theodi/ndl-core-corpus huggingface dataset:
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Source: hansard.parliament.uk (2025-09-05)

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Sir Alec Shelbrooke:To ask the Chancellor of the Exchequer, what estimate she has made of the cost of (a) quarterly tax returns and (b) mandatory use of Making Tax Digital for Income Tax software to small and medium enterprises. \p Dan Tomlinson: Making Tax Digital (MTD) for Income Tax quarterly updates are not the same as tax returns. They are simple, unadjusted summaries of income and expenditure, populated automatically through software and easily submitted. The latest published assessment of MTD for Income Tax impacts is available at:

www.gov.uk/government/publications/extension-of-making-tax-digital-for-income-tax-self-assessment-to-sole-traders-and-landlords

The government has worked with the software industry to ensure a wide range of software choices to suit varying needs and budgets including free and low-cost software options. HMRC's software choices page can be found here:

www.gov.uk/guidance/find-software-thats-compatible-with-making-tax-digital-for-income-tax#software-available-now

Quarterly updates will support taxpayers in getting get their tax right and allow customers to call-up estimates of their emerging liability on-demand throughout the tax year. This helps ensure everyone pays the right amount of tax at the right time
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Source: hansard.parliament.uk (2025-09-05)

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Edward Morello:To ask the Chancellor of the Exchequer, what recent discussions she has had with (a) HMRC and (b) stakeholders on the VAT treatment of voluntary payments made to international carbon offsetting projects. \p Dan Tomlinson: HMRC engaged with stakeholders prior to clarifying the policy on the VAT treatment of voluntary carbon credits in 2024.

As of 1 September 2024, payments made to non-statutory carbon offsetting projects for the purchase of voluntary carbon credits are in the scope of VAT where the place of supply is the UK. Payments made to international carbon offsetting projects are outside the scope of UK VAT.
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Lee Anderson:To ask the Chancellor of the Exchequer, what information they hold on the number of workdays that were completed remotely in their Department in (a) 2024 and (b) 2025 to date. \p Dan Tomlinson: The information requested is not available.
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Bell Ribeiro-Addy:To ask the Chancellor of the Exchequer, whether she has made an assessment of the potential merits of tapering the introduction of changes to unused pension funds and death benefits into scope of Inheritance Tax from 6 April 2027. \p Dan Tomlinson: From 6 April 2027 most unused pension funds and death benefits will be included within the value of a person’s estate for Inheritance Tax purposes.

This change was announced on 30 October 2024 and will only impact those who die on or after 6 April 2027. There are no plans to change this commencement date. The government has published draft legislation in July 2025 for technical consultation and will publish full guidance ahead of these changes coming into effect.
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Source: hansard.parliament.uk (2025-09-05)

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James Naish:To ask the Chancellor of the Exchequer, how many SDLT transactions by serving armed forces personnel have incurred the 5% higher rates for additional dwellings in each of the last five years. \p Dan Tomlinson: Stamp Duty Land Tax (SDLT) returns do not collect details of the employment status of purchasers. For this reason, HM Revenue and Customs is unable to provide details of the number of serving armed forces personnel who have incurred the higher rate of SDLT on the purchase of additional dwellings.
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Source: hansard.parliament.uk (2025-09-05)

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Gregor Poynton:To ask the Chancellor of the Exchequer, if she will make an assessment of the potential merits of supporting access to second-hand battery electric vehicles through reduced benefit-in-kind taxation on used electric cars. \p Dan Tomlinson: The Government is fully committed to the transition to electric vehicles and a strong second-hand market for EVs plays an important role in this.

The Company Car Tax regime helps support the used electric vehicle markets, where electric company cars are sold after the end of their lease.

The majority of cars are bought in the UK’s second hand markets. At Autumn Budget the Government announced new Company Car Tax rates for 2028-29 and 2029-30 which will maintain very generous incentives to support electric vehicle take-up, and therefore the entry of electric vehicles into the second-hand market.
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Source: hansard.parliament.uk (2025-09-05)

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Richard Tice:To ask the Chancellor of the Exchequer, for what reason HMRC charge a fee to taxpayers who pay their tax liabilities using a debit or credit card; and whether she plans to remove this charge. \p Dan Tomlinson: I can confirm that no fees are charged when payment is made using a personal debit card.

