Harriet Cross Portrait

Harriet Cross

Conservative - Gordon and Buchan

878 (2.0%) majority - 2024 General Election

First elected: 4th July 2024

Opposition Assistant Whip (Commons)

(since November 2024)

2 APPG memberships (as of 12 Feb 2025)
Marine Energy, Wood Panel Industry
Finance Bill
22nd Jan 2025 - 30th Jan 2025
Non-Domestic Rating (Multipliers and Private Schools) Bill
4th Dec 2024 - 12th Dec 2024
Great British Energy Bill
11th Sep 2024 - 15th Oct 2024


Division Voting information

During the current Parliament, Harriet Cross has voted in 85 divisions, and 1 time against the majority of their Party.

12 Nov 2024 - House of Lords (Hereditary Peers) Bill - View Vote Context
Harriet Cross voted Aye - against a party majority and against the House
One of 15 Conservative Aye votes vs 18 Conservative No votes
Tally: Ayes - 41 Noes - 378
View All Harriet Cross Division Votes

Debates during the 2024 Parliament

Speeches made during Parliamentary debates are recorded in Hansard. For ease of browsing we have grouped debates into individual, departmental and legislative categories.

Sparring Partners
James Murray (Labour (Co-op))
Exchequer Secretary (HM Treasury)
(25 debate interactions)
Michael Shanks (Labour)
Parliamentary Under Secretary of State (Department for Energy Security and Net Zero)
(16 debate interactions)
Steve Reed (Labour (Co-op))
Secretary of State for Environment, Food and Rural Affairs
(7 debate interactions)
View All Sparring Partners
View all Harriet Cross's debates

Gordon and Buchan Petitions

e-Petitions are administered by Parliament and allow members of the public to express support for a particular issue.

If an e-petition reaches 10,000 signatures the Government will issue a written response.

If an e-petition reaches 100,000 signatures the petition becomes eligible for a Parliamentary debate (usually Monday 4.30pm in Westminster Hall).

Petitions with highest Gordon and Buchan signature proportion
Petitions with most Gordon and Buchan signatures
Harriet Cross has not participated in any petition debates

Latest EDMs signed by Harriet Cross

20th November 2024
Harriet Cross signed this EDM on Monday 25th November 2024

Housing

Tabled by: Kemi Badenoch (Conservative - North West Essex)
That an humble Address be presented to His Majesty, praying that the Housing (Right to Buy) (Limits on Discount) (England) Order 2024 (SI, 2024, No. 1073), dated 28 October 2024, a copy of which was laid before this House on 30 October, be annulled.
32 signatures
(Most recent: 16 Dec 2024)
Signatures by party:
Conservative: 32
2nd September 2024
Harriet Cross signed this EDM on Monday 2nd September 2024

Social Security

Tabled by: Rishi Sunak (Conservative - Richmond and Northallerton)
That an humble Address be presented to His Majesty, praying that the Social Fund Winter Fuel Payment Regulations 2024 (S.I., 2024, No. 869), dated 22 August 2024, a copy of which was laid before this House on 22 August 2024, be annulled.
81 signatures
(Most recent: 10 Sep 2024)
Signatures by party:
Conservative: 75
Independent: 3
Democratic Unionist Party: 2
Scottish National Party: 1
View All Harriet Cross's signed Early Day Motions

Commons initiatives

These initiatives were driven by Harriet Cross, and are more likely to reflect personal policy preferences.

MPs who are act as Ministers or Shadow Ministers are generally restricted from performing Commons initiatives other than Urgent Questions.


Harriet Cross has not been granted any Urgent Questions

Harriet Cross has not been granted any Adjournment Debates

Harriet Cross has not introduced any legislation before Parliament

Harriet Cross has not co-sponsored any Bills in the current parliamentary sitting


Latest 49 Written Questions

(View all written questions)
Written Questions can be tabled by MPs and Lords to request specific information information on the work, policy and activities of a Government Department
24th Jan 2025
To ask the Secretary of State for Energy Security and Net Zero, what steps his Department is taking to help support households in rural areas in Scotland that do not have a (a) mobile and (b) radio signal and cannot install a smart meter in advance of the closure of the radio teleswitch service in June 2025.

Where a household is one of the 0.7% of premises in Great Britain without Wide Area Network (WAN) coverage, energy suppliers can provide pre-configured smart meters, which operate like analogue meters, until a WAN connection can be established.

The Office for Gas and Electricity Markets (Ofgem) has been clear that energy suppliers are obligated under their licence conditions to ensure that a suitable metering system is installed, and that the customer's heating and hot water is not disrupted.

Miatta Fahnbulleh
Parliamentary Under Secretary of State (Department for Energy Security and Net Zero)
24th Jan 2025
To ask the Secretary of State for Energy Security and Net Zero, what steps his Department is taking to help prepare households for the closure of the radio teleswitch service in June 2025.

The Radio Teleswitch Service (RTS) is an industry-led initiative, with the switch-off being overseen by the energy industry, Energy UK and Ofgem. I recently met with Ofgem and Energy UK to discuss plans for the switch-off. I will continue to meet them regularly to track progress.

Ofgem and Industry have convened a Taskforce involving energy suppliers, network operators, consumers groups and the Government, to coordinate activities to rapidly increase the pace of RTS replacements. A new campaign has launched highlighting the need for RTS customers to book a meter replacement as soon as their energy supplier contacts them.

Miatta Fahnbulleh
Parliamentary Under Secretary of State (Department for Energy Security and Net Zero)
24th Jan 2025
To ask the Secretary of State for Energy Security and Net Zero, whether his Department plans to provide funding to households that cannot afford to replace their total heating total control heating system when it stops working following the closure of the radio teleswitch service in June 2025.

The Department is aware of the complexity of a Total Heating Total Control (THTC) metering system and the tariff requirements of customers with such a system installed. Energy suppliers are best placed to advise on suitable replacement systems and tariffs for their customers, and Ofgem has been clear that suppliers must take all reasonable steps to ensure former RTS consumers stay on a closely equivalent tariff.

