Question to the Ministry of Housing, Communities and Local Government:

To ask His Majesty's Government what is the amount of uncollected council tax in England in each year since 2019.

Answered by Baroness Taylor of Stevenage - Baroness in Waiting (HM Household) (Whip)

The government annually publishes data on the collection of council tax. Data on uncollected council tax up to 2023-24 is below:

Question to the Ministry of Housing, Communities and Local Government:

To ask His Majesty's Government what plans they have to undertake a revaluation of properties in England for the purpose of assessing council tax rates.

Answered by Baroness Taylor of Stevenage - Baroness in Waiting (HM Household) (Whip)

The Government has no plans to conduct a council tax revaluation in England. The Government is committed to keeping taxes on working people as low as possible.

Question to the HM Treasury:

To ask His Majesty's Government what would be the threshold for liability for inheritance tax today if the threshold had risen in line with the retail price index since 2010.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

The estates of all individuals benefit from a £325,000 nil-rate band for inheritance tax. This has been fixed at £325,000 since April 2009.

The residence nil-rate band is a further £175,000 for those passing on a qualifying residence on death to their direct descendants, such as children or grandchildren. The residence nil-rate band was introduced in April 2017.

This means qualifying estates can pass on up to £500,000 and the qualifying estate of a surviving spouse or civil partner can pass on up to £1 million without an inheritance tax liability. This is because any unused nil-rate band or residence nil-rate band is transferable to a surviving spouse or civil partner.

Where personal tax thresholds are not fixed, up until April 2012, they were indexed in line with the Retail Price Index (RPI) measure of inflation. As set out in the 2012 Finance Act, from April 2012, any personal tax thresholds that were not fixed were indexed in line with the Consumer Price Index (CPI) measure of inflation.

Had the nil-rate band not been fixed, HMRC estimate it would have been £508,000 in 2024-25.

Question to the Cabinet Office:

To ask His Majesty's Government which statutory instruments introduced since 1 January 2021 implement the provisions of the Northern Ireland Protocol/Windsor Framework.

Answered by Baroness Twycross - Baroness in Waiting (HM Household) (Whip)

All statutory instruments are available publicly online. However, where explanatory memoranda have been produced on statutory instruments linked to the Framework, these will highlight the relevant legal basis. We will continue to implement the Windsor Framework in good faith and protect the UK internal market.

Question to the Cabinet Office:

To ask His Majesty's Government what is the process for notifying the Northern Ireland Assembly and Executive of (1) EU legislation under the Windsor Framework, and (2) UK legislation implementing the Windsor Framework.

Answered by Baroness Twycross - Baroness in Waiting (HM Household) (Whip)

The process underpinning the Northern Ireland Assembly being notified of relevant regulations is provided for in Schedule 6B Northern Ireland Act 1998. These arrangements were further clarified by the letter from the then-Secretary of State for Northern Ireland to the Speaker of the Northern Ireland Assembly on 2 February 2024.

The UK Government has made certain commitments to seek legislative consent from devolved legislatures ahead of introducing relevant legislation to Parliament. Commitments that may be engaged in giving effect to obligations under the UK/EU Withdrawal Agreement are contained under the 2018 Intergovernmental Agreement on the European Union (Withdrawal) Bill and the Establishment of Common Frameworks.

Question to the HM Treasury:

To ask His Majesty's Government whether goods manufactured in China that are moved by a company in Great Britain to a company in Northern Ireland for sale in Northern Ireland are subject to (1) any EU tax or duty, or (2) any compliance procedures, under the Windsor Framework.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

Goods manufactured outside the UK or EU that are in free circulation in Great Britain are only subject to duty when moved to Northern Ireland if they are considered to be ‘at risk’ of entering the EU. Goods that are subject to trade defence measures are treated as ‘at risk’.

In these scenarios, the Windsor Framework provides a means to offset these costs. If goods do not subsequently enter the EU, the Duty Reimbursement Scheme can be used to claim back the full amount. The Customs Duty Waiver Scheme is also available for traders to waive the duties up to certain thresholds, regardless of the ultimate destination of the goods.