theodi/ndl-core-corpus huggingface dataset:
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Source: hansard.parliament.uk (2025-12-12)

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Liz Twist:To ask the Secretary of State for Business and Trade, what progress he has made with Cabinet colleagues on helping reduce the number of employers underpaying the National Minimum Wage and National Living Wage. \p Kate Dearden: As a Government we are clear: everyone must get the pay they are entitled to.

In 2024/25, HMRC identified £5.8 million owed to 25,000 workers and issued 750 penalties worth £4.2 million to employers.

We are going further- setting up the Fair Work Agency to improve join up with other enforcement and will ensure that every complaint a worker makes will be followed up. We will also publish names of employers breaching the minimum wage more regularly, helping to level the playing field for the vast majority of businesses who do play by the rules.

These reforms will benefit constituents in my honourable friend's area and across the country.
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Source: hansard.parliament.uk (2025-12-12)

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Liam Byrne:To ask the Secretary of State for Northern Ireland, with reference to the policy papers entitled Spending Review 2025, published on 30 June 2025, and Budget 2025, published on 28 November 2025, what their Department’s capital Departmental Expenditure Limit (DEL) will be in each year of the Spending Review period; how much capital funding has been allocated to each of their Department’s programmes; and how much and what proportion of the capital DEL allocation remains unallocated in each year. \p Hilary Benn: The Northern Ireland Office’s Capital Departmental Expenditure Limit (DEL) settlements for the Spending Review period are set out below. Regarding the unallocated portion of the budget; currently, we have no unallocated CDEL in each year of the Spending Review period.

Programme Group

2025-26

2026-27

2027-28

2028-29

2029-30

NIO

£0.623m

£2.043m

£0.178m

£0.193m

£2.393m

ALB

£0.523m

£0.868m

£0.108m

£0.108m

£0.108m

ICRIR

£1.669m

£7.881m

£0.100m

£0.100m

£0.100m

Total Capital DEL

£2.815m

£10.792m

£0.386m

£0.401m

£2.601m
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Source: hansard.parliament.uk (2025-12-12)

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Jim McMahon:To ask the hon. Member for Blaenau Gwent and Rhymney, representing the House of Commons Commission, how many items from the Parliamentary Art Collection were reported as (a) missing, (b) stolen and (c) damaged beyond repair in each of the last ten years; and what was the total financial loss for each year. \p Nick Smith: In the period 2015–2025 nothing from the Parliamentary Art Collection has been recorded as stolen or damaged beyond repair.

Since 2023 items have been recorded as missing where they have not been located on the estate or in stores for between three and 20 years, in line with collections management best practice. The number of artworks recorded as missing in each year since 2023 was:

Prior to 2023, some artworks were recorded under the category ‘location unknown’. Data prior to 2018 is not available, but from 2018 to 2023 148 artworks were recorded in this category. 44 were later recategorised as missing. The remainder were found or subject to another action such as a transfer.

As a living and working collection, artworks are on display in corridors, meeting and Committee rooms as well as private offices and public spaces. Artworks are sometimes therefore found to have moved from their recorded location. For instance, during multiple office moves required for the 2024 General Election, over 100 artworks were recorded as missing but later located. As objects may be found many years after being recorded as missing, none of the artworks currently recorded as missing have therefore been written off, so are not considered a financial loss.

The total number of artworks currently listed as missing is 72.

As part of our ongoing assurances processes, the internal audit team are currently conducting an asset check for the three Heritage Collections. The fieldwork is complete and is expected to report shortly.
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Source: hansard.parliament.uk (2025-01-02)

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Helen Morgan:To ask the Secretary of State for Environment, Food and Rural Affairs, whether his Department has produced an impact assessment for projects funded by the Frequently Flooded Allowance. \p Emma Hardy: This Government is investing £2.4bn in 2024/25-2025/26 to improve flood resilience. The projects to receive Government funding in 2025/26 will be consented over the coming months in the usual way through Regional Flood and Coastal Committees with local representation.

We will consult in the new year on a review of the formula that allocates flood defence funding to ensure the challenges facing businesses and rural and coastal communities are adequately taken into account.

The process used to allocate funding to floods projects in the investment programme follows a consistent approach that aims to reduce flood risk and secure benefits. The approach follows Green Book guidance on value for money.
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Source: hansard.parliament.uk (2025-01-02)

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Tim Farron:To ask the Secretary of State for Environment, Food and Rural Affairs, what steps his Department is taking to support farmers with managing flooding in winter 2024-25. \p Daniel Zeichner: The Farming Recovery Fund was set up to support farmers affected by unprecedented extreme wet weather last winter (October 2023 to March 2024). Through these one-off recovery payments, £57.5 million has now been paid to over 12,700 farm businesses to help them recover from the impacts of the exceptional flooding and wet weather over the duration of this period.

