Asked by: Kirsty Blackman (Scottish National Party - Aberdeen North)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what was the total value paid by Police Scotland in employer’s National Insurance contributions in the financial year 2025-26.
Answered by James Murray - Financial Secretary to the Treasury and Paymaster General
HMRC has a statutory duty of confidentiality to protect information held about taxpayers. HMRC's ability to disclose taxpayer information is restricted by the Commissioners for Revenue and Customs Act 2005 (CRCA).
The information requested relates to named organisations and is therefore taxpayer information protected by the CRCA. As such, HMRC is unable to disclose the employer National Insurance contributions paid by these organisations.
Asked by: Kirsty Blackman (Scottish National Party - Aberdeen North)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what was the total value paid by the Scottish Fire and Rescue Service in employer’s National Insurance contributions in the financial year 2025-26.
Answered by James Murray - Financial Secretary to the Treasury and Paymaster General
HMRC has a statutory duty of confidentiality to protect information held about taxpayers. HMRC's ability to disclose taxpayer information is restricted by the Commissioners for Revenue and Customs Act 2005 (CRCA).
The information requested relates to named organisations and is therefore taxpayer information protected by the CRCA. As such, HMRC is unable to disclose the employer National Insurance contributions paid by these organisations.
Asked by: Kirsty Blackman (Scottish National Party - Aberdeen North)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what was the total value paid by the Scottish Prison Service in employer’s National Insurance contributions in the financial year 2025-26.
Answered by James Murray - Financial Secretary to the Treasury and Paymaster General
HMRC has a statutory duty of confidentiality to protect information held about taxpayers. HMRC's ability to disclose taxpayer information is restricted by the Commissioners for Revenue and Customs Act 2005 (CRCA).
The information requested relates to named organisations and is therefore taxpayer information protected by the CRCA. As such, HMRC is unable to disclose the employer National Insurance contributions paid by these organisations.
Asked by: Kirsty Blackman (Scottish National Party - Aberdeen North)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment HM Treasury has made on the potential economic impact of the 2024 increase in spirits duty on the Scotch Whisky sector.
Answered by James Murray - Financial Secretary to the Treasury and Paymaster General
The Government set out the impacts of changes to alcohol duty announced at Autumn Budgets 2024 and 2025 in Tax Information and Impact Notes (TIINs). They can be found here: https://www.gov.uk/government/publications/changes-to-the-rates-of-alcohol-duty/alcohol-duty-uprating and https://www.gov.uk/government/publications/alcohol-duty-rates-change/alcohol-duty-uprating.
Asked by: Kirsty Blackman (Scottish National Party - Aberdeen North)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what estimate he has made of total Treasury revenue generated from Scotch Whisky following the increase in duty in 2024.
Answered by James Murray - Financial Secretary to the Treasury and Paymaster General
At Autumn Budget 2024, the government announced alcohol duty rates on non-draught alcoholic products would be increased in line with RPI inflation, while duty rates for qualifying draught products were cut. This uprating took effect on 1 February 2025
HMRC does not separately identify tax receipts attributable to Scotch Whisky. HMRC publishes data on Alcohol Duty receipts at broader alcohol-category level, including spirits, in the quarterly Alcohol Bulletin - GOV.UK.
Asked by: Kirsty Blackman (Scottish National Party - Aberdeen North)
Question to the Department for Energy Security & Net Zero:
To ask the Secretary of State for Energy Security and Net Zero, what assessment he has made of the potential implications for his Department's renewable energy targets that developers in the north of Scotland face higher transmission charges than those in southern England, in the context of the region possessing some of Europe's greatest renewable energy resources.
Answered by Michael Shanks - Minister of State (Department for Energy Security and Net Zero)
Electricity transmission charging arrangements are a matter for Ofgem as the independent regulator. Transmission charges are designed to be cost‑reflective, meaning they reflect the costs imposed on the network by generators connecting in different locations. Generators located further from centres of demand, and which drive higher levels of network investment, therefore face higher charges.
Our Reformed National Pricing (RNP) programme will deliver the necessary market reforms to ensure that planning and price signals work together, so that new energy sources are built in the best places and the grid develops in line with future need.
Asked by: Kirsty Blackman (Scottish National Party - Aberdeen North)
Question to the Department for Energy Security & Net Zero:
To ask the Secretary of State for Energy Security and Net Zero, what target timescales his Department has set for the determination of offshore wind and grid connection planning applications; and what steps he is taking to reduce delays in consenting for nationally significant energy infrastructure.
Answered by Michael Shanks - Minister of State (Department for Energy Security and Net Zero)
In England and Wales, the Planning Act 2008 sets statutory deadlines for the Examining Authority and the deciding Secretary of State. These do not differ by infrastructure type.
The Government is taking multiple actions to speed up the planning process including in the Planning and Infrastructure Act 2025, and in its response to the Nuclear Regulatory Review in March 2026.
Planning applications relating to the grid in Scotland are a matter for Scottish Ministers.
Asked by: Kirsty Blackman (Scottish National Party - Aberdeen North)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether her Department has made an assessment of the potential impact of the Foreign Permanent Establishment Exemption on the number of jobs.
Answered by Dan Tomlinson - Exchequer Secretary (Cabinet Office) (Jointly with HM Treasury)
These reforms will ensure that profit attributable to UK activities is effectively taxed in the UK.
They are expected to raise hundreds of millions of pounds per year - helping to fund a package of economic support for households and businesses – while at the same time maintaining a highly competitive UK tax regime for UK companies operating overseas.
The government will undertake a technical consultation to ensure stakeholders have the opportunity to engage and to allow for further consideration of impacts.
Asked by: Kirsty Blackman (Scottish National Party - Aberdeen North)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether her Department has made an assessment of the potential impact of the Foreign Permanent Establishment Exemption on the economy.
Answered by Dan Tomlinson - Exchequer Secretary (Cabinet Office) (Jointly with HM Treasury)
These reforms will ensure that profit attributable to UK activities is effectively taxed in the UK.
They are expected to raise hundreds of millions of pounds per year - helping to fund a package of economic support for households and businesses – while at the same time maintaining a highly competitive UK tax regime for UK companies operating overseas.
The government will undertake a technical consultation to ensure stakeholders have the opportunity to engage and to allow for further consideration of impacts.
Asked by: Kirsty Blackman (Scottish National Party - Aberdeen North)
Question to the Department for Energy Security & Net Zero:
To ask the Secretary of State for Energy Security and Net Zero, what steps his Department is taking to reform TNUoS charging arrangements ahead of CfD Allocation Round 8.
Answered by Michael Shanks - Minister of State (Department for Energy Security and Net Zero)
By law, transmission charging arrangements are a matter for Ofgem as the independent regulator. Ofgem are currently reviewing the arrangements and are holding a call for input. Government is supporting Ofgem closely on the review, as part of our wider Reformed National Pricing programme and our delivery of the Strategic Spatial Energy Plan. We will ensure that transmission charging is reformed as soon as possible.