Asked by: Harriett Baldwin (Conservative - West Worcestershire)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how many people over the age of 100 have been asked to file Self Assessment tax returns in each of the last three tax years.
Answered by Torsten Bell - Parliamentary Secretary (HM Treasury)
In line with the commitment made at Budget 2025, pensioners whose incomes only just exceed the Personal Allowance will not have the administrative burden of paying small amounts of tax in this Parliament. This will mean that policies introduced in this Government taken together reduce the number of pensioners paying Income Tax.
The previous Conservative Government decisions to freeze tax thresholds will however increase the number of pensioners paying tax. Reflecting this and the growing number of pensioners, the numbers requested and tax collected are as follows:
Table 1: The number of Notice to File a Self Assessment tax return (NTFs) Issued to People Over State Pension Age for the First Time
Tax Year | Number of NTFs Issued to People Over State Pension Age for the First Time |
2022-23 | 17,600 |
2023-24 | 22,100 |
2024-25 | 33,600 |
Notes to table 1
Table 2: The number of £100 Initial Late Filing Penalties Issued to People Over State Pension Age for the First Time
Tax Year | Number of Initial Late Filing Penalties Issued |
2022-23 | 2,500 |
2023-24 | 2,200 |
2024-25 | 1,400 |
Notes to table 2
Table 3: The number of Notice to File a Self Assessment tax return (NTFs) Issued to People Over the Age of 90 for the First Time
Tax Year | Number of NTFs Issued to People Over the Age of 90 for the First Time |
2022-23 | 1,000 |
2023-24 | 1,500 |
2024-25 | 2,200 |
Notes to table 3
Table 4: The number of Notice to File a Self Assessment tax return (NTFs) Issued to People Over the Age of 100
Tax Year | Number of NTFs Issued to People Over the Age of 100 |
2022-23 | 1,200 |
2023-24 | 1,300 |
2024-25 | 1,500 |
Notes to table 4
Table 5: The number of Number of Taxpayers Over the Age of 90, and the Value of Tax Collected via Self Assessment from Taxpayers Over the Age of 90
Tax Year | Number of Taxpayers Over the Age of 90 | Tax Collected via Self Assessment from Taxpayers Over the Age of 90 (millions) |
2022-23 | 53,900 | £286 |
2023-24 | 57,000 | £365 |
2024-25 | 64,000 | £461 |
Notes to table 5
Asked by: Harriett Baldwin (Conservative - West Worcestershire)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how much tax has been collected via Self Assessment from people over the age of 90 in each of the last three tax years.
Answered by Torsten Bell - Parliamentary Secretary (HM Treasury)
In line with the commitment made at Budget 2025, pensioners whose incomes only just exceed the Personal Allowance will not have the administrative burden of paying small amounts of tax in this Parliament. This will mean that policies introduced in this Government taken together reduce the number of pensioners paying Income Tax.
The previous Conservative Government decisions to freeze tax thresholds will however increase the number of pensioners paying tax. Reflecting this and the growing number of pensioners, the numbers requested and tax collected are as follows:
Table 1: The number of Notice to File a Self Assessment tax return (NTFs) Issued to People Over State Pension Age for the First Time
Tax Year | Number of NTFs Issued to People Over State Pension Age for the First Time |
2022-23 | 17,600 |
2023-24 | 22,100 |
2024-25 | 33,600 |
Notes to table 1
Table 2: The number of £100 Initial Late Filing Penalties Issued to People Over State Pension Age for the First Time
Tax Year | Number of Initial Late Filing Penalties Issued |
2022-23 | 2,500 |
2023-24 | 2,200 |
2024-25 | 1,400 |
Notes to table 2
Table 3: The number of Notice to File a Self Assessment tax return (NTFs) Issued to People Over the Age of 90 for the First Time
Tax Year | Number of NTFs Issued to People Over the Age of 90 for the First Time |
2022-23 | 1,000 |
2023-24 | 1,500 |
2024-25 | 2,200 |
Notes to table 3
Table 4: The number of Notice to File a Self Assessment tax return (NTFs) Issued to People Over the Age of 100
Tax Year | Number of NTFs Issued to People Over the Age of 100 |
2022-23 | 1,200 |
2023-24 | 1,300 |
2024-25 | 1,500 |
Notes to table 4
Table 5: The number of Number of Taxpayers Over the Age of 90, and the Value of Tax Collected via Self Assessment from Taxpayers Over the Age of 90
Tax Year | Number of Taxpayers Over the Age of 90 | Tax Collected via Self Assessment from Taxpayers Over the Age of 90 (millions) |
2022-23 | 53,900 | £286 |
2023-24 | 57,000 | £365 |
2024-25 | 64,000 | £461 |
Notes to table 5
Asked by: Harriett Baldwin (Conservative - West Worcestershire)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how many people over State Pension Age have been issued with £100 late payment fines for Self Assessment after being required to file Self Assessment for the first time.
