Asked by: Harriet Cross (Conservative - Gordon and Buchan)
Question to the Department for Environment, Food and Rural Affairs:
To ask the Secretary of State for Environment, Food and Rural Affairs, pursuant to the Answer of 2 December 2024 to Question 15988 on Agriculture: Inheritance Tax, on what evidential basis his Department (a) determined that 73% of claims will be for less than £1 million and (b) used to identify the proportion of the remaining 27% of affected estates that are active family-run farms; and what information his Department holds on the proportion of agricultural land sales purchased by (i) large corporations and (ii) investment firms in (A) Scotland and (B) the UK in each of the last five years.
Answered by Daniel Zeichner - Minister of State (Department for Environment, Food and Rural Affairs)
As referenced in the answer to PQ 15988, 73 per cent (1,264 of 1,730) of claims by estates for agricultural property relief in 2021-22 were for properties valued below £1 million. This is calculated using a table published by HM Treasury using HMRC data in Summary of reforms to agricultural property relief and business property relief, statistical annex (30 October 2024).
According to further analysis of HMRC claims data published by HM Treasury, in 2026/27 the reforms are expected to result in up to 520 of the estates claiming agricultural property relief, including those also claiming business property relief, paying more inheritance tax. This means almost three-quarters (1,260 of 1,780) of estates claiming agricultural property relief, including those that also claim for business property relief, will not pay any more tax as a result of the changes in 2026-27, based on the latest available data. See the Chancellor of the Exchequer’s letter to the Chair of the Treasury Select Committee, Dame Meg Hillier MP: committees.parliament.uk/publications/45691/documents/226235/default/.
Defra has not made an assessment of the proportion of farming businesses that are “family-run farms”. Defra does not hold information on the purchasers of agricultural land. The Government’s assessment relates to claims for agricultural property relief and business property relief. The qualifying conditions for these reliefs are set out in Part 5 of the Inheritance Tax Act 1984.
Asked by: Harriet Cross (Conservative - Gordon and Buchan)
Question to the Department for Environment, Food and Rural Affairs:
To ask the Secretary of State for Environment, Food and Rural Affairs, whether his Department plans to ban the use of neonicotinoids in UK agriculture.
Answered by Daniel Zeichner - Minister of State (Department for Environment, Food and Rural Affairs)
Three neonicotinoids – clothianidin, imidacloprid and thiamethoxam – have not been authorised for general use as pesticides since 2018 because of the risks they pose to pollinators.
An application for emergency use of the neonicotinoid pesticide Cruiser SB, containing thiamethoxam, on sugar beet in England in 2025 was not approved.
Both during our election campaign and while in office, this Government has given a commitment to end emergency authorisations for these three pesticides. The next steps towards delivering this commitment were set out in a published policy statement and in a written statement to Parliament on 6 January.
Asked by: Harriet Cross (Conservative - Gordon and Buchan)
Question to the Department for Digital, Culture, Media & Sport:
To ask the Secretary of State for Culture, Media and Sport, what assessment she has made of the potential impact of the expiry in 2034 of the licences for terrestrial (a) television and (b) radio on (i) all households (ii) households reliant on terrestrial signals in Scotland.
Answered by Stephanie Peacock - Parliamentary Under Secretary of State (Department for Culture, Media and Sport)
The Government’s project on the future of TV distribution is seeking to understand how people receive their television now and in the next decade. This will inform any decision concerning the future of digital terrestrial television services after 2034. Before any decision is made in relation to the availability of services beyond 2034, close consideration will be given to how any changes would impact audiences, and especially those who rely on digital terrestrial television as their primary means of watching television.
As part of this process, a wide range of views are being sought from across the TV sector, audience groups and infrastructure, including through a stakeholder forum which I chair. Membership of the Stakeholder Forum includes a range of broadcasters active in Scotland, including the Scottish broadcaster STV, the BBC and ITV. The forum also benefits from the perspectives of a number of groups representing the interests of Scottish and UK-wide audiences, such as Voice of the Listener and Viewer, Digital Poverty Alliance and Silver Voices.
Given the extensive relationship between the UK’s DTT and radio broadcast networks, we will separately look at how broadcast radio services may be affected and will ensure that any decision taken on the future of TV distribution fully considers the wider impacts on broadcast radio services.
Asked by: Harriet Cross (Conservative - Gordon and Buchan)
Question to the Department for Digital, Culture, Media & Sport:
To ask the Secretary of State for Culture, Media and Sport, what assessment her Department has made of the contribution made by the terrestrial broadcasting sector to mobile phone coverage in (a) rural and (b) remote areas.
Answered by Stephanie Peacock - Parliamentary Under Secretary of State (Department for Culture, Media and Sport)
The Government’s project on the future of TV distribution is seeking to understand how people receive their television now and in the next decade. As part of this project, close consideration is being given to the interrelationships between television distribution and a variety of other sectors. In particular, the project has identified both the ongoing sharing of physical infrastructure by the two sectors, and that terrestrial broadcasting and mobile telecommunications represent competing uses of ultra high frequency electromagnetic spectrum.
Asked by: Harriet Cross (Conservative - Gordon and Buchan)
Question to the Department for Digital, Culture, Media & Sport:
To ask the Secretary of State for Culture, Media and Sport, if she will publish minutes of the TV Distribution Stakeholder Forum's meetings to date.
