Asked by: James Wild (Conservative - North West Norfolk)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment his Department has made of the potential impact of changes to the business rates multiplier on warehouses and logistics infrastructure on inflation since April 2026.
Answered by James Murray - Financial Secretary to the Treasury and Paymaster General
The Government has introduced a higher rate on the most valuable properties, which includes large distribution warehouses such as those used by online giants, to sustainably fund a tax cut for retail, hospitality and leisure properties with RVs below £500,000, which make up the backbone of England's high streets.
The OBR is responsible for forecasting the impact of Government policy decisions on inflation. The OBR has not published a specific estimate of the impact of the business rates multiplier on warehouses and logistics infrastructure on inflation.
Asked by: James Wild (Conservative - North West Norfolk)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment his Department has made of the potential impact of changes in the levels of fuel duty on (a) logistics business costs and (b) inflation in 2027.
Answered by James Murray - Financial Secretary to the Treasury and Paymaster General
The Government recognises pressures from fuel price increases linked to the Middle East conflict. As announced in May, as part of a £600 million package, there will be no rise in fuel duty this year and the temporary 5p fuel duty cut has been extended until 31 December 2026. Hauliers will benefit from the extension of the 5p fuel duty cut, with diesel 11p per litre cheaper throughout 2026 than it would have been compared to plans inherited from the previous parliament. This action is in addition to targeted support through a holiday from HGV VED (road tax) for 12 months from 1 July 2026 for the majority of HGVs.
The Chancellor makes decisions on tax policy at discal events, and does not routinely comment on proposals.
Asked by: James Wild (Conservative - North West Norfolk)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, when the Chief Executive of HMRC plans to respond to the urgent correspondence from the hon. member for North West Norfolk sent on the 8 September 2026 under case ref JW45776.
Answered by James Murray - Financial Secretary to the Treasury and Paymaster General
HMRC issued a reply on 25 September 2026.
Asked by: James Wild (Conservative - North West Norfolk)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment he has made of the levels of GDP growth per capita in each postcode in the United Kingdom since July 2024.
Answered by Torsten Bell - Parliamentary Secretary (HM Treasury)
The Office for National Statistics publishes regional GDP per capita statistics on an annual basis. The latest data, published in 2025, cover the period up to 2023.
Asked by: James Wild (Conservative - North West Norfolk)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment she has made of HM Revenue and Custom’s readiness to implement the vaping products duty stamp scheme on schedule.
Answered by Dan Tomlinson - Exchequer Secretary (Cabinet Office) (Jointly with HM Treasury)
The Government is introducing Vaping Products Duty and the Vaping Duty Stamps scheme to make vaping less accessible to young people and non-smokers, while raising revenue to support vital public services, including the NHS and smoking cessation initiatives. The Vaping Duty Stamps scheme will provide HMRC with greater oversight of the vaping market and strengthen its ability to target fraud and criminality.
HMRC remains confident that both the Vaping Products Duty and the Vaping Duty Stamps scheme will go live on 1 October 2026.
However, recognising industry feedback that some businesses may struggle to implement all of the changes required by then, HMRC has recently decided to extend the "transitional stamp" arrangements of the scheme for an additional three months.
This means businesses who are not ready to use the full digital features of the scheme can instead use a highly secure stamp without digital elements until the end of the year. This will support legitimate businesses to meet their legal requirements. The full digital scheme will be in operation for businesses who are ready to integrate with it.
Every new vaping product must be duty paid and must carry either a transitional stamp or a digitally enhanced stamp from 1 October.
Asked by: James Wild (Conservative - North West Norfolk)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what contingency measures HM Revenue and Customs has developed in the event that the digital duty stamp system for vaping products is not fully operational by 1 October 2026.
Answered by Dan Tomlinson - Exchequer Secretary (Cabinet Office) (Jointly with HM Treasury)
Vaping Products Duty and the Vaping Duty Stamp scheme will be fully operational on 1 October 2026. Recognising industry feedback that some businesses may struggle to implement all of the changes required on day one of the scheme, HMRC has recently decided to extend the "transitional stamp" arrangements of the scheme for an additional three months.
This means businesses who are not ready to use the full digital features of the scheme, can instead use a highly secure stamp without digital elements until the end of the year. This will support legitimate businesses to meet their legal requirements. The full digital scheme will be in operation for businesses who are ready to integrate with it.
