theodi/ndl-core-corpus huggingface dataset:
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Charlie Dewhirst:To ask the Secretary of State for Environment, Food and Rural Affairs, when the Fishing and Coastal Growth Fund will open for applications. \p Dame Angela Eagle: The Fishing and Coastal Growth Fund is a £360 million long-term investment, delivered over 12 years. We are working closely with industry to identify priority areas for support and to ensure funding is targeted where it will have the greatest impact. Following the conclusion of this engagement phase, we will establish and confirm timelines for the scheme’s launch. This will not open before March 2026 but will be communicated once finalised.
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Adam Jogee:To ask the Secretary of State for Environment, Food and Rural Affairs, whether she plans to meet the leadership of the National Farmers' Union. \p Dame Angela Eagle: As part of their Ministerial responsibilities, both the Secretary of State and her farming Minister meet routinely with farming organisations.
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Alex Sobel:To ask the Secretary of State for Environment, Food and Rural Affairs, when she plans to publish the cross-Government nature strategy. \p Mary Creagh: Defra will set out its timeline for publishing the Cross Government Nature Strategy (GCNS) in due course.
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Jack Rankin:To ask the Secretary of State for Environment, Food and Rural Affairs, what steps she is taking to repair and restore footbridges along the Jubilee River; and what estimate she has made of the associated cost to the taxpayer. \p Emma Hardy: The Jubilee River is part of the Maidenhead, Windsor and Eaton Flood Alleviation Scheme which is operated and maintained by the Environment Agency. Footbridges along the Jubilee River are the responsibility of the respective local authorities including Buckinghamshire Council, Slough Council and the Royal Borough of Windsor and Maidenhead. The Environment Agency works closely with these councils; however, questions relating to plans to repair and restore these footbridges should be directed to the respective local authority, not the Environment Agency.
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Gideon Amos:To ask the Secretary of State for Environment, Food and Rural Affairs, what estimate his Department has made of the number of residential properties built after 1 January 2009 in designated flood risk areas that are ineligible for support under the Flood Re scheme in (a) the UK and (b) Taunton and Wellington constituency. \p Emma Hardy: Flood Re does not apply to homes built after 2009, as that would be inconsistent with current planning policy. Planning policy is clear that inappropriate development in floodplains should be avoided. Where development is necessary in a flood risk area, it should be made flood resistant, resilient and safe for their lifetime, without increasing flood risk elsewhere.
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Ruth Jones:To ask the Secretary of State for Environment, Food and Rural Affairs, what assessment she has made of the potential impact of the EU-UK SPS agreement on (a) the Government's commitment to improve animal welfare and (b) the Government's forthcoming animal welfare strategy. \p Dame Angela Eagle: The agreement will cover SPS standards and controls and also wider agrifood rules related to food labelling, organics, and key marketing standards and compositional standards.

The EU has accepted there will need to be a number of areas where we need to retain our own rules. The details of these are subject to negotiation, but we have been clear about the importance of being able to set high animal welfare standards, support public health, and support the use of new and innovative technologies.

The Prime Minister announced that we will be publishing an animal welfare strategy later this year.
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Andrew George:To ask the Secretary of State for Environment, Food and Rural Affairs, on how many occasions the Agricultural Supply Chain Adjudicator has undertaken enforcement action when a purchaser has not provided a compliant written milk contract. \p Dame Angela Eagle: Under the Fair Dealing Obligations (Milk) Regulations 2024, purchasers must explain variable price changes within 7 days of a price review. The Regulations now apply to all milk purchase contracts.

Breaches can be reported to the Agricultural Supply Chain Adjudicator (ASCA).

Whilst it is not appropriate to provide the details of any live investigations, to date, ASCA has received 1 formal complaint about a non-compliant milk contract (currently under investigation).