The Government inherited flood assets in their worst condition on record following years of underinvestment by the previous government – 92% of the Environment Agency’s 38,000 assets are currently at required condition.

To ensure we protect the country from the devastating impacts of flooding, we will invest £2.4 billion over 2024/25 and 2025/26 to improve flood resilience, by building, maintaining, and repairing flood defences. The Government also announced £50 million of investment into internal drainage boards, supporting farmers and rural communities from the impacts of flooding.

The new Flood Resilience Taskforce provides oversight of national and local flood resilience and preparedness ahead of and after the winter flood season.
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Source: hansard.parliament.uk (2025-01-02)

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Zöe Franklin:To ask the Secretary of State for Education, what recent assessment she has made of the potential implications for her policies of trends in the level of (a) suspensions and (b) exclusions among pupils with SEND. \p Stephen Morgan: Every pupil deserves to learn in a safe, calm classroom, and the department will always support our hardworking and dedicated teachers to make this happen. Schools can use sanctions as a measure to improve behaviour and, in the most serious cases, exclusion may be necessary to protect other pupils from disruption and restore a safe environment.

This government is determined to address the causes of poor behaviour. The statutory ‘Suspension and permanent exclusion’ guidance is clear that, in all cases, school leaders should consider early intervention strategies to address the underlying causes or contributing factors of a pupil’s disruptive behaviour before issuing an exclusion. This includes situations where a pupil has special educational needs and disabilities (SEND). Schools should also consider using a multi-agency assessment for pupils who display persistent disruptive behaviour, which could include those with unidentified SEND. Schools should arrange such assessments when concerns arise, rather than waiting for a specific trigger.

This government is absolutely committed to improving inclusivity and expertise in mainstream schools, as well as ensuring special schools cater to children and young people with the most complex needs. The department will also strengthen accountability on mainstream settings to be inclusive including through Ofsted, support the mainstream workforce to increase their SEND expertise, and encourage schools to set up resourced provision or special educational needs units to increase capacity in mainstream schools.
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Source: hansard.parliament.uk (2025-01-02)

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Sarah Coombes:To ask the Secretary of State for Education, if she will make an assessment of the potential impact of above average unauthorised absence rates on educational outcomes in Sandwell local authority area. \p Stephen Morgan: Improving school attendance is central to the government’s Opportunity Mission to drive high and rising standards for every child. The government has inherited an epidemic of school absence which is one of the biggest barriers to opportunity, damaging learning, health and wellbeing.

Each day of lost learning can do serious harm. Days missed add up quickly. We know there is a link between absence and attainment, and that can have a knock-on effect on lifetime outcomes.

Analysis produced by the department in 2016 found that overall absence due to family holiday has a statistically significant negative link to attainment at both key stage 2 and key stage 4. The analysis is available here: https://assets.publishing.service.gov.uk/media/5a808fdee5274a2e8ab50d9f/The-link-between-absence-and-attainment-at-KS2-and-KS4-2013-to-2014-academic-year.pdf. This is further supported by a 2023 study by the Office for the Children’s Commissioner using departmental data which shows of the pupils who were persistently absent in year 10 and 11, 36% passed at least 5 GCSEs, including English and mathematics, compared to 78% who were rarely absent. The full details of the analysis can be found in the ‘Missing Children, Missing Grades’ report, which is accessible here: https://assets.childrenscommissioner.gov.uk/wpuploads/2023/11/CC-REPORT-_-Attendance-and-Attainment-_-Oct-23.pdf.

Absence does not just harm the attainment of those not in school, it can impact children in the classroom too. Children thrive on stability, but a steady churn of absences disrupts the learning of every child. The work of staff to cultivate a sense of community and belonging is weakened, and it increases workload for teachers who have to replan lessons.

The department’s ‘Working together to improve school attendance’ guidance, which became statutory in August 2024, emphasises the importance of a 'support first' approach, setting clear expectations that schools and local authorities should work with families to address barriers to attendance in a sensitive way.

The department is also supporting school attendance through broader investments, such as funded breakfast clubs across all primary schools to ensure children start their day ready to learn and providing access to specialist mental health professionals in every school.
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Luke Murphy:To ask the Secretary of State for Education, what safeguards are currently in place to ensure the (a) well-being and (b) safety of children who are home-schooled; and whether her Department reviews these safeguards regularly. \p Stephen Morgan: Keeping children safe is an absolute priority for the government.

