Asked by: James Wild (Conservative - North West Norfolk)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if she will take steps to prevent people who owe no tax from being charged HMRC late-filing penalties.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The tax system contains obligations, set out in law, to ensure that HMRC can collect the correct tax to fund vital public services. HMRC is bound by law to apply penalties where customers do not meet these obligations. Penalties also help to reassure customers who comply with their obligations that HMRC are applying the rules fairly and consistently.
For Self Assessment (SA), HMRC requires the information from customers in their tax returns to determine whether they have Income Tax to pay. Even if a customer has no tax to pay, the information provided can ensure taxpayers receive the benefits to which they are entitled, such as Tax-Free Childcare. The current policy and legislation on SA penalties has been in place since 2011.
The government will soon introduce a new penalty regime for late filing of SA returns and late payment of income tax. As well as reducing the penalties a customer can accumulate for filing late, this will introduce a further safeguard so people will not receive a financial penalty for a single failure to file on time. The penalties will focus on people who repeatedly file late.
Where HMRC charges a penalty, a customer can appeal. HMRC will cancel any penalties where they accept that a taxpayer no longer needs to be in SA or has a reasonable excuse for not filing their return on time.
HMRC regularly reviews its guidance and communications, including making it easier for customers to explain why they were unable to file their return and to inform HMRC if they no longer need to be in SA.
HMRC has dedicated support in place for those facing personal difficulties and encourages anyone struggling to meet their obligations to contact them as soon as possible by phone or online.
Asked by: James Wild (Conservative - North West Norfolk)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if she will make an assessment of the potential merits of (a) abolishing and (b) capping the penalty for a single missed tax return for people earning less than £50,000.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The tax system contains obligations, set out in law, to ensure that HMRC can collect the correct tax to fund vital public services. HMRC is bound by law to apply penalties where customers do not meet these obligations. Penalties also help to reassure customers who comply with their obligations that HMRC are applying the rules fairly and consistently.
For Self Assessment (SA), HMRC requires the information from customers in their tax returns to determine whether they have Income Tax to pay. Even if a customer has no tax to pay, the information provided can ensure taxpayers receive the benefits to which they are entitled, such as Tax-Free Childcare. The current policy and legislation on SA penalties has been in place since 2011.
The government will soon introduce a new penalty regime for late filing of SA returns and late payment of income tax. As well as reducing the penalties a customer can accumulate for filing late, this will introduce a further safeguard so people will not receive a financial penalty for a single failure to file on time. The penalties will focus on people who repeatedly file late.
Where HMRC charges a penalty, a customer can appeal. HMRC will cancel any penalties where they accept that a taxpayer no longer needs to be in SA or has a reasonable excuse for not filing their return on time.
HMRC regularly reviews its guidance and communications, including making it easier for customers to explain why they were unable to file their return and to inform HMRC if they no longer need to be in SA.
HMRC has dedicated support in place for those facing personal difficulties and encourages anyone struggling to meet their obligations to contact them as soon as possible by phone or online.
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 merits of reviewing HMRC late-filing penalties.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The tax system contains obligations, set out in law, to ensure that HMRC can collect the correct tax to fund vital public services. HMRC is bound by law to apply penalties where customers do not meet these obligations. Penalties also help to reassure customers who comply with their obligations that HMRC are applying the rules fairly and consistently.
For Self Assessment (SA), HMRC requires the information from customers in their tax returns to determine whether they have Income Tax to pay. Even if a customer has no tax to pay, the information provided can ensure taxpayers receive the benefits to which they are entitled, such as Tax-Free Childcare. The current policy and legislation on SA penalties has been in place since 2011.
The government will soon introduce a new penalty regime for late filing of SA returns and late payment of income tax. As well as reducing the penalties a customer can accumulate for filing late, this will introduce a further safeguard so people will not receive a financial penalty for a single failure to file on time. The penalties will focus on people who repeatedly file late.
Where HMRC charges a penalty, a customer can appeal. HMRC will cancel any penalties where they accept that a taxpayer no longer needs to be in SA or has a reasonable excuse for not filing their return on time.
HMRC regularly reviews its guidance and communications, including making it easier for customers to explain why they were unable to file their return and to inform HMRC if they no longer need to be in SA.
HMRC has dedicated support in place for those facing personal difficulties and encourages anyone struggling to meet their obligations to contact them as soon as possible by phone or online.
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 the proposed reforms in the Consultation on Reform of Landfill Tax in England and Northern Ireland, published on 28 April 2025 on costs to the average UK infrastructure project.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The government consulted on proposals for reform of Landfill Tax on 28 April following a call for evidence in 2021. The consultation closed on 28 July, and the government is currently considering responses.
As part of the consultation, the Government has received a wide range of views from stakeholders, including representatives from the construction sector. Reducing the amount of waste material sent to landfill remains a key environmental objective, supporting the transition to a circular economy. The government recently published a 10-year infrastructure strategy that set out the government’s long-term plan for economic, housing and social infrastructure to drive growth.