ASCA has also received a number of informal ‘in confidence’ concerns raised by producers across a range of issues. Where able to do so without revealing the identity of a producer, ASCA will raise these concerns directly with a milk purchaser.
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Adam Jogee:To ask the Secretary of State for Environment, Food and Rural Affairs, whether she has had discussions with her counterparts in the devolved Administrations since her appointment. \p Dame Angela Eagle: Since her appointment the Secretary of State has held meetings to discuss a range of shared priorities with the Minister of Agriculture, Environment and Rural Affairs in Northern Ireland, the Cabinet Secretary for Rural Affairs, Land Reform and Islands in the Scottish Government, and the Deputy First Minister and Cabinet Secretary for Climate Change and Rural Affairs in the Welsh Government.
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Josh Babarinde:To ask the Secretary of State for Environment, Food and Rural Affairs, what steps his Department is taking to support local authorities in dealing with abandoned vehicles. \p Mary Creagh: Councils have a duty to remove abandoned vehicles from land in the open air and roads (including private roads). Guidance to help councils comply with this duty is available here: Abandoned vehicles: local authority responsibilities - GOV.UK

Councils can take enforcement action against people who abandon vehicles by issuing a fixed penalty notice or prosecuting them.
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Lee Anderson:To ask the Secretary of State for Environment, Food and Rural Affairs, what steps her Department is taking to increase urban wildlife habitat. \p Mary Creagh: Nature Towns and Cities, a new initiative, supported by Defra, is committed to bringing the benefits of nature and greenspace to everyone in the UK. It has recently awarded £15.4 million to 19 partnerships, covering 40 towns/cities, enabling local authorities, working with their communities to transform their urban environment for people and nature. Birmingham has successfully become the UK’s first official Nature City, with Bournemouth, Christchurch and Poole collectively becoming the first Nature Towns.

Natural England’s Green Infrasturcture (GI) Standards include an urban nature recovery standard to expand and connect habitats and species in urban/urban fringe areas and reverse the decline in biodiversity. The GI Mapping Database provides a layered view of England’s green/blue spaces. Designed to support planning, policy, and nature recovery efforts by visualizing how natural assets are distributed and accessed.

Local Nature Recovery Strategies (LNRS) are a flagship measure in the Environment Act. A good example which is centred around urban nature recovery is NATURE FOR ALL. A Local Nature Recovery Strategy for Greater Manchester.
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Lee Anderson:To ask the Secretary of State for Environment, Food and Rural Affairs, what steps her Department is taking to reduce disparities in accepted materials for recycling across different local authorities. \p Mary Creagh: The Simpler Recycling reforms will ensure that across England, people will be able to recycle the same materials, whether at home, work or school.

Every household and workplace (businesses and relevant non-domestic premises like schools and hospitals) across England will be able to recycle the same materials in the following core waste streams: metal, glass, plastic (including cartons), paper and card, food waste, and garden waste (for households only).

These reforms will make recycling easier and ensure there is a comprehensive, consistent service across England. This will reduce confusion with recycling to improve recycling rates, ensuring there is more recycled material in the products we buy, and that the UK recycling industry will grow.

Simpler Recycling will be implemented as follows:
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Kevin Bonavia:To ask the Secretary of State for Environment, Food and Rural Affairs, what assessment she has made of the potential merits of strengthening criminal penalties for illegally killing hen harriers. \p Mary Creagh: Bird of prey persecution is a national wildlife crime priority. Where any wild bird of prey is killed illegally the full force of the law should apply to proven perpetrators of the crime. The Government recognises that some stakeholders are often disappointed with the sentences that are passed down for such criminal acts but significant sanctions are already available for judges to hand down to those convicted of illegally killing birds of prey. Anyone who commits an offence under existing legislation such as the Wildlife and Countryside Act 1981 could face up to a six-month custodial sentence and/or an unlimited fine. Sentencing of those convicted of wildlife crimes remains a matter for judges, and these decisions are rightly taken independently of Government.

Defra therefore has no current plans to strengthen the maximum penalties for illegally killing hen harriers.
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Lee Anderson:To ask the Secretary of State for Environment, Food and Rural Affairs, what steps her Department is taking to help preserve Sites of Special Scientific Interest in Ashfield constituency. \p Mary Creagh: Sites of Special Scientific Interest (SSSIs) continue to be one of the most effective tools for protecting and enhancing biodiversity and deliver a wide range of health and socio-economic benefits.

Natural England has an ongoing programme to assess the condition of SSSI features and implement restoration actions. Recent work in Ashfield includes monitoring at Teversal Pastures SSSI, where two units with species-rich neutral grassland are in favourable condition and managed through a Countryside Stewardship Mid-tier scheme consented by Natural England. At Friezeland Grassland SSSI, monitoring led to a new Countryside Stewardship scheme with capital works to restore lowland neutral grassland. Natural England also monitored Annesley Woodhouse Quarries SSSI, leading to a Countryside Stewardship Higher Tier scheme to increase grazing and management.