The department’s elective home education data collection shows that in autumn 2024, local authorities reported 111,700 children in home education. While this data collection is mandatory for local authorities to complete, the numbers reported are based on the voluntary registers of home educated children they hold. Parents are not required to inform their local authority that they are home educating or provide any information for these registers, which means that the data may underestimate the numbers of children in elective home education.

That is why this government is going further to identify and support children as part of the Children’s Wellbeing and Schools Bill which is a landmark piece of legislation that will make child-centred government a reality. This Bill will introduce a requirement for all local authorities in England to keep Children Not in School registers and accompanying duties on parents of eligible children and certain out-of-school education providers to provide information for these registers. Local authorities will also have a new duty to provide support to the parents of home educating families on their registers. These proposals will enable local authorities to identify children not in school in their areas and provide support to them and, for those who are not receiving a suitable education or who are at risk of harm, to take action where this is the case.

It includes a new requirement for parents to obtain local authority consent before they can home educate if their child is subject to a child protection enquiry or has a child protection plan. Local authorities will also have new powers to require any home educated child to attend school if their home or learning environment is unsuitable. These proposals will strengthen the existing system of oversight for these children.

Local authorities have existing duties to safeguard all children in their areas, regardless of where they are educated. Where a child is identified as suffering or likely to be suffering significant harm, the local authority has a duty to investigate and take appropriate action and we expect them to do so. The evidence, such as the most recent Child Safeguarding Practice Review Panel annual report, shows that while home education is not an inherent safeguarding risk, some children not in school are at risk of serious harm.
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Source: hansard.parliament.uk (2025-01-02)

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Andrew Rosindell:To ask the Secretary of State for Education, what steps she has taken to work with local authorities to support the early years sector in Romford constituency. \p Stephen Morgan: This government is committed to breaking down the barriers to opportunity and that starts by ensuring every child has the best start in life. High-quality early education and childcare is essential to supporting this.

By 2027/28, this government expects to be spending in excess of £8 billion every year on free hours helping working families with their childcare costs. We have committed to ensuring that 30 hours of government-funded childcare is available for eligible working parents of children aged 9 months to the time they start school, by September 2025. This is the largest expansion of funded childcare ever and will remove barriers to work for nearly half a million parents with a child under 3 in England.

​The Romford constituency is within the area covered by Havering local authority, who, under Section 6 of the Childcare Act 2006, are responsible for ensuring that the provision of childcare is sufficient to meet the requirements of parents in their area. Part B of the ‘Early education and childcare’ statutory guidance for local authorities highlights that local authorities are required to report annually to elected council members on how they are meeting their duty to secure sufficient childcare, and to make this report available and accessible to parents. The guidance can be accessed here: https://www.gov.uk/government/publications/early-education-and-childcare--2.

The department worked closely with Havering local authority as they delivered the first two stages of the early entitlement expansion, and we continue to engage with them regularly as they prepare for September 2025. Currently no local authorities are reporting that eligible children are unable to access early years places.

If through our support, Havering local authority report any sufficiency challenges, we will where possible support them with any specific requirements. We have a delivery support contractor, Childcare Works, in place to support local authorities and providers to deliver the early years expansion.

Finally, on top of over £8 billion through the core funding rates, we are providing an additional £75 million grant for 2025/26 to support the sector in this pivotal year as they grow the places and the workforce needed to deliver the final phase of expanded childcare entitlements from September 2025. We know how important the details of funding arrangements are to local authorities and providers and so we will provide further details on how this grant will work as soon as possible.
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Chris Philp:To ask the Secretary of State for the Home Department, how many migrants entering the country illegally claimed to be children since 5 July 2024; how many and what proportion of those migrants were subsequently assessed to be (a) under and (b) over 18; and whether those migrants were assessed using scientific age assessments. \p Dame Angela Eagle: The Home Office publishes quarterly statistics on detected irregular arrivals to the UK in the ‘Immigration System Statistics Quarterly Release’. Quarterly data on detected irregular arrivals by age group is published in table Irr_D01 of the ‘Irregular migration to the UK detailed datasets’. The latest data is up to the end of September 2024, with data up to December 2024 to be published on 27 February 2025.

The Home Office also publishes data on asylum in the ‘Immigration System Statistics Quarterly Release’. Data on age disputes raised and resolved is published in table Asy_D05 of the ‘Asylum applications, initial decisions and resettlement detailed datasets’. The latest data relates to year ending June 2024.

Accurately assessing an individual's age remains an incredibly complex and difficult task, and current methods and procedures for doing so are set out in detail in the Home Office's Assessing Age guidance, which is publicly available here: https://assets.publishing.service.gov.uk/media/672e169e4f7608e424ffdab1/Assessing+age.pdf(opens in a new tab).

