Thurrock)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, with reference to her Department’s press release entitled, Act now: 864,000 sole traders and landlords face new tax rules in two months, published on 5 February 2026, what proportion of exemption requests for those who cannot use digital tools has been rejected.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
HMRC has been accepting applications for exemption from Making Tax Digital (MTD) for Income Tax since 29 September 2025.
As of 31 January 2026, we have received 1,271 applications for exemption from MTD for Income Tax on the grounds of digital exclusion.
As of 31 January 2026, decisions had been made on 881 applications, with 661 granted exemptions from the MTD for Income Tax requirements.
HMRC has assessed the potential impact of MTD for Income Tax the potential impact of MTD for Income Tax on compliance costs and administrative requirements across different customer groups, including self-employed individuals, small businesses, and landlords.
The latest published assessment is available at: Extension of Making Tax Digital for Income Tax Self Assessment to sole traders and landlords - GOV.UK
Equalities are also considered as part of this impacting. The government is clear that where a taxpayer cannot use MTD for Income Tax, for example due to age or disability, they can apply for exemption from the MTD requirements.
Asked by: James McMurdock (Independent - South Basildon and East Thurrock)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, with reference to her Department’s press release entitled, Act now: 864,000 sole traders and landlords face new tax rules in two months, published on 5 February 2026, how many exemption requests for those who cannot use digital tools HMRC has received to date.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
HMRC has been accepting applications for exemption from Making Tax Digital (MTD) for Income Tax since 29 September 2025.
As of 31 January 2026, we have received 1,271 applications for exemption from MTD for Income Tax on the grounds of digital exclusion.
As of 31 January 2026, decisions had been made on 881 applications, with 661 granted exemptions from the MTD for Income Tax requirements.
HMRC has assessed the potential impact of MTD for Income Tax the potential impact of MTD for Income Tax on compliance costs and administrative requirements across different customer groups, including self-employed individuals, small businesses, and landlords.
The latest published assessment is available at: Extension of Making Tax Digital for Income Tax Self Assessment to sole traders and landlords - GOV.UK
Equalities are also considered as part of this impacting. The government is clear that where a taxpayer cannot use MTD for Income Tax, for example due to age or disability, they can apply for exemption from the MTD requirements.
Asked by: Jim Shannon (Democratic Unionist Party - Strangford)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether she has had any discussions with relevant stakeholders on lowering the VAT rate on hot takeaway foods.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
Ministers and officials receive representations on a variety of VAT issues. The Government engages regularly with a wide range of stakeholders, including businesses and representative bodies, to inform the policy development process.
VAT is a broad-based tax on consumption, and the standard rate of 20 per cent applies to most goods and services. VAT is forecast to raise around £180 billion in 2025-26.
Tax breaks reduce the revenue available for vital public services and must represent value for money for the taxpayer. Exceptions to the standard rate have always been limited and balanced against affordability considerations. The Government keeps all taxes under review, and decisions on VAT rates are taken by the Chancellor at fiscal events.
Asked by: James McMurdock (Independent - South Basildon and East Thurrock)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, with reference to her Department’s press release entitled Act now: 864,000 sole traders and landlords face new tax rules in two months, published on 5 February 2026, whether HMRC has undertaken an equality impact assessment of the implementation of Making Tax Digital for Income Tax on older and digitally excluded sole traders and landlords.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
HMRC has been accepting applications for exemption from Making Tax Digital (MTD) for Income Tax since 29 September 2025.
As of 31 January 2026, we have received 1,271 applications for exemption from MTD for Income Tax on the grounds of digital exclusion.
As of 31 January 2026, decisions had been made on 881 applications, with 661 granted exemptions from the MTD for Income Tax requirements.
HMRC has assessed the potential impact of MTD for Income Tax the potential impact of MTD for Income Tax on compliance costs and administrative requirements across different customer groups, including self-employed individuals, small businesses, and landlords.
The latest published assessment is available at: Extension of Making Tax Digital for Income Tax Self Assessment to sole traders and landlords - GOV.UK
Equalities are also considered as part of this impacting. The government is clear that where a taxpayer cannot use MTD for Income Tax, for example due to age or disability, they can apply for exemption from the MTD requirements.
Asked by: James McMurdock (Independent - South Basildon and East Thurrock)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, with reference to her Department’s press release entitled Act now: 864,000 sole traders and landlords face new tax rules in two months, published on 5 February 2026, what analysis has been conducted on the potential costs to small businesses of the transition to digital tax reporting under Making Tax Digital for Income Tax.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
HMRC has been accepting applications for exemption from Making Tax Digital (MTD) for Income Tax since 29 September 2025.
As of 31 January 2026, we have received 1,271 applications for exemption from MTD for Income Tax on the grounds of digital exclusion.
As of 31 January 2026, decisions had been made on 881 applications, with 661 granted exemptions from the MTD for Income Tax requirements.
HMRC has assessed the potential impact of MTD for Income Tax the potential impact of MTD for Income Tax on compliance costs and administrative requirements across different customer groups, including self-employed individuals, small businesses, and landlords.
The latest published assessment is available at: Extension of Making Tax Digital for Income Tax Self Assessment to sole traders and landlords - GOV.UK
Equalities are also considered as part of this impacting. The government is clear that where a taxpayer cannot use MTD for Income Tax, for example due to age or disability, they can apply for exemption from the MTD requirements.