Asked by: Dan Carden (Labour - Liverpool Walton)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether her Department has conducted a comparative assessment of how much physical retailers will pay as a result of business rates changes with online-only retailers in 2026.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
We are creating a fairer business rates system that protects the high street, supports investment, and is fit for the 21st century.
As set out at Autumn Budget 2024, the Government intends to introduce permanently lower tax rates for retail, hospitality, and leisure (RHL) properties with ratable values (RVs) below £500,000, including those on the high street, from 2026-27. This permanent tax cut will ensure that these properties benefit from much-needed certainty and support.
This tax cut must be sustainably funded, and so we intend to introduce a higher rate on the most valuable properties in 2026-27 - those with RVs of £500,000 and above. These represent less than one per cent of all properties, but cover the majority of large distribution warehouses, including those used by online giants.
Ahead of these changes being made, the Government recognises that businesses will need support in 2025-26. As such, we prevented RHL relief from ending in April 2025, extending it for one year at 40 per cent up to a cash cap of £110,000 per business. We have also frozen the small business multiplier, taken together with small business rates relief, this will protect over a million properties from inflationary bill increases.
The Government will confirm the rates for any new multipliers at Budget 2025, taking account of the outcomes of the 2026 revaluation as well as the broader economic and fiscal context.
When the new multipliers are set at Budget 2025, HM Treasury intends to publish analysis of the effects of the new multiplier arrangements.
Asked by: Dan Carden (Labour - Liverpool Walton)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether her Department has conducted an impact assessment of charging business rates for physical retail premises in (a) Liverpool Walton constituency, (b) constituencies which have an anchor store providing footfall to other stores and (c) deprived areas with a high proportion of employment in retail.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
We are creating a fairer business rates system that protects the high street, supports investment, and is fit for the 21st century.
As set out at Autumn Budget 2024, the Government intends to introduce permanently lower tax rates for retail, hospitality, and leisure (RHL) properties with ratable values (RVs) below £500,000, including those on the high street, from 2026-27. This permanent tax cut will ensure that these properties benefit from much-needed certainty and support.
This tax cut must be sustainably funded, and so we intend to introduce a higher rate on the most valuable properties in 2026-27 - those with RVs of £500,000 and above. These represent less than one per cent of all properties, but cover the majority of large distribution warehouses, including those used by online giants.
Ahead of these changes being made, the Government recognises that businesses will need support in 2025-26. As such, we prevented RHL relief from ending in April 2025, extending it for one year at 40 per cent up to a cash cap of £110,000 per business. We have also frozen the small business multiplier, taken together with small business rates relief, this will protect over a million properties from inflationary bill increases.
The Government will confirm the rates for any new multipliers at Budget 2025, taking account of the outcomes of the 2026 revaluation as well as the broader economic and fiscal context.
When the new multipliers are set at Budget 2025, HM Treasury intends to publish analysis of the effects of the new multiplier arrangements.
Asked by: Dan Carden (Labour - Liverpool Walton)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if her Department will conduct an impact assessment on increasing financial pressures in the retail sector in (a) the UK and (b) Liverpool Walton constituency.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Government is committed to supporting the retail sector across the UK and we are acutely aware of the challenges faced by businesses. We frequently engage with the retail sector to understand their concerns.
We are determined to support retail businesses to succeed against a difficult economic backdrop. We will introduce a permanently lower business rates multipliers for retail, hospitality, and leisure (RHL) properties with rateable values below £500,000 from 2026-27. Ahead of the new multipliers being introduced, we extended the RHL relief for 2025-26 at 40 per cent up to a cash cap of £110,000 per business and froze the small business multiplier.
In addition, we have:
We will continue to work with the retail sector to help drive economic growth, regenerate our high streets, and support vibrant and healthy communities.
Asked by: Dan Carden (Labour - Liverpool Walton)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment she has made of the potential implications for her Department's policies of the report by ActionAid UK entitled Who Pays the Price?, published in April 2025.
Answered by Emma Reynolds - Secretary of State for Environment, Food and Rural Affairs
The government is restoring the global leadership needed to tackle the climate and nature crisis, and aiming to make Britain a clean energy superpower with zero carbon electricity by 2030.
At COP 29, the Prime Minister announced the UK’s ambitious and credible Nationally Determined Contribution target to reduce all greenhouse gas emissions by at least 81% by 2035 compared to 1990 levels, excluding international aviation and shipping emissions. We must unlock a much greater scale of climate and nature finance to support developing countries’ energy transitions and those most vulnerable to climate change and nature degradation.
While the UK government does not set out what private companies, including banks, should invest in, we are supportive of the standards published by the International Sustainability Standards Board (ISSB) in June 2023 and are consulting on the UK version of these standards, UK Sustainability Reporting Standards. These aim to support long-term, sustainable decision-making by the business and investment community by providing high-quality information about the sustainability-related risks and opportunities that businesses face.
Asked by: Dan Carden (Labour - Liverpool Walton)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if she will make an assessment of the potential impact of the proposals in her Department’s consultation on the harmonisation of gambling duties on the British horseracing industry.
Answered by James Murray - Chief Secretary to the Treasury
The Government is consulting on proposals to simplify the current gambling tax system by merging the three current taxes that cover remote (including online) gambling into one. The Government is committed to engaging with all stakeholders, including representatives of the horseracing industry, as part of the consultation process.