In the 2024 autumn budget we allocated £13m to Protected Site Strategies which will develop spatial restoration plans for priority sites, such as Sherwood Forest in the adjoining district of Newark and Sherwood. These strategies will put in place action to restore protected sites and manage the impact of environmental harm.

The Nature Restoration Fund in the Planning and Infrastructure Bill will allow a more strategic approach to SSSI restoration and deliver improved environmental outcomes.
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Lee Anderson:To ask the Secretary of State for Environment, Food and Rural Affairs, if she will make it her policy to end the culling of badgers. \p Dame Angela Eagle: Work is progressing at pace on a comprehensive new bovine TB strategy, to drivedown bovine TB rates to save cattle and farmers’ livelihoods and end the badger cull by the end of this parliament.
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Sir Julian Lewis:To ask the Secretary of State for Environment, Food and Rural Affairs, what recent representations she has received from the Campaign for National Parks on the effectiveness of the Protected Landscapes Duty, introduced under the Levelling Up and Regeneration Act 2023, in promoting (a) earlier consideration of environmental aspects of planning proposals, (b) cleaner rivers, (c) improved public transport for rural communities, (d) stronger local economies, (d) more wildlife and biodiversity recovery and (e) fairer public access to nature; and whether the impact of the Protected Landscapes Duty has fulfilled the principal recommendations of the 2019 Glover Review. \p Mary Creagh: The Prime Minister, Chancellor of the Duchy of Lancaster, Defra and MHCLG Secretaries of State and the Minister for Nature received a letter from the Campaign for National Parks on 7 October 2025 titled ‘Do not weaken the laws protecting National Parks and National Landscapes’. We will respond in due course.

The Government is working with a range of partners to consider the impact of the Protected Landscapes Duty. The duty is intended to facilitate better outcomes for England’s Protected Landscapes, which are in line with their statutory purposes.

The Government has published guidance on the Protected Landscapes duty to ensure public bodies operating in these areas, including water companies, deliver better environmental outcomes working together with Protected Landscape organisations.
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Richard Foord:To ask the Chancellor of the Exchequer, whether pension increases resulting from voluntary National Insurance contributions are backdated to the date HMRC received payment in cases where processing delays exceed the expected timeframe. \p Dan Tomlinson: Where voluntary National Insurance contributions lead to a pension increase, the adjustment is applied to the relevant tax years being applied for and is backdated to the date HMRC received the payment, even if processing takes longer than expected.
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Callum Anderson:To ask the Chancellor of the Exchequer, what criteria HMRC will use to prioritise enforcement on high-risk tax areas. \p Dan Tomlinson: HMRC uses a risk-based approach to identify individuals and businesses for investigation, applying civil and criminal powers to tackle avoidance, evasion, and error. In 2024–25, this approach helped protect an estimated £48 billion in tax revenue.

Its Strategic Picture of Risk combines data analytics and expert insight to assess key compliance risks. This informs HMRC’s planning, resource allocation, and case selection, using data from tax returns and third-party sources (e.g. banks, online platforms, other departments).

Compliance activity is tailored to taxpayer groups such as large businesses, individuals, and suspected tax avoiders or criminals. HMRC prioritises interventions based on their wider impact on tax compliance, economic objectives, and societal harm. HMRC’s compliance approach, Prevent, Promote and Respond, focuses on preventing non-compliance from happening in the first place, and helping customers get their tax right before they submit their return or claim.
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Jo Platt:To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of business rates valuation methods on grassroots music venues. \p Dan Tomlinson: I refer the honorable Member to the response to UIN 22711.
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Katie Lam:To ask the Chancellor of the Exchequer, what recent steps she has taken to disrupt organised crime groups engaged in the supply of illicit tobacco products. \p Dan Tomlinson: The actions we are taking to tackle illicit tobacco are set out in the illicit tobacco strategy. Our recent results can be found here, including criminal and civil sanctions as well as seizures.
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Abtisam Mohamed:To ask the Chancellor of the Exchequer, if she will make an assessment of the potential merits of introducing a flat 20% tax on defined contribution pension funds collected by pension providers at the point of death. \p Dan Tomlinson: Most unused pension funds and death benefits will be included within the value of a person’s estate for inheritance tax purposes from 6 April 2027. This removes distortions resulting from changes that have been made to pensions tax policy over the last decade, which have led to pensions being openly used and marketed as a tax planning vehicle to transfer wealth, rather than as a way to fund retirement. These reforms also remove inconsistencies in the inheritance tax treatment of different types of pensions.
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Connor Naismith:To ask the Chancellor of the Exchequer, what steps her Department is taking to help support self-employed micro businesses to comply with HMRC’s Make Tax Digital programme. \p Dan Tomlinson: The government has published detailed guidance and offers help through webinars, online resources, and customer service channels to enable customers and agents to prepare for and use Making Tax Digital (MTD) for Income Tax successfully.