Miatta Fahnbulleh
Parliamentary Under Secretary of State (Department for Energy Security and Net Zero)
11th Dec 2024
To ask the Secretary of State for Energy Security and Net Zero, what the potential cost to the public purse is of the Government’s international climate finance commitments since July 2024; and if he will make an assessment of the potential impact of this spending on the funding available for energy infrastructure projects.

The Government has made a number of spending commitments since July to deliver the UK’s pledge, announced in 2019, to spend £11.6 billion in International Climate Finance (ICF) between April 2021 and March 2026. The £11.6 billion commitment is from the UK’s Official Development Assistance budget, currently set on a temporary basis at 0.5% per cent of Gross National Income.

Kerry McCarthy
Parliamentary Under Secretary of State (Department for Energy Security and Net Zero)
14th Nov 2024
To ask the Secretary of State for Energy Security and Net Zero, what assessment he has made of the effectiveness of the smart meter network in North East Scotland.

The Government recognises that too many households across GB are currently unable to send automatic readings to their energy suppliers, including meters without access to WAN coverage. We will set out new plans to improve the rollout and the consumer experience, alongside Ofgem, in due course.

Miatta Fahnbulleh
Parliamentary Under Secretary of State (Department for Energy Security and Net Zero)
7th Oct 2024
To ask the Secretary of State for Science, Innovation and Technology, whether his Department is taking steps to ensure that mobile network investment through the Shared Rural Network programme prioritises improving connectivity in rural communities; whether he has made an assessment of the potential (a) effectiveness and (b) environmental impact of the Total Not Spot initiative (i) in Scotland's National Parks and wildland areas and (ii) nationally; and whether he plans to review the allocation of resources between (A) addressing partial connectivity in populated rural areas and (B) installing infrastructure in remote, depopulated locations.

The Shared Rural Network is designed to improve connectivity where people live, work, travel and visit. In very rural parts of Scotland, digital connectivity is vital for visitors, emergency services, lone workers and businesses utilising new technology.

To minimise environmental impact, publicly funded masts will be shared by all four mobile network operators and existing infrastructure utilised wherever possible. At each potential location, an individual assessment will consider a range of factors to strike a balance between improving connectivity and minimising impact on the surrounding landscape. All masts will comply with planning rules for these areas and go through the proper planning process, with local planning authorities responsible for reviewing applications. Achieving a perfect balance between enhanced connectivity and environmental protection will not be easy, but I am keen to see a more sympathetic approach that focuses most on where people really need a secure connection.

Chris Bryant
Minister of State (Department for Culture, Media and Sport)
24th Jan 2025
To ask the Secretary of State for Environment, Food and Rural Affairs, what assessment he has made of the potential impact of used tyre exports on the environment; and what steps his Department is taking to help mitigate these impacts.

UK legislation requires that those involved in the shipment of waste take all necessary steps to ensure waste is managed in an environmentally sound manner throughout its shipment and at the waste management facility in the country of destination. Any operators found to be illegally exporting waste can face severe sanctions - from financial penalties to imprisonment for a period of up to two years.

Emma Hardy
Parliamentary Under-Secretary (Department for Environment, Food and Rural Affairs)
24th Jan 2025
To ask the Secretary of State for Environment, Food and Rural Affairs, whether her Department is taking steps to (a) increase domestic recycling capacity for end-of-life vehicle tyres and (b) reduce reliance on exports.

This Government is committed to beginning the transition to a circular economy. The Secretary of State has asked his Department to work with experts from industry, academia, civil society, and the civil service to develop a Circular Economy Strategy for England and a series of roadmaps detailing the interventions that the Government will make on a sector-by-sector basis, supporting Government’s Missions to kickstart economic growth and make Britain a clean energy superpower. We will consider the evidence for action right across the economy and evaluate what further interventions may be needed as we develop the Circular Economy Strategy.

Mary Creagh
Parliamentary Under-Secretary (Department for Environment, Food and Rural Affairs)
24th Jan 2025
To ask the Secretary of State for Environment, Food and Rural Affairs, what steps her Department is taking to help support the development of domestic (a) infrastructure and (b) technology for tyre recycling.

This Government is committed to beginning the transition to a circular economy. The Secretary of State has asked his Department to work with experts from industry, academia, civil society, and the civil service to develop a Circular Economy Strategy for England and a series of roadmaps detailing the interventions that the Government will make on a sector-by-sector basis, supporting Government’s Missions to kickstart economic growth and make Britain a clean energy superpower. We will consider the evidence for action right across the economy and evaluate what further interventions may be needed as we develop the Circular Economy Strategy.

Mary Creagh
Parliamentary Under-Secretary (Department for Environment, Food and Rural Affairs)
13th Jan 2025
To ask the Secretary of State for Environment, Food and Rural Affairs, pursuant to the Answer of 28 October 2024 to Question 10798 on African Swine Fever, what uncertainty is there around the human mediated pathways for African swine fever.

Defra and its agencies regularly review the spread of ASF when new outbreaks occur internationally and publishes risk assessments on GOV.UK at: African swine fever in pigs and wild boars in Europe - GOV.UK.

Since the latest risk assessment of July 2024, the risk of ASF entering Great Britain through a human-mediated pathway is considered to be high, though there is considerable uncertainty around this, particularly around the illegal movement of pig products from regions of the EU affected by ASF. Defra and its agencies keep this under regular review and will reassess the risk level and corresponding controls as further information becomes available.

Daniel Zeichner
Minister of State (Department for Environment, Food and Rural Affairs)
13th Jan 2025
To ask the Secretary of State for Environment, Food and Rural Affairs, pursuant to the Answer of 11 November 2024 to Question 12667 on African Swine Fever: Disease Control, whether his Department plans to continue to provide funding to Dover District Council beyond financial year 2024-25.

Defra, like all Government departments, is undergoing a zero-based review so this policy is being measured against all others. Any ongoing funding will be subject to approvals as part of the Spending Review.

Daniel Zeichner
Minister of State (Department for Environment, Food and Rural Affairs)
10th Dec 2024
To ask the Secretary of State for Environment, Food and Rural Affairs, what recent assessment he has made of the adequacy of the UK's (a) biosecurity and (b) border control measures for imported goods.

The Government is committed to protecting our biosecurity and we are using a risk based approach to maintain the appropriate level of controls.

