theodi/ndl-core-corpus huggingface dataset:
wrans/answers2025-10-17 conversation_362
Source: hansard.parliament.uk (2025-10-17)

UK Parliament Hansard data: wrans/answers2025-10-17 conversation_362

Mr Louie French:To ask the Chancellor of the Exchequer, whether she has made a recent assessment of the potential impact of changes to Soft Drinks Industry Levy thresholds on trade with the Republic of Ireland. \p Dan Tomlinson: An assessment of economic and other impacts is included as part of the ‘Strengthening the Soft Drinks Industry Levy’ consultation document. This is available at

https://www.gov.uk/government/consultations/strengthening-the-soft-drinks-industry-levy.

The indicative Department of Health and Social Care (DHSC) analysis estimates that the changes would reduce calories, across the UK population, by around 15 million kcal per day in children and 46 million kcal per day in adults. These calorie reductions could achieve health and economic benefits of around £4.2 billion over 25 years.

The proposed changes were subject to a consultation, which was open until 21 July 2025. The Government will consider the consultation responses closely prior to making any decision at a future Budget. If the Government decides to make changes to the levy, it will publish an updated assessment of the confirmed policy’s impacts.
wrans/answers2025-10-17 conversation_363
Source: hansard.parliament.uk (2025-10-17)

UK Parliament Hansard data: wrans/answers2025-10-17 conversation_363

Andrew Rosindell:To ask the Chancellor of the Exchequer, what recent steps she has taken through the tax system to support small to medium-sized enterprises in the hospitality industry. \p Dan Tomlinson: The Government recognises the vital role that small and medium-sized enterprises in the hospitality sector play in supporting the UK’s economy and high streets.

At the Autumn Budget, a range of measures were announced to support these businesses. The Employment Allowance was more than doubled to £10,500, meaning that over half of businesses with National Insurance liabilities will either gain or see no change this year.

The business rates small business multiplier has been frozen for 2025-26, protecting SMEs from inflationary increases in business rates. Retail, hospitality and leisure business rates relief has also been extended for one year at 40 per cent, up to a cash cap of £110,000 per business.

In addition, the Small Profits Rate of Corporation Tax and marginal relief have been maintained at their current rates and thresholds. The £1 million Annual Investment Allowance has also been retained to support investment in plant and machinery.

Duty on qualifying draught products has been reduced, supporting pubs and small brewers. Over a third of properties pay no business rates due to Small Business Rate Relief, with thousands more benefiting from tapered relief.

The Government keeps all areas of the tax system under review and changes to the tax system are made at fiscal events, in line with usual practice.
wrans/answers2025-10-17 conversation_364
Source: hansard.parliament.uk (2025-10-17)

UK Parliament Hansard data: wrans/answers2025-10-17 conversation_364

Mr Joshua Reynolds:To ask the Chancellor of the Exchequer, what steps her Department is taking to support the night-time economy; and what assessment she has made of the potential impact of (a) VAT reductions, (b) business rates reform and (c) National Insurance threshold adjustments on the sustainability of late-night venues. \p Dan Tomlinson: The Government recognises the importance of the night-time economy and the challenges faced by late-night venues.

At the Autumn Budget, a package of measures was introduced to support the hospitality sector, including those operating at night. The Employment Allowance has been more than doubled to £10,500, ensuring that over half of businesses with National Insurance liabilities will either gain or see no change this year.

A Tax Information and Impact Note was published alongside changes to employer NICs, and the Office for Budget Responsibility forecasts employment levels to increase over the coming years.

The small business multiplier has been frozen for 2025-26, and retail, hospitality and leisure business rates relief has been extended for one year at 40 per cent, up to a cash cap of £110,000 per business.

The Government intends to introduce permanently lower business rates multipliers for retail, hospitality and leisure properties with rateable values below £500,000 from 2026-27, providing much-needed certainty and support for RHL businesses. The rates for these new multipliers will be set at Budget 2025 so that the Government can take into account the revaluation outcomes, as well as the economic and fiscal context. When the new multipliers are set, HM Treasury intends to publish analysis of the effects of the new multiplier arrangements.