Fees only apply when using a corporate credit or corporate debit card, and these are in place to cover the processing costs charged by Visa/Mastercard, the Scheme Issuer and the Merchant Acquirer.

To avoid these charges, a range of alternative methods are available to customers including Direct Debit and all the bank transfer payment options.

Payments by personal credit cards are not accepted by HMRC as the associated processing costs for these cards are prohibitive.
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Source: hansard.parliament.uk (2025-09-05)

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James Naish:To ask the Chancellor of the Exchequer, if she will issue updated HMRC guidance on the definition of main residence for SDLT purposes for serving personnel living in Service Family Accommodation while retaining or purchasing a home elsewhere. \p Dan Tomlinson: HMRC has published guidance on the definition of 'main residence' for Stamp Duty Land Tax (SDLT) purposes which is available at: https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm09812. This guidance applies to all purchasers, including serving armed forces personnel living in Service Family Accommodation.

The guidance explains that a property can only be considered a replacement of a main residence if the previous home was both owned and occupied by the purchaser (or their spouse/civil partner) as their main residence. Where a purchaser previously lived in accommodation which they (or their spouse or civil partner) did not own – such as Service Family Accommodation – then moving out of this accommodation does not count as replacing their main residence for SDLT purposes. Determining a 'main residence' involves assessing all relevant facts and circumstances, including the purchaser’s intention at the time of acquisition.
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Dr Scott Arthur:To ask the Chancellor of the Exchequer, what the estimated cost of maintaining the freeze on fuel duty is in (a) 2024-2025 and (b) the five-year Parliamentary term. \p Dan Tomlinson: At Autumn Budget 2024, fuel duty was frozen at the current rate of 52.95 pence per litre for 2025/26, at a projected cost of £3,015m in 2025/26. The OBR estimated in its March 2025 Economic and Fiscal Outlook that if the duty rate were to remain unchanged at its current level throughout the forecast period it would reduce receipts, on average, by £3.8 billion a year between 2026/27 and 2029/30.

Fuel duty was also frozen for 2024/25 by the previous government at Spring Budget 2024, at a projected cost of £3,090m in 2024/25.
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Callum Anderson:To ask the Chancellor of the Exchequer, what recent comparative assessment her Department has made of the potential impact of VAT differentials on the competitiveness of hospitality businesses in (a) Buckingham and Bletchley constituency and (b) their European counterparts. \p Dan Tomlinson: The Government recognises the significant contribution made by hospitality and tourism businesses to economic growth and social life in the UK.

VAT is a broad-based tax on consumption, and the 20 per cent standard rate applies to most goods and services. The UK’s VAT rate of 20 per cent is close to the OECD average of 19.3 per cent. The UK has a higher VAT registration threshold than any EU country and the joint highest in the OECD, at £90,000. This keeps the majority of businesses out of the VAT regime altogether.
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Wera Hobhouse:To ask the Chancellor of the Exchequer, what discussions her Department has had with representatives of the British racing industry on the potential impact of her Department's remote gambling tax harmonisations proposals on the sport. \p Dan Tomlinson: The Government consultation on proposals to simplify the current gambling tax system by merging the three current taxes that cover remote (including online) gambling into one closed on 21 July 2025. Responses are now being analysed and a response to the consultation will be published at Autumn Budget 2025.

The Government recognises the significant cultural and economic value of British horseracing, both as a major sporting tradition and as an important contributor to rural economies across the country and is engaging with representatives of the horseracing industry to understand the impact of any tax changes, which will be carefully considered as part of the consultation process.
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Edward Morello:To ask the Chancellor of the Exchequer, what recent assessment her Department has made of the potential impact of (a) business rates and (b) VAT on the financial sustainability of hotels in (i) rural areas and (ii) West Dorset constituency. \p Dan Tomlinson: The Government recognises the significant contribution made by hospitality and tourism businesses, including those in rural areas, to economic growth and social life in the UK.

To deliver our manifesto pledge, from 2026/27, we intend to introduce permanently lower tax rates for retail, hospitality, and leisure (RHL) properties, including hotels, with rateable values below £500,000. This permanent tax cut will ensure that they benefit from much-needed certainty and support.