Defra will continue to monitor for new and emerging risks and review the border control checks introduced under the Border Target Operating Model (BTOM).

Daniel Zeichner
Minister of State (Department for Environment, Food and Rural Affairs)
25th Nov 2024
To ask the Secretary of State for Environment, Food and Rural Affairs, if he will make an assessment of the potential implications for his policies of the findings of the report entitled An impact analysis of APR reforms on commercial family farms, published by the National Farmers Union on 21 November 2024 on the acreage of land relating to Agricultural Property Relief claims on assets of less than £250,000 in the 2021-22 financial year.

That report draws on Defra analysis on asset value. Tax liabilities for individual farm businesses depend on personal circumstances. It is not possible to accurately infer a future inheritance tax liability from data on farm asset values. This is because asset value alone does not necessarily mean that the farm will be affected, as it depends on individual circumstances.

From 6 April 2026, the full 100% relief from inheritance tax will be restricted to the first £1 million of combined agricultural and business property. Above this amount, landowners will access 50% relief from inheritance tax and will pay inheritance tax at a reduced effective rate up to 20%, rather than the standard 40%. This tax can be paid in instalments over 10 years interest free, rather than immediately, as with other types of inheritance tax.

This is on top of all the other spousal exemptions and nil-rate bands that people can access for inheritance tax too. This means that two people with farmland, depending on their circumstances, can pass on up to £3 million without paying any inheritance tax. This is an assumption based on the £1 million limit and nil-rate bands and does not take into consideration the specific circumstances that may affect the tax calculation. Furthermore, if land is transferred 7 years before death, farmers pay no inheritance tax at all.

With 73% of claims being for less than £1 million, the majority of estates will be unaffected, and they will be able to pass the family farm down to their children just as previous generations have always done. This is a fair and balanced approach that protects the family farm while also fixing the public services that we all rely on.

Daniel Zeichner
Minister of State (Department for Environment, Food and Rural Affairs)
25th Nov 2024
To ask the Secretary of State for Environment, Food and Rural Affairs, if he will take steps to prevent (a) large corporations and (b) investment firms from acquiring agricultural land sold to meet inheritance tax liabilities.

From 6 April 2026, the full 100% relief from inheritance tax will be restricted to the first £1 million of combined agricultural and business property. Above this amount, landowners will access 50% relief from inheritance tax and will pay inheritance tax at a reduced effective rate up to 20%, rather than the standard 40%. This tax can be paid in instalments over 10 years interest free, rather than immediately, as with other types of inheritance tax.

This is on top of all the other spousal exemptions and nil-rate bands that people can access for inheritance tax too. This means that two people with farmland, depending on their circumstances, can pass on up to £3 million without paying any inheritance tax. This is an assumption based on the £1 million limit and nil-rate bands and does not take into consideration the specific circumstances that may affect the tax calculation. Furthermore, if land is transferred seven years before death, farmers pay no inheritance tax at all.

With 73% of claims being for less than £1 million, the majority of estates will be unaffected, and they will be able to pass the family farm down to their children just as previous generations have always done. This is a fair and balanced approach that protects the family farm while also fixing the public services that we all rely on.

Daniel Zeichner
Minister of State (Department for Environment, Food and Rural Affairs)
28th Oct 2024
To ask the Secretary of State for Transport, what steps his Department is taking to protect consumers on routes where a single airline operates the only available service.

The Competition and Markets Authority (CMA) has statutory competition functions in relation to airline markets. The CMA and the Civil Aviation Authority (CAA) both have responsibilities for enforcing consumer protections relating to price transparency, contract terms and passenger rights, including those during flight disruption.

Additionally, Public Service Obligations (PSOs) support vital domestic routes that are at risk of being lost, particularly those connecting remote areas, guaranteeing a reliable and consistent service. The Department is actively engaging with regional airports, including Aberdeen Airport, to understand how Government can support and unlock opportunities for growth.

Mike Kane
Parliamentary Under-Secretary (Department for Transport)
28th Oct 2024
To ask the Secretary of State for Transport, whether his Department has made an assessment of the economic impact of seasonal flight reductions at Aberdeen International Airport; and whether he is taking steps to encourage year-round services.

Whilst the Government recognises the role that regional airports, including Aberdeen Airport, play in acting as a gateway to international opportunities, maintaining social and family ties and strengthening bonds between the four nations, the UK aviation market operates predominantly in the private sector. It is for AGS Airports Ltd as the owners of the airport to invest in infrastructure to attract passengers, and work with airlines to maintain and create new connections, including negotiating year-round services and fares.

Mike Kane
Parliamentary Under-Secretary (Department for Transport)
28th Oct 2024
To ask the Secretary of State for Transport, whether his Department is taking steps to tackle changes in the (a) number of flight services and (b) level of fares at Aberdeen International Airport.

Whilst the Government recognises the role that regional airports, including Aberdeen Airport, play in acting as a gateway to international opportunities, maintaining social and family ties and strengthening bonds between the four nations, the UK aviation market operates predominantly in the private sector. It is for AGS Airports Ltd as the owners of the airport to invest in infrastructure to attract passengers, and work with airlines to maintain and create new connections, including negotiating year-round services and fares.

Mike Kane
Parliamentary Under-Secretary (Department for Transport)
28th Oct 2024
To ask the Secretary of State for Transport, what steps his Department is taking to monitor pricing practices by airline operators on routes where there is (a) limited and (b) no competition (i) generally and (ii) at (A) Aberdeen International Airport and (B) other airports serving (1) remote and (2) rural areas.

The Competition and Markets Authority (CMA) has statutory competition functions in relation to airline markets. The CMA and the Civil Aviation Authority (CAA) both have responsibilities for enforcing consumer protections relating to price transparency, contract terms and passenger rights, including those during flight disruption.

Additionally, Public Service Obligations (PSOs) support vital domestic routes that are at risk of being lost, particularly those connecting remote areas, guaranteeing a reliable and consistent service. The Department is actively engaging with regional airports, including Aberdeen Airport, to understand how Government can support and unlock opportunities for growth.