The Government keeps all areas of the tax system under review and changes to the tax system are made at fiscal events, in line with usual practice.
wrans/answers2025-10-17 conversation_365
Source: hansard.parliament.uk (2025-10-17)

UK Parliament Hansard data: wrans/answers2025-10-17 conversation_365

Lewis Cocking:To ask the Chancellor for the Exchequer, whether she plans to increase (a) regulation or (b) taxation on second homes. \p Dan Tomlinson: The government keeps all taxes under review as part of the usual tax policy making process.
wrans/answers2025-10-17 conversation_366
Source: hansard.parliament.uk (2025-10-17)

UK Parliament Hansard data: wrans/answers2025-10-17 conversation_366

Dr Scott Arthur:To ask the Chancellor of the Exchequer, whether she plans to introduce environmental (a) taxes and (b) fines to reinvest in (i) green infrastructure and (ii) low carbon innovation. \p Dan Tomlinson: The government has in place ambitious environmental taxes as part of its commitment to make polluters pay for their emissions and support investment into decarbonisation. The UK’s leading carbon pricing policy is the UK Emissions Trading Scheme (ETS). The ETS covers major emitting sectors - energy intensive industries, power generation and aviation - and requires allowances to be purchased for carbon emissions.

The government recognises the important role that environmental taxes play in incentivising businesses to operate in a more environmentally friendly way. All this revenue is paid into the Consolidated Fund to help to finance vital public services including supporting green infrastructure and low carbon innovation.
wrans/answers2025-10-17 conversation_367
Source: hansard.parliament.uk (2025-10-17)

UK Parliament Hansard data: wrans/answers2025-10-17 conversation_367

Sammy Wilson:To ask the Chancellor of the Exchequer, whether she has made an assessment of the effectiveness of HMRC's approach to preventing (a) VAT and (b) duty evasion in the off-road motorcycle industry. \p Dan Tomlinson: HMRC collected a record £858.9 billion in taxes in 2024/25, an increase of 3.7% from the year before, which included £171.0 billion in VAT. HMRC has a strong track record in tackling all kinds of non-compliance. HMRC takes a risk-based and intelligence-led approach to enforcement and is continuously developing its capabilities to target and tackle all types of non-compliance. Assessments of the effectiveness of HMRC’s approach to prevent VAT and duty evasion are not available at that level of granularity.
wrans/answers2025-10-17 conversation_368
Source: hansard.parliament.uk (2025-10-17)

UK Parliament Hansard data: wrans/answers2025-10-17 conversation_368

Sammy Wilson:To ask the Chancellor of the Exchequer, what estimate her Department has made of the (a) VAT and (b) customs duty lost as a result of (i) undervaluation and (ii) misclassification of (A) imported off-road motorcycles and (B) related parts in each of the last five years. \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. The tax gap statistics and details of the estimate methodologies are published annually and are available at:

Measuring tax gaps 2025 edition: tax gap estimates for 2023 to 2024 - GOV.UK

Estimates of the revenues lost from (i) undervaluation and (ii) misclassification of (A) imported off-road motorcycles and (B) related parts in each of the last five years are not available as the methodologies used in assessing the tax gap do not allow estimates to be made at such a granular level.
wrans/answers2025-10-17 conversation_369
Source: hansard.parliament.uk (2025-10-17)

UK Parliament Hansard data: wrans/answers2025-10-17 conversation_369

Lewis Cocking:To ask the Chancellor of the Exchequer, pursuant to the Answer of 18 February 2025 to Question 30146 on Business Rates, what assessment she has made of the potential merits of reducing relative to the 2024-25 scheme the value of the retail, hospitality and leisure relief per hereditament in 2025-26 to offset increased costs arising from the removal of the £110,000 per business cap. \p Dan Tomlinson: The existing retail, hospitality and leisure (RHL) relief has been repeatedly extended year-by-year as a temporary stopgap measure. We recognise that this creates cliff-edges and uncertainty for businesses, as well as significant fiscal pressure.

That is why, from 2026/27 we will introduce permanently lower tax rates for RHL properties with rateable values (RVs) under £500,000. Like all business rates multipliers, these lower RHL multipliers will not be subject to a cash cap. This permanent tax cut will ensure that RHL businesses benefit from much-needed certainty and support.

We also recognise that RHL businesses will need support during the interim period for 2025/26, and so we are providing 40 per cent relief to RHL properties up to a cash cap of £110,000 per business.