It is working with the software industry to ensure there is a wide range of MTD-compatible software to suit varying needs and budgets. That includes free software. Many products are aimed at unrepresented users.

A communications campaign is underway, using radio and social media channels to raise customer awareness particularly among taxpayers without an agent.
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Matt Vickers:To ask the Chancellor of the Exchequer, whether she plans to extend VAT relief for hospitality businesses. \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.
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Claire Hanna:To ask the Chancellor of the Exchequer, whether she has made a recent assessment of the potential merits of extending VAT energy-saving materials (ESM) relief to all domestic retrofit projects which include ESMs where other works are undertaken as part of the same project. \p Dan Tomlinson: This Government is committed to improving the quality and sustainability of our housing stock, through improvements such as low carbon heating, insulation, solar panels, and batteries. This will be vital to making the UK more energy resilient and meeting our 2050 Net Zero commitment.

Installations of qualifying energy-saving materials (ESMs) in residential accommodation and buildings used solely for a charitable purpose benefit from a temporary VAT zero rate until March 2027, after which they will revert to the reduced rate of VAT at five per cent.

VAT is a broad-based tax on consumption and the 20 per cent standard rate applies to most goods and services. This includes most construction works. 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.
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Nigel Huddleston:To ask the Chancellor of the Exchequer, what assessment she has made of the effectiveness of HMRC’s attempts to tackle landfill tax fraud on unauthorised illegal waste sites; and how much money has been recovered from prosecutions in the last 3 years. \p Dan Tomlinson: The Government applies Landfill Tax to disposals made at sites without an environmental disposal permit (unauthorised waste sites). This aims to deter non-compliance by making the illegal disposal of waste less profitable, and reinforcing the principle of “polluter pays”.

In the last 5 years, HMRC Landfill Tax compliance activities have generated a compliance yield of £1.3 billion.

HMRC have conducted over 250 compliance interventions over the last three years at illegal unauthorised waste sites, generating approximately £4.5 million in compliance yield.

HMRC also works closely with environmental regulators to identify and tackle disposals of unauthorised waste.
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Matt Vickers:To ask the Chancellor of the Exchequer, what recent assessment she has made of the financial contribution of the hospitality sector to the Exchequer. \p Dan Tomlinson: The Government values the significant contribution made by hospitality businesses to economic growth and social life in the UK.

HMRC does not hold aggregated data on the financial contribution of the hospitality sector to the Exchequer, but sectoral breakdowns for individual taxes can be found on gov.UK.
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Dr Scott Arthur:To ask the Chancellor of the Exchequer, whether she plans to link alcohol duty increases to inflation. \p Dan Tomlinson: The baseline assumption, shared by the Government and the Office for Budget Responsibility, is that alcohol duty will be increased annually in line with the Retail Price Index, so that it does not fall in real terms.

As with all taxes, the Government welcomes representations from stakeholders to inform policy development.

The Chancellor makes decisions on tax policy at fiscal events, and her fiscal rules require day-to-day spending to be fully paid for through tax receipts.
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Graham Leadbitter:To ask the Chancellor of the Exchequer, pursuant to the oral contribution of the Parliamentary Secretary to the Treasury in response to the Question from the hon. Member for Moray West, Nairn and Strathspey on 9 September 2025, Official Report, column 724, what the evidential basis is for charging spirit duty at twice the level of beer. \p Dan Tomlinson: Following public consultation, a new duty structure for alcohol products was introduced in August 2023.

The alcohol duty system taxes all alcohol products according to their strength, so the duty owed increases with alcohol content. The system is also progressive, ensuring that higher strength products pay proportionately more tax

The 2023 reforms significantly reduced previous inconsistencies in treatment between different types of alcohol product and introduced two new reliefs: Draught Relief (DR); and Small Producer Relief (SPR).