Mike Kane
Parliamentary Under-Secretary (Department for Transport)
16th Oct 2024
To ask the Secretary of State for Transport, with reference to the policy paper entitled Jet Zero strategy: one year on, published on 20 July 2023, whether it is his policy to have five commercial-scale Sustainable Aviation Fuel plants under construction in the UK by 2025.

The Labour Party Manifesto included a commitment to promote Sustainable Aviation Fuel (SAF). Since July we have already brought in a SAF mandate and committed to legislating for a revenue certainty mechanism to support UK SAF producers. The Advanced Fuels Fund supports a range of SAF projects across the UK, and the Department closely monitors progress towards commercial-scale production to ensure there is sufficient supply of SAF to meet the SAF mandate.

Mike Kane
Parliamentary Under-Secretary (Department for Transport)
8th Jan 2025
To ask the Secretary of State for Work and Pensions, if she will make an assessment of the potential merits of extending the time frame in which bereavement support can be claimed.

Bereavement Support Payment (BSP) helps people with short-term bereavement costs, by way of a lump sum followed by up to 18 monthly instalments. The lump sum has a 12 -month, and each instalment a 3- month, time limit for claiming. A person would need to claim BSP 21 months late to forfeit the entire benefit. So, for example, if someone was 6 months late in claiming BSP they would still get the lump sum and over a years’ worth of monthly payments.

The 3-month time limit for the monthly payments is consistent with most social security benefits. This rule is absolute, does not allow for discretionary backdating and is set out in legislation.

Andrew Western
Parliamentary Under-Secretary (Department for Work and Pensions)
22nd Nov 2024
To ask the Secretary of State for Health and Social Care, what assessment he has made of the potential merits of developing a dedicated national brain tumour strategy within the Major Conditions Strategy framework to help improve (a) early diagnosis rates, (b) research funding allocation, (c) access to Clinical Nurse Specialists and (d) treatment outcomes for patients with brain tumours.

Plans to publish a final major conditions strategy were paused following the announcement of the general election. We are developing a 10-year plan to radically reform the National Health Service, and My Rt Hon. Friend, the Secretary of State for Health and Social Care has been clear that there needs to be a national cancer plan, which will include brain cancer. We are currently in discussions about this plan and its relationship to the 10-Year Health Plan and the Government’s wider health mission.

To improve early diagnosis rates for brain cancer, we have expanded general practice direct access to diagnostic scans, including brain magnetic resonance imaging.

In September 2024, the Government announced new research opportunities, including a National Institute for Health Care and Research Brain Tumour Research Consortium and a funding call to generate high quality evidence in brain tumour care, support, and rehabilitation.

To improve outcomes, NHS England is committed to ensuring that all cancer patients are offered Holistic Needs Assessment and Personalised Care and Support Planning, ensuring care is focused on what matters most to each person. As well as this, all patients, including those with secondary cancers, will have access to the right expertise and support, including a Clinical Nurse Specialist or other support worker.

15th Oct 2024
To ask the Secretary of State for Health and Social Care, what assessment his Department has made of the impact of current shortages in the supply of Salbutamol nebules on patients with respiratory conditions; and what steps his Department is taking to tackle procurement and supply chain issues to ensure continuity of supply.

Supply of salbutamol nebules, used to treat asthma, has now improved, although there may still be some short intermittent interruptions in supply experienced. We are working with NHS England to manage the supply issues and mitigate risks to patients. Communications have been issued to the National Health Service to provide management advice for all pharmacy teams and prescribers with information on alternative treatments that are available.

Karin Smyth
Minister of State (Department of Health and Social Care)
5th Feb 2025
To ask the Chancellor of the Exchequer, how many farms impacted by changes to (a) Agricultural Property Relief and (b) Business Property Relief she expects to have previously claimed solely for Business Property Relief.

The Chancellor wrote to the Chair of the Treasury Select Committee about the reforms to agricultural and business property reliefs announced at the 2024 Autumn Budget: https://committees.parliament.uk/publications/45691/documents/226235/default/.

The UK Government’s analysis is based on the number of estates expected to pay more inheritance tax rather than the number of farms or businesses affected. This is because inheritance tax is a wealth transfer tax on the estate (the property, money, and possessions) of someone who has died.

The number of claims for these reliefs, meaning how many estates would be impacted by this change, is affected by many things such as: who owns the business; the nature of that ownership; how many owners there are; the level of debt; and how they plan their affairs. The UK Government remains firmly of the view that claims data is the correct way to understand an inheritance tax liability.

The reforms are expected to result in up to around 520 estates claiming agricultural property relief, including those that also claim business property relief, paying more inheritance tax in 2026-27. Almost three-quarters of estates claiming agricultural property relief, including those that also claim for business property relief, would not pay more tax in 2026-27.

Around 1,500 estates claiming only business property relief are expected to be affected in 2026-27, with around 1,000 of these holding shares designated as “not listed” on the markets of recognised stock exchanges, such as the Alternative Investment Market. The remaining 500 estates will include business assets from sectors across the economy that are eligible for business property relief.

These reforms mean that around three-quarters of estates claiming business property relief in 2026-27 (excluding those only relating to holding shares designated as “not listed” on the markets of recognised stock exchanges) will not pay more inheritance tax in 2026-27.

The costing for this tax change was certified as ‘reasonable and central’ by the Office for Budget Responsibility (OBR) at Autumn Budget 2024. The OBR has published more detail about the assumptions underpinning the costing here: https://obr.uk/download/october-2024-economic-and-fiscal-outlook-costing-of-changes-to-agricultural-and-business-property-relief/?tmstv=1738846567.

In accordance with standard practice, a tax information and impact note will be published alongside the draft legislation before the relevant Finance Bill.

James Murray
Exchequer Secretary (HM Treasury)
5th Feb 2025
To ask the Chancellor of the Exchequer, what assumptions on marital status were used in forecasts of farms impacted by changes to (a) Agricultural Property Relief and (b) Business Property Relief.

The Chancellor wrote to the Chair of the Treasury Select Committee about the reforms to agricultural and business property reliefs announced at the 2024 Autumn Budget: https://committees.parliament.uk/publications/45691/documents/226235/default/.

The UK Government’s analysis is based on the number of estates expected to pay more inheritance tax rather than the number of farms or businesses affected. This is because inheritance tax is a wealth transfer tax on the estate (the property, money, and possessions) of someone who has died.