Ahead of these new multipliers being introduced, the Government recognises that businesses will need support in 2025/26. As such, we prevented the current RHL relief from ending in April 2025, extending it for one year at 40 per cent up to a cash cap of £110,000 per business, and we froze the small business multiplier.

When the new, permanently lower tax rates are set at Budget 2025, the Treasury intends to publish analysis of the effects of the new multiplier arrangements.

VAT is a broad-based tax on consumption, and the 20 per cent standard rate applies to most goods and services. The UK’s VAT rate of 20 per cent is close to the OECD average of 19.3 per cent. The UK has a higher VAT registration threshold than any EU country and the joint highest in the OECD, at £90,000. This keeps the majority of businesses out of the VAT regime altogether.
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Suella Braverman:To ask the Chancellor of the Exchequer, whether she plans to review the £85,000 VAT registration threshold. \p Dan Tomlinson: At £90,000, the UK has a higher VAT registration threshold than any EU country and the joint highest in the OECD. This keeps the majority of businesses out of the VAT regime altogether.

Any change to the threshold would have potential impacts on small businesses, the economy as a whole, and tax revenues, which the Government would need to consider carefully. The Government keeps all taxes under review and any changes are announced at fiscal events.
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James Naish:To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of Stamp Duty on serving armed forces personnel who are required to maintain a second property owing to service postings. \p Dan Tomlinson: The higher rates of Stamp Duty Land Tax (SDLT) apply to the purchases of additional residential property, including second homes and buy-to-let investments. A refund of the additional 5% rate may be claimed if the previous main residence is sold within three years of acquiring the new one. In some circumstances, for example, armed forces personnel may not meet the higher rates refund criteria if renting out their home whilst living in service family accommodation or where they are posted away or deployed overseas for long periods.

As SDLT returns do not collect details of the employment status of purchasers we are unable to make a quantative assessment of the number of serving armed forces personnel who have incurred the higher rate of SDLT on the purchase of additional dwellings or of those able to successfully meet the refund criteria.
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Martin Wrigley:To ask the Chancellor of the Exchequer, what comparative assessment she has made of the effectiveness of IT systems used by (a) Companies House and (b) HMRC. \p Dan Tomlinson: No comparative assessment has been completed of the IT systems. HMRC and Companies House have a joint commitment on sharing data and analytics to tackle corporate fraud relating to accounting and registration services.
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Edward Morello:To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of reducing wine duty to 14 per cent on British wine producers. \p Dan Tomlinson: The wine industry makes a vital contribution to our economy and society. We also know the sector has found economic conditions challenging over the past few years, in part due to the pandemic, energy costs, and the cost-of-living crisis.

As you know, a cut, or even a freeze, to alcohol duty represents a cost to the Exchequer. The baseline assumption is that alcohol duty will be increased annually, so that it does not fall in real terms. As with all taxes, the Government welcomes representations from stakeholders to inform policy development.
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Charlotte Nichols:To ask the Chancellor of the Exchequer, if she will remove the tax-exempt heritage assets scheme from landowners. \p Dan Tomlinson: The conditional exemption tax incentive scheme was introduced to preserve and protect the national heritage for the benefit of the public. The Government keeps all tax policy under review, and any changes are set out at fiscal events.
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Adam Jogee:To ask the Chancellor of the Exchequer, what steps she is taking to tackle landfill tax fraud in (a) Newcastle-under-Lyme constituency, (b) Staffordshire and (c) England. \p Dan Tomlinson: In recent years, HM Revenue and Customs (HMRC) has deployed additional resources to tackle landfill tax fraud and support the Joint Unit of Waste Crime (JUWC) and other agencies to identify and tackle wider waste crime. HMRC created a team to monitor high risk waste producers to deter misdescription at source and reduce non-compliance across the sector. It has increased compliance activity with landfill site operators to ensure they are complying with legislative requirements.

The government set out in the Consultation on the reform of Landfill Tax that as part of its Landfill Tax Review it would consider options for structural changes to the tax and the potential impacts on Landfill Tax fraud. This is alongside wider environmental regulatory reforms designed to improve compliance and tackle waste crime.
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Neil Duncan-Jordan:To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of reducing VAT on the hospitality sector in line with rates in other European countries on (a) the economy and (b) the tourist industry. \p Dan Tomlinson: The Government recognises the significant contribution made by hospitality businesses to economic growth and social life in the UK.

