Asked by: Kevin Hollinrake (Conservative - Thirsk and Malton)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what recent discussions she has had with representatives of the drinks industry about the potential impact of spirits taxation on pub profitability.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
Alcohol duty is charged at the point of production or importation of drinks, and is therefore not generally paid directly by pubs.
Further, the United Kingdon has an international obligation under WTO rules to treat imported and domestic products fairly. A duty-based tax incentive that applied only to domestic spirits producers is likely to be inconsistent with these legal obligations.
To support spirits producers, the Government has:
Treasury Ministers and officials have meetings with a wide variety of organisations in the public and private sectors as part of the process of policy development and delivery.
Details of ministerial and permanent secretary meetings with external organisations on departmental business are published on a quarterly basis and are available at: https://www.gov.uk/government/collections/hmt-ministers-meetings-hospitality-gifts-and-overseas-travel
Asked by: Kevin Hollinrake (Conservative - Thirsk and Malton)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether she has considered introducing tax incentives for pubs that promote UK spirits producers.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
Alcohol duty is charged at the point of production or importation of drinks, and is therefore not generally paid directly by pubs.
Further, the United Kingdon has an international obligation under WTO rules to treat imported and domestic products fairly. A duty-based tax incentive that applied only to domestic spirits producers is likely to be inconsistent with these legal obligations.
To support spirits producers, the Government has:
Treasury Ministers and officials have meetings with a wide variety of organisations in the public and private sectors as part of the process of policy development and delivery.
Details of ministerial and permanent secretary meetings with external organisations on departmental business are published on a quarterly basis and are available at: https://www.gov.uk/government/collections/hmt-ministers-meetings-hospitality-gifts-and-overseas-travel
Asked by: Kevin Hollinrake (Conservative - Thirsk and Malton)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, under what terms was Katie Martin appointed.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
Katie Martin was appointed as a special adviser to the Chancellor on 5th July 2024. She has now resigned from that position, with her employment formally ending on 17th December 2025. From January 2026, she will become Business Adviser to the Chanceller. Details of that appointment will be made public in due course.Asked by: Kevin Hollinrake (Conservative - Thirsk and Malton)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of the increase in employer National Insurance contributions on pubs with significant spirits sales.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The government published a Tax Information and Impact Note (TIIN) which set out the impact of the changes, including for businesses, to employer NICs alongside the introduction of the Bill.
The Government decided to protect the smallest businesses from these changes by increasing the Employment Allowance from £5,000 to £10,500. This means that this year, 865,000 employers will pay no NICs at all, and more than half of all employers will either gain or will see no change. It means employers will be able to employ up to four full-time workers on the National Living Wage without paying employer NICs. Businesses will still be able to claim employer NICs reliefs including those for under-21s and under-25 apprentices.
At Budget 2025, the government asked licensing authorities in England and Wales to explicitly consider the need to promote growth and deliver economic benefits in their decisions and set this out in the first National Licensing Policy Framework.
Asked by: Kevin Hollinrake (Conservative - Thirsk and Malton)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether the Treasury has approved a severance payment for Lord Mandelson.
Answered by James Murray - Chief Secretary to the Treasury
The termination of Lord Mandelson’s contract was subject to normal HR processes within the Foreign, Commonwealth and Development Office (FCDO).
Where appropriate, severance payments for FCDO employees are reported in the departmental annual reports and accounts.
Asked by: Kevin Hollinrake (Conservative - Thirsk and Malton)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what recent estimate her Department has made of the average spirits duty paid annually by a typical community pub.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
HMRC does not hold data on alcohol duty paid on alcohol sold in pubs. Alcohol duty is paid at the point of production or import and would not generally be paid directly by pubs.
Asked by: Kevin Hollinrake (Conservative - Thirsk and Malton)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to the answer of 17 November 2025, to Question 89478, on Chinese Embassy: Planning Permission, if she will list each date that she has met representatives of the Chinese Government.
Answered by Lucy Rigby - Economic Secretary (HM Treasury)
As stated in my previous answer, the Chancellor has engaged with the Chinese Government on a number of occasions to discuss economic and financial issues. Data on ministers' overseas travel and meetings with external individuals and organisations is published every quarter. This can be found here and here.
Asked by: Kevin Hollinrake (Conservative - Thirsk and Malton)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether a second homes council tax premium has been paid for her Ministerial residence since 1 April 2025.
Answered by Lucy Rigby - Economic Secretary (HM Treasury)
All council tax due on the Chancellor’s Ministerial residence has been paid in full.
Asked by: Kevin Hollinrake (Conservative - Thirsk and Malton)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what guidance HMRC has produced on the (a) Stamp Duty and (b) Capital Gains Tax liability of selling a stake in a dwelling to a trust.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
HMRC has published information on Stamp Duty Land Tax (SDLT) here: http://www.gov.uk/stamp-duty-land-tax.
Guidance on the transfer of ownership of land or property in different situations has also been provided: http://www.gov.uk/guidance/sdlt-transferring-ownership-of-land-or-property.
Guidance on the application of SDLT for trusts is available in HMRC’s SDLT Manual at SDLTM31700 onwards, which includes:
· bare trustees purchasing land (including dwellings) at SDLTM31710
· trustees of a settlement purchasing land (including dwellings) at SDLTM31720
HMRC has also published information on Capital Gains Tax, including on the disposal of assets to a trust, which includes selling a stake in a property to a trust. This information can be found here: https://www.gov.uk/trusts-taxes/trusts-and-capital-gains-tax. Further detailed guidance can be found in the Capital Gains Manual: https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual.
Asked by: Kevin Hollinrake (Conservative - Thirsk and Malton)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to the Answer of 21 October 2025 to Question 76827 on Jeffery Epstein, which public body holds the records of Ministerial meetings and correspondence for 2009-10.
Answered by Lucy Rigby - Economic Secretary (HM Treasury)
Records of HM Treasury ministerial meetings are published from May 2010 onwards. Records of HM Treasury ministerial meetings and correspondence prior to this date are held within HM Treasury’s archives.