The effectiveness of these and other potential methods and procedures for age assessment are kept under regular review, and any future changes will be updated in the usual way. On the issue of scientific age assessments, I will write to the Rt Hon Member to address in more detail the question he has raised.
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Wendy Morton:To ask the Secretary of State for Foreign, Commonwealth and Development Affairs, with reference to the oral contribution of the Minister for Development in response to the Rt hon. Member for Aldridge-Brownhills during the Oral Statement of 28 November 2024 on UK Leadership on Sudan, Official Report, column 945, with which countries in the African Union he has had bilateral engagements on the situation in Sudan; and what assessment he has made of the effectiveness of those engagements in securing access to humanitarian aid within Sudan. \p Anneliese Dodds: I have raised the issue of humanitarian access with key regional actors, including during my visit to South Sudan and Ethiopia in August, as well as in bilateral engagements with Egypt at the Humanitarian Forum in Cairo in December. The Foreign Secretary also engaged with the African Union and African Security Council members during his visit to New York in November, including at a roundtable he hosted where he urged states to use their influence with the warring parties to push for improved humanitarian access in Sudan. In December, Lord Collins also spoke to the Ugandan Foreign Minister on Sudan to seek views on how we can work more closely to support region-led mediation efforts, particularly with the African Union. He also hosted an open briefing at the UN Security Council (UNSC), during the UK's presidency in November, with a focus on the protection of civilians' recommendations. The UK also co-led a Resolution at the UNSC with Sierra Leone on the protection of civilians, which failed to pass due to a Russian veto. We welcome the recent diplomatic efforts including by the Aligned for Advancing Lifesaving and Peace in Sudan (ALPS) members such as Egypt to pressure the Sudanese authorities to keep the Adré border open. We will continue to use our engagements with African partners to push for Adré to remain open permanently, for alternative cross-border routes beyond Adré, and for greater crossline access.
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Claire Hanna:To ask the Minister for the Cabinet Office, what discussions he has had with the EU on the impact of General Product Safety regulations on small and medium businesses sending goods to Northern Ireland. \p Nick Thomas-Symonds: The Government maintains a dialogue with the EU on matters of mutual interest. The updated General Product Safety Regulation largely formalises the reality of how businesses are already operating in the UK and the measures are therefore likely to have limited impact. Where businesses need to make changes, we expect that they will be adapting anyway in order to continue trading with the EU. We are keeping this matter under careful review and are supporting small and medium businesses through providing detailed guidance and via regular engagement to ensure we are enabling them to trade freely across the whole of the UK.
wrans/answers2025-12-04 conversation_1
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Damian Hinds:To ask the Chancellor of the Exchequer, with reference to Table 4.1 entitled Budget 2025 policy decisions in the Budget Red Book, line item 43, Investing in Communities: Provide funding to refurbish and improve up to 200 playgrounds in England, whether (a) local authorities, (b) town and parish councils, (c) schools and school trusts, (d) community groups and (e) charities will be able to bid for funding in this programme. \p James Murray: At Autumn Budget 2025, the government announced £18 million for up to 200 children’s playgrounds in England. This funding will breathe new life into play areas, creating safe, exciting spaces for thousands of children.

The government will provide more detail on the approach to allocating and delivery of this funding shortly.
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Andrew George:To ask the Chancellor of the Exchequer, what safeguards will be in place for self-employed individuals who decline to use the Government’s One Login system in 2027 on grounds of (a) conscience and (b) security. \p Dan Tomlinson: GOV.UK One Login is the single sign-in and identity checking solution enabling citizens to access digital government services. Over time it will replace all other sign-in methods on GOV.UK including Government Gateway.

Whilst HMRC will serve most of its customers and their intermediaries through its digital services, it will also provide targeted support so customers can access HMRC’s knowledgeable advisers in circumstances where they need that support to get their tax affairs right.

HMRC wants to encourage as many of its customers as possible to use available digital channels, but in many cases, customers have the option of using a paper form or an agent. Where the use of digital channels is required for some customers, as with Making Tax Digital, customers can apply for an exemption from these rules when it is not reasonably practicable for them to access or use digital services.
wrans/answers2025-12-04 conversation_3
Source: hansard.parliament.uk (2025-12-04)

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Mr Richard Holden:To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential merits of a weight-based system of vehicle taxation for cars. \p Dan Tomlinson: Vehicle Excise Duty is a tax on vehicles used or kept on public roads. For certain vehicle classifications, VED liability is partially calculated in accordance with the vehicle’s weight, reflecting the greater road damage caused by heavier vehicles. For example, Heavy Goods Vehicle (HGV) VED rates are set based on a vehicle’s weight, suspension and trailer.