VAT is the UK’s third largest tax, forecast to raise £180 billion in 2025/26. Tax breaks reduce the revenue available for vital public services and must represent value for money for the taxpayer.

HMRC estimate that the cost of a 5 per cent reduced rate for accommodation, hospitality and tourist attractions would be around £13 billion this financial year. If the scope were also to include alcoholic beverages, the cost would be approximately £3 billion greater.

We keep all taxes under review, and the Chancellor makes decisions on tax changes at the Budget, in the context of the overall public finances.
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Mr Richard Holden:To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of insurance premium tax on the cost of car insurance; and whether she plans to increase insurance premium tax. \p Dan Tomlinson: Last year, we established a cross-government motor insurance taskforce with a strategic remit to set the direction for UK government policy, identifying short- and long-term actions for departments that may contribute to stabilising or reducing car insurance premiums. The taskforce's final report will be published in the autumn.

Insurance pricing is a decision which is affected by a wide range of factors, and the taxes that insurers pay are just one part of this. There is additionally no guarantee that any reductions in IPT would be passed on to consumers.

We keep all taxes under review and the Chancellor makes decisions at Budgets in the context of the overall public finances
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Victoria Collins:To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of VAT on (a) repair and (b) retrofit works to older buildings; and whether she plans to review that taxation. \p Dan Tomlinson: To stimulate the construction of new homes, the Government currently maintains a zero rate of VAT on new-build residential buildings. The Government also recognises the importance of reusing existing buildings and encourages this through the VAT system. Residential renovations are subject to a reduced rate of VAT of five per cent if they meet certain conditions, including conversions of buildings from one residential use to another, conversions from commercial to residential use, and the renovation of properties that have been empty for two or more years.

VAT is a broad-based tax on consumption, and the 20 per cent standard rate applies to most goods and services. Exceptions to the standard rate have always been limited and balanced against affordability considerations.

The Government keeps all taxes under review and makes decisions at Budgets in the context of the overall public finances.
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Mr Richard Holden:To ask the Chancellor of the Exchequer, with reference to paragraph 5.91 of the Autumn Budget 2024, published on 30 October 2024, what assessment she has made of the potential impact of changes to the treatment of double cab pick-up vehicles on (a) SMEs, (b) the self-employed and (c) people who work in the construction industry; and what estimate she has made of the number of taxpayers impacted by those changes in 2025-26. \p Dan Tomlinson: Double Cab Pick Up vehicles (DCPUs) have in the past been treated as goods vehicles for tax purposes, rather than cars. Following a judgement by the Court of Appeal, DCPUs must be treated as cars, rather than goods vehicles, for certain tax purposes, based on their primary suitability.

At Autumn Budget 2024, the government had to make difficult decisions, and in the given fiscal situation was not willing to legislate to change this treatment and provide a significant tax break worth hundreds of millions per year for these vehicles.

The transitional arrangements put in place meant that this would not affect the capital allowances treatment of any business that already owned a DCPU, or that purchased one before April 2025; and businesses that purchase or have purchased a DCPU after this date will still be able to deduct the cost from their taxable profits at 18% or 6% per year. Under the transitional arrangements for Benefit-in-Kind treatment, anyone who accessed a DCPU before 6 April 2025 will not be impacted until the sooner of disposal of the vehicle, 5 April 2029 or when their lease expires.

In addition, there are alternatives to DCPUs (such as Single Cab Pick Ups, or 4x4 vans) that are still treated as goods vehicles.
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Victoria Collins:To ask the Chancellor of the Exchequer, whether her Department has made an assessment of the potential merits of increasing draft duty relief for (a) consumers, (b) pubs and (c) breweries in Harpenden and Berkhamsted constituency. \p Dan Tomlinson: The Chancellor’s draught rate cut at Autumn Budget 2024 applied to approximately 60% of the alcoholic drinks sold in pubs. This took a penny of duty off a typical strength pint at a cost to the Exchequer of over £85m a year.  Draught beer and cider now pay 13.9% less in duty than their packaged equivalents – an increase of over 50% on the previous draught discount of 9.2%.