Every new vaping product must be duty paid and must carry either a transitional stamp or a digitally enhanced stamp from 1 October.
Asked by: James Wild (Conservative - North West Norfolk)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, when HM Revenue and Customs plan to issue retailer-facing guidance on their requirements under the vaping products duty stamp scheme.
Answered by Dan Tomlinson - Exchequer Secretary (Cabinet Office) (Jointly with HM Treasury)
HMRC published retailer-facing guidance on 9 July 2026.
The guidance explains what is required of both retailers and wholesalers for Vaping Products Duty and the Vaping Duty Stamps scheme. Retailers can find this guidance by searching “Handling wholesale or retail vaping products in the UK” on GOV.UK.
Asked by: James Wild (Conservative - North West Norfolk)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether her Department holds data or evidence indicating that Section 43 (5) of the Finance Act 1996 causes compliance issues or unintended outcomes.
Answered by Dan Tomlinson - Exchequer Secretary (Cabinet Office) (Jointly with HM Treasury)
Following last year’s consultation on reforms to Landfill Tax, at Budget 2025 the Government announced it would remove stabilisers from the exemption for dredged material from April 2027. This reform will encourage businesses to limit the amount of stabilisers used to the amount necessary and incentivise alternative recycling techniques.
Throughout the consultation period and subsequently, the Government engaged with a range of stakeholders from key sectors and has carefully reviewed evidence presented to assess the impact on the market for Air Pollution Control Residues (APCr).
Eligibility for the lower rate of Landfill Tax is set out in the Qualifying Material Order and accompanying guidance; hazardous materials such as APCr are not eligible for the lower rate.
Draft legislation was published for consultation at Legislation Day on 13 July to implement the removal of the exemption for stabilisers used in dredged material from April 2027 and the Government welcomes views from stakeholders on the draft legislation by 7 September.
Asked by: James Wild (Conservative - North West Norfolk)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what estimate she has made of the annual tonnage of Air Pollution Control Residues used as a stabiliser to dehydrate dredgings under Section 43 (5) of the Finance Act 1996.
Answered by Dan Tomlinson - Exchequer Secretary (Cabinet Office) (Jointly with HM Treasury)
Following last year’s consultation on reforms to Landfill Tax, at Budget 2025 the Government announced it would remove stabilisers from the exemption for dredged material from April 2027. This reform will encourage businesses to limit the amount of stabilisers used to the amount necessary and incentivise alternative recycling techniques.
Throughout the consultation period and subsequently, the Government engaged with a range of stakeholders from key sectors and has carefully reviewed evidence presented to assess the impact on the market for Air Pollution Control Residues (APCr).
Eligibility for the lower rate of Landfill Tax is set out in the Qualifying Material Order and accompanying guidance; hazardous materials such as APCr are not eligible for the lower rate.
Draft legislation was published for consultation at Legislation Day on 13 July to implement the removal of the exemption for stabilisers used in dredged material from April 2027 and the Government welcomes views from stakeholders on the draft legislation by 7 September.
Asked by: James Wild (Conservative - North West Norfolk)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what estimate she has made of the tonnage of Air Pollution Control Residues committed to non- landfill treatments in the most recent year for which data is available.
Answered by Dan Tomlinson - Exchequer Secretary (Cabinet Office) (Jointly with HM Treasury)
Following last year’s consultation on reforms to Landfill Tax, at Budget 2025 the Government announced it would remove stabilisers from the exemption for dredged material from April 2027. This reform will encourage businesses to limit the amount of stabilisers used to the amount necessary and incentivise alternative recycling techniques.
Throughout the consultation period and subsequently, the Government engaged with a range of stakeholders from key sectors and has carefully reviewed evidence presented to assess the impact on the market for Air Pollution Control Residues (APCr).
Eligibility for the lower rate of Landfill Tax is set out in the Qualifying Material Order and accompanying guidance; hazardous materials such as APCr are not eligible for the lower rate.
Draft legislation was published for consultation at Legislation Day on 13 July to implement the removal of the exemption for stabilisers used in dredged material from April 2027 and the Government welcomes views from stakeholders on the draft legislation by 7 September.