The rates for the new business rate multipliers will be set at Budget 2025 so that the Government can take into account the upcoming revaluation outcomes as well as the economic and fiscal context. When the new multipliers are set, HM Treasury intends to publish analysis of the effects of the new multiplier arrangements.
wrans/answers2025-10-17 conversation_370
Source: hansard.parliament.uk (2025-10-17)

UK Parliament Hansard data: wrans/answers2025-10-17 conversation_370

Darren Paffey:To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of (a) waiting times for (i) appeals and (ii) repayments and (b) other delays in HMRC processes on (A) investment in and (B) the growth of small businesses. \p Dan Tomlinson: HMRC recognises the importance of tax repayments in supporting business confidence and growth. While appeals and repayments are subject to necessary checks to mitigate fraud and error, HMRC continues to improve processing times through increased staffing and automation, and remains committed to balancing efficiency with robust compliance controls.

HMRC’s correspondence service standard is to respond to 80% of priority post within 15 working days.

Monthly performance against this standard is published at https://www.gov.uk/government/collections/hmrc-monthly-performance-reports

HMRC’s online services include a ‘Where’s my reply’ tool which provides estimated response times. The tool is available here: https://www.gov.uk/guidance/check-when-you-can-expect-a-reply-from-hmrc

HMRC is always looking at ways to improve customer experience. Their recently published transformation roadmap sets out how they will deliver improved services which will mean a better experience for taxpayers, agents, and businesses.
wrans/answers2025-10-17 conversation_371
Source: hansard.parliament.uk (2025-10-17)

UK Parliament Hansard data: wrans/answers2025-10-17 conversation_371

Dr Al Pinkerton:To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of refund processing times by HMRC on (a) cash flow and (b) trading viability for small construction businesses in Surrey Heath constituency. \p Dan Tomlinson: HMRC recognises the importance of tax repayments in supporting business cash flow and prioritises their processing.

In 2024/25, £156.6 billion in repayments were issued, including £17.3 billion in Income Tax.

For Construction Industry Scheme (CIS) claims, additional checks and increased volumes have extended processing times, with some cases taking longer than expected. HMRC is actively working to improve turnaround times through increased staffing and automation.

HMRC’s correspondence service standard is to respond to 80% of priority post within 15 working days.

Monthly performance against this standard is published at https://www.gov.uk/government/collections/hmrc-monthly-performance-reports

HMRC’s online services include a ‘Where’s my reply’ tool which provides estimated response times. The tool is available here: https://www.gov.uk/guidance/check-when-you-can-expect-a-reply-from-hmrc

HMRC is always looking at ways to improve customer experience. Their recently published transformation roadmap sets out how they will deliver improved services which will mean a better experience for taxpayers, agents, and businesses.
wrans/answers2025-10-17 conversation_372
Source: hansard.parliament.uk (2025-10-17)

UK Parliament Hansard data: wrans/answers2025-10-17 conversation_372

Carolyn Harris:To ask the Chancellor of the Exchequer, what estimate her Department has made of the value of the UK spirits sector to the economy in (a) employment, (b) exports and (c) tax revenue. \p Dan Tomlinson: (a) The Office for National Statistics' Business Register and Employment Survey (2023 edition) estimates total (part-time and full-time) employment in Great Britain for the Distilling; rectifying and blending of spirits industry is 13,700 workers.

(b) HMRC’s overseas trade data estimates that the value of UK spirits exports (excluding undenatured ethyl alcohol) in the 2024 calendar year was £6.6 billion.

(c) HMRC’s tax receipt statistics indicate that the value of alcohol duty paid on spirits for 2024 to 2025 is £4.2 billion.
wrans/answers2025-10-17 conversation_373
Source: hansard.parliament.uk (2025-10-17)

UK Parliament Hansard data: wrans/answers2025-10-17 conversation_373

Chris Hinchliff:To ask the Chancellor of the Exchequer, if she will make an assessment of the potential impact of increasing the higher rate of Air Passenger Duty by more than the proposed 50% in 2026-27 on (a) the public purse and (b) the UK's greenhouse gas emissions. \p Dan Tomlinson: At Autumn Budget 2024, the Government announced that APD rates would be partially adjusted in 2026-27 to help compensate for recent years of below-inflation uprating. The higher rate for private jets will therefore rise by a further 50 per cent on top of the general increase made to all APD rates. You can find the Tax Information and Impact Notice (TIIN) for the 2026/27 rates here:

https://www.gov.uk/government/publications/changes-to-air-passenger-duty-rates-from-1-april-2026/air-passenger-duty-rates-from-1-april-2026-to-31-march-2027

The TIIN sets out the environmental and revenue impacts of the changes.