DR enables products served on draught below 8.5 per cent alcohol by volume (ABV) to pay less duty. This relief provides support to pubs and other hospitality venues, as well as helping producers of eligible products.

At Autumn Budget 2024, the Chancellor made DR more generous by cutting draught rates by 1.7%, taking a penny of duty off a typical strength pint.

SPR replaced and extended the previous Small Brewers Relief. SPR supports SMEs and new entrants by permitting smaller producers who make 4,500 hectolitres or less of alcohol per year to pay reduced duty rates on all products below 8.5 per cent ABV.

HMRC plans to evaluate the new rates and structures three years after the changes took effect on 1 August 2023.  This will allow time for HMRC to gather a broad range of data. The Government welcomes evidence from industry on the impact of the changes so far.
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Graham Leadbitter:To ask the Chancellor of the Exchequer, pursuant to the oral contribution of the Parliamentary Secretary to the Treasury in response to the Question from the hon. Member for Moray West, Nairn and Strathspey on 9 September 2025, Official Report, column 724, what assessment she has made of the potential implications for her policies of trends in the number of pub closures in 2025 so far. \p Dan Tomlinson: The Chancellor’s decision at Autumn Budget 2024 to cut duty for draught products, whilst uprating alcohol duty in line with inflation for main rate products balanced the need to fund public services, disincentivise harmful alcohol consumption, and support moderate, responsible drinkers with the cost of living.

This kept the tax on non-draught products stable in real terms, which the Government does not expect to have any significant macroeconomic impacts. The Tax Impact and Information Note (TIIN) for this decision is available here:

https://www.gov.uk/government/publications/changes-to-the-rates-of-alcohol-duty/alcohol-duty-uprating

To support spirits producers, the Government has:
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Mr Andrew Snowden:To ask the Chancellor of the Exchequer, how many people were unable to benefit from the Residence Nil Rate Band due to not having direct descendants in the most recent year for which data is available. \p Dan Tomlinson: The residence nil-rate band was introduced under the previous Government in April 2017. The then Government set out in a tax information and impact note at the time of its introduction that there was no evidence to suggest that this policy would have significant adverse impacts on those with protected characteristics under the Equality Act 2010. The tax information and impact note is available at www.gov.uk/government/publications/inheritance-tax-main-residence-nil-rate-band-and-the-existing-nil-rate-band/inheritance-tax-main-residence-nil-rate-band-and-the-existing-nil-rate-band.

HMRC publishes annual statistics about the use of nil-rate bands, reliefs and exemptions. 30,600 estates used the residence nil-rate band in 2022-23, and £7.72 billion of chargeable estate value was removed from an inheritance tax charge as a result. HMRC does not collect comprehensive data about the reasons for an estate not using the residence nil-rate band.
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Jessica Toale:To ask the Chancellor of the Exchequer, pursuant to the Answer of 18 September 2025 to Question 76734 on money laundering, whether her Department has issued separate tailored guidance (a) the relocation industry and (b) the lettings industry. \p Dan Tomlinson: HMRC issues specific guidance for estate agency businesses and those letting agency businesses within scope of the Money Laundering Regulations, to help them comply. This is available on GOV.UK.
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Jerome Mayhew:To ask the Chancellor of the Exchequer, with reference to the oral contribution of the Exchequer Secretary to the Treasury to the question from the hon. Member for Doncaster Central South of 1 July 2025, Official Report, column 125 and her Department's document entitled The tax treatment of remote gambling consultation, published on 6 May 2025, what steps her Department is taking to (a) identify unintended consequences and (b) develop mitigations of proposals to (i) simplify gambling duty and (ii) improve compliance. \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 closed on 21 July 2025. Responses are now being analysed and a response to the consultation will be published at Autumn Budget 2025.

The Chancellor takes decisions on tax policy at fiscal events. If any changes are made to gambling duties at Budget following the consultation, legislation will be accompanied by a Tax Information and Impact Note which will set out the expected impacts.
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Gregory Stafford:To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of the 2023 changes to VAT on gym memberships on independent gyms. \p Dan Tomlinson: In 2023, the courts decided that sports and leisure services supplied by local authorities are non-business activities and are not subject to VAT.