The Chancellor makes decisions on tax policy at fiscal events. The Government welcomes representations from the beer and pub sectors in advance of the Budget.
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Suella Braverman:To ask the Chancellor of the Exchequer, if she will meet with representatives from small hospitality businesses to discuss (a) VAT reform and (b) the introduction of sector-specific reliefs. \p Dan Tomlinson: The Government values the significant contribution made by hospitality and tourism businesses to economic growth and social life in the UK.

The Chancellor welcomes representations from hospitality businesses and meets with a variety of businesses, including those in the hospitality sector, as part of her role.
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Edward Morello:To ask the Chancellor of the Exchequer, whether her Department plans to review duty relief schemes to support the growth of British wine production. \p Dan Tomlinson: The wine industry makes a vital contribution to our economy and society.

Draught Relief allows products served on draught to benefit from a lower rate of alcohol duty, providing vital support to producers, pubs and other venues.

Small Producer Relief supports smaller firms and new entrants by providing a reduced duty rate for those who make 4,500 hectolitres or less of alcohol per year.

While wine producers can benefit from these reliefs, both are limited to products below 8.5 per cent alcohol by volume (ABV), in line with the principle underpinning the reformed alcohol duty system that stronger alcoholic drinks should pay more duty.

The Chancellor makes decisions on tax policy at fiscal events, and the Government welcomes representations from the wine sector in advance of the Budget.
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Mrs Sharon Hodgson:To ask the Chancellor of the Exchequer, whether she has considered the potential merits of (a) tax and (b) subsidy incentives in reducing the cost of alcohol-free drinks. \p Dan Tomlinson: Alcohol-free drinks are already tax advantaged compared to alcoholic drinks because they do not attract alcohol duty, which is charged only on products containing 1.2% alcohol by volume (ABV) or more. This reflects the Government’s intentions to encourage healthier lifestyle choices.

VAT is a broad-based tax on consumption, and the 20 per cent standard rate applies to most goods and services. VAT is the UK’s third largest tax, forecast to raise £180 billion in 2025/26. Tax breaks reduce the revenue available for vital public services and must represent value for money for the taxpayer. Exceptions to the standard rate have always been limited and balanced against affordability considerations.

Soft drinks and non-alcoholic drinks are subject to the standard 20 per cent rate of VAT. Further information about the VAT treatment of soft drinks and non-alcoholic drinks can be found here: https://www.gov.uk/guidance/food-products-and-vat-notice-70114

The Chancellor makes decisions on tax policy at fiscal events in the context of the overall public finances. The Government welcomes representations from relevant stakeholders in advance of the Budget.
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Zöe Franklin:To ask the Chancellor of the Exchequer, if she will increase Air Passenger Duty on private jet flights to (a) match and (b) exceed the rate applied to first-class scheduled flights. \p Dan Tomlinson: Larger private jets incur a higher rate of Air Passenger Duty (APD), which is at least three times the standard rate that typically applies to passengers flying premium economy, business or first class. Passengers travelling on aircraft of over 20 tonnes that are equipped to carry fewer than 19 passengers must pay the higher rate of APD. This year, the higher rate has increased to £84 for domestic and short-haul flights, and to £647 and £673 for long-haul and ultra-long-haul flights respectively.

Passengers flying in first class on scheduled commercial flights currently pay the standard rate which is £14 for domestic flights, £28 for short haul, £216 for long haul and £224 for ultra-long-haul flights.

At Autumn Budget 2024, the Government announced that APD rates would be partially adjusted in 2026-27 to help compensate for recent years of below-inflation uprating. The higher rate for private jets will rise by a further 50 per cent on top of the general increase made to all APD rates. The Government also published a consultation on the extension of the higher rate to cover more private jets. At present, the higher rate only applies to larger private jets, and so many private jet passengers pay the same rates as commercial airline passengers. The consultation closed on 22 January, and the Government will respond in due course.
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Andrew Rosindell:To ask the Chancellor of the Exchequer, if she will make a comparative assessment of (a) the recent HMRC tax gap estimates for tobacco excise duty with (b) the data in UCL’s report entitled Trends in smoking prevalence and socio-economic inequalities across regions in England: A population study, 2006 to 2024, published on 18 March 2025, on smoking prevalence in (i) 2023-24 and (ii) 2024-25. \p Dan Tomlinson: HM Revenue and Customs (HMRC) estimates the size of the UK tax gap, which is the difference between the amount of tax that should, in theory, be paid to HMRC, and what is actually paid. The tax gap statistics and details of the estimate methodologies are published annually and are available at: Measuring tax gaps 2025 edition: tax gap estimates for 2023 to 2024 - GOV.UK