The number of claims for these reliefs, meaning how many estates would be impacted by this change, is affected by many things such as: who owns the business; the nature of that ownership; how many owners there are; the level of debt; and how they plan their affairs. The UK Government remains firmly of the view that claims data is the correct way to understand an inheritance tax liability.

The reforms are expected to result in up to around 520 estates claiming agricultural property relief, including those that also claim business property relief, paying more inheritance tax in 2026-27. Almost three-quarters of estates claiming agricultural property relief, including those that also claim for business property relief, would not pay more tax in 2026-27.

Around 1,500 estates claiming only business property relief are expected to be affected in 2026-27, with around 1,000 of these holding shares designated as “not listed” on the markets of recognised stock exchanges, such as the Alternative Investment Market. The remaining 500 estates will include business assets from sectors across the economy that are eligible for business property relief.

These reforms mean that around three-quarters of estates claiming business property relief in 2026-27 (excluding those only relating to holding shares designated as “not listed” on the markets of recognised stock exchanges) will not pay more inheritance tax in 2026-27.

The costing for this tax change was certified as ‘reasonable and central’ by the Office for Budget Responsibility (OBR) at Autumn Budget 2024. The OBR has published more detail about the assumptions underpinning the costing here: https://obr.uk/download/october-2024-economic-and-fiscal-outlook-costing-of-changes-to-agricultural-and-business-property-relief/?tmstv=1738846567.

In accordance with standard practice, a tax information and impact note will be published alongside the draft legislation before the relevant Finance Bill.

James Murray
Exchequer Secretary (HM Treasury)
5th Feb 2025
To ask the Chancellor of the Exchequer, what assumptions on the timing of intergenerational farm transfers were used in forecasts of farms affected by changes to (a) Agricultural Property Relief and (b) Business Property Relief.

The Chancellor wrote to the Chair of the Treasury Select Committee about the reforms to agricultural and business property reliefs announced at the 2024 Autumn Budget: https://committees.parliament.uk/publications/45691/documents/226235/default/.

The UK Government’s analysis is based on the number of estates expected to pay more inheritance tax rather than the number of farms or businesses affected. This is because inheritance tax is a wealth transfer tax on the estate (the property, money, and possessions) of someone who has died.

The number of claims for these reliefs, meaning how many estates would be impacted by this change, is affected by many things such as: who owns the business; the nature of that ownership; how many owners there are; the level of debt; and how they plan their affairs. The UK Government remains firmly of the view that claims data is the correct way to understand an inheritance tax liability.

The reforms are expected to result in up to around 520 estates claiming agricultural property relief, including those that also claim business property relief, paying more inheritance tax in 2026-27. Almost three-quarters of estates claiming agricultural property relief, including those that also claim for business property relief, would not pay more tax in 2026-27.

Around 1,500 estates claiming only business property relief are expected to be affected in 2026-27, with around 1,000 of these holding shares designated as “not listed” on the markets of recognised stock exchanges, such as the Alternative Investment Market. The remaining 500 estates will include business assets from sectors across the economy that are eligible for business property relief.

These reforms mean that around three-quarters of estates claiming business property relief in 2026-27 (excluding those only relating to holding shares designated as “not listed” on the markets of recognised stock exchanges) will not pay more inheritance tax in 2026-27.

The costing for this tax change was certified as ‘reasonable and central’ by the Office for Budget Responsibility (OBR) at Autumn Budget 2024. The OBR has published more detail about the assumptions underpinning the costing here: https://obr.uk/download/october-2024-economic-and-fiscal-outlook-costing-of-changes-to-agricultural-and-business-property-relief/?tmstv=1738846567.

In accordance with standard practice, a tax information and impact note will be published alongside the draft legislation before the relevant Finance Bill.

James Murray
Exchequer Secretary (HM Treasury)
5th Feb 2025
To ask the Chancellor of the Exchequer, what criteria on (a) total acreage, (b) agricultural land usage, (c) livestock numbers and (d) Rural Payments Agency claim data were used to define an agricultural holding for impact assessments of changes to (i) Agricultural Property Relief and (ii) Business Property Relief.

The Chancellor wrote to the Chair of the Treasury Select Committee about the reforms to agricultural and business property reliefs announced at the 2024 Autumn Budget: https://committees.parliament.uk/publications/45691/documents/226235/default/.

The UK Government’s analysis is based on the number of estates expected to pay more inheritance tax rather than the number of farms or businesses affected. This is because inheritance tax is a wealth transfer tax on the estate (the property, money, and possessions) of someone who has died.

The number of claims for these reliefs, meaning how many estates would be impacted by this change, is affected by many things such as: who owns the business; the nature of that ownership; how many owners there are; the level of debt; and how they plan their affairs. The UK Government remains firmly of the view that claims data is the correct way to understand an inheritance tax liability.

The reforms are expected to result in up to around 520 estates claiming agricultural property relief, including those that also claim business property relief, paying more inheritance tax in 2026-27. Almost three-quarters of estates claiming agricultural property relief, including those that also claim for business property relief, would not pay more tax in 2026-27.

Around 1,500 estates claiming only business property relief are expected to be affected in 2026-27, with around 1,000 of these holding shares designated as “not listed” on the markets of recognised stock exchanges, such as the Alternative Investment Market. The remaining 500 estates will include business assets from sectors across the economy that are eligible for business property relief.

These reforms mean that around three-quarters of estates claiming business property relief in 2026-27 (excluding those only relating to holding shares designated as “not listed” on the markets of recognised stock exchanges) will not pay more inheritance tax in 2026-27.

The costing for this tax change was certified as ‘reasonable and central’ by the Office for Budget Responsibility (OBR) at Autumn Budget 2024. The OBR has published more detail about the assumptions underpinning the costing here: https://obr.uk/download/october-2024-economic-and-fiscal-outlook-costing-of-changes-to-agricultural-and-business-property-relief/?tmstv=1738846567.

In accordance with standard practice, a tax information and impact note will be published alongside the draft legislation before the relevant Finance Bill.

James Murray
Exchequer Secretary (HM Treasury)
5th Feb 2025
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of changes to (a) Agricultural Property Relief and (b) Business Property Relief on (i) food security, (ii) agricultural investment and (iii) the viability of family-run farms.