There was no change in the VAT treatment of gym membership. However, before the change was implemented for local authority services, HMRC analysed in detail the relevant economic circumstances of the sports and leisure sector, and the conclusion was that removing the requirement to charge VAT on local authority sports and leisure activities would not significantly distort competition in the sector, partly because the sector was already subject to significant structural variations for reasons not confined to tax or VAT.

Following the 2023 change, HMRC held a series of positive meetings with stakeholders from the sector to address any concerns or questions that they had about the change.
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Caroline Voaden:To ask the Chancellor of the Exchequer, what assessment she has made of the adequacy of the guidance entitled Reliefs from VAT for disabled and older people (VAT Notice 701/7), published on 18 December 2014, for people with permanent disabilities who are reliant on care provided by organisations which fall outside the exemption regime. \p Dan Tomlinson: HMRC supports its customers by providing accessible digital services, tailored help for those with additional needs, and clear guidance to manage their tax affairs confidently.

VAT Notice 701/7 - Reliefs from VAT for disabled and older people explains which goods and services for disabled people are zero-rated for VAT, and which mobility aids for people aged 60 or over are reduced-rated (subject to VAT at a rate of 5%).

HMRC guidance in VAT Notice 701/2 - Welfare services and goods explains the reliefs available for individuals with permanent disabilities. The VAT exemption applies to care provided to disabled individuals by organisations that are public bodies, charities, or state-regulated institutions.

HMRC keeps its guidance under review for accuracy and usability, providing updates in relation to changes in policy and processes.
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Callum Anderson:To ask the Chancellor of the Exchequer, how HMRC will measure the potential impact of its digital services on levels of taxpayer compliance. \p Dan Tomlinson: HMRC has a strategy to become a digital-first organisation with a minimum of 90% of interactions undertaken digitally by 2029 to 2030, as set out in the HMRC Transformation Roadmap. HMRC's Transformation Roadmap - GOV.UK

Annex A of the Roadmap sets out the metrics that will be used to measure progress, including on compliance, and these will be reported in HMRC’s Annual Report and Accounts

Annex A: HMRC's Transformation Roadmap metrics - GOV.UK
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Source: hansard.parliament.uk (2025-10-15)

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Lewis Cocking:To ask the Chancellor of the Exchequer, pursuant to the Answer of 28 April 2025 to Question 44492 on Business Rates: Tax Allowances, if she will list the special category codes for the types of hereditaments whose valuation is assessed (a) in whole and (b) in part on a consideration of the receipts and expenditure of the property. \p Dan Tomlinson: Special category codes (SCAT) identify the type of property, not the valuation methodology adopted. They cannot be used to identify the valuation method because for some property types a receipts and expenditure, contractor’s or rental comparison methods may all have been used.

The valuation methods used for different property types are set out on gov.uk here: Business Rates – Valuation Office Agency
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Source: hansard.parliament.uk (2025-10-15)

UK Parliament Hansard data: wrans/answers2025-10-15 conversation_164

Lee Anderson:To ask the Chancellor of the Exchequer, whether he Department has made an assessment of the potential impact of the current tobacco excise regime on the budgets of lower-income households. \p Dan Tomlinson: At Autumn Budget 2024, the Government renewed the commitment to a tobacco duty escalator, which increases duty by 2 per cent above RPI inflation at each Budget, until the end of the current Parliament. This is part of the Government’s focus on health prevention and to continue our drive to reduce smoking prevalence.

Tax changes are accompanied by a Tax Information and Impact Note which sets out the expected impacts on various groups.

Changes to tobacco duty rates from 30 October 2024 - GOV.UK
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Source: hansard.parliament.uk (2025-10-15)

UK Parliament Hansard data: wrans/answers2025-10-15 conversation_165

Matt Vickers:To ask the Chancellor of the Exchequer, what assessment she has made of the potential long-term fiscal impact of closures in the hospitality sector on local economies. \p Dan Tomlinson: The Government values the significant contribution made by hospitality businesses to economic growth and social life in the UK.

The Government closely monitors the health of different sectors across the UK economy and regularly engages with the hospitality sector. The recent Spending Review set out our new long-term local growth programmes to invest in communities across the UK, including to support local high streets and their hospitality businesses.