HMRC have a continuous programme of development to improve and strengthen tax gap estimates. Tax gap estimates adhere to the values, principles and protocols set out in the UK Statistics Authority’s Code of Practice for Statistics. Tax gap estimates are reviewed each year and take into account the availability of more up-to-date data and more recent years’ information. ‘Measuring tax gaps 2026 edition: tax gaps estimates for 2024 to 2025’ is scheduled for June 2026.
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James Naish:To ask the Chancellor of the Exchequer, whether she has considered the potential merits of extending salary sacrifice to increase the take-up of heat pumps. \p Dan Tomlinson: From April 2017 the tax and employer National Insurance advantages of optional remuneration arrangements (OpRAs) have been removed, with a handful of exemptions.

Extending the list of exemptions would have a fiscal cost and would be of greatest benefit to those paying higher rates of tax while low-earning individuals with income below the Personal Allowance or the higher rate threshold would benefit less or not at all.

The government considers all tax changes in the round at fiscal events.

At the Spending Review, the government committed £13.2 billion for the Warm Homes Plan, to cut bills for families across the country by upgrading homes with heat pumps, as well as energy efficiency measures and other low-carbon technologies, such as solar panels and batteries.
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Zöe Franklin:To ask the Chancellor of the Exchequer, whether she plans to remove the Air Passenger Duty exemption for aircraft under 5.7 tonnes. \p Dan Tomlinson: The government published a consultation on “Reform of Air Passenger Duty for private jets” in October 2024. This set out that, given the potential for increased compliance costs and instances where some smaller jets may already incur fuel duty (such as for private pleasure flying), the government proposes to maintain the existing maximum take-off weight (MTOW) threshold of 5.7 tonnes.

The consultation closed on 22 January 2025 and the government will respond in due course. You can find the government consultation document here: https://www.gov.uk/government/consultations/reform-of-air-passenger-duty-for-private-jets
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Edward Morello:To ask the Chancellor of the Exchequer, how many non-VAT registered companies there are in the UK. \p Dan Tomlinson: Information on companies that are not VAT registered is not centrally collated and could be provided only at disproportionate cost.
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Edward Morello:To ask the Chancellor of the Exchequer, what estimate she has made of the loss of tax revenue from non-VAT registered companies with turnover above the VAT threshold in the next five years. \p Dan Tomlinson: HM Revenue and Customs (HMRC) estimates the size of the tax gap, which is the difference between the amount of tax that should, in theory, be paid to HMRC, and what is actually paid. The tax gap statistics and details of the estimate methodologies are published annually and are available at: Measuring tax gaps 2025 edition: tax gap estimates for 2023 to 2024 - GOV.UK.

The latest estimate of the tax gap for VAT is 5.0% of theoretical VAT liability, or £8.9 billion in absolute terms, for tax year 2023 to 2024. This figure implicitly captures, alongside other sources of non-compliance, companies failing to register for VAT, however a separate breakdown is not separately published due to the methodological approach used to calculate it and the associated uncertainties.

HMRC does not make projections of the future loss of tax revenue due to companies failing to register for VAT. ‘Measuring tax gaps 2026 edition: tax gaps estimates for 2024 to 2025’ is scheduled for June 2026.
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Sarah Hall:To ask the Chancellor of the Exchequer, what steps her Department has taken to ensure that the UK’s Carbon Border Adjustment reduces carbon leakage in relevant sectors. \p Dan Tomlinson: The UK government is introducing a carbon border adjustment mechanism (CBAM) to address the risk of carbon leakage, which occurs when production and associated emissions shift from one country to another due to different levels of decarbonisation effort (for example through carbon pricing and climate regulation).

