Asked by: Helen Whately (Conservative - Faversham and Mid Kent)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what is the total amount of Child Benefit paid to non-UK nationals since July 2024, broken down by month; and what proportion of that amount was paid for children who don’t reside in the UK.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
HMRC no longer produce a breakdown of Child benefit claimed by nationality.
This release was discontinued following user consultation.
The latest publication was in August 2022. Income Tax, National Insurance contributions, Tax Credits and Child Benefit Statistics for Non-UK Nationals: 2019 to 2020 - GOV.UK
Asked by: Helen Whately (Conservative - Faversham and Mid Kent)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of the salary sacrifice policy announced in the Autumn Budget 2025 on individual pension savings.
Answered by Torsten Bell - Parliamentary Secretary (HM Treasury)
A Tax Information and Impact Note (TIIN) was published alongside the introduction of the Bill containing the changes to pensions salary sacrifice.
The Office for Budget Responsibility’s (OBR) November 2025 Economic and Fiscal Outlook (EFO) sets out that there is not expected to be a material impact on labour supply from this measure. The OBR also do not expect a material impact on savings behaviour as a result of Budget 2025 tax changes.
The government supports all individuals to save into pensions through a generous system of income tax and NICs reliefs worth over £70 billion a year.
Asked by: Helen Whately (Conservative - Faversham and Mid Kent)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of the salary sacrifice cap policy announced in the Autumn Budget 2025 on employee hours worked in (a) the private sector and (b) the public sector.
Answered by Torsten Bell - Parliamentary Secretary (HM Treasury)
A Tax Information and Impact Note (TIIN) was published alongside the introduction of the Bill containing the changes to pensions salary sacrifice.
The Office for Budget Responsibility’s (OBR) November 2025 Economic and Fiscal Outlook (EFO) sets out that there is not expected to be a material impact on labour supply from this measure. The OBR also do not expect a material impact on savings behaviour as a result of Budget 2025 tax changes.
The government supports all individuals to save into pensions through a generous system of income tax and NICs reliefs worth over £70 billion a year.
Asked by: Helen Whately (Conservative - Faversham and Mid Kent)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of the salary sacrifice policy announced in the Autumn Budget 2025 on pensions and hours worked by (a) sex, (b) age and (c) NUTS region.
Answered by Torsten Bell - Parliamentary Secretary (HM Treasury)
A Tax Information and Impact Note (TIIN) was published alongside the introduction of the Bill containing the changes to pensions salary sacrifice.
The Office for Budget Responsibility’s (OBR) November 2025 Economic and Fiscal Outlook (EFO) sets out that there is not expected to be a material impact on labour supply from this measure. The OBR also do not expect a material impact on savings behaviour as a result of Budget 2025 tax changes.
The government supports all individuals to save into pensions through a generous system of income tax and NICs reliefs worth over £70 billion a year.
Asked by: Helen Whately (Conservative - Faversham and Mid Kent)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of the salary sacrifice policy announced in the Autumn Budget 2025 on hours worked by people near tax cliff edges.
Answered by Torsten Bell - Parliamentary Secretary (HM Treasury)
A Tax Information and Impact Note (TIIN) was published alongside the introduction of the Bill containing the changes to pensions salary sacrifice.
The Office for Budget Responsibility’s (OBR) November 2025 Economic and Fiscal Outlook (EFO) sets out that there is not expected to be a material impact on labour supply from this measure. The OBR also do not expect a material impact on savings behaviour as a result of Budget 2025 tax changes.
The government supports all individuals to save into pensions through a generous system of income tax and NICs reliefs worth over £70 billion a year.
Asked by: Helen Whately (Conservative - Faversham and Mid Kent)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of the salary sacrifice policy announced in the Autumn Budget 2025 on overall hours withdrawn by employees.
Answered by Torsten Bell - Parliamentary Secretary (HM Treasury)
A Tax Information and Impact Note (TIIN) was published alongside the introduction of the Bill containing the changes to pensions salary sacrifice.
The Office for Budget Responsibility’s (OBR) November 2025 Economic and Fiscal Outlook (EFO) sets out that there is not expected to be a material impact on labour supply from this measure. The OBR also do not expect a material impact on savings behaviour as a result of Budget 2025 tax changes.
The government supports all individuals to save into pensions through a generous system of income tax and NICs reliefs worth over £70 billion a year.
Asked by: Helen Whately (Conservative - Faversham and Mid Kent)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how much insurance premium tax was collected from each type of insurance product in the latest year for which data is available.
Answered by Lucy Rigby - Economic Secretary (HM Treasury)
HMRC publishes annual statistics on IPT receipts and liabilities within the publication titled “Insurance Premium Tax (IPT) Bulletin” which can be found at the following link: https://www.gov.uk/government/statistics/insurance-premium-tax-ipt-bulletin
However HMRC does not hold the information requested as to how much insurance premium tax was collected from each type of insurance product.
This is because Insurance Premium Tax returns do not include a breakdown of the tax due on different types of products, as this may impose an excessive administrative burden on customers.
HMRC does however include the split between the standard rate and higher rate of insurance premium tax as part of our published annual statistics on IPT receipts and liabilities.
Asked by: Helen Whately (Conservative - Faversham and Mid Kent)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of recent changes to salary sacrifice arrangements on employees’ pension savings.
Answered by Torsten Bell - Parliamentary Secretary (HM Treasury)
A Tax Information and Impact Note (TIIN) was published alongside the introduction of the Bill containing the changes to pensions salary sacrifice.
Asked by: Helen Whately (Conservative - Faversham and Mid Kent)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, wow many employees in the United Kingdom take part in a salary sacrifice scheme in the (a) public and (b) private sectors.
Answered by Torsten Bell - Parliamentary Secretary (HM Treasury)
Salary sacrifice arrangement can cover multiple non-cash benefits, including cars, pensions, bicycles and workplace nurseries.
HMRC does not hold administrative data on the number of employers offering and employees using salary sacrifice schemes. However, estimates based on other information are held.
Pension contributions
HMRC analysis of the Annual Survey of Hours and Earnings (ASHE) suggests that around 7.7 million employees made salary sacrifice pension contributions in 2024.
Cycle to Work scheme
HMRC’s non-structural tax relief statistics publication sets out the estimated number of participants in the cycle to work scheme (link below).
Non-structural tax reliefs - GOV.UK
It is assumed that most would use the scheme via salary sacrifice given the tax savings.
Asked by: Helen Whately (Conservative - Faversham and Mid Kent)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if she will publish the methodology and assumptions behind HMRC’s 2024 forecast that Motability’s VAT reliefs will have cost £1.21 billion in 2024-25.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
HMRC publishes estimates of the costs of tax reliefs in its annual Non-structural tax relief statistics publication.
The last publication on 5 December 2024 showed an estimate and forecast for the financial years 2023-24 and 2024-25 of £1,210m for the relief “Vehicles and other supplies to disabled people (vehicles only)”. This includes the cost of VAT reliefs for supplies of vehicles to disabled people, including but not limited to Motability.