The hospitality sector makes significant contribution the exchequer, the UK economy, and society. We are determined to support hospitality businesses to succeed. We will introduce a permanently lower business rates multipliers for retail, hospitality, and leisure (RHL) properties with rateable values below £500,000 from 2026-27. Ahead of the new multipliers being introduced, we extended the RHL relief for 2025-26 at 40 per cent up to a cash cap of £110,000 per business and frozen the small business multiplier.

In addition, we:

We will continue to work with the hospitality sector to help drive economic growth, regenerate our high streets, and support vibrant and healthy communities across the UK.
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Source: hansard.parliament.uk (2025-10-15)

UK Parliament Hansard data: wrans/answers2025-10-15 conversation_166

Adam Jogee:To ask the Chancellor of the Exchequer, what estimate she has made of the amount of Landfill Tax (a) avoided and (b) evaded by the operators of landfill sites. \p Dan Tomlinson: 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. These statistics are published annually and are available at: Measuring tax gaps 2025 edition: tax gap estimates for 2023 to 2024 - GOV.UK (www.gov.uk). The latest estimate for England and Northern Ireland of the Landfill Tax gap is 22.6% of the theoretical Landfill Tax liabilities, or £150 million in absolute terms, for the 2023 to 2024 tax year.

In the last 5 years, HMRC Landfill Tax compliance activities have generated a compliance yield of £1.3 billion.
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Source: hansard.parliament.uk (2025-10-15)

UK Parliament Hansard data: wrans/answers2025-10-15 conversation_167

Helen Maguire:To ask the Chancellor of the Exchequer, whether the UK Carbon Border Adjustment Mechanism will exempt imports of in-scope raw materials that are used in the manufacture of military equipment in line with the EU UK Carbon Border Adjustment Mechanism. \p Dan Tomlinson: From 1 January 2027, the UK Carbon Border Adjustment Mechanism (CBAM) will apply to specific goods imported from the aluminium, cement, fertiliser, hydrogen, and iron & steel sectors. The specific goods are listed in the Government response to the consultation on the ‘Introduction of a UK Carbon Border Adjustment Mechanism’, which is available at: Consultation on the introduction of a UK carbon border adjustment mechanism - GOV.UK. There are no plans for exemptions from this list.

The UK CBAM is designed to address the risk of carbon leakage and to ensure that CBAM goods which are imported from overseas face a comparable carbon price to what is paid by manufacturers producing the same goods in the UK.
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Source: hansard.parliament.uk (2025-10-15)

UK Parliament Hansard data: wrans/answers2025-10-15 conversation_168

Dr Al Pinkerton:To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of HMRC’s loan charge repayment policies on people in Surrey Heath constituency. \p Dan Tomlinson: The Government commissioned an independent review of the loan charge to help bring the matter to a close for those affected whilst ensuring fairness for all taxpayers. The Government will respond by Autumn Budget 2025.

The Government recognises the concerns raised about the loan charge. The independent review examined the barriers that prevent those people subject to the loan charge from reaching resolution with HMRC.

HMRC continues to provide support for those affected, with agreed manageable payment plans and a well-established Extra Support Service. It has guidance and training in place for all customer advisors or settlement teams on identifying taxpayers who need extra support and providing reasonable adjustments to meet their needs.
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Source: hansard.parliament.uk (2025-10-15)

UK Parliament Hansard data: wrans/answers2025-10-15 conversation_169

Gideon Amos:To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of including unused pension funds within the inheritance tax framework on (a) bereaved families and (b) incentives for retirement saving. \p Dan Tomlinson: Most unused pension funds and death benefits payable from a pension will form part of a person's estate for inheritance tax purposes from 6 April 2027. This removes distortions resulting from changes that have been made to pensions tax policy over the last decade, which have led to pensions being openly used and marketed as a tax planning vehicle to transfer wealth, rather than as a way to fund retirement. These reforms also remove inconsistencies in the inheritance tax treatment of different types of pensions.

The Government will continue to incentivise pension savings for their intended purpose of funding retirement, with ongoing tax reliefs on both contributions into pensions and on the growth of funds held within a pension scheme. Pensions continue to benefit from very significant tax benefits. It is therefore crucial to ensure that tax reliefs on pensions are being used for their intended purpose – to encourage saving for retirement and later life – rather than for passing on wealth free of inheritance tax.