Answered by Torsten Bell - Parliamentary Secretary (HM Treasury)
In line with the commitment made at Budget 2025, pensioners whose incomes only just exceed the Personal Allowance will not have the administrative burden of paying small amounts of tax in this Parliament. This will mean that policies introduced in this Government taken together reduce the number of pensioners paying Income Tax.
The previous Conservative Government decisions to freeze tax thresholds will however increase the number of pensioners paying tax. Reflecting this and the growing number of pensioners, the numbers requested and tax collected are as follows:
Table 1: The number of Notice to File a Self Assessment tax return (NTFs) Issued to People Over State Pension Age for the First Time
Tax Year | Number of NTFs Issued to People Over State Pension Age for the First Time |
2022-23 | 17,600 |
2023-24 | 22,100 |
2024-25 | 33,600 |
Notes to table 1
Table 2: The number of £100 Initial Late Filing Penalties Issued to People Over State Pension Age for the First Time
Tax Year | Number of Initial Late Filing Penalties Issued |
2022-23 | 2,500 |
2023-24 | 2,200 |
2024-25 | 1,400 |
Notes to table 2
Table 3: The number of Notice to File a Self Assessment tax return (NTFs) Issued to People Over the Age of 90 for the First Time
Tax Year | Number of NTFs Issued to People Over the Age of 90 for the First Time |
2022-23 | 1,000 |
2023-24 | 1,500 |
2024-25 | 2,200 |
Notes to table 3
Table 4: The number of Notice to File a Self Assessment tax return (NTFs) Issued to People Over the Age of 100
Tax Year | Number of NTFs Issued to People Over the Age of 100 |
2022-23 | 1,200 |
2023-24 | 1,300 |
2024-25 | 1,500 |
Notes to table 4
Table 5: The number of Number of Taxpayers Over the Age of 90, and the Value of Tax Collected via Self Assessment from Taxpayers Over the Age of 90
Tax Year | Number of Taxpayers Over the Age of 90 | Tax Collected via Self Assessment from Taxpayers Over the Age of 90 (millions) |
2022-23 | 53,900 | £286 |
2023-24 | 57,000 | £365 |
2024-25 | 64,000 | £461 |
Notes to table 5
Asked by: Harriett Baldwin (Conservative - West Worcestershire)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how many people over the age of 90 have been asked to file Self Assessment tax returns for the first time for (i) 2023/24, (ii) 2024/25 and (iii) 2025/26.
Answered by Torsten Bell - Parliamentary Secretary (HM Treasury)
In line with the commitment made at Budget 2025, pensioners whose incomes only just exceed the Personal Allowance will not have the administrative burden of paying small amounts of tax in this Parliament. This will mean that policies introduced in this Government taken together reduce the number of pensioners paying Income Tax.
The previous Conservative Government decisions to freeze tax thresholds will however increase the number of pensioners paying tax. Reflecting this and the growing number of pensioners, the numbers requested and tax collected are as follows:
Table 1: The number of Notice to File a Self Assessment tax return (NTFs) Issued to People Over State Pension Age for the First Time
Tax Year | Number of NTFs Issued to People Over State Pension Age for the First Time |
2022-23 | 17,600 |
2023-24 | 22,100 |
2024-25 | 33,600 |
Notes to table 1
Table 2: The number of £100 Initial Late Filing Penalties Issued to People Over State Pension Age for the First Time
Tax Year | Number of Initial Late Filing Penalties Issued |
2022-23 | 2,500 |
2023-24 | 2,200 |
2024-25 | 1,400 |
Notes to table 2
Table 3: The number of Notice to File a Self Assessment tax return (NTFs) Issued to People Over the Age of 90 for the First Time
Tax Year | Number of NTFs Issued to People Over the Age of 90 for the First Time |
2022-23 | 1,000 |
2023-24 | 1,500 |
2024-25 | 2,200 |
Notes to table 3
Table 4: The number of Notice to File a Self Assessment tax return (NTFs) Issued to People Over the Age of 100
Tax Year | Number of NTFs Issued to People Over the Age of 100 |
2022-23 | 1,200 |
2023-24 | 1,300 |
2024-25 | 1,500 |
Notes to table 4
Table 5: The number of Number of Taxpayers Over the Age of 90, and the Value of Tax Collected via Self Assessment from Taxpayers Over the Age of 90
Tax Year | Number of Taxpayers Over the Age of 90 | Tax Collected via Self Assessment from Taxpayers Over the Age of 90 (millions) |
2022-23 | 53,900 | £286 |
2023-24 | 57,000 | £365 |
2024-25 | 64,000 | £461 |
Notes to table 5
Asked by: Harriett Baldwin (Conservative - West Worcestershire)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how many people over State Pension Age have been asked to complete Self Assessment tax returns for the first time.
Answered by Torsten Bell - Parliamentary Secretary (HM Treasury)
In line with the commitment made at Budget 2025, pensioners whose incomes only just exceed the Personal Allowance will not have the administrative burden of paying small amounts of tax in this Parliament. This will mean that policies introduced in this Government taken together reduce the number of pensioners paying Income Tax.
