Asked by: Lord Altrincham (Conservative - Life peer)
Question to the HM Treasury:
To ask His Majesty's Government how many P85 forms were submitted to HMRC in each month from July 2024 to June 2026.
Answered by Lord Pitt-Watson - Parliamentary Secretary (HM Treasury)
The table below shows the number of P85 forms submitted to HMRC electronically from June 2024 to May 2026:
Month | P85 iForms |
June 2024 | 3,400 |
July 2024 | 3,900 |
August 2024 | 4,300 |
September 2024 | [x] |
October 2024 | 5,800 |
November 2024 | 3,400 |
December 2024 | 5,000 |
January 2025 | 6,400 |
February 2025 | 4,900 |
March 2025 | 5,500 |
April 2025 | 5,300 |
May 2025 | 4,500 |
June 2025 | 4,500 |
July 2025 | 4,900 |
August 2025 | 5,200 |
September 2025 | 6,300 |
October 2025 | 6,700 |
November 2025 | 6,500 |
December 2025 | 5,800 |
January 2026 | 7,800 |
February 2026 | 6,300 |
March 2026 | 6,600 |
April 2026 | [x] |
May 2026 | 5,100 |
Figures are rounded to 100. Counts of submitted P85 forms in September 2024 and April 2026 are labelled as [x] due to incomplete data.
Individuals can use the online system to submit a digital P85 or fill in a paper form and submit it by post. The counts provided in the table above are for digital forms only. Postal form data for this period is not available. Data for June 2026 is not yet available.
P85 forms are submitted by taxpayers who are not intending to submit a self-assessment tax return. Individuals who file through Self-Assessment do not need to submit a P85 form.
Asked by: Lord Altrincham (Conservative - Life peer)
Question to the HM Treasury:
To ask His Majesty's Government what assessment they have made of the impact of the National Insurance Contributions (Employer Pensions Contributions) Bill on pension saving behaviour in the private sector; and whether they expect the measures to have a disproportionate effect compared to the public sector.
Answered by Lord Livermore
The OBR set out in their Economic and Fiscal Outlook that they do not expect a material impact on savings behaviour as a result of Budget 2025 tax changes.
This change applies to all employers who use salary sacrifice for pensions, regardless of whether they are public sector or private sector. Many public sector employers are already prohibited from using salary sacrifice for pensions under government rules of "managing Public Money".
Saving into a pension, including through salary sacrifice, remains highly tax advantageous. The Government continues to provide over £70bn of income tax and NICs relief on pension contributions each year.
A Tax Information and Impact Note (TIIN) was published alongside the introduction of the Bill containing the changes to pensions salary sacrifice and is available online at: https://www.gov.uk/government/publications/salary-sacrifice-reform-for-pension-contributions-effective-from-6-april-2029
Asked by: Lord Altrincham (Conservative - Life peer)
Question to the HM Treasury:
To ask His Majesty's Government whether they have conducted an impact assessment of their policy to charge VAT on independent school fees, and if so, whether they will place a copy in the Library of the House.
Answered by Lord Livermore
Following scrutiny of the Government’s costing by the independent Office for Budget Responsibility, the Government will confirm its approach to these reforms at the Budget on 30 October. The Government will set out its assessment of relevant expected impacts, including any expected pupil migration, in a Tax Information and Impact Note (TIIN).
Asked by: Lord Altrincham (Conservative - Life peer)
Question to the HM Treasury:
To ask His Majesty's Government what is their estimate of the number of pupils who would have to leave the independent schools sector following the imposition of VAT on school fees for expenditure on additional state school places to exceed the additional tax revenue generated.
Answered by Lord Livermore
Following scrutiny of the Government’s costing by the independent Office for Budget Responsibility, the Government will confirm its approach to these reforms at the Budget on 30 October. The Government will set out its assessment of relevant expected impacts, including any expected pupil migration, in a Tax Information and Impact Note (TIIN).