Estates will continue to benefit from the normal nil-rate bands, reliefs, and exemptions available. For example, the nil-rate bands mean an estate can pass on up to £1 million with no inheritance tax liability and the general rules mean any transfers, including the payment of death benefits, to a spouse or civil partner are fully exempt from inheritance tax. More than 90 per cent of UK estates will continue to have no inheritance tax liability in 2029-30 following these changes and the reforms will only affect a minority of those with inheritable pension wealth.

A tax information and impact note was published on 21 July 2025 and sets this out. It is available at www.gov.uk/government/publications/reforming-inheritance-tax-unused-pension-funds-and-death-benefits/inheritance-tax-on-unused-pension-funds-and-death-benefits.
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Source: hansard.parliament.uk (2025-10-15)

UK Parliament Hansard data: wrans/answers2025-10-15 conversation_170

Cameron Thomas:To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of remote gambling harmonisation on the horse racing industry. \p Dan Tomlinson: The Government consulted on proposals to simplify the current gambling tax system. Responses are now being analysed and a response to the consultation will be published at Autumn Budget 2025. If any changes are made to gambling duties at a future Budget following the consultation, they will be accompanied by a Tax Information and Impact Note which will set out the expected impacts.

This government recognises the social and cultural value of horseracing, which is why we exempt on course horserace betting from duty, with no plans to change this. We are working with the horse racing sector to identify possible unintended consequences and mitigations.
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Source: hansard.parliament.uk (2025-10-15)

UK Parliament Hansard data: wrans/answers2025-10-15 conversation_171

Lizzi Collinge:To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of the rent-a-chair model in the hair and beauty sector on (a) VAT compliance and (b) overall tax revenue; and what steps her Department is taking to prevent the misuse of that model for tax evasion. \p Dan Tomlinson: The Government is committed to reducing non-compliance in the tax system and HMRC continues to tackle non-compliance across all areas of the economy, including VAT.

Businesses providing personal care services, including hairdressers and barbers often operate using the ‘rent-a-chair’ business model. This unique but legitimate business model, unless applied correctly, can result in individuals being wrongly classed as self-employed for employment purposes.

HMRC are committed to tackling false self-employment and will investigate evidence that suggests businesses have misclassified individuals for tax purposes. HMRC will challenge businesses that either artificially separate to avoid exceeding the VAT registration threshold or design schemes to reduce the amount of VAT they owe and will take steps to ensure that they pay the right amount of tax.
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Source: hansard.parliament.uk (2025-10-15)

UK Parliament Hansard data: wrans/answers2025-10-15 conversation_172

Mr Richard Holden:To ask the Chancellor of the Exchequer, whether she has made an assessment of the potential merits of extending existing VAT reliefs on defibrillators to cover direct purchases by (a) community groups, (b) sports clubs and (c) small businesses. \p Dan Tomlinson: 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 currently provides VAT reliefs to aid the purchase of defibrillators. For example, when an Automated External Defibrillator is purchased with funds provided by a charity and then donated to an eligible body, no VAT is charged. Furthermore, all state schools in England have been fitted with AEDs.
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Source: hansard.parliament.uk (2025-10-15)

UK Parliament Hansard data: wrans/answers2025-10-15 conversation_173

Dr Neil Hudson:To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of inflation on (a) businesses, (b) farmers and (c) consumers in Epping Forest constituency. \p Lucy Rigby: The Office for National Statistics does not publish inflation statistics at the level of individual constituencies such as Epping Forest. However, the Government understands that inflation remains a challenge for businesses, including farmers, and consumers. This is why the Chancellor has asked departments to prioritise reducing inflation when developing policies for the Autumn Budget, ensuring decisions support stability and long-term growth.
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Source: hansard.parliament.uk (2025-10-15)

UK Parliament Hansard data: wrans/answers2025-10-15 conversation_174

Dr Neil Hudson:To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of her economic policies on inflation for food and drink. \p Lucy Rigby: HM Treasury does not produce forecasts for the UK economy. Forecasting the economy, including the impact of Government policy decisions, is the responsibility of the independent Office for Budget Responsibility (OBR), which published its latest forecast on 26 March 2025. The OBR does not publish estimates of the impact of policy decisions on levels of food and drink inflation. The Chancellor has asked departments to prioritise reducing inflation when developing policies for the Autumn Budget, ensuring decisions support stability and long-term growth.