The Government annually reviews the rates and thresholds of taxes and reliefs to ensure that they are appropriate and reflect the current state of the economy. The Chancellor makes decisions on tax policy at fiscal events in the context of the public finances.
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David Simmonds:To ask the Chancellor of the Exchequer, whether single person discount will apply to the high value council tax surcharge. \p Dan Tomlinson: The High Value Council Tax Surcharge levies a new charge on owners of residential property in England worth £2 million or more. The Government will consult on exemptions, reliefs, and the detail of a support scheme for those who struggle to pay the charge in the New Year.
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Sir James Cleverly:To ask the Chancellor of the Exchequer, whether the banding thresholds for the high value council tax surcharge will be uprated each year in line with changes to (a) inflation or (b) the house price index. \p Dan Tomlinson: Properties will be revalued every 5 years and banding thresholds will be kept under review alongside the revaluations.
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Sir James Cleverly:To ask the Chancellor of the Exchequer, whether the charging of (a) second homes and (b) empty homes council tax premiums on a dwelling will affect the calculation of the high value council tax surcharge liability. \p Dan Tomlinson: The second homes and empty homes premiums will not affect the calculation of the High Value Council Tax Surcharge liability.
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Mims Davies:To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of reducing the writing-down allowance main rate in corporation tax on businesses in Sussex. \p Dan Tomlinson: Since the introduction of full expensing, most businesses now claim first-year allowances, such as full expensing and the Annual Investment Allowance (AIA), to claim relief on their investments, with 99% of businesses investing under the AIA’s £1 million threshold. The government has maintained these key reliefs, as well as the low Corporation Tax main rate of 25%.

At Budget, the government announced that it is decreasing the main rate of writing-down allowance by 4ppt to 14% from April 2026. This change allows us to fully fund a new 40% first-year allowance (FYA) while also raising revenue to protect the public finances. This new FYA will allow businesses to deduct much of the cost of their investment in the year they make that investment and lower their tax bill. It will be available for assets bought for leasing and for unincorporated businesses, which do not benefit from full expensing, and broadly preserves the current incentives to invest.

For future investment, the present value and cost of capital for businesses that claim the new first-year allowance remains broadly the same. The expected impacts of this measure, included the equalities impacts, are set out on gov.uk. There are no disproportionate impacts expected on women-led businesses or other protected groups as a result of this measure:

Capital allowances: new first-year allowance and reducing main rate writing-down allowances - GOV.UK
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Carla Denyer:To ask the Chancellor of the Exchequer, with reference to the Adura joint venture, whether HMRC has investigated potential breaches of loss-buying prohibitions under the Corporation Tax Act 2010. \p Dan Tomlinson: In 2024-25 HMRC secured £19.7bn in additional tax revenue from the largest and most complex businesses. This is money that would otherwise have gone unpaid.

I cannot comment on specific taxpayers or provide comment on individual businesses.

In reviewing a large business's tax affairs, HMRC will consider all relevant challenges, including loss-buying provisions where appropriate. HMRC is committed to ensuring everyone pays the right tax under the law, regardless of the size of business.
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Andrew Rosindell:To ask the Chancellor of the Exchequer, what assessment she has made of the potential merits of registering people involved in the distribution and sale of excise goods in a national scheme administered by HMRC. \p Dan Tomlinson: The existing excise regime is already well regulated, with HMRC operating several registration and approval schemes for those who deal in excise goods, for example the Alcohol Wholesaler Registration Scheme (AWRS), the Tobacco Trace and Trace system and the Registered Dealers in Controlled Oils (RDCO) scheme.
wrans/answers2025-12-04 conversation_10
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Tim Farron:To ask the Chancellor of the Exchequer, whether she has made an assessment of the potential impact of spirits duty rates on the competitiveness of UK pubs comparted to pubs in Europe. \p Dan Tomlinson: Alcohol duty is paid by producers, and is therefore not typically paid directly by pubs. Further, according to estimates derived from sales data collected on behalf of the Office for National Statistics, only around 15% of spirits are consumed on-trade.

At Autumn Budget 2025 the Chancellor confirmed that alcohol duty will be uprated on 1 February 2026 to maintain its current real-terms value.

An assessment of the impacts of decisions taken by the Chancellor at each Budget is published within the relevant Tax Impact and Information Note (TIIN). The TIIN for the inflation-linked uprating announced at the most recent Budget is available here:

https://www.gov.uk/government/publications/alcohol-duty-rates-change/alcohol-duty-uprating#summary-of-impacts

There is significant variation in alcohol taxation policy amongst European countries. The World Health Organization recently published a comparison of alcohol taxes across the WHO European Region, which can be found here: https://www.who.int/europe/publications/i/item/9789289061940.