The UK CBAM will place a charge on the carbon emissions embodied in certain highly traded, carbon intensive goods imported to the UK from the aluminium, cement, fertiliser, hydrogen and iron & steel sectors. By placing a carbon price on imported goods, the UK aims to ensure that these goods face a carbon price that is comparable to that which the goods would have faced, if they had been produced in the UK.

Therefore, the UK CBAM will ensure highly traded, carbon intensive products from overseas face a comparable carbon price to those produced here so that UK decarbonisation efforts lead to a true reduction in global emissions rather than simply displacing carbon emissions overseas.
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Callum Anderson:To ask the Chancellor of the Exchequer, what estimate her Department has made of the number of small businesses in (a) the UK and (b) Buckingham and Bletchley constituency that operate below the VAT registration threshold. \p Dan Tomlinson: a) The total number of businesses in 2024 is estimated at 5.6 million (see Business population estimates 2024 - GOV.UK, detailed table 2). According to HMRC statistics, there were around 1.3 million business registered for VAT with turnover above the threshold in 2023-34 (see Value Added Tax (VAT) annual statistics - GOV.UK, Table T5). Thus the number of businesses with turnover below the threshold would be approximately the remainder of the 5.6 million, or 4.3 million. It should be noted that some businesses with turnover below the threshold are voluntarily registered for VAT; there were around 0.9 million such businesses in 2023-24.

b) No estimate has been made of the number of small businesses operating below the VAT registration threshold at the constituency level. Any estimate would be above cost grounds.
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Liz Jarvis:To ask the Chancellor of the Exchequer, what recent assessment her Department has made of the potential impact of (a) business rates and (b) changes to employer national insurance contributions on the (i) hospitality sector and (ii) local pubs. \p Dan Tomlinson: The Government is creating a fairer business rates system that protects the high street, supports investment, and is fit for the 21st century.

From April 2026, we intend to introduce permanently lower tax rates for retail, hospitality, and leisure (RHL) properties with rateable values (RVs) below £500,000.

This tax cut must be sustainably funded, and so we intend to introduce a higher rate on the most valuable properties from April 2026 - those with RVs of £500,000 and above. These represent less than one per cent of all properties, but cover the majority of large distribution warehouses, including those used by online giants.

The new business rates multipliers will be set at Budget 2025 so that the Government can take into account the upcoming revaluation outcomes as well as the economic and fiscal context. When the new multipliers are set, HM Treasury intends to publish analysis of the expected effects of the new RHL and higher multiplier arrangements.

Regarding National Insurance contributions (NICs), a Tax Information and Impact Note (TIIN) was published alongside the introduction of the Bill containing the changes to employer NICs. The TIIN sets out the impact of the policy on the Exchequer, the economic impacts of the policy, and the impacts on individuals, businesses, and civil society organisations, as well as an overview of the equality impacts.
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Liz Jarvis:To ask the Chancellor of the Exchequer, whether her Department plans to review the VAT rules that apply to the supply of medicines by (a) NHS and (b) private pharmacy services. \p Dan Tomlinson: The supply of drugs is subject to VAT at the standard rate unless an exception applies. One of these exceptions is that the zero rate of VAT is applied when a drug is supplied to an individual for personal use on prescription and dispensed by a registered pharmacist. These supplies may be made by the NHS or private pharmacies.

In July 2025, the Government laid the draft Human Medicines (Authorisation by Pharmacists and Supervision by Pharmacy Technicians) Order 2025, which will enable pharmacists to authorise registered pharmacy technicians to carry out, or supervise others carrying out, the preparation, assembly, dispensing, and sale and supply of medicines. The Government intends to legislate to enable medicines dispensed by or under the supervision of a registered pharmacy technician to benefit from the zero rate of VAT.
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Edward Morello:To ask the Chancellor of the Exchequer, if she will make an assessment of the potential merits of enabling people to Gift Aid donations made to certified carbon offsetting projects. \p Dan Tomlinson: The Government recognises the vital role played by the charity sector and the generosity of the British public. That is why we supported charitable giving with over £1.7billion in Gift Aid in tax year 2025.

Donations to UK registered charities recognised by HMRC, that are involved in or run certified carbon credit projects, are already allowable for Gift Aid, an example being ‘The Woodland Trust’.