The Government also published a consultation on the extension of the higher rate to cover all private jets already within scope of the APD regime. At present, the higher rate only applies to larger private jets, and so many private jet passengers pay the same rates as commercial airline passengers. The consultation closed on 22 January, the Government is considering the responses and will respond in due course.
wrans/answers2025-10-17 conversation_374
Source: hansard.parliament.uk (2025-10-17)

UK Parliament Hansard data: wrans/answers2025-10-17 conversation_374

Carolyn Harris:To ask the Chancellor of the Exchequer, what the annual value is of UK spirits exports; and what proportion of overall exports those exports were in the last five years. \p Dan Tomlinson: HM Revenue & Customs (HMRC) is responsible for the collection and publication of data on imports and exports of goods to and from the UK which includes data on exports of spirits. HMRC releases this information monthly, as an Accredited Official Statistic called the Overseas Trade in Goods Statistics (OTS), which is available via their dedicated website (www.uktradeinfo.com).

From this website, it is possible to build your own data tables based upon bespoke search criteria. To build a table, you will need the commodity codes for spirits. These codes are publicly available from the UK Trade Tariff at https://www.gov.uk/trade-tariff. Commodity codes for spirits would come under Chapter 22.

The annual trade figures for total exports can be found at uktradeinfo.com/trade-data/overseas/. The last available figures are for July 2025.

If you need help or support in constructing a table from the data on uktradeinfo, please contact xxx@xxx.xx.
wrans/answers2025-10-17 conversation_375
Source: hansard.parliament.uk (2025-10-17)

UK Parliament Hansard data: wrans/answers2025-10-17 conversation_375

Lee Pitcher:To ask the Chancellor of the Exchequer, whether she has made an assessment of the potential implications for her policies of the report by CenTax entitled A fair solution to inheritance tax on farms and small businesses, published on 15 August 2025. \p Dan Tomlinson: The Government believes its reforms to agricultural property relief and business property relief from 6 April 2026 get the balance right between supporting farms and businesses, and fixing the public finances. The reforms reduce the inheritance tax advantages available to owners of agricultural and business assets, but still mean those assets will be taxed at a much lower effective rate than most other assets. Despite a tough fiscal context, the Government will maintain very significant levels of relief from inheritance tax beyond what is available to others and compared to the position before 1992. Where inheritance tax is due, those liable for a charge can pay any liability on the relevant assets over 10 annual instalments, interest-free.

The report by the independent Centre for the Analysis of Taxation (CenTax) supports the Government’s analysis of these reforms, including the number of estates affected in 2026-27, and concludes that half of these estates will see an increase in their effective inheritance tax rate of less than 5 percentage points, and almost 90 per cent of these estates could pay their entire inheritance tax bill out of non-farm assets. In CenTax’s opinion, the Government’s proposed reforms improve on the current position and are expected largely to meet the Government’s objectives.

CenTax did suggest the Government could consider amending the policy to introduce a “minimum share rule” or an upper limit on relief. However, as the report acknowledges, there are challenges with those approaches too and they are not a “silver bullet”, in CenTax’s own words.

The Government will invest more than £2.7 billion a year in sustainable farming and nature recovery from 2026-27 until 2028-29. This includes the largest financial investment into nature-friendly farming ever.
wrans/answers2025-10-17 conversation_376
Source: hansard.parliament.uk (2025-10-17)

UK Parliament Hansard data: wrans/answers2025-10-17 conversation_376

Dr Al Pinkerton:To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of change in Agricultural Property Relief on farms in Surrey Heath constituency. \p Dan Tomlinson: The Government believes its reforms to agricultural property relief and business property relief from 6 April 2026 get the balance right between supporting farms and businesses, and fixing the public finances. The reforms reduce the inheritance tax advantages available to owners of agricultural and business assets, but still mean those assets will be taxed at a much lower effective rate than most other assets. Despite a tough fiscal context, the Government will maintain very significant levels of relief from inheritance tax beyond what is available to others and compared to the position before 1992. Where inheritance tax is due, those liable for a charge can pay any liability on the relevant assets over 10 annual instalments, interest-free.

