Asked by: Bobby Dean (Liberal Democrat - Carshalton and Wallington)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether she has made an estimate of the (a) cost to HMRC of administering the Loan Charge since 2019 and (b) total amount recovered in that period; and what assessment she has made of the value for money of that policy.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
At Budget 2024, the Government commissioned an independent review of the loan charge to bring the matter to a close for those affected, ensure fairness for all taxpayers and ensure that appropriate support is in place for those subject to the loan charge. The review was led by Ray McCann, a former President of the Chartered Institute of Taxation.
The Government accepted the review’s conclusion that the loan charge was an extraordinary piece of Government policy which necessitated an exceptional response, and is now legislating a new settlement opportunity that will assist those who have not yet settled to do so.
As a result, most individuals could see reductions of at least 50% in their outstanding loan charge liabilities, and an estimated 30% of individuals could have these liabilities written off entirely. To encourage more people to settle, the Government will write off the first £5,000 of liabilities in addition to the proposals put forward by Ray McCann.
HMRC are committed to supporting people through this process and are working hard to give them certainty on their tax positions as quickly as possible. This includes a dedicated service to guide people through the settlement process and provide extra support for those who need it. HMRC can also provide reasonable adjustments to meet an individual’s needs.
Asked by: Bobby Dean (Liberal Democrat - Carshalton and Wallington)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact on of the Loan Charge on individuals subject to it; and whether governance mechanisms are in place for people in serious financial and personal distress.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
At Budget 2024, the Government commissioned an independent review of the loan charge to bring the matter to a close for those affected, ensure fairness for all taxpayers and ensure that appropriate support is in place for those subject to the loan charge. The review was led by Ray McCann, a former President of the Chartered Institute of Taxation.
The Government accepted the review’s conclusion that the loan charge was an extraordinary piece of Government policy which necessitated an exceptional response, and is now legislating a new settlement opportunity that will assist those who have not yet settled to do so.
As a result, most individuals could see reductions of at least 50% in their outstanding loan charge liabilities, and an estimated 30% of individuals could have these liabilities written off entirely. To encourage more people to settle, the Government will write off the first £5,000 of liabilities in addition to the proposals put forward by Ray McCann.
HMRC are committed to supporting people through this process and are working hard to give them certainty on their tax positions as quickly as possible. This includes a dedicated service to guide people through the settlement process and provide extra support for those who need it. HMRC can also provide reasonable adjustments to meet an individual’s needs.
Asked by: Bobby Dean (Liberal Democrat - Carshalton and Wallington)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what recent assessment her Department has made of the effectiveness of the Loan Charge in meeting its intended objectives; and whether she plans to review that policy.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
At Budget 2024, the Government commissioned an independent review of the loan charge to bring the matter to a close for those affected, ensure fairness for all taxpayers and ensure that appropriate support is in place for those subject to the loan charge. The review was led by Ray McCann, a former President of the Chartered Institute of Taxation.
The Government accepted the review’s conclusion that the loan charge was an extraordinary piece of Government policy which necessitated an exceptional response, and is now legislating a new settlement opportunity that will assist those who have not yet settled to do so.
As a result, most individuals could see reductions of at least 50% in their outstanding loan charge liabilities, and an estimated 30% of individuals could have these liabilities written off entirely. To encourage more people to settle, the Government will write off the first £5,000 of liabilities in addition to the proposals put forward by Ray McCann.
HMRC are committed to supporting people through this process and are working hard to give them certainty on their tax positions as quickly as possible. This includes a dedicated service to guide people through the settlement process and provide extra support for those who need it. HMRC can also provide reasonable adjustments to meet an individual’s needs.
Asked by: Bobby Dean (Liberal Democrat - Carshalton and Wallington)
Question to the Department of Health and Social Care:
To ask the Secretary of State for Health and Social Care, when funding for Start for Life services will be confirmed for Sutton Council; and what assessment he has made of the potential impact of the absence of such funding on support for babies and new parents in Carshalton and Wallington constituency in 2025–26.
Answered by Ashley Dalton - Parliamentary Under-Secretary (Department of Health and Social Care)
The 10-Year Health Plan sets out an ambitious agenda on how we will improve the nation’s health by creating a new model of care that is fit for the future.
We recognise that local authorities such as Sutton Council are ambitious, seeking to deliver universal support to babies, children, and their families, and prevent escalating need. We are committed to delivering the 10-Year Health Plan’s ambition to match Healthy Babies, formerly Start for Life, to Best Start Family Hubs over the next decade.
Healthy Babies funding is helping families during the critical 1,001 days, and parents have said they are more confident in feeding their babies and have better perinatal mental health because of this support. We continue to assess how we can best support early-years service integration across the country and remain committed to working with delivery partners locally to achieve this.
Healthy Babies is one element of our broader commitment to supporting babies, children and families. From April 2026, Best Start Family Hubs will expand to every single local authority, including Sutton Council, backed by over £500 million to reach up to half a million more children and families. This funding will help all local authorities to integrate a range of statutory and non-statutory health and family services.
Asked by: Bobby Dean (Liberal Democrat - Carshalton and Wallington)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment she has made of the potential merits of extending online marketplace VAT liability rules to domestic sellers as a way to reduce fraud and close the tax gap.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Government has and will continue to engage with stakeholders to understand the impact of any changes to online marketplace liability rules on both platforms and sellers. Certified analysis by the Office for Budget Responsibility (OBR) estimates the current online marketplace liability rules, together with the abolishment of Low Value Consignment relief, will raise £1.8 billion per annum by 2026-27.
HMRC has an overall compliance strategy which focuses on addressing all forms of non-compliance. The most recent published VAT gap shows a continued downward trend, falling from 13.7% to 5.4% between tax years 2005/06 and 2023/24.
