Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will set out the (a) number, (b) value and (c) average delay of tax refunds on hold due to security reasons for which the latest data is available.

HMRC received 2,871,186 Self-Assessment repayment requests between 6 April 2024 and 5 April 2025. Of these, 199,266 (7%) were held for review, with a value of £2.2bn. The average duration of delay for Self-Assessment customers whose repayments were withheld and subsequently released was approximately 25 days.

HMRC received 2,859,032 VAT repayment requests between 6 April 2024 and 5 April 2025. Of these, 188,696 (6.6%) were held for a review, with a value of £65.5bn. The average duration of delay for VAT customers whose repayments were withheld and subsequently released was approximately 25 days.