Answered by Stephanie Peacock - Parliamentary Under Secretary of State (Department for Culture, Media and Sport)
The Government’s project on the future of TV distribution is seeking to understand how people receive their television now and in the next decade. The minutes of the Future of TV Distribution Stakeholder Forum will be published following the conclusion of the forum process. The terms of reference and membership list for the forum have already been published and can be found on GOV.UK.
Asked by: Harriet Cross (Conservative - Gordon and Buchan)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether she has made an assessment of the potential merits of expanding the scope of the Loan Charge review to examine the wider contracting sector.
Answered by James Murray - Exchequer Secretary (HM Treasury)
The Government has commissioned an independent review of the Loan Charge. Ray McCann, a highly respected figure in the tax world, is leading the review. His name was suggested by one of the Loan Charge campaigners.
To ensure transparency, the terms of reference make it clear that Mr McCann will be supported by a team of officials who have not previously worked on this policy area and will be based outside of HM Treasury and HMRC. Information provided by HMT and HMRC to the review team and factual comments provided on draft reports will be published after the review has concluded.
The Government does not think it is right for people affected by the Loan Charge to have to wait years to bring this matter to a close and has therefore ensured that the review has a focused remit, allowing it to report by this summer. The Government will respond by Autumn Budget 2025.
Alongside the review, the Government will consult in 2025 on measures to tackle promoters of marketed tax avoidance and has already announced measures to tackle the significant tax avoidance and fraud in the umbrella company market.
Asked by: Harriet Cross (Conservative - Gordon and Buchan)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether she has considered including the role of promoters and intermediaries within the scope of the Loan Charge review.
Answered by James Murray - Exchequer Secretary (HM Treasury)
The Government has commissioned an independent review of the Loan Charge. Ray McCann, a highly respected figure in the tax world, is leading the review. His name was suggested by one of the Loan Charge campaigners.
To ensure transparency, the terms of reference make it clear that Mr McCann will be supported by a team of officials who have not previously worked on this policy area and will be based outside of HM Treasury and HMRC. Information provided by HMT and HMRC to the review team and factual comments provided on draft reports will be published after the review has concluded.
The Government does not think it is right for people affected by the Loan Charge to have to wait years to bring this matter to a close and has therefore ensured that the review has a focused remit, allowing it to report by this summer. The Government will respond by Autumn Budget 2025.
Alongside the review, the Government will consult in 2025 on measures to tackle promoters of marketed tax avoidance and has already announced measures to tackle the significant tax avoidance and fraud in the umbrella company market.
Asked by: Harriet Cross (Conservative - Gordon and Buchan)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether she has plans to consult affected stakeholders when establishing the terms of reference for the Loan Charge review.
Answered by James Murray - Exchequer Secretary (HM Treasury)
The Government has commissioned an independent review of the Loan Charge. Ray McCann, a highly respected figure in the tax world, is leading the review. His name was suggested by one of the Loan Charge campaigners.
To ensure transparency, the terms of reference make it clear that Mr McCann will be supported by a team of officials who have not previously worked on this policy area and will be based outside of HM Treasury and HMRC. Information provided by HMT and HMRC to the review team and factual comments provided on draft reports will be published after the review has concluded.
The Government does not think it is right for people affected by the Loan Charge to have to wait years to bring this matter to a close and has therefore ensured that the review has a focused remit, allowing it to report by this summer. The Government will respond by Autumn Budget 2025.
Alongside the review, the Government will consult in 2025 on measures to tackle promoters of marketed tax avoidance and has already announced measures to tackle the significant tax avoidance and fraud in the umbrella company market.
Asked by: Harriet Cross (Conservative - Gordon and Buchan)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what steps she is taking to ensure an independent appointment process is in place for the Loan Charge review.
Answered by James Murray - Exchequer Secretary (HM Treasury)
The Government has commissioned an independent review of the Loan Charge. Ray McCann, a highly respected figure in the tax world, is leading the review. His name was suggested by one of the Loan Charge campaigners.
To ensure transparency, the terms of reference make it clear that Mr McCann will be supported by a team of officials who have not previously worked on this policy area and will be based outside of HM Treasury and HMRC. Information provided by HMT and HMRC to the review team and factual comments provided on draft reports will be published after the review has concluded.
The Government does not think it is right for people affected by the Loan Charge to have to wait years to bring this matter to a close and has therefore ensured that the review has a focused remit, allowing it to report by this summer. The Government will respond by Autumn Budget 2025.
Alongside the review, the Government will consult in 2025 on measures to tackle promoters of marketed tax avoidance and has already announced measures to tackle the significant tax avoidance and fraud in the umbrella company market.
Asked by: Harriet Cross (Conservative - Gordon and Buchan)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what steps she is taking to ensure transparency in the conduct of the Loan Charge review.
Answered by James Murray - Exchequer Secretary (HM Treasury)
The Government has commissioned an independent review of the Loan Charge. Ray McCann, a highly respected figure in the tax world, is leading the review. His name was suggested by one of the Loan Charge campaigners.
To ensure transparency, the terms of reference make it clear that Mr McCann will be supported by a team of officials who have not previously worked on this policy area and will be based outside of HM Treasury and HMRC. Information provided by HMT and HMRC to the review team and factual comments provided on draft reports will be published after the review has concluded.
The Government does not think it is right for people affected by the Loan Charge to have to wait years to bring this matter to a close and has therefore ensured that the review has a focused remit, allowing it to report by this summer. The Government will respond by Autumn Budget 2025.
Alongside the review, the Government will consult in 2025 on measures to tackle promoters of marketed tax avoidance and has already announced measures to tackle the significant tax avoidance and fraud in the umbrella company market.