Information from claims is not recorded to enable regional or national breakdowns of the number of estates expected to be affected. However, the Government has set out that the reforms are expected to result in up to 520 estates across the UK claiming agricultural property relief, including those also claiming business property relief, paying more inheritance tax in 2026-27. Almost three-quarters of estates claiming agricultural property relief, including those that also claim for business property relief, will not pay any more tax as a result of the changes in 2026-27, based on the latest available data.

The Government published a tax information and impact note on 21 July 2025 and this is available at www.gov.uk/government/publications/reforms-to-agricultural-property-relief-and-business-property-relief/agricultural-property-relief-and-business-property-relief-reforms.

The Government will invest more than £2.7 billion a year in sustainable farming and nature recovery from 2026-27 until 2028-29. This includes the largest financial investment into nature-friendly farming ever.
wrans/answers2025-10-17 conversation_377
Source: hansard.parliament.uk (2025-10-17)

UK Parliament Hansard data: wrans/answers2025-10-17 conversation_377

Suella Braverman:To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of inheritance tax on the viability of intergenerational farming businesses. \p Dan Tomlinson: Ministers from several Government departments have met with various representative organisations to discuss the reforms to agricultural property relief and business property relief. These discussions have involved the National Farmers’ Union, the Tenant Farmers’ Association, the Country Land and Business Association, the Central Association of Agricultural Valuers, the Ulster Farmers’ Union, NFU Cymru, NFU Scotland and the Farmers’ Union of Wales.

The Government believes its reforms to agricultural property relief and business property relief from 6 April 2026 get the balance right between supporting farms and businesses, and fixing the public finances. The reforms reduce the inheritance tax advantages available to owners of agricultural and business assets, but still mean those assets will be taxed at a much lower effective rate than most other assets. Despite a tough fiscal context, the Government will maintain very significant levels of relief from inheritance tax beyond what is available to others and compared to the position before 1992. Where inheritance tax is due, those liable for a charge can pay any liability on the relevant assets over 10 annual instalments, interest-free.

The Government has set out that the reforms are expected to result in up to 520 estates across the UK claiming agricultural property relief, including those also claiming business property relief, paying more inheritance tax in 2026-27. Almost three-quarters of estates claiming agricultural property relief, including those that also claim for business property relief, will not pay any more tax as a result of the changes in 2026-27, based on the latest available data.

The recent report by the independent Centre for the Analysis of Taxation (CenTax) supports the Government’s analysis of these reforms, including the number of estates affected in 2026-27, and concludes that half of these estates will see an increase in their effective inheritance tax rate of less than 5 percentage points, and almost 90 per cent of these estates could pay their entire inheritance tax bill out of non-farm assets.

The Government published a tax information and impact note on 21 July 2025 and this is available at www.gov.uk/government/publications/reforms-to-agricultural-property-relief-and-business-property-relief/agricultural-property-relief-and-business-property-relief-reforms.

The Government will invest more than £2.7 billion a year in sustainable farming and nature recovery from 2026-27 until 2028-29. This includes the largest financial investment into nature-friendly farming ever.
wrans/answers2025-10-17 conversation_378
Source: hansard.parliament.uk (2025-10-17)

UK Parliament Hansard data: wrans/answers2025-10-17 conversation_378

Andrew George:To ask the Chancellor of the Exchequer, what recent discussions she has had with the Secretary of State for (a) Environment, Food and Rural Affairs and (b) Health and Social Care on funding requirements for avian influenza preparedness and response in 2025–26. \p James Murray: The Chancellor of the Exchequer holds regular discussions with the Secretary of State for Environment, Food and Rural Affairs and with the Secretary of State for Health and Social Care on a range of issues.
wrans/answers2025-10-17 conversation_379
Source: hansard.parliament.uk (2025-10-17)

UK Parliament Hansard data: wrans/answers2025-10-17 conversation_379

Iqbal Mohamed:To ask the Chancellor of the Exchequer, if she will make it her policy to introduce (a) fiscal and (b) regulatory measures to mitigate the potential impact of the adoption of AI on employment. \p James Murray: The Government is implementing all the recommendations from the AI Opportunities Action Plan to ensure we shape AI to deliver productivity gains, rising living standards, and improved worker wellbeing, while mitigating the risks.

By becoming the best place in Europe to start and grow a tech company—powered by our leadership in AI—we are unlocking new opportunities for innovation, investment, and workforce development. This means helping people build world-class skills and rewarding careers in a thriving, future-facing economy.