The Chancellor wrote to the Chair of the Treasury Select Committee about the reforms to agricultural and business property reliefs announced at the 2024 Autumn Budget: https://committees.parliament.uk/publications/45691/documents/226235/default/.

The UK Government’s analysis is based on the number of estates expected to pay more inheritance tax rather than the number of farms or businesses affected. This is because inheritance tax is a wealth transfer tax on the estate (the property, money, and possessions) of someone who has died.

The number of claims for these reliefs, meaning how many estates would be impacted by this change, is affected by many things such as: who owns the business; the nature of that ownership; how many owners there are; the level of debt; and how they plan their affairs. The UK Government remains firmly of the view that claims data is the correct way to understand an inheritance tax liability.

The reforms are expected to result in up to around 520 estates claiming agricultural property relief, including those that also claim business property relief, paying more inheritance tax in 2026-27. Almost three-quarters of estates claiming agricultural property relief, including those that also claim for business property relief, would not pay more tax in 2026-27.

Around 1,500 estates claiming only business property relief are expected to be affected in 2026-27, with around 1,000 of these holding shares designated as “not listed” on the markets of recognised stock exchanges, such as the Alternative Investment Market. The remaining 500 estates will include business assets from sectors across the economy that are eligible for business property relief.

These reforms mean that around three-quarters of estates claiming business property relief in 2026-27 (excluding those only relating to holding shares designated as “not listed” on the markets of recognised stock exchanges) will not pay more inheritance tax in 2026-27.

The costing for this tax change was certified as ‘reasonable and central’ by the Office for Budget Responsibility (OBR) at Autumn Budget 2024. The OBR has published more detail about the assumptions underpinning the costing here: https://obr.uk/download/october-2024-economic-and-fiscal-outlook-costing-of-changes-to-agricultural-and-business-property-relief/?tmstv=1738846567.

In accordance with standard practice, a tax information and impact note will be published alongside the draft legislation before the relevant Finance Bill.

James Murray
Exchequer Secretary (HM Treasury)
30th Jan 2025
To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of changes in tax liabilities and reliefs on small-scale furnished holiday let operators transitioning to long-term residential letting; and what the difference in tax relief will be between (a) the current Furnished Holiday Lettings tax regime and (b) the standard residential letting arrangements from April 2025.

The Government will abolish the Furnished Holiday Lettings (FHL) tax regime from April 2025. The FHL tax regime has created a distortion that favours short-term holiday lets over longer-term rentals. Abolishing it will equalise the tax treatment of FHL and non-FHL landlords’ income and gains, making the tax system fairer.

Tax reliefs will still be available to individuals providing furnished holiday letting services, including mortgage interest relief at 20 per cent and relief for the replacement of domestic items. These reliefs will be at the same level as those available to landlords who provide long-term residential lets.

James Murray
Exchequer Secretary (HM Treasury)
30th Jan 2025
To ask the Chancellor of the Exchequer, with reference to the policy paper entitled Abolition of the furnished holiday lettings tax regime, updated on 7 November 2024, on what evidential basis her Department determined that the furnished holiday let tax regime created market distortions in relation to (a) property investment patterns and (b) tax advantages.

The Government will abolish the Furnished Holiday Lettings (FHL) tax regime from April 2025.

The FHL tax regime has created a distortion that favours short-term holiday lets over longer-term rentals, by providing a tax incentive to invest in and provide the former over the latter.

Abolishing the regime will remove this incentive by equalising the tax treatment of FHL and non-FHL landlords’ income and gains.

James Murray
Exchequer Secretary (HM Treasury)
29th Jan 2025
To ask the Chancellor of the Exchequer, if she will publish an updated impact assessment of changes to Business Property Relief; and what assessment she has made of the potential impact of those changes on family-owned businesses in (a) Scotland and (b) the United Kingdom.

I refer the Honourable Member to the answers provided in response to her previous questions on this topic: https://questions-statements.parliament.uk/written-questions/detail/2024-11-25/15987/ and https://questions-statements.parliament.uk/written-questions/detail/2024-11-25/15989/.

The Chancellor also recently wrote to the Chair of the Treasury Select Committee about the reforms to Agricultural and Business Property Relief, which may be of interest: https://committees.parliament.uk/publications/45691/documents/226235/default/.

In accordance with standard practice, a tax information and impact note will be published alongside the draft legislation before the relevant Finance Bill.

James Murray
Exchequer Secretary (HM Treasury)
29th Jan 2025
To ask the Chancellor of the Exchequer, what sectoral impact assessments her Department has conducted on changes to Business Property Relief since the Autumn Budget 2024; and whether she has made an estimate of the number of businesses at risk of closure following the introduction of those changes.

I refer the Honourable Member to the answers provided in response to her previous questions on this topic: https://questions-statements.parliament.uk/written-questions/detail/2024-11-25/15987/ and https://questions-statements.parliament.uk/written-questions/detail/2024-11-25/15989/.

The Chancellor also recently wrote to the Chair of the Treasury Select Committee about the reforms to Agricultural and Business Property Relief, which may be of interest: https://committees.parliament.uk/publications/45691/documents/226235/default/.

In accordance with standard practice, a tax information and impact note will be published alongside the draft legislation before the relevant Finance Bill.

James Murray
Exchequer Secretary (HM Treasury)
29th Jan 2025
To ask the Chancellor of the Exchequer, what information her Department holds on the total value of tax relief claimed under the furnished holiday let tax regime in (a) Scotland and (b) the UK in the 2023-24 financial year.

HMRC does not hold data on the number of furnished holiday let properties registered for tax purposes. Landlords are not required to register individual properties, or to declare the number of properties that they let.

Furnished holiday lettings currently have access to several tax reliefs that non-FHL property businesses do not, such as Business Asset Disposal relief. They also currently receive more generous treatment on finance cost expenses, as they are not subject to the finance cost restriction, and are able to claim capital allowances. However, they also have restrictions on losses which can only be used against profits from the same FHL business and not other property profits, which in some cases will mean they pay more tax as a result of the regime.