Asked by: Bobby Dean (Liberal Democrat - Carshalton and Wallington)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment her Department has made of the relative value for money of reforming the Lifetime ISA compared with introducing a new product to replace it.
Answered by Lucy Rigby - Economic Secretary (HM Treasury)
At Autumn Budget 25 the government announced that it will publish a consultation in early 2026 on the implementation of a new, simpler ISA product to support first time buyers to buy a home. Once available, this new product will be offered in place of the Lifetime ISA.
The LISA was designed to help people save for both their first home and later life. A 2025 report by the Treasury Select Committee, however, concluded the dual purpose has made it unnecessarily complex and that ‘the Lifetime ISA may not be the most efficient use of taxpayers’ money to achieve those disparate objectives’. In addition, the provision of an upfront bonus requires a withdrawal charge for non-compliant withdrawals.
HMRC have also conducted research into use of the Lifetime ISA which can be found here: Understanding the use of the Lifetime ISA: qualitative research - GOV.UK
The new design will include the government bonus being paid at the point the individual makes a withdrawal for a house purchase. This removes the need for a withdrawal charge and means a saver can withdraw funds, should their circumstances change, without penalty.
It will remain possible to open a Lifetime ISA until the new product becomes available and for account holders to continue to save into their Lifetime ISA in line with the existing rules indefinitely.
Asked by: Bobby Dean (Liberal Democrat - Carshalton and Wallington)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact on saving behaviour and consumer confidence of existing Lifetime ISA users arising from the introduction of a new product to replace the Lifetime ISA.
Answered by Lucy Rigby - Economic Secretary (HM Treasury)
At Autumn Budget 25 the government announced that it will publish a consultation in early 2026 on the implementation of a new, simpler ISA product to support first time buyers to buy a home. Once available, this new product will be offered in place of the Lifetime ISA.
The LISA was designed to help people save for both their first home and later life. The Treasury Select Committee‘s 2025 LISA inquiry concluded that this dual purpose has made it unnecessarily complex and that ‘the Lifetime ISA may not be the most efficient use of taxpayers’ money to achieve those disparate objectives’. The upfront bonus that requires a withdrawal charge for non-compliant withdrawals was highlighted as a specific concern.
The new design will include the government bonus being paid at the point the individual makes a withdrawal for a house purchase. This removes the need for a withdrawal charge and means a saver can withdraw funds, should their circumstances change, without penalty.
It will remain possible to open a Lifetime ISA until the new product becomes available and for account holders to continue to save into their Lifetime ISA in line with the existing rules indefinitely.
Asked by: Bobby Dean (Liberal Democrat - Carshalton and Wallington)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential merits of reforming the Lifetime ISA, rather than replacing it with a new product.
Answered by Lucy Rigby - Economic Secretary (HM Treasury)
At Autumn Budget 25 the government announced that it will publish a consultation in early 2026 on the implementation of a new, simpler ISA product to support first time buyers to buy a home. Once available, this new product will be offered in place of the Lifetime ISA.
The LISA was designed to help people save for both their first home and later life. The Treasury Select Committee‘s 2025 LISA inquiry concluded that this dual purpose has made it unnecessarily complex and that ‘the Lifetime ISA may not be the most efficient use of taxpayers’ money to achieve those disparate objectives’. The upfront bonus that requires a withdrawal charge for non-compliant withdrawals was highlighted as a specific concern.
The new design will include the government bonus being paid at the point the individual makes a withdrawal for a house purchase. This removes the need for a withdrawal charge and means a saver can withdraw funds, should their circumstances change, without penalty.
It will remain possible to open a Lifetime ISA until the new product becomes available and for account holders to continue to save into their Lifetime ISA in line with the existing rules indefinitely.
Asked by: Bobby Dean (Liberal Democrat - Carshalton and Wallington)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment she has made of the adequacy of the restriction on tax relief for banks' compensation payments for motor finance compensation payments.
Answered by Lucy Rigby - Economic Secretary (HM Treasury)
We are monitoring the redress situation closely and want to see it resolved in an efficient way that provides certainty for consumers and firms.
In line with international norms, companies generally obtain Corporation Tax deductions for compensation payments, though the bank compensation restriction which was introduced as part of a wider bank tax regime, prevents banks from doing so.
Asked by: Bobby Dean (Liberal Democrat - Carshalton and Wallington)
Question to the Department of Health and Social Care:
To ask the Secretary of State for Health and Social Care, whether she plans to increase funding for research on low‑grade gliomas and other rare brain tumours.
Answered by Zubir Ahmed - Parliamentary Under-Secretary (Department of Health and Social Care)
The Department invests over £1.6 billion per year in research through the National Institute for Health and Care Research (NIHR).
The NIHR is continuing to invest in brain tumour research. For example, in December 2025, the NIHR announced the pioneering Brain Tumour Research Consortium to accelerate research into new brain tumour treatments. NIHR is investing an initial £13.7 million in the consortium with significant further funding due to be awarded early in 2026. The world-leading consortium aims to transform outcomes for adults and children and their families who are living with brain tumours, ultimately reducing lives lost to cancer.
Brain tumours are one of the toughest cancers to treat. This new NIHR investment will help researchers and clinicians understand the disease better, test new treatments earlier and make trials available to more adults and children closer to home.
The consortium brings together 48 organisations from across leading universities, National Health Service trusts, and charities, along with patients, to help deliver better research, faster. It is a coordinated national effort to improve the development and evaluation of treatments for brain tumours across adult and paediatric populations.
The NIHR continues to welcome high quality funding applications for research into any aspect of human health and care, including low-grade glioma and other rare brain tumours.