HMRC does not hold data on alcohol duty paid on alcohol sold in pubs.
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Mr Richard Holden:To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of future increases in business rates on the financial sustainability of regional airports and the level of regional air connectivity they are able to provide. \p Dan Tomlinson: The government is committed to enabling investment so that airports can play their full role in the growth mission.

Properties seeing large bill increases as a result of the business rates revaluation - including airports - will benefit from a redesigned transitional relief scheme worth £3.2 billion over the next 3 years. Compared to the 2023 transitional relief scheme, the redesigned scheme will provide more generous support for large properties.

The Government has also published a Call for Evidence exploring concerns that airports and a small number of other ratepayers have raised around the ‘Receipts & Expenditure’ valuation methodology and its impacts on long-term, high value investments. Through this call for evidence, we will seek to address issues raised ahead of the 2029 revaluation.
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David Chadwick:To ask the Chancellor of the Exchequer, what estimate she has made of the number of Welsh taxpayers who will be brought into (a) paying income tax, (b) the higher rate band and (c) the additional rate band as a result of the threshold freeze to 2030–31. \p Dan Tomlinson: The number of people forecast to pay tax by marginal rate can be found in Table 3.19 in the OBR’s November 2025 Economic and fiscal outlook – detailed forecast tables: receipts, linked below:

https://obr.uk/download/november-2025-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/?tmstv=1764165511

The previous Government made the decision to maintain income tax thresholds at their current levels from April 2021 until April 2028.
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Andrew Rosindell:To ask the Chancellor of the Exchequer, for what reason tobacco duty increased above the rate of inflation in the Autumn Budget 2025. \p Dan Tomlinson: At Autumn Budget 2024, the Government renewed the commitment to a tobacco duty escalator, which increases duty by 2 percent above RPI inflation at each Budget, until the end of the current Parliament. At Autumn Budget 2025, the duty on all tobacco products was increased in line with this commitment. The government also confirmed further increases of 2% above RPI plus an additional £2.20 per 100 cigarettes and per 50g of other tobacco products to take effect from 1 October 2026, alongside the introduction of Vaping Duty. This is part of the Government’s focus on health prevention and to continue our drive to reduce smoking prevalence.
wrans/answers2025-12-04 conversation_14
Source: hansard.parliament.uk (2025-12-04)

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David Simmonds:To ask the Chancellor of the Exchequer, further to the Autumn Budget 2025, for what reason alcohol duty is being uprated by RPI rather than CPI inflation. \p Dan Tomlinson: The Office for National Statistics, regulated by the UK Statistics Authority, produces a range of inflation statistics. The most widely used estimates of inflation, both by Government and the private sector, are the Consumer Prices Index and the Retail Prices Index (RPI).

Alcohol duty, like many other taxes expressed in cash terms, is indexed to RPI.

On the wider considerations about the extent to which RPI is embedded in the UK's economic and legal system, I refer the Hon. Member to the answer given on 13 November 2025 to PQ UIN 88538.
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Source: hansard.parliament.uk (2025-12-04)

UK Parliament Hansard data: wrans/answers2025-12-04 conversation_15

Andrew Rosindell:To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of planned double duty increases on tobacco products on inflation. \p Dan Tomlinson: Forecasting the economy, including the effect of Government policy decisions on inflation, is the responsibility of the independent Office for Budget Responsibility (OBR). The OBR set out the impact of policy measures on inflation in its Autumn Budget 2025 forecast, including the rise in tobacco duty. The OBR have not adjusted their inflation forecast for the rise in tobacco duty.

The Chancellor asked departments to prioritise reducing inflation when developing policies for the Autumn Budget, ensuring decisions support stability and long-term growth. Considering all policies, the OBR expect budget measures to reduce CPI inflation by 0.4pp in 2026/27.
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Source: hansard.parliament.uk (2025-12-04)

UK Parliament Hansard data: wrans/answers2025-12-04 conversation_16

Mr Richard Holden:To ask the Chancellor of the Exchequer, what the annual cost to the public purse is of tax reliefs provided through the Cycle to Work scheme. \p Dan Tomlinson: The annual cost of the relief for the Cycle to Work scheme is available in last year’s publication of non-structural tax reliefs (‘Multiple tax type’ tab). In 2023-24 the estimated cost of the relief was £120m.