The most recent estimate on the overall amount of tax relieved as a result of the regime in 2023-24 was calculated at Autumn Budget 2024, and estimated the total tax relief in that year to be £165m, rounded to the nearest £5m.

This figure is for the whole of the UK. It is not possible to identify FHL properties located in Scotland separately to the rest of the UK.

This estimate was based on tax returns for 2022-23, and takes into account the various impacts of the regime mentioned above.

James Murray
Exchequer Secretary (HM Treasury)
29th Jan 2025
To ask the Chancellor of the Exchequer, what data her Department holds on the number of furnished holiday let properties registered for tax purposes in (a) Scotland and (b) the UK as of January 2025.

HMRC does not hold data on the number of furnished holiday let properties registered for tax purposes. Landlords are not required to register individual properties, or to declare the number of properties that they let.

Furnished holiday lettings currently have access to several tax reliefs that non-FHL property businesses do not, such as Business Asset Disposal relief. They also currently receive more generous treatment on finance cost expenses, as they are not subject to the finance cost restriction, and are able to claim capital allowances. However, they also have restrictions on losses which can only be used against profits from the same FHL business and not other property profits, which in some cases will mean they pay more tax as a result of the regime.

The most recent estimate on the overall amount of tax relieved as a result of the regime in 2023-24 was calculated at Autumn Budget 2024, and estimated the total tax relief in that year to be £165m, rounded to the nearest £5m.

This figure is for the whole of the UK. It is not possible to identify FHL properties located in Scotland separately to the rest of the UK.

This estimate was based on tax returns for 2022-23, and takes into account the various impacts of the regime mentioned above.

James Murray
Exchequer Secretary (HM Treasury)
29th Jan 2025
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of changes to the Furnished Holiday Let tax regime on rural tourism businesses.

The Government will abolish the Furnished Holiday Lettings (FHLs) tax regime from April 2025. This will equalise the tax treatment of FHL and non-FHL landlords’ income and gains.

The Government wants to support visitor accommodation alongside housing for longer-term residents to rent or buy. Achieving this balance is crucial in supporting the tourism sector and many of the people that work in the sector, who need access to local housing.

Draft legislation to abolish the FHL tax regime was published on 29 July 2024, providing businesses and other parties across the UK - including Scottish stakeholders - an opportunity to share their views on the changes with the Government.

James Murray
Exchequer Secretary (HM Treasury)
29th Jan 2025
To ask the Chancellor of the Exchequer, whether she has had discussions with (a) the Scottish Government and (b) local authorities in Scotland on the abolition of the Furnished Holiday Let tax regime.

The Government will abolish the Furnished Holiday Lettings (FHLs) tax regime from April 2025. This will equalise the tax treatment of FHL and non-FHL landlords’ income and gains.

The Government wants to support visitor accommodation alongside housing for longer-term residents to rent or buy. Achieving this balance is crucial in supporting the tourism sector and many of the people that work in the sector, who need access to local housing.

Draft legislation to abolish the FHL tax regime was published on 29 July 2024, providing businesses and other parties across the UK - including Scottish stakeholders - an opportunity to share their views on the changes with the Government.

James Murray
Exchequer Secretary (HM Treasury)
29th Jan 2025
To ask the Chancellor of the Exchequer, what discussions she has had with (a) VisitScotland, (b) the Scottish Tourism Alliance and (c) other tourism sector representatives on the planned changes to the furnished holiday let tax regime.

The Government will abolish the Furnished Holiday Lettings (FHLs) tax regime from April 2025. This will equalise the tax treatment of FHL and non-FHL landlords’ income and gains.

The Government wants to support visitor accommodation alongside housing for longer-term residents to rent or buy. Achieving this balance is crucial in supporting the tourism sector and many of the people that work in the sector, who need access to local housing.

Draft legislation to abolish the FHL tax regime was published on 29 July 2024, providing businesses and other parties across the UK - including Scottish stakeholders - an opportunity to share their views on the changes with the Government.

James Murray
Exchequer Secretary (HM Treasury)
29th Jan 2025
To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of planned changes to the furnished holiday let tax regime on tourism accommodation capacity in (a) rural Scotland and (b) the UK.

The Government will abolish the Furnished Holiday Lettings (FHLs) tax regime from April 2025. This will equalise the tax treatment of FHL and non-FHL landlords’ income and gains.

The Government wants to support visitor accommodation alongside housing for longer-term residents to rent or buy. Achieving this balance is crucial in supporting the tourism sector and many of the people that work in the sector, who need access to local housing.

Draft legislation to abolish the FHL tax regime was published on 29 July 2024, providing businesses and other parties across the UK - including Scottish stakeholders - an opportunity to share their views on the changes with the Government.

James Murray
Exchequer Secretary (HM Treasury)
13th Jan 2025
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of the new carbon capture clusters on the economy in (a) Teesside and (b) Merseyside.

The first clusters were selected after an assessment of five criteria, including economic benefits. We expect these two clusters to support 4,000 jobs in the short term and 50,000 jobs across the supply chain as the sector matures in the 2030s, Carbon Capture Usage and Storage (CCUS) could add up to £5 billion in Gross Value Added (GVA) to the economy by 2050. The £21.7 billion in funding announced in October 2024 will crowd in private sector investment and unlock a further pipeline of billions of pounds. Industry partners are estimated to have invested £1 billion in already.

James Murray
Exchequer Secretary (HM Treasury)
13th Jan 2025
To ask the Chancellor of the Exchequer, whether she had discussions with industry stakeholders at the International Investment Summit on investment in the UK’s strategic energy infrastructure.

The Chancellor met with a range of domestic and international investors with current and prospective investments in the UK’s strategic energy infrastructure at the International Investment Summit.

Emma Reynolds
Economic Secretary (HM Treasury)
25th Nov 2024
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of changes to agricultural property relief in the Autumn Budget 2024 on (a) patterns of agricultural land ownership, (b) rural employment, (c) agricultural supply chains and (d) food production.

The Government published information about the reforms to agricultural property relief and business property relief at www.gov.uk/government/publications/agricultural-property-relief-and-business-property-relief-reforms.

