Asked by: Kevin Hollinrake (Conservative - Thirsk and Malton)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, with reference to the Answer of 8 January 2026 to Question 101771 on Ministers: Official Residences, whether the council tax paid on the Chancellor’s official ministerial residence is (a) 100% or (b) 200% of the Band H rate.
Answered by Lucy Rigby - Economic Secretary (HM Treasury)
As set out in the answer to Question 101771, the Chancellor pays full council tax on the flat above 10 Downing Street as her primary residence.
Asked by: Kevin Hollinrake (Conservative - Thirsk and Malton)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, with reference to the answer of 2 March 2026 to Question 113785 on Self-employed: Statistics, what assessment she has made of the potential merits of the Government collecting statistics on self-employment income.
Answered by Dan Tomlinson - Exchequer Secretary (Cabinet Office) (Jointly with HM Treasury)
HMRC collects information on self-employment income through tax returns submitted by self-employed individuals. Statistics relating to self-employment income are published and can be found as part of HMRC’s Survey of Personal Incomes (SPI), which is one of the Government’s principal sources of information on personal incomes and Income Tax liabilities. Statistics on self-employment income are presented in Tables 3.9 and 3.10 of the latest SPI publication. The latest published SPI statistics are linked below:
https://www.gov.uk/government/statistics/personal-incomes-statistics-for-the-tax-year-2023-to-2024
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 May 2026, to Question 2120, on Cryptocurrencies, and further to the HMT press release, "UK cracks down on backdoor Russian sanctions evasion with tough new measures", of 26 May 2026, what assessment has (a) HMT and (b) the Financial Conduct Authority, made of whether the Tether cryptocurrency is connected with (i) money-laundering and (ii) sanctions evasion.
Answered by Rachel Blake
HMT has assessed that cryptocurrencies, including USD Tether, are increasingly involved in sanctions evasion activity.
OFSI’s Cryptoasset Threat Assessment was published in July 2025 and highlighted the use of USD Tether by designated Russian cryptoasset exchanges, including Garantex and Grinex, and Russian money laundering groups. The assessment highlighted the exploitation of stablecoins, including USD Tether, by DPRK (North Korean) IT workers. The assessment also highlighted that, since 2022, Iran has increased its usage of cryptoassets as payment in foreign trade, including through the prevalent use of USD Tether.
Asked by: Kevin Hollinrake (Conservative - Thirsk and Malton)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what plans she has to levy a penalty on holding cash in a Stocks and Shares ISA.
Answered by Rachel Blake
From April 2027, the Cash ISA annual limit will be reduced to £12,000 while the limit for Stocks and Shares and Innovative Finance ISA (non-Cash ISAs) will remain at £20,000. The Cash ISA limit for those aged 65 and over will remain at £20,000.
To support this change, a number of rules will be introduced to ensure the policy achieves its objective of encouraging retail investment and supporting better returns for savers. The new rules will minimise the opportunity for the lower Cash ISA limit to be circumvented, while preserving the flexibility needed for legitimate investment activity within non-Cash ISAs. A flat rate charge of 22% will apply from April 2027 to any interest or alternative finance return paid on cash held within a non-Cash ISA to discourage long-term cash holdings. Further details of the changes are in the ISA reform 2027 published factsheet:
ISA reform 2027: anti-circumvention rules factsheet - GOV.UK
Asked by: Kevin Hollinrake (Conservative - Thirsk and Malton)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what guidance has (a) HM Treasury and (b) the FCA given to financial institutions on removing an individual from being treated as a Political Exposed Person from their records once they cease to meet the definition of a PEP under FCA guidance.
Answered by Rachel Blake
The FCA publishes guidance on the requirements of the Money Laundering Regulations (MLRs) with regard to politically exposed persons (PEPs). The guidance is clear that financial institutions must treat PEPs as a PEP for at least 12 months after they leave office, and should apply enhanced due diligence (EDD) measures beyond that only in higher risk circumstances. The guidance is also clear that family members of PEPs should cease to be subject to EDD measures as soon as the person is no longer a PEP, absent any other higher risk factors.
Asked by: Kevin Hollinrake (Conservative - Thirsk and Malton)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, with reference to the Answer of 6 November 2002 to Question 78643 on Ministers (Tax), whether the policy of a tax exemption on the benefit in kind of Ministerial accommodation includes council tax.