Non-structural tax reliefs - GOV.UK
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Source: hansard.parliament.uk (2025-12-04)

UK Parliament Hansard data: wrans/answers2025-12-04 conversation_17

Sorcha Eastwood:To ask the Chancellor of the Exchequer, what steps she is taking to help improve awareness and acceptance of XI VAT numbers among businesses outside Northern Ireland. \p Dan Tomlinson: I refer the member to the answer given to UIN 95354 on 04 December 2025
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Source: hansard.parliament.uk (2025-12-04)

UK Parliament Hansard data: wrans/answers2025-12-04 conversation_18

Neil Duncan-Jordan:To ask the Chancellor of the Exchequer, with reference to the Budget Statement on 26 November 2025, what estimate her Department has made of how many retail, hospitality and leisure businesses in Poole will benefit from lower business rates. \p Dan Tomlinson: The Government is delivering a long overdue reform to rebalance the business rates system and support the high street, as promised in our manifesto.

The Government is doing this by introducing new permanently lower tax rates for eligible retail, hospitality and leisure properties. These new tax rates are worth nearly £900 million per year, and will benefit over 750,000 properties, including around 104,600 in the South West of England.
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Source: hansard.parliament.uk (2025-12-04)

UK Parliament Hansard data: wrans/answers2025-12-04 conversation_19

Harriet Cross:To ask the Chancellor of the Exchequer, if she will make an estimate of the cost per year for a full time worker who drives (a)) a battery electric car or (b) a plug-in hybrid car living in the town of Huntly in Aberdeenshire to commute to Aberdeen City from April 2028. \p Dan Tomlinson: The Government intends to create a fair motoring tax system while supporting the automotive industry and ensuring EVs remain an attractive choice for consumers.

As announced at Budget 2025, the Government is introducing Electric Vehicle Excise Duty (eVED) from April 2028, a new mileage charge for electric and plug-in hybrid cars, recognising that EVs contribute to congestion and wear and tear on the roads but pay no equivalent to fuel duty.

When eVED takes effect in April 2028, eVED rates will be set at 3p per mile for electric vehicles, which is half the equivalent fuel duty rate paid by the average petrol/diesel driver, ensuring that driving an electric vehicle continues to be an attractive choice for consumers. The rate will be set at 1.5p per mile for plug-in hybrids, recognising that they will continue to pay fuel duty on miles driven in petrol mode.

An average EV driver driving 8,000 miles per year will pay around £240 per year or £20 per month.
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Source: hansard.parliament.uk (2025-12-04)

UK Parliament Hansard data: wrans/answers2025-12-04 conversation_20

Sir James Cleverly:To ask the Chancellor of the Exchequer, what is the Valuation Office Agency’s estimate of the number of dwellings that will be in each higher value council tax surcharge band, in (a) England, and (b) each local authority in England. \p Dan Tomlinson: Fewer than 1% of properties in England are expected to be above the £2 million threshold. VO will be conducting a valuation exercise using industry standard techniques to identify properties worth more than £2m in 2026. A public consultation on details relating to the surcharge will be held in early 2026.
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Source: hansard.parliament.uk (2025-12-04)

UK Parliament Hansard data: wrans/answers2025-12-04 conversation_21

Sir James Cleverly:To ask the Chancellor of the Exchequer, what the annual interest rate on the deferral of the high value council tax surcharge will be. \p Dan Tomlinson: The Government will consult on options for support for those who may struggle to pay the High Value Council Tax Surcharge early in 2026.
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Source: hansard.parliament.uk (2025-12-04)

UK Parliament Hansard data: wrans/answers2025-12-04 conversation_22

Sir James Cleverly:To ask the Chancellor of the Exchequer, what will each of the new four council tax surcharge bands be called. \p Dan Tomlinson: The bands are numbered 1-4, as set out below:

Bands

Threshold (£m)

Rate (£)

1

£2.0-£2.5

£2,500

2

£2.5-£3.5

£3,500

3

£3.5-5.0

£5,000

4

£5+

£7,500
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Source: hansard.parliament.uk (2025-12-04)

UK Parliament Hansard data: wrans/answers2025-12-04 conversation_23

Sir James Cleverly:To ask the Chancellor of the Exchequer, whether local authorities will be able claim back VAT on private hire journeys for their SEND transport. \p Dan Tomlinson: Local authorities have a duty to provide free transport from home to school for SEND pupils, in certain circumstances. This is a non-business activity for VAT and where a local authority purchases the services of private hire companies in order to fulfil their statutory obligations, the VAT can be recovered under the section 33 refund scheme for local authorities.

However, if a VAT-registered local authority is charging for transport services, and VAT is due on the fee, that is a taxable business activity. In these circumstances, the local authority can reclaim the VAT on its costs as input tax, under the normal rules.

