Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate she has made of the average net effect on overall tax receipts when an individual moves from direct waged employment to (a) self employment or (b) contracting with a temp or staffing agency, all other things being equal.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

In July 2025, in its Fiscal Risks and Sustainability assessment, the independent Office for Budget Responsibility assessed there was a low risk to the public finances of increasing self-employment. The risk was assessed to have decreased since the last assessment in July 2023.

Whether someone is employed or self-employed depends upon the terms and conditions of the relevant engagement.

The manner in which a worker is engaged will have consequences for the tax that they, and their engagers, have to pay. Most agency workers must be treated as employees for income tax and National Insurance contributions (NICs) purposes by the agencies that pay them.

These agencies are required to make deductions of income tax and employee NICs, where these are due, from the workers’ pay in the same way and at the same level as with direct employees. The agencies will also be liable to pay employer NICs, where these are due, in respect of payments to the workers.

HMRC publish guidance on determining employment status: https://www.gov.uk/hmrc-internal-manuals/employment-status-manual/esm0500.

HMRC have also published guidance on agency rules and examples of where the rules apply: https://www.gov.uk/hmrc-internal-manuals/employment-status-manual/esm2000.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate she has made of the average effect on take-home pay for an individual if they move from direct waged employment to contracting with a temp or staffing agency, all other things being equal.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

In July 2025, in its Fiscal Risks and Sustainability assessment, the independent Office for Budget Responsibility assessed there was a low risk to the public finances of increasing self-employment. The risk was assessed to have decreased since the last assessment in July 2023.

Whether someone is employed or self-employed depends upon the terms and conditions of the relevant engagement.

The manner in which a worker is engaged will have consequences for the tax that they, and their engagers, have to pay. Most agency workers must be treated as employees for income tax and National Insurance contributions (NICs) purposes by the agencies that pay them.

These agencies are required to make deductions of income tax and employee NICs, where these are due, from the workers’ pay in the same way and at the same level as with direct employees. The agencies will also be liable to pay employer NICs, where these are due, in respect of payments to the workers.

HMRC publish guidance on determining employment status: https://www.gov.uk/hmrc-internal-manuals/employment-status-manual/esm0500.

HMRC have also published guidance on agency rules and examples of where the rules apply: https://www.gov.uk/hmrc-internal-manuals/employment-status-manual/esm2000.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many (a) tenanted or leased pubs (b) pubs owned and managed by a pub company and (c) standalone pubs are expected to see their business rates bill (i) go up (ii) stay the same and (iii) decrease from April 2026 as a result of the measures announced in the Autumn Budget 2025.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The amount of business rates paid on each property is based on the rateable value of the property, assessed by the Valuation Office Agency (VOA), and the multiplier values, which are set by the Government. Rateable values are re-assessed every three years. Revaluations ensure that the rateable values of properties (i.e. the tax base) remain in line with market changes, and that the tax rates adjust to reflect changes in the tax base.

At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since Covid, which has led to significant increases in rateable values for some properties as they recover from the pandemic. To support with bill increases, at the Budget, the Government announced a support package worth £4.3 billion over the next three years, including protection for ratepayers seeing their bills increase because of the revaluation. As a result, over half of ratepayers will see no bill increases, including 23% seeing their bills go down. This means most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest.

Without our support, the pub sector as a whole would have faced a 45% increase in the total bills they pay next year. Because of the support we’ve put in place, this has fallen to just 4%.

The new RHL tax rates replace the temporary RHL relief that has been winding down since Covid. 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.

The National Insurance Contributions (NICs) Employment Allowance has been more than doubled to £10,500, ensuring that over half of businesses with National Insurance liabilities, including those in the hospitality sector, will either gain or see no change this year. A Tax Information and Impact Note was published alongside changes to employer NICs.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate she has made of the number of (a) theatres, (b) cinemas, (c) live music venues, (d) comedy venues and (e) multi purpose and other entertainment venues that from next year see their business rates (i) increase, (ii) decrease and (iii) stay the same.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The amount of business rates paid on each property is based on the rateable value of the property, assessed by the Valuation Office Agency (VOA), and the multiplier values, which are set by the Government. Rateable values are re-assessed every three years. Revaluations ensure that the rateable values of properties (i.e. the tax base) remain in line with market changes, and that the tax rates adjust to reflect changes in the tax base.

At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since Covid, which has led to significant increases in rateable values for some properties as they recover from the pandemic. To support with bill increases, at the Budget, the Government announced a support package worth £4.3 billion over the next three years, including protection for ratepayers seeing their bills increase because of the revaluation. As a result, over half of ratepayers will see no bill increases, including 23% seeing their bills go down. This means most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest.

Without our support, the pub sector as a whole would have faced a 45% increase in the total bills they pay next year. Because of the support we’ve put in place, this has fallen to just 4%.

The new RHL tax rates replace the temporary RHL relief that has been winding down since Covid. 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.

The National Insurance Contributions (NICs) Employment Allowance has been more than doubled to £10,500, ensuring that over half of businesses with National Insurance liabilities, including those in the hospitality sector, will either gain or see no change this year. A Tax Information and Impact Note was published alongside changes to employer NICs.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many retail, hospitality and leisure sector businesses in (a) England and (b) Hampshire are expected to see their business rates bill (i) go up (ii) stay the same and (iii) decrease from April 2026 as a result of the measures announced in the Autumn Budget 2025.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The amount of business rates paid on each property is based on the rateable value of the property, assessed by the Valuation Office Agency (VOA), and the multiplier values, which are set by the Government. Rateable values are re-assessed every three years. Revaluations ensure that the rateable values of properties (i.e. the tax base) remain in line with market changes, and that the tax rates adjust to reflect changes in the tax base.

