Asked by: Jim McMahon (Labour (Co-op) - Oldham West, Chadderton and Royton)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how many cases have been referred to HMRC for civil sanctions by Trading Standards teams for non-compliance with the UK Tobacco Track and Trace system since July 2023; how many of those referrals resulted in a civil sanction; and what the value was of those civil sanctions.
Answered by Dan Tomlinson - Exchequer Secretary (Cabinet Office) (Jointly with HM Treasury)
HM Revenue and Customs (HMRC) has received 1,034 referrals from Trading Standards relating to non-compliance with the UK Tobacco Track and Trace system. To date, 569 referrals have resulted in financial penalties being issued, with a total value of £3,497,500. This reflects cases where HMRC's casework has concluded; other referrals remain under review or are continuing through the compliance process.
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 comparative estimate she has made of the monetary value of the (a) counterfeit and (b) legitimate tobacco market.
Answered by Dan Tomlinson - Exchequer Secretary (Cabinet Office) (Jointly with HM Treasury)
The information requested could only be obtained at disproportionate cost.
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 proportion of cigarettes seized by HMRC are counterfeit.
Answered by Dan Tomlinson - Exchequer Secretary (Cabinet Office) (Jointly with HM Treasury)
The information requested could only be obtained at disproportionate cost.
Asked by: Jim McMahon (Labour (Co-op) - Oldham West, Chadderton and Royton)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how many cigarettes have been seized using Track and Trace technology in each of the last five years.
Answered by Dan Tomlinson - Exchequer Secretary (Cabinet Office) (Jointly with HM Treasury)
HMRC does not hold figures for the number of cigarettes seized using Track and Trace technology in each of the last five years.
However, since July 2023, Trading Standards teams making such seizures have also been able to check products for non-compliance with the UK Tobacco Track and Trace system and refer cases to HMRC for civil sanctions where appropriate. HMRC’s Track and Trace sanctions can include penalties of up to £10,000 and, in repeat cases, removal from the legitimate tobacco supply chain.
Asked by: Jim McMahon (Labour (Co-op) - Oldham West, Chadderton and Royton)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if she will make additional resources available to help double the size of the mutual and co‑operative sector.
Answered by Rachel Blake
The Government recognises the important contribution that co-operatives and mutuals make to local communities, a diverse business sector, and a resilient UK economy. In line with the manifesto commitment to double the size of the sector, the Government is taking forward a range of measures to support its growth.
The Government keeps all spending decisions under review in the usual way. Current support includes funding the Law Commission’s independent review of the Co-operative and Community Benefit Societies Act 2014, which is expected to report in 2026, and a package of measures announced at Mansion House 2024 to support the mutuals sector. This includes engagement with regulators, including asking the PRA and FCA to report on the mutuals landscape, and continued work across Government, including the Department for Business and Trade’s recent call for evidence on business support for co-operatives and the Ministry of Housing, Communities and Local Government’s co-operative development unit.
At the Co-op Congress on 12 June, the Government announced its intention to appoint a Mutuals Champion, who will raise the profile of the sector, represent its interests, and strengthen dialogue between the sector and the Government. This will continue to put momentum behind the Government’s agenda to support the growth of the co-operatives and mutuals sector.
Together, these actions will help support the growth of the mutual and co-operative sectors across the UK.
Asked by: Jim McMahon (Labour (Co-op) - Oldham West, Chadderton and Royton)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how many seizures led to the total volume of cigarettes seized inland by HMRC in each year between 2019-20 and 2024-25; and how many inland seizures took place in retail settings in each of those years.
Answered by Dan Tomlinson - Exchequer Secretary (Cabinet Office) (Jointly with HM Treasury)
HMRC does not hold fully assured data for the number of HMRC inland seizures, and data is not broken down by seizure location
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 timetable has been set for HMRC to publish updated guidance specifically addressing the treatment of CGT-by-instalments under section 280 of the Taxation of Chargeable Gains Act 1992 in cases involving disposals to Employee Ownership Trusts.
Answered by Dan Tomlinson - Exchequer Secretary (Cabinet Office) (Jointly with HM Treasury)
The conditions for making an application to pay Capital Gains Tax by instalments are set out within HMRC’s Capital Gains Manual at CG14910, available at GOV.UK. HMRC has confirmed to the employee ownership sector that this guidance applies to disposals to Employee Ownership Trusts, in the same way as for any other disposal.
A Self-Assessment tax return helpsheet on Employee Ownership Trusts will also be made available on GOV.UK from April 2026. This helpsheet will set out the process for applying to pay tax by instalments following disposals to Employee Ownership Trusts.
Asked by: Jim McMahon (Labour (Co-op) - Oldham West, Chadderton and Royton)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether HMRC will publish guidance specifically addressing the application of CGT-by-instalments under section 280 of the Taxation of Chargeable Gains Act 1992 in cases involving disposals to Employee Ownership Trusts.
Answered by Dan Tomlinson - Exchequer Secretary (Cabinet Office) (Jointly with HM Treasury)
The conditions for making an application to pay Capital Gains Tax by instalments are set out within HMRC’s Capital Gains Manual at CG14910, available at GOV.UK. HMRC has confirmed to the employee ownership sector that this guidance applies to disposals to Employee Ownership Trusts, in the same way as for any other disposal.
A Self-Assessment tax return helpsheet on Employee Ownership Trusts will also be made available on GOV.UK from April 2026. This helpsheet will set out the process for applying to pay tax by instalments following disposals to Employee Ownership Trusts.
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 she has made of the potential impact of reforms to Cash ISAs on (a) the balance sheets of building societies and (b) mortgage (i) availability and (ii) pricing.
Answered by Lucy Rigby - Economic Secretary (HM Treasury)
ISA reform forms part of our strategy to support people into the higher returns that investing can provide.
Rules will be introduced to avoid circumvention of the lower limit for cash ISAs where an individual is under the age of 65. The industry is being consulted on the draft rules, which will be made by amendments to the ISA Regulations and laid in Parliament ahead of April 2027. Building societies and mortgage lenders are part of the industry consultation.
We will consult on the final rules as soon as these are ready, so that firms have enough notice before the new limit applies in April 2027.
The availability and pricing of mortgages is a commercial decision for lenders in which the Government does not intervene. However, mortgage rates are influenced by a range of factors, including Base Rate, which has been cut six times since this Government came to power.
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 steps her Department is taking to prevent the use of Stocks and Shares ISAs to circumvent revised Cash ISA limits due to be introduced in April 2027.
Answered by Lucy Rigby - Economic Secretary (HM Treasury)
ISA reform forms part of our strategy to support people into the higher returns that investing can provide.
Rules will be introduced to avoid circumvention of the lower limit for cash ISAs where an individual is under the age of 65. The industry is being consulted on the draft rules, which will be made by amendments to the ISA Regulations and laid in Parliament ahead of April 2027. Building societies and mortgage lenders are part of the industry consultation.
We will consult on the final rules as soon as these are ready, so that firms have enough notice before the new limit applies in April 2027.
The availability and pricing of mortgages is a commercial decision for lenders in which the Government does not intervene. However, mortgage rates are influenced by a range of factors, including Base Rate, which has been cut six times since this Government came to power.