It is expected that up to around 2,000 estates will be affected by the changes to APR and BPR each year, with around half of those being claims that involve AIM shares. Almost three-quarters of estates claiming agricultural property relief (including those claiming agricultural property relief and business property relief together) each year are expected to be unaffected by these reforms.

In accordance with standard practice, a tax information and impact note will be published alongside the draft legislation before the relevant Finance Bill.

James Murray
Exchequer Secretary (HM Treasury)
25th Nov 2024
To ask the Chancellor of the Exchequer, whether an impact assessment has been undertaken of the proposed changes to Agricultural Property Relief on (a) the agricultural rental market and (b) the sale of agricultural land.

The Government published information about the reforms to agricultural property relief and business property relief at www.gov.uk/government/publications/agricultural-property-relief-and-business-property-relief-reforms.

It is expected that up to around 2,000 estates will be affected by the changes to APR and BPR each year, with around half of those being claims that involve AIM shares. Almost three-quarters of estates claiming agricultural property relief (including those claiming agricultural property relief and business property relief together) each year are expected to be unaffected by these reforms.

In accordance with standard practice, a tax information and impact note will be published alongside the draft legislation before the relevant Finance Bill.

James Murray
Exchequer Secretary (HM Treasury)
25th Nov 2024
To ask the Chancellor of the Exchequer, whether the evidential basis on which her Department's estimate of the total number of farms affected by proposed changes to Agricultural Property Relief and Business Property Relief included agricultural properties for which (a) only Agricultural Property Relief was claimed, (b) Agricultural Property Relief and Business Property Relief were claimed and (c) only Business Property Relief was claimed in the 2021-22 financial year.

James Murray
Exchequer Secretary (HM Treasury)
22nd Nov 2024
To ask the Chancellor of the Exchequer, if she will make an assessment of the potential impact of removing VAT from defibrillator sales on (a) public access to defibrillators and (b) survival rates for cardiac arrest patients in areas where fewer than half of postcodes have access to a defibrillator within the recommended response time.​​​​​​​​​​​​​​​​

The Government currently provides VAT reliefs to aid the purchase of defibrillators. For example, when an AED is purchased with funds provided by a charity and then donated to an eligible body no VAT is charged. Furthermore, all state schools in England have been fitted with AEDs.

The Government keeps all taxes under review including consideration of impacts. A key consideration for any potential VAT relief is whether savings would be passed on to the consumer, and evidence suggests that savings are not always passed on.

VAT is, in addition, the UK's second largest tax forecast to raise £171 billion in 2024/25, and taxation is a vital source of revenue which helps to fund public services, including the NHS. While we keep all taxes under review, the Government has therefore no current plans to make changes to the VAT treatment of AEDs.
James Murray
Exchequer Secretary (HM Treasury)
25th Nov 2024
To ask the Secretary of State for Scotland, what recent discussions he has had with the Scottish Government on (a) the use of the Barnett consequential funding provided in the 2021-22 financial year for cladding remediation, (b) the identification of buildings requiring cladding remediation work in Scotland and (c) whether additional funding will be made available through future Barnett consequentials for this purpose.

The identification of buildings requiring cladding remediation work in Scotland is a devolved matter, and the Scottish Government has recently introduced its own Cladding Remediation Programme for Scotland.

How the Scottish Government chooses to use its block grant funding, and any additional funding arising from Barnett consequentials is a matter for the Scottish Government.

In the recent Budget, the Chancellor announced that the Scottish Government will be provided with a £47.7 billion settlement in 2025/26 – the largest in real terms in the history of devolution. This includes a £3.4 billion top-up through the Barnett formula, with £2.8 billion for day-to-day spending and £610 million for capital investment.

Kirsty McNeill
Parliamentary Under-Secretary (Scotland Office)
25th Nov 2024
To ask the Secretary of State for Scotland, what steps his Department is taking to help North Sea workers to transition to green economy jobs in Scotland.

Scotland’s world class offshore oil and gas workers should be at the forefront of the race to clean power.

The UK Government is partnering with the Scottish Government, Offshore Energies UK, Renewable UK, OPITO, Global Wind Organisation (GWO) and other key industry stakeholders to deliver a skills passport for the clean energy transition in Scotland. This will help workers transition from carbon-intensive industries to clean energy sectors.

Our goal to become a clean energy superpower will create hundreds of thousands of new jobs, many of which I am pleased to say will be based in Scotland. With GB Energy also headquartered in Aberdeen, Scotland and the Northeast will be at the heart of the UK energy sector.

Kirsty McNeill
Parliamentary Under-Secretary (Scotland Office)
25th Nov 2024
To ask the Secretary of State for Scotland, what discussions she has had with the Scottish Government on regional-specific skills development funds for workers transitioning from the oil and gas industry.

Scotland’s world class offshore oil and gas workers should be at the forefront of the race to clean power.

The UK Government is partnering with the Scottish Government to deliver a skills passport for oil and gas workers as part of the clean energy transition in Scotland. This will be delivered in collaboration with key industry stakeholders, including Offshore Energies UK, Renewable UK, OPITO, Global Wind Organisation (GWO).

Research from Offshore Energies UK shows that 90% of oil and gas workers have transferable skills for offshore renewable jobs. The development of this passport will help workers utilise their skills to play a vital role in the transition from carbon-intensive industries to clean energy sectors for workers across all regions of Scotland.

Kirsty McNeill
Parliamentary Under-Secretary (Scotland Office)
25th Nov 2024
To ask the Secretary of State for Scotland, whether her Department is taking steps to increase the level of research and development funding offshore green energy projects in Scotland.

To achieve the UK Government’s Mission of becoming a clean energy superpower by 2030, the UK Government is establishing Great British Energy, an operationally independent company investing in and driving projects forward across all parts of the UK. The UK government will capitalise Great British Energy with £8.3billion of new money across this Parliament, with Scotland well-placed to benefit in terms of investment and the creation of high-quality jobs. This comes in addition to the record-breaking Contracts for Difference Allocation Round 6, which has committed £1.555 billion for investment in clean energy projects, including numerous offshore wind projects.

In her recent budget, the Chancellor announced a highest-ever £20.4bn investment in UK R&D to drive economic growth, and our clean energy and other missions.

Kirsty McNeill
Parliamentary Under-Secretary (Scotland Office)