At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since Covid, which has led to significant increases in rateable values for some properties as they recover from the pandemic. To support with bill increases, at the Budget, the Government announced a support package worth £4.3 billion over the next three years, including protection for ratepayers seeing their bills increase because of the revaluation. As a result, over half of ratepayers will see no bill increases, including 23% seeing their bills go down. This means most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest.

Without our support, the pub sector as a whole would have faced a 45% increase in the total bills they pay next year. Because of the support we’ve put in place, this has fallen to just 4%.

The new RHL tax rates replace the temporary RHL relief that has been winding down since Covid. 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.

The National Insurance Contributions (NICs) Employment Allowance has been more than doubled to £10,500, ensuring that over half of businesses with National Insurance liabilities, including those in the hospitality sector, will either gain or see no change this year. A Tax Information and Impact Note was published alongside changes to employer NICs.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of changes to employer National Insurance contributions and business rates in Budgets 2024 and 2025 on the price competitiveness of UK hotels for inbound international travel.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The amount of business rates paid on each property is based on the rateable value of the property, assessed by the Valuation Office Agency (VOA), and the multiplier values, which are set by the Government. Rateable values are re-assessed every three years. Revaluations ensure that the rateable values of properties (i.e. the tax base) remain in line with market changes, and that the tax rates adjust to reflect changes in the tax base.

At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since Covid, which has led to significant increases in rateable values for some properties as they recover from the pandemic. To support with bill increases, at the Budget, the Government announced a support package worth £4.3 billion over the next three years, including protection for ratepayers seeing their bills increase because of the revaluation. As a result, over half of ratepayers will see no bill increases, including 23% seeing their bills go down. This means most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest.

Without our support, the pub sector as a whole would have faced a 45% increase in the total bills they pay next year. Because of the support we’ve put in place, this has fallen to just 4%.

The new RHL tax rates replace the temporary RHL relief that has been winding down since Covid. 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.

The National Insurance Contributions (NICs) Employment Allowance has been more than doubled to £10,500, ensuring that over half of businesses with National Insurance liabilities, including those in the hospitality sector, will either gain or see no change this year. A Tax Information and Impact Note was published alongside changes to employer NICs.

Question to the Department for Business and Trade:

To ask the Secretary of State for Business and Trade, whether he expects any shift from direct waged or salaried employment towards (a) self employment and (b) use of temp and staffing agencies as a result of measures in the Employment Rights Bill.

Answered by Kate Dearden - Parliamentary Under Secretary of State (Department for Business and Trade)

The Government published a comprehensive package of analysis on the impact of the Employment Rights Act and this is available here: http://www.gov.uk/guidance/employment-rights-bill-impact-assessments

This includes analysis on wider impacts, and considers potential employment effects.

Question to the Department for Business and Trade:

To ask the Secretary of State for Business and Trade, what assessment he has made of the potential effect of measures on zero hours contracts in the Employment Rights Bill on the (a) music festival and live music events, (b) theatre and (c) exhibitions, conferences and business events sectors.

Answered by Kate Dearden - Parliamentary Under Secretary of State (Department for Business and Trade)

My department has published a robust set of Impact Assessments that provide a comprehensive analysis on the potential impact of the Employment Rights Act, available here: https://www.gov.uk/guidance/employment-rights-bill-impact-assessments

This analysis includes consideration of increases in labour costs for businesses and the subsequent effects, as well as assessments on how the proposed zero hour contract measures could affect different sectors. The impact on the sectors in question will depend on the regulations that we will bring forward following consultation.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate she has made of the proportion of premises that will be subject to higher-multiple business rates which are solely or primarily classed within Standard Industrial Classification code (a) 47910, (b) 47990 and (c) all other SIC codes.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

We are delivering a long overdue reform to rebalance the business rates system and support the high street, as promised in our manifesto. We are doing this by introducing new permanently lower tax rates for eligible retail, hospitality and leisure properties. These new tax rates are worth nearly £900 million per year and will benefit over 750,000 properties.

We are paying for this sustainably through higher rates on the top one per cent of most expensive properties. Large distribution warehouses, such as those used by online giants, will contribute more as a result – large distribution warehouses will pay around £100 million more in 2026/27, with this going directly to lower bills for in-person retail.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate she has made of the proportion of premises that will be subject to higher-multiple business rates which are (a) owned and (b) operated by an online retailer.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

We are delivering a long overdue reform to rebalance the business rates system and support the high street, as promised in our manifesto. We are doing this by introducing new permanently lower tax rates for eligible retail, hospitality and leisure properties. These new tax rates are worth nearly £900 million per year and will benefit over 750,000 properties.

We are paying for this sustainably through higher rates on the top one per cent of most expensive properties. Large distribution warehouses, such as those used by online giants, will contribute more as a result – large distribution warehouses will pay around £100 million more in 2026/27, with this going directly to lower bills for in-person retail.

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

To ask the Secretary of State for Housing, Communities and Local Government, further to WPQ 97762 answered on 15 Dec 2026, what is the (a) minimum and (b) maximum estimate of the (i) cost, and (ii) saving effects on the public purse of proposed local government reorganisation among the proposals he is considering, at their current stage of development for Hampshire in each of the next five years.

Answered by Alison McGovern - Minister of State (Housing, Communities and Local Government)

Local Government Reorganisation is a once-in-a-generation opportunity to work together to put local government on a more sustainable footing, creating simpler structures that will deliver the services that local people and businesses need and deserve.

In our invitations to councils, we asked areas to set out in their proposals how they will seek to manage their transition costs up to vesting day in 2028, as well as the projected costs and savings for the new unitary councils. The financial cases for each proposal have been published online by those councils, and are signposted in the government’s consultation documents.

Found: Q114 Damian Hinds: How come?

Found: Q114 Damian Hinds: How come?