The previous Conservative Government decisions to freeze tax thresholds will however increase the number of pensioners paying tax. Reflecting this and the growing number of pensioners, the numbers requested and tax collected are as follows:
Table 1: The number of Notice to File a Self Assessment tax return (NTFs) Issued to People Over State Pension Age for the First Time
Tax Year | Number of NTFs Issued to People Over State Pension Age for the First Time |
2022-23 | 17,600 |
2023-24 | 22,100 |
2024-25 | 33,600 |
Notes to table 1
Table 2: The number of £100 Initial Late Filing Penalties Issued to People Over State Pension Age for the First Time
Tax Year | Number of Initial Late Filing Penalties Issued |
2022-23 | 2,500 |
2023-24 | 2,200 |
2024-25 | 1,400 |
Notes to table 2
Table 3: The number of Notice to File a Self Assessment tax return (NTFs) Issued to People Over the Age of 90 for the First Time
Tax Year | Number of NTFs Issued to People Over the Age of 90 for the First Time |
2022-23 | 1,000 |
2023-24 | 1,500 |
2024-25 | 2,200 |
Notes to table 3
Table 4: The number of Notice to File a Self Assessment tax return (NTFs) Issued to People Over the Age of 100
Tax Year | Number of NTFs Issued to People Over the Age of 100 |
2022-23 | 1,200 |
2023-24 | 1,300 |
2024-25 | 1,500 |
Notes to table 4
Table 5: The number of Number of Taxpayers Over the Age of 90, and the Value of Tax Collected via Self Assessment from Taxpayers Over the Age of 90
Tax Year | Number of Taxpayers Over the Age of 90 | Tax Collected via Self Assessment from Taxpayers Over the Age of 90 (millions) |
2022-23 | 53,900 | £286 |
2023-24 | 57,000 | £365 |
2024-25 | 64,000 | £461 |
Notes to table 5
Asked by: Harriett Baldwin (Conservative - West Worcestershire)
Question to the Department of Health and Social Care:
To ask the Secretary of State for Health and Social Care, how many of the recommendations in the suicide prevention strategy have been implemented.
Answered by Alison McGovern - Minister of State (Department of Health and Social Care)
The five-year cross-Government Suicide Prevention Strategy sets out over 100 actions for the Government and a range of cross-sector delivery partners, to reduce the number of lives lost to suicide, with a delivery date for each action. Officials have recently conducted a stocktake on progress, which identified the majority of actions as being on track. We also continue to coordinate the National Suicide Prevention Strategy Advisory Group, which monitors the progress, delivery and continued evolution of the strategy.
Asked by: Harriett Baldwin (Conservative - West Worcestershire)
Question to the Department of Health and Social Care:
To ask the Secretary of State for Health and Social Care, what is her plan to implement the 100 recommendations in the Suicide Prevention strategy.
Answered by Alison McGovern - Minister of State (Department of Health and Social Care)
The five-year cross-Government Suicide Prevention Strategy sets out over 100 actions for the Government and a range of cross-sector delivery partners, to reduce the number of lives lost to suicide, with a delivery date for each action. Officials have recently conducted a stocktake on progress, which identified the majority of actions as being on track. We also continue to coordinate the National Suicide Prevention Strategy Advisory Group, which monitors the progress, delivery and continued evolution of the strategy.
Asked by: Harriett Baldwin (Conservative - West Worcestershire)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what additional tax liabilities were identified through compliance activity relating to tax relief claims in each of the last three tax years, broken down by relief where such information is held.
Answered by James Murray - Financial Secretary to the Treasury and Paymaster General
HMRC undertakes internal assessments of compliance risks to inform the deployment of its resources. It does not routinely publish detailed relief-level risk assessments or estimates as doing so could provide insight into HMRC’s compliance approach and undermine its ability to protect the Exchequer.
Asked by: Harriett Baldwin (Conservative - West Worcestershire)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what estimate he has made of the cost and economic impact of the Structures and Buildings Allowance.
Answered by James Murray - Financial Secretary to the Treasury and Paymaster General
The cost of the Structures and Buildings Allowance was £130m in 2023-24, the latest year of outturn data, and is forecasted to reach £310m in 2025-26. This can be found in the latest tax reliefs publication: Tax reliefs - GOV.UK
HMRC publishes estimates of the cost of tax reliefs, but these estimates do not explicitly model wider economic impacts or represent the amount that would necessarily be raised if a relief were withdrawn.
Asked by: Harriett Baldwin (Conservative - West Worcestershire)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment he has made of the cost and economic impact of Freeport tax reliefs.
Answered by James Murray - Financial Secretary to the Treasury and Paymaster General
The latest (2023-4) Freeport tax relief costs (excluding Business Rates) can be found here: https://www.gov.uk/government/statistics/tax-reliefs/tax-relief-statistics-january-2026. MHCLG published Business Rates reliefs statistics and forecasts here: https://www.gov.uk/government/statistics/national-non-domestic-rates-collected-by-councils-in-england-forecast-2026-to-2027/national-non-domestic-rates-collected-by-councils-in-england-forecast-for-2026-to-2027
The Government monitors Freeport performance through established governance and evaluation arrangements.