Asked by: John Milne (Liberal Democrat - Horsham)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment his Department has made of the cumulative impact on small and medium-sized accountancy and tax advisory practices of (a) the mandatory Tax Adviser Registration scheme, (b) the lowered threshold from "dishonest conduct" to "sanctionable conduct" for agent penalties introduced by the Finance Act 2026, and (c) the proposed new criminal offence for reckless untrue statements or declarations in direct tax; and whether HMRC has evaluated whether the existing civil and criminal penalty framework is sufficient before introducing further enforcement powers.
Answered by James Murray - Financial Secretary to the Treasury and Paymaster General
The Government recognises the important role played by small and medium-sized accountancy and tax advisory practices in supporting taxpayers to meet their obligations.
The Government has consulted on these measures and published assessments of their expected impact. This includes consultations and tax information and impact notes covering mandatory tax adviser registration and the measures to tackle tax adviser-facilitated non-compliance.
HMRC is considering responses to the recent consultation on a proposed criminal offence for reckless untrue statements or declarations in direct tax. Final decisions are subject to the analysis of consultation responses, and the Government will publish its response in due course.
In developing the measures, the Government considered the existing civil and criminal framework and the case for further powers. HMRC will continue to engage with the sector and keep the operation and impact of the measures under review.
Asked by: John Milne (Liberal Democrat - Horsham)
Question to the Department for Energy Security & Net Zero:
To ask the Secretary of State for Energy Security and Net Zero, whether her Department made an impact assessment of the prioritisation of AI data centres in the grid connection process.
Answered by Martin McCluskey - Parliamentary Under-Secretary of State (Department for Energy Security and Net Zero)
In the recent consultation ‘Accelerating electricity network connections for strategic demand’ Government proposed new measures to prioritise grid connections for projects of the highest economic and social value. The consultation included analysis of the potential impact of these measures, which may apply to demand projects of all types, including AI data centres. Government will publish the consultation response in due course.
Asked by: John Milne (Liberal Democrat - Horsham)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment he has made of the suitability of Making Tax Digital's income and expense categories for taxpayers with multiple rural income sources, including farming, forestry, and residential and business lets with differing terms of business; and whether HMRC plans to review these categories ahead of the further mandation of Making Tax Digital for Income Tax in April 2027 and April 2028.
Answered by James Murray - Financial Secretary to the Treasury and Paymaster General
The government has worked with taxpayers, representative bodies and software developers to ensure Making Tax Digital (MTD) for Income Tax works well for businesses of all types and sizes.
Quarterly updates are not full tax returns. They are straightforward summaries of income and expenses drawn from digital records. When records are kept up to date, software can compile the information automatically, making updates quick and easy to submit. Because of their simplicity, many taxpayers will complete them without using an agent.
Quarterly updates encourage timely record keeping, helping to reduce errors, and simplify the end-of-year tax return because the information is already held in the software.
HMRC has published assessments of MTD’s impacts and continues to monitor customer experience as the service is rolled out.
MTD reporting categories are based on existing Self Assessment requirements. They reflect current Income Tax obligations while supporting digital record keeping and updates.
Asked by: John Milne (Liberal Democrat - Horsham)
Question to the Department for Business, Innovation, Science and Trade:
To ask the Secretary of State for Business, Innovation, Science and Trade, what actions, programmes and investment vehicles will be used to support agri-tech as a frontier industry under the Industrial Strategy.
Answered by Blair McDougall - Parliamentary Under-Secretary of State (Department for Business, Innovation, Science and Trade) (Jointly with the Department for Energy Security and Net Zero)
The Government is supporting agri-tech through targeted innovation, adoption, scale-up and export measures. In the Industrial Strategy, we committed to invest at least £200 million in the Farming Innovation Programme (FIP) by 2030, with £123 million available for FIP competitions in 2026/27, including Farming Innovation Investor Partnerships to crowd in private capital and grants to help farmers trial and adopt new technologies. Innovate UK programmes will help businesses commercialise and manufacture new products, while a new Agri-Tech Export Accelerator will support firms to pursue global opportunities. Agri-tech companies can also access wides support for skills, business finance and innovation.
Asked by: John Milne (Liberal Democrat - Horsham)
Question to the Department for Environment, Food and Rural Affairs:
To ask the Secretary of State for Environment, Food and Rural Affairs, pursuant to the answer of 29 April 2026 to Question HL16697 on Agriculture: Reservoirs, what assessment she has made of whether the current rate of large raised reservoir construction is sufficient to meet future agricultural water demand.
Answered by Emma Hardy - Minister of State (Department for Environment, Food and Rural Affairs)
The Government recognises that improved agricultural water resilience, is essential. The Environment Agency's (EA) National Framework for Water Resources 2025 sets out the future water needs of key sectors, including agriculture, to inform long-term water resources planning.
The Government is supporting the development of new farm reservoirs. The EA supported Water Resources East to publish new Farm Reservoir Guidance. Local Resource Options studies are also enabling small groups of farmers and growers to identify local projects including irrigation reservoirs.
Government recently announced funding of up to £15m through a new Water Management Grant for on-farm reservoirs.
We're also making changes through the planning system to make it easier for farmers to build on-farm reservoirs through express support for domestic food production in the revised National Planning Policy Framework and by bringing forward the publication of revised planning practice guidance on these to September.
Asked by: John Milne (Liberal Democrat - Horsham)
Question to the Department for Environment, Food and Rural Affairs:
To ask the Secretary of State for Environment, Food and Rural Affairs, what steps she is taking to support farmers to improve water resilience through on-farm reservoirs.
Answered by Emma Hardy - Minister of State (Department for Environment, Food and Rural Affairs)
The Government recognises that improved agricultural water resilience, is essential. The Environment Agency's (EA) National Framework for Water Resources 2025 sets out the future water needs of key sectors, including agriculture, to inform long-term water resources planning.
The Government is supporting the development of new farm reservoirs. The EA supported Water Resources East to publish new Farm Reservoir Guidance. Local Resource Options studies are also enabling small groups of farmers and growers to identify local projects including irrigation reservoirs.
Government recently announced funding of up to £15m through a new Water Management Grant for on-farm reservoirs.
We're also making changes through the planning system to make it easier for farmers to build on-farm reservoirs through express support for domestic food production in the revised National Planning Policy Framework and by bringing forward the publication of revised planning practice guidance on these to September.