Answered by Dan Tomlinson - Exchequer Secretary (Cabinet Office) (Jointly with HM Treasury)
The tax rules for employment-related living accommodation apply to Government ministers in the same way as they do to all employees.
Information on the living accommodation exemption is set out in HMRC’s guidance at: www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim11332
Asked by: Kevin Hollinrake (Conservative - Thirsk and Malton)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what guidance HMRC has issued on second homes stamp duty tax (a) avoidance and (b) evasion, and the level of the penalties that should be applied.
Answered by Dan Tomlinson - Exchequer Secretary (Cabinet Office) (Jointly with HM Treasury)
HMRC’s guidance on purchases of additional dwellings is set out at the links below:
GOV.uk guidance
https://www.gov.uk/guidance/stamp-duty-land-tax-buying-an-additional-residential-property
HMRC Stamp Duty Land Tax manual -
https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm09735
SDLT penalties for inaccurate returns are charged under Schedule 24 Finance Act 2007. HMRC’s approach to compliance (including Schedule 24 penalties) is set out in its Compliance Handbook. The Compliance Handbook pages on penalties can be found at the links below:
Compliance Handbook “Charging Penalties”
https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch400000
Compliance Handbook “Charging Penalties: establishing penalty behaviour”
https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch402050
Asked by: Kevin Hollinrake (Conservative - Thirsk and Malton)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, with reference to the Answer of 13 January 2026 to Question 102817 on Public Houses: Business Rates, in which dataset and table number is the requested information provided by billing authority area for (a) 226 and (b) 227 special category codes.
Answered by Dan Tomlinson - Exchequer Secretary (Cabinet Office) (Jointly with HM Treasury)
The Valuation Office Agency published data comparing changes between the 2023 non-domestic rating lists and 2026 draft non-domestic rating lists on GOV.UK.
These statistics were released alongside the publication of the 2026 draft list.
They contain information about changes in the mean Rateable Value of public houses (RVL_5 _1, Row 13) and changes by administrative area (RVL_2_1). A data set collating the two is not published.
Asked by: Kevin Hollinrake (Conservative - Thirsk and Malton)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether (a) her Department or (b) HMRC has undertaken (i) research and (ii) analysis on the potential impact of the level of the combined marginal rate of income tax and employee National Insurance contributions on incomes between £100,000 and £125,140 on work incentives, including the effect of student loan deductions.
Answered by Dan Tomlinson - Exchequer Secretary (Cabinet Office) (Jointly with HM Treasury)
The Government recognises that taxpayers earning between £100,000 and £125,140 face a higher marginal tax rate due to the tapering of the tax-free Personal Allowance, introduced in 2010-11.
A breakdown of income tax liabilities is published by HMRC, and the most recent update from June 2025 is available at: https://www.gov.uk/government/statistics/income-tax-liabilities-statistics-tax-year-2022-to-2023-to-tax-year-2025-to-2026
The Plan 2 Student Loan Scheme was introduced in 2012 under the Conservative and Liberal Democrat Coalition Government.
We will continue to keep the terms of the system under review to ensure the system protects taxpayers and students now and in the future.
Asked by: Kevin Hollinrake (Conservative - Thirsk and Malton)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what discussions she has had with the Financial Conduct Authority on the potential impact of insurers failing to proactively contact affected policyholders on the level of risk of limitation periods for Covid Business Interruption claims expiring.
Answered by Rachel Blake
The Government meets regularly with the Financial Conduct Authority (FCA) to discuss a variety of issues, including in relation to insurance markets. The FCA, as the independent regulator for financial services, sets the conduct standards required of insurance firms. This includes rules requiring insurers to handle claims fairly and promptly.
The Supreme Court published its final judgment in the FCA’s Business Interruption Insurance test case in 2021. At the time of the judgment, the FCA set out its expectation that insurers should communicate to all impacted policyholders what the judgment meant for their claim and should move quickly to resolve claims as determined by the judgment.
The FCA court case did not cover all potential issues with business interruption policies. The FCA has been clear that, in the event of further court rulings, insurers will need to consider carefully how the rulings impact claims they have already decided.
The FCA is continuing to supervise firms to ensure they are meeting their expectations and has robust powers to take action where necessary.