Asked by: Tom Morrison (Liberal Democrat - Cheadle)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what recent assessment she has made of support for pubs and breweries in light of the 40% business rates relief reducing in the same period as the VOA rate revaluation.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
I refer the hon. Members to the answer given to UIN 101363.
Asked by: Tom Morrison (Liberal Democrat - Cheadle)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of the £100,000 eligibility threshold for tax free childcare on families affected by that provision.
Answered by James Murray - Chief Secretary to the Treasury
The £100,000 adjusted net income threshold for Tax-Free Childcare was set to align with Income Tax boundaries and ensure clarity for parents. The vast majority of parents earn below the threshold.
The cap applies per individual rather than per household, reflecting the structure of the tax system and preventing incentives for the lower earner to reduce their income (for example by working fewer hours) to qualify.
Asked by: Tom Morrison (Liberal Democrat - Cheadle)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether she has considered increasing the cap on house prices from £250,000 for Help to Buy ISAs outside of London, in the context of increases in house prices nationally.
Answered by Lucy Rigby - Economic Secretary (HM Treasury)
This Government is committed to helping first time buyers own their own home, and will do this by building 1.5 million more homes.
The Government keeps savings policy under review, any changes of this kind would be made at a relevant fiscal event.
Asked by: Tom Morrison (Liberal Democrat - Cheadle)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what discussions her Department has had on the potential impact of its forthcoming legislation on umbrella companies which engage temporary staff with the (a) NHS, (b) construction sector and (c) healthcare sector.
Answered by James Murray - Chief Secretary to the Treasury
The government is introducing legislation to close the tax gap by making recruitment agencies that use umbrella companies legally responsible for accounting for PAYE on workers’ pay. This measure is expected to protect around £2.8 billion of tax revenue from being lost to umbrella company non-compliance across the scorecard period to 2029-30.
In relation to this measure, officials have engaged extensively with the representatives of the recruitment industry that provide temporary workers to these sectors and will continue to do so.
The government will set out full details of how this measure will operate, alongside draft legislation, later this year. As well as a consultation period, the government will support businesses as they prepare for the implementation of this measure by engaging with stakeholders before legislation is introduced into Parliament and publishing technical guidance for businesses that will be affected by it.
Asked by: Tom Morrison (Liberal Democrat - Cheadle)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment she has made of the adequacy of the Council Tax banding appeals process conducted by the Valuation Office Agency.
Answered by James Murray - Chief Secretary to the Treasury
The Council Tax banding appeals process is governed by the statutory requirements set out in the Local Government Finance Act 1992 and secondary legislation. In England, primarily the Council Tax (Alteration of Lists and Appeals) (England) Regulations 2009 and the Valuation Tribunal for England (Council Tax and Rating Appeals) (Procedure) Regulations 2009. In Wales, primarily the Council Tax (Alteration of Lists and Appeals) Regulations 1993 and the Valuation Tribunal for Wales Regulations 2010.
Responsibility for administering the appeals process sits with the Valuation Tribunal for England and the Valuation Tribunal for Wales.
Asked by: Tom Morrison (Liberal Democrat - Cheadle)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what discussions she has had with recruitment agencies on compliance with their new responsibilities in relation to umbrella company legislation by April 2026.
Answered by James Murray - Chief Secretary to the Treasury
The government is introducing legislation to close the tax gap and make the tax system fairer by making recruitment agencies using umbrella companies legally responsible for accounting for PAYE on workers’ pay. As set out at Autumn Budget 2024, this is expected to protect around £2.8 billion from being lost to umbrella company non-compliance across the scorecard period to 2029-30.
Officials have engaged extensively with representatives of the recruitment industry in relation to this measure and will continue to do so.
The government will set out full details of how this measure will operate, alongside draft legislation, later this year. The government will engage with stakeholders to ensure that they have the opportunity to provide feedback before legislation is introduced into Parliament.
The government is committed to supporting businesses to prepare for the implementation of this measure and, to this end, will publish technical guidance for businesses that will be affected by it.
Asked by: Tom Morrison (Liberal Democrat - Cheadle)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether she plans to maintain the current residence nil rate inheritance tax band of £175,000.
Answered by James Murray - Chief Secretary to the Treasury
I refer the Honourable Member to the answer given to UIN 44920.
Asked by: Tom Morrison (Liberal Democrat - Cheadle)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether she has made an assessment of the potential merits of introducing an additional allowance for divorced persons before inheritance tax is payable by their next of kin.
Answered by James Murray - Chief Secretary to the Treasury
The estates of all individuals benefit from a £325,000 nil-rate band for inheritance tax. The residence nil-rate band is a further £175,000 and it is available to those passing on a qualifying residence on death to their direct descendants, such as children or grandchildren. This means qualifying estates, whether or not the deceased was married or single at the time of death, can pass on up to £500,000 in these circumstances.
A surviving spouse or civil partner is able to pass on up to £1 million in certain circumstances if the estate of the first spouse or civil partner did not use any of their nil-rate band or residence nil-rate band. This could be because all the assets were left to the surviving spouse or civil partner, and the exemption for transfers between spouses and civil partners applied.
Any unused nil-rate band or residence nil-rate band is not transferable between other individuals. However, the rules for all individuals mean that two divorced individuals can still pass on up to £500,000 each, and so up to £1 million in total, to their children without an inheritance tax liability because of these nil-rate bands.
Asked by: Tom Morrison (Liberal Democrat - Cheadle)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what steps her Department is taking to help ensure that umbrella companies operating in the UK temporary labour market are adequately transparent about (a) workers' pay, (b) wage deductions and (c) statutory entitlements.
Answered by James Murray - Chief Secretary to the Treasury
I refer the hon. Member for Cheadle to the answer of 1 May 2025 to Questions 47914 and 47915.
Asked by: Tom Morrison (Liberal Democrat - Cheadle)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what steps her Department is taking to help ensure that umbrella companies correctly (a) deduct and (b) remit (i) Income Tax and (ii) National Insurance contributions on behalf of temporary workers.
Answered by James Murray - Chief Secretary to the Treasury
I refer the hon. Member for Cheadle to the answer of 1 May 2025 to Questions 47914 and 47915.