Asked by: James Wild (Conservative - North West Norfolk)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, with reference to the response of the Minister for Pensions of 23 March 2026, Official Report, column 95, on the National Insurance Contributions (Employer Pension Contributions) Bill, whether her estimate of the proportion of contributions over £2,000 that are from additional rate taxpayers also includes higher rate taxpayers.
Answered by Torsten Bell - Parliamentary Secretary (HM Treasury)
The government is taking a pragmatic, balanced approach by introducing a cap which protects ordinary workers and limits the impact on employers, while ensuring that the system remains fiscally sustainable. 87% of pension contributions made via salary sacrifice above £2,000 are forecast to come from higher and additional rate taxpayers.
The £2,000 cap protects 74% of basic rate taxpayers using salary sacrifice. This means that three quarters of those earning up to £50,270 a year who use salary sacrifice will be unaffected.
Asked by: James Wild (Conservative - North West Norfolk)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment her Department has made of the adequacy of support available to households using heating oil, in the context of rising global oil prices linked to the conflict in Iran.
Answered by James Murray - Chief Secretary to the Treasury
The government has acted quickly to provide £53m in timely, targeted support to vulnerable households, struggling with the rising price of heating oil, predominantly in rural communities.
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 impact on Exchequer revenues of high net worth individuals leaving the UK in each year since 2024.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
There is no single agreed definition of a high net worth individual, and taxpayers are not always required to inform HM Revenue and Customs when they leave the UK. Some individuals may submit a P85 after leaving the UK if they are seeking a repayment of income tax, but this is not required in all cases.
Taxpayers within Self Assessment can indicate that they have become non‑resident. Self Assessment tax returns for the 2025–26 tax year are not due until 31 January 2027.
The reforms to the tax treatment of non-domiciled individuals have been specifically designed to make the UK competitive, with a modern, simple tax regime that is also fair. The introduction of a residence-based tax system is expected to raise £39.5bn by 2030-31 (as costed by the OBR last autumn), and the OBR have said that there is no firm evidence to change the estimated impact of the reforms on migration. As set out at Budget 2025, the Chancellor has been clear that she will continue to assess the regime to ensure it strikes the right balance, including on competitiveness.
Asked by: James Wild (Conservative - North West Norfolk)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what engagement her Department has had with (a) the British Ports Association, (b) individual port operators and (c) river and canal authorities regarding the proposal to remove landfill tax exemptions relevant to dredging and port maintenance.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Government recognises the vital role that the ports sector plays in supporting the government’s objectives on transport and infrastructure. At the Budget, the Government announced it would legislate to remove the Landfill Tax exemption for stabilisers used in dredged material from April 2027.
This decision followed a consultation on reforms to Landfill Tax during which the government engaged with a range of stakeholders from key sectors. This decision will not prevent the use of stabilisers, but it will encourage businesses to limit their use to what is necessary.
The Government does not expect the change to have a significant impact on flood risk management as most material removed during routine waterway maintenance of rivers and canals is reused locally and deposited adjacent to the channel, avoiding the need for disposal at landfill sites.
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 the potential impact on UK ports and harbour authorities of removing the landfill tax exemption for dredged material and stabilisers used in the treatment of dredgings from April 2027.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Government recognises the vital role that the ports sector plays in supporting the government’s objectives on transport and infrastructure. At the Budget, the Government announced it would legislate to remove the Landfill Tax exemption for stabilisers used in dredged material from April 2027.
This decision followed a consultation on reforms to Landfill Tax during which the government engaged with a range of stakeholders from key sectors. This decision will not prevent the use of stabilisers, but it will encourage businesses to limit their use to what is necessary.
The Government does not expect the change to have a significant impact on flood risk management as most material removed during routine waterway maintenance of rivers and canals is reused locally and deposited adjacent to the channel, avoiding the need for disposal at landfill sites.
Asked by: James Wild (Conservative - North West Norfolk)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, with reference to the proposed removal of landfill tax exemptions for stabilisers used in dredged material, what assessment she has made of the potential environmental consequences of (a) delays to dredging, (b) reduced maintenance of contaminated waterways and (c) any resulting increase in flood risk.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Government recognises the vital role that the ports sector plays in supporting the government’s objectives on transport and infrastructure. At the Budget, the Government announced it would legislate to remove the Landfill Tax exemption for stabilisers used in dredged material from April 2027.
This decision followed a consultation on reforms to Landfill Tax during which the government engaged with a range of stakeholders from key sectors. This decision will not prevent the use of stabilisers, but it will encourage businesses to limit their use to what is necessary.
The Government does not expect the change to have a significant impact on flood risk management as most material removed during routine waterway maintenance of rivers and canals is reused locally and deposited adjacent to the channel, avoiding the need for disposal at landfill sites.
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 the potential impact of removing landfill tax exemptions relevant to ports on the viability of major industrial and green energy projects around UK waterways, including projects relating to flood protection and renewable energy.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Government recognises the vital role that the ports sector plays in supporting the government’s objectives on transport and infrastructure. At the Budget, the Government announced it would legislate to remove the Landfill Tax exemption for stabilisers used in dredged material from April 2027.
This decision followed a consultation on reforms to Landfill Tax during which the government engaged with a range of stakeholders from key sectors. This decision will not prevent the use of stabilisers, but it will encourage businesses to limit their use to what is necessary.
The Government does not expect the change to have a significant impact on flood risk management as most material removed during routine waterway maintenance of rivers and canals is reused locally and deposited adjacent to the channel, avoiding the need for disposal at landfill sites.
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 number of high net worth individuals who have left the UK in each year since 2024.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
There is no single agreed definition of a high net worth individual, and taxpayers are not always required to inform HM Revenue and Customs when they leave the UK. Some individuals may submit a P85 after leaving the UK if they are seeking a repayment of income tax, but this is not required in all cases.
Taxpayers within Self Assessment can indicate that they have become non‑resident. Self Assessment tax returns for the 2025–26 tax year are not due until 31 January 2027.
The reforms to the tax treatment of non-domiciled individuals have been specifically designed to make the UK competitive, with a modern, simple tax regime that is also fair. The introduction of a residence-based tax system is expected to raise £39.5bn by 2030-31 (as costed by the OBR last autumn), and the OBR have said that there is no firm evidence to change the estimated impact of the reforms on migration. As set out at Budget 2025, the Chancellor has been clear that she will continue to assess the regime to ensure it strikes the right balance, including on competitiveness.
Asked by: James Wild (Conservative - North West Norfolk)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment has she made of the impact of section 57 of the Finance Act 2012 on (a) investment costs for charities and (b) the ability of charities to access the low‑cost, tax‑efficient vehicles available to pension schemes.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Government recognises that generating investment returns can be important for supporting charitable purposes and that access to appropriate, cost effective investment vehicles is an important consideration for the sector. Charities are able to invest through a range of authorised UK fund structures designed to meet their needs, including Charity Authorised Investment Funds (CAIFs), which give a favourable tax treatment to eligible UK charities.
The Government has received representations in relation to the application of s57 of the Finance Act 2012 to charities. These are being considered through the normal policy processes.
Asked by: James Wild (Conservative - North West Norfolk)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what discussions she has had with the Secretary of State for Culture, Media and Sport on launching a full review of Gift Aid, including digital automation and linking donations to personal tax accounts.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
HMRC has worked collaboratively with a broad range of charity sector stakeholders and other government departments including DCMS to explore the potential of the Future of Gift Aid project and wider Gift Aid modernisation.