Guidance on when a local authority’s activities are regarded as non-business for VAT purposes is covered in section 2 of VAT Notice 749, which is available on GOV.UK. Section 4 of the Notice provides guidance on the section 33 refund scheme.
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Source: hansard.parliament.uk (2025-12-04)

UK Parliament Hansard data: wrans/answers2025-12-04 conversation_24

David Simmonds:To ask the Chancellor of the Exchequer, with reference to the Budget 2025, HC1492, 26 November 2025, Box 3.H, and Table 4.1, and to the HMT document, Effects of the business rates retail, hospitality and leisure multipliers and high value multiplier of 26 November 2025, what is the estimated monetary total gross cost of the Retail, Hospitality and Leisure multiplier in 2026-27. \p Dan Tomlinson: The amount of business rates paid on each property is based on the rateable value of the property, assessed by the Valuation Office Agency (VOA), and the multiplier values, which are set by the Government. Rateable values are re-assessed every three years. Revaluations ensure that the rateable values of properties (i.e. the tax base) remain in line with market changes, and that the tax rates adjust to reflect changes in the tax base.

At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since Covid, which has led to significant increases in rateable values for some properties. To support with bill increases, at the Budget, the Government introduced a support package worth £4.3 billion over the next three years to protect ratepayers seeing their bills increase because of the revaluation. As a result, over half of ratepayers will see no bill increases, including 23% seeing their bills go down. Most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest. The Valuation Office Agency has published statistics on changes in the rateable value of properties in the 2026 revaluation.

More broadly, the Government is delivering a long overdue reform to rebalance the business rates system and support the high street, as promised in our manifesto. The Government is doing this by introducing permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties. These new tax rates are worth nearly £900 million per year, and will benefit over 750,000 properties.

The new RHL tax rates replace the temporary RHL relief that has been winding down since COVID. The 40% RHL relief was forecast to cost £1.7 billion in 2025/26, less than the £2.1 billion we are spending on Transitional Relief and Supporting Small Business relief in 2026/27. Unlike RHL relief, the new rates are permanent, giving businesses certainty and stability, and there will be no cap, meaning all qualifying properties on high streets across England will benefit.

The new RHL tax rates will be 5p below the national tax rates. Making the RHL tax rates even lower would have led to an even higher tax rate for high-value properties.
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Source: hansard.parliament.uk (2025-12-04)

UK Parliament Hansard data: wrans/answers2025-12-04 conversation_25

Sorcha Eastwood:To ask the Chancellor of the Exchequer, what steps she is taking to improve awareness and acceptance of XI VAT numbers among businesses outside Northern Ireland. \p Dan Tomlinson: HMRC has published guidance on GOV.UK setting out the requirements for any business trading in goods between the EU and Northern Ireland and the need for an XI VAT number.
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Source: hansard.parliament.uk (2025-12-04)

UK Parliament Hansard data: wrans/answers2025-12-04 conversation_26

David Smith:To ask the Chancellor of the Exchequer, what assessment she has made of the potential merits of (a) allowing the payment of and (b) refunding Vehicle Excise Duty on a (i) daily and (ii) weekly basis. \p Dan Tomlinson: Since 1 October 2014, customers have had the option to pay VED monthly or in two instalments per year via direct debit, with a 5% surcharge. This scheme enables the spreading of VED payments at a lower surcharge rate than non-direct debit instalments, and helps individuals and families to plan and manage their finances.

When considering changes to tax administration, the Government must balance a range of competing objectives such as complexity in the tax system, administrative burdens and cost.

The Government annually reviews the rates and thresholds of taxes and reliefs to ensure that they are appropriate and reflect the current state of the economy. The Chancellor makes decisions on tax policy at fiscal events in the context of the public finances.
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Source: hansard.parliament.uk (2025-12-04)

UK Parliament Hansard data: wrans/answers2025-12-04 conversation_27

James Cartlidge:To ask the Chancellor of the Exchequer, if she has made an assessment of the impact of reducing beer duty by 5% across (a) draught, (b) packaged and (c) lower-strength beer on (i) growth and (ii) investment in the sector. \p Dan Tomlinson: At Autumn Budget 2025 the Chancellor confirmed that alcohol duty will be uprated by Retail Price Index (RPI) on 1 February 2026 to main its current real-terms value.

The government considers uprating to be a prudent decision for the public finances that balances the important contribution of alcohol producers, pubs and the wider hospitality sector, with the tax’s role in supporting public health.

The Chancellor heard a range of perspectives ahead of the Budget, including from beer producers, and considered the impact of alcohol duty rates on all affected groups. An assessment of these impacts is published within the Tax Impact and Information Note (TIIN), available here: https://www.gov.uk/government/publications/alcohol-duty-rates-change/alcohol-duty-uprating#summary-of-impacts