The UK Government is a strong supporter of the responsible voluntary use of high-integrity carbon and nature credits as part of climate and nature strategies. This commitment is reflected in the launch of the Principles for Voluntary Carbon and Nature Market Integrity and the government consultation which closed in July on their operationalisation, which will further the UK's ambition to become the green finance capital of the world.
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Daisy Cooper:To ask the Chancellor of the Exchequer, if she will carry out sector-specific impact assessments for proposed non-domestic rate multipliers ahead of the Autumn Budget 2025. \p Dan Tomlinson: The business rates multipliers are set by Government.

From 2026-27, the Government intends to introduce permanently lower tax rates for retail, hospitality and leisure properties with rateable values (RVs) under £500,000. The Government intends to fund this by introducing a higher multiplier on properties with RVs of £500,000 or more.

The new business rates multipliers will be set at Budget 2025 so that the Government can take into account the upcoming revaluation outcomes as well as the economic and fiscal context. When the new multipliers are set, HM Treasury intends to publish analysis of the expected effects of the new RHL and higher multiplier arrangements.
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Anneliese Dodds:To ask the Secretary of State for Education, what is the proposed timeline for implementing a system to identify children with a parent in prison. \p Janet Daby: Departmental officials continue to work closely with their counterparts at the Ministry of Justice to deliver the manifesto commitment to identify children affected by parental imprisonment as swiftly as possible, to help ensure that they get the support they need to thrive. A multi-year spending review has recently taken place to determine departmental budgets from 2026/27 to 2028/29. We are currently finalising the allocations process to set internal budgets for this spending period. Officials are working through the details of potential delivery options and this will inform timelines once internal budgets are finalised. Last month we published our preliminary market engagement notice for our multidisciplinary training offer for professionals which can be found here: https://www.find-tender.service.gov.uk/Notice/xx-xxxx-xxxx. This marks an important step towards getting children the support they may need once they are identified.
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Sarah Hall:To ask the Secretary of State for Education, what steps her Department is taking to improve the early (a) identification and (b) support of children with special educational needs (i) in areas with lower special educational needs resources, (ii) for children without formal diagnosis and (iii) in all areas. \p Stephen Morgan: The department is determined to ensure that all settings have the tools to identify special educational needs and disabilities (SEND) early, support children and young people, and prevent the escalation of needs later on. Details of the government's intended approach to SEND reform will be set out in a Schools White Paper in the autumn.

We recognise that the early years presents a crucial opportunity to invest in children’s development. We are investing in additional support and improving how funding is distributed to providers, supporting them to strengthen inclusion and early intervention.

Best Start Family Hubs will also provide high quality support in every local authority. Each hub will include access to a professional trained to support parents of children with additional needs, helping to identify SEND early and connect families with local services.

The department is also investing in evidence-based programmes, including the Nuffield Early Language Intervention and the Early Language and Speech for Every Child programme, to support children with their speech and language development. We have published free resources for providers, including an online training module and SEND assessment guidance, and we are funding the level 3 Early Years qualification for an additional 1,000 early years Special Educational Needs Co-ordinators.
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Sarah Hall:To ask the Secretary of State for Education, what assessment her Department has made of the potential impact of the Adoption and Special Guardianship Support Fund fair access limit on the mental health of adopted children and children living with a special guardianship. \p Janet Daby: I refer my hon. Friend, the Member for Warrington South to the answer of 2 May 2025 to Question 47954.
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Afzal Khan:To ask the Secretary of State for Education, what steps her Department is taking to help ensure the delivery of comprehensive SEND training in early years qualification routes. \p Stephen Morgan: Through our Giving Every Child the Best Start in Life strategy, the department will make inclusive practice standard practice in the early years by embedding an inclusive approach in our workforce education, training and leadership opportunities.

In 2023 the Early Years Educator level 3 qualification criteria were updated following a consultation with the sector. The new criteria include special educational needs and disabilities (SEND) provision as a standalone criterion, ensuring that there is now a greater focus on supporting children with SEND.

The department is funding training for 1,000 early years Special Educational Needs Co-ordinators (SENCOs) to achieve their level 3 Early Years SENCO qualification by the end of the 2025/26 financial year, having already funded training for up to 7,000 early years SENCOs in previous years.

We have also published new resources, including a free online training module and SEND assessment guidance, to help early educators to identify, assess and support children in their settings.