The Government recognises the significant cultural and economic value of British horseracing, both as a major sporting tradition and as an important contributor to rural economies across the country.
The Government encourages all interested parties to participate in the consultation.
Asked by: Dan Carden (Labour - Liverpool Walton)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether an assessment has been made of the potential impact of betting duty harmonisation on the level of advertising of online gaming products.
Answered by James Murray - Chief Secretary to the Treasury
The Government is consulting on proposals to simplify the current gambling tax system by merging the three current taxes that cover remote (including online) gambling into one. The Government is committed to engaging with all stakeholders, as part of the consultation process.
We encourage all stakeholders to engage with the consultation to help ensure that all views are properly considered.
Asked by: Dan Carden (Labour - Liverpool Walton)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what recent assessment her Department has made of the adequacy of (a) access to (i) deposit and (ii) withdraw cash and (b) the availability of trained people to help with cash access services in Liverpool Walton constituency.
Answered by Tulip Siddiq
The Government recognises that cash continues to be used by millions of people across the UK, including those in vulnerable groups, and is committed to protecting access to cash for individuals and businesses. Furthermore, the Government recognises that businesses need access to cash deposit services in order to continue accepting cash.
The Financial Conduct Authority is responsible for protecting access to cash. In September 2024, it introduced new rules which require the UK’s largest banks and building societies to assess the impact of a closure of a relevant cash withdrawal or deposit facility and put in place a new service if necessary.
Furthermore, where a community, or interested party, feels that access to cash in their area is not sufficient, they are able to submit a cash access assessment request to LINK, the operator of the UK’s largest ATM network, who undertake these assessments. Further information about submitting a cash access assessment request can be found at the following link: https://www.link.co.uk/helping-you-access-cash/request-access-to-cash
LINK publishes data on the number of ATMs across each parliamentary constituency. In the constituency of Liverpool Walton, LINK data identifies 46 free-to-use ATMs out of 75 cash access facilities across the constituency. There are also 40 Post Office branches in the wider Liverpool area where you can deposit and withdraw money.
The Government recognises that some individuals may need assistance, including in-person assistance, to support their access to cash, and is committed to ensuring appropriate services are in place to support this.
This is why the Government is working closely with industry to roll out 350 banking hubs across the UK. The UK banking sector has committed to deliver these hubs by the end of this parliament. These hubs will provide small businesses and individuals who need face-to-face support with critical cash and in-person banking services. Over 100 Banking Hubs are already open across the UK.
Asked by: Dan Carden (Labour - Liverpool Walton)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of proposed changes to employer National Insurance contributions on the voluntary drug and alcohol treatment sector.
Answered by James Murray - Chief Secretary to the Treasury
A Tax Information and Impact Note that covers the employer NICs changes was published by HMRC on 13 November and can be found here: https://www.gov.uk/government/publications/changes-to-the-class-1-national-insurance-contributions-secondary-threshold-the-secondary-class-1-national-insurance-contributions-rate-and-the-empl/changes-to-the-class-1-national-insurance-contributions-secondary-threshold-the-secondary-class-1-national-insurance-contributions-rate-and-the-empl .
The Government has protected the smallest businesses from the impact of the increase to Employer National Insurance by increasing the Employment Allowance from £5,000 to £10,500, which means that 865,000 employers will pay no NICs at all next year, more than half of employers will see no change or will gain overall from this package, and all eligible employers will be able to employ up to four full-time workers on the National Living Wage and pay no employer NICs.
Asked by: Dan Carden (Labour - Liverpool Walton)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether the Chief Secretary to the Treasury has had discussions with the Secretary of State for Defence on increasing the fund for reparations payments to LGBT+ veterans.
Answered by Darren Jones - Minister for Intergovernmental Relations
Treasury Ministers regularly meets with Ministerial colleagues to discuss a range of issues. The LGBT Veterans Independent Report recommended a level of funding to be made available for those dismissed or discharged from service as a result of policy prohibiting homosexuality in the Armed Forces (‘the ban’). The details of the financial recognition scheme recommended by the report are still in development and approval, including the total fund to be made available by MoD in recognition of those dismissed, discharged, or otherwise impacted by the ban. The Scheme details will be announced in Parliament when the Government is ready to publish its response.
Asked by: Dan Carden (Labour - Liverpool Walton)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential merits of exempting charities from the increase to employer National Insurance contributions.
Answered by James Murray - Chief Secretary to the Treasury
The Government recognises the important role charities play in our society, and has made it a priority to reset the relationship with civil society by developing a Civil Society Covenant.
To repair the public finances and help raise the revenue required to increase funding for public services, the government has taken the difficult decision to increase employer National Insurance.
The Government recognises the need to protect the smallest businesses and charities, which is why we have more than doubled the Employment Allowance to £10,500, meaning more than half of employers with NICs liabilities either gain or see no change next year. Charities will still be able to claim employer NICs reliefs including those for under 21s and under 25 apprentices, where eligible.
More broadly, within the tax system, we provide support to charities through a range of reliefs and exemptions, including reliefs for charitable giving, with more than £6 billion in charitable reliefs provided to charities, CASCs and their donors in 2023 to 2024.