The Government will continue to work across government and engage with stakeholders, including the National Infrastructure and Service Transformation Authority, to assess the potential impacts on infrastructure projects. This approach will ensure that infrastructure delivery is supported while advancing circular economy objectives.
The government will respond to the consultation in due course.
Asked by: James Wild (Conservative - North West Norfolk)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what recent assessment she has made of the potential impact of the proposed abolition of the lower rate of Landfill Tax, included in the Consultation on Reform of Landfill Tax in England and Northern Ireland, published on 28 April 2025 on costs to (a) households and (b) the construction industry.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The government consulted on proposals for reform of Landfill Tax on 28 April following a call for evidence in 2021. The consultation closed on 28 July, and the government is currently considering responses.
As part of the consultation, the Government has received a wide range of views from stakeholders, including representatives from the construction sector. Reducing the amount of waste material sent to landfill remains a key environmental objective, supporting the transition to a circular economy. The government recently published a 10-year infrastructure strategy that set out the government’s long-term plan for economic, housing and social infrastructure to drive growth.
The Government will continue to work across government and engage with stakeholders, including the National Infrastructure and Service Transformation Authority, to assess the potential impacts on infrastructure projects. This approach will ensure that infrastructure delivery is supported while advancing circular economy objectives.
The government will respond to the consultation in due course.
Asked by: James Wild (Conservative - North West Norfolk)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what recent assessment she has made of the potential impact of the proposed reforms in the Consultation on Reform of Landfill Tax in England and Northern Ireland, published on 28 April 2025 on UK infrastructure projects.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The government consulted on proposals for reform of Landfill Tax on 28 April following a call for evidence in 2021. The consultation closed on 28 July, and the government is currently considering responses.
As part of the consultation, the Government has received a wide range of views from stakeholders, including representatives from the construction sector. Reducing the amount of waste material sent to landfill remains a key environmental objective, supporting the transition to a circular economy. The government recently published a 10-year infrastructure strategy that set out the government’s long-term plan for economic, housing and social infrastructure to drive growth.
The Government will continue to work across government and engage with stakeholders, including the National Infrastructure and Service Transformation Authority, to assess the potential impacts on infrastructure projects. This approach will ensure that infrastructure delivery is supported while advancing circular economy objectives.
The government will respond to the consultation in due course.
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 the proposed reforms in the Consultation on Reform of Landfill Tax in England and Northern Ireland, published on 28 April 2025 on the Government’s housebuilding target.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The government consulted on proposals for reform of Landfill Tax on 28 April following a call for evidence in 2021. The consultation closed on 28 July, and the government is currently considering responses.
The government is committed to delivering 1.5 million homes over 5 years as set out in the Plan for Change. The government are working with the Department for Housing, Communities and Local Government to assess these impacts and is considering the potential impacts of proposed Landfill Tax reforms on housing delivery and government targets.
The government will respond to the consultation in due course.
Asked by: James Wild (Conservative - North West Norfolk)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if she will make an assessment of the potential impact of her proposal for a remote betting and gaming duty on (a) rugby league, (b) snooker and (c) darts.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Government consultation on proposals to simplify the current gambling tax system by merging the three current taxes that cover remote (including online) gambling into one closed on 21 July 2025. Responses are now being analysed and a response to the consultation will be published at Autumn Budget 2025.
If any changes are made to gambling duties at a future Budget following the consultation, they will be accompanied by a Tax Information and Impact Note which will set out the expected impacts.
Asked by: James Wild (Conservative - North West Norfolk)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, with reference to her Department’s press release entitled Valuation Office Agency scrapped in government drive to slash inefficiencies, published on 28 April 2025, what estimate she has made of the potential impact of the expected 5 to 10 per cent of additional savings in VOA administrative costs by 2028-29 on full time equivalent.
Answered by James Murray - Chief Secretary to the Treasury
The potential impact of the expected additional savings in the Valuation Office Agency’s administrative costs and Full Time Equivalents (by 28/29) will be determined as detailed plans are developed and implemented.Asked by: James Wild (Conservative - North West Norfolk)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if she will publish each of the zero-based Departmental reviews undertaken by her Department.
Answered by Darren Jones - Minister for Intergovernmental Relations
Every department has undertaken a line-by-line review of its spending, committing to deliver at least 5% efficiencies and savings by the end of this Spending Review period. These efficiencies and savings are integral to department’s settlements. As part of the Spending Review, the OVFM have worked with departments to agree efficiency plans showing how almost £14bn of efficiencies will be delivered by 2028-29. These efficiencies contribute to the 5% and are set out in the Spending Review 2025 document.
These efficiencies and savings will now be delivered by departments as they plan and deliver their budgets for the years covered by the spending review.