As part of this, we have secured a partnership with leading tech firms to deliver AI skills training to 7.5 million UK workers by 2030, to help workers transition into new roles created by AI and automation.
wrans/answers2025-10-17 conversation_380
Source: hansard.parliament.uk (2025-10-17)

UK Parliament Hansard data: wrans/answers2025-10-17 conversation_380

Ben Goldsborough:To ask the Chancellor of the Exchequer, what steps the Treasury is taking to support the biological sciences research sector through the 10 Year UK Infrastructure strategy, published in June 2025. \p James Murray: The 10-Year Infrastructure Strategy is core to delivering the Government’s growth mission and supporting our priority growth sectors, including life sciences. The Strategy will fund at least £725 billion for infrastructure over the next decade and transform how projects are planned and delivered. This includes investment of £2.5 billion to continue delivery of East West Rail in full, enabling the growth of the Oxford to Cambridge corridor and support the world class life sciences, digital and technology sectors. In addition to the infrastructure strategy, we launched our Life Sciences Sector Plan, supported by over £2 billion of funding. The includes investing up to £600 million in the Health Data Research Service alongside Wellcome Trust, and committing up to £520 million to the Life Sciences Innovative Manufacturing Fund, supporting the UK to become a medical research powerhouse and the leading life sciences economy in Europe by 2030.
wrans/answers2025-10-17 conversation_381
Source: hansard.parliament.uk (2025-10-17)

UK Parliament Hansard data: wrans/answers2025-10-17 conversation_381

Mike Wood:To ask the Chancellor of the Exchequer, if she will list (a) the members of the Budget Board and (b) its terms of reference. \p James Murray: At the Budget, this Government will focus on building an economy that works for working people using investment and reform as our tools for renewal. The government does not routinely comment on internal processes and meetings, including those in advance of fiscal events.
wrans/answers2025-10-17 conversation_382
Source: hansard.parliament.uk (2025-10-17)

UK Parliament Hansard data: wrans/answers2025-10-17 conversation_382

Olivia Blake:To ask the Chancellor of the Exchequer, if she will make an assessment of the potential merits of introducing a two per cent levy on Premier League player transfers costing more than £10 million. \p James Murray: The government is committed to ensuring the long-term health of English football at all levels. At this moment in time, the government is not considering a levy on football transfers.

The government continues to keep options under review to help ensure the financial sustainability of the English footballing pyramid.
wrans/answers2025-10-17 conversation_383
Source: hansard.parliament.uk (2025-10-17)

UK Parliament Hansard data: wrans/answers2025-10-17 conversation_383

Tom Morrison:To ask the Chancellor of the Exchequer, whether she has considered increasing the cap on house prices from £250,000 for Help to Buy ISAs outside of London, in the context of increases in house prices nationally. \p Lucy Rigby: This Government is committed to helping first time buyers own their own home, and will do this by building 1.5 million more homes.

The Government keeps savings policy under review, any changes of this kind would be made at a relevant fiscal event.
wrans/answers2025-10-17 conversation_384
Source: hansard.parliament.uk (2025-10-17)

UK Parliament Hansard data: wrans/answers2025-10-17 conversation_384

James Naish:To ask the Chancellor of the Exchequer, whether she has considered joining The Global Solidarity Levies Taskforce set up at COP28. \p Dan Tomlinson: We are committed to helping deliver global climate finance, including the New Collective Quantified Goal agreed at COP29 of at least $300bn per year to developing countries by 2035, and responding to the wider call on all actors to increase climate finance to developing countries to £1.3trn per year.

As part of that effort, we are pressing for faster and more ambitious reforms to the global financial system to deliver much more and higher quality climate and development finance. Alongside this, we are supportive of exploring revenue raising mechanisms for climate action.

We recognise the work being undertaken by the Global Solidarity Levies Taskforce and will consider their proposals and those of other organisations on a case-by-case basis.
wrans/answers2025-10-17 conversation_385
Source: hansard.parliament.uk (2025-10-17)

UK Parliament Hansard data: wrans/answers2025-10-17 conversation_385

Mr Angus MacDonald:To ask the Chancellor of the Exchequer, whether she has had recent discussions with the Secretary of State for Culture, Media and Sport on the potential lessons that could be learned from HMRC’s treatment of professional footballers affected by investment fraud for wider cases mis-selling of tax avoidance schemes. \p Dan Tomlinson: HMRC works closely with partners across the football sector to deliver educational messages to support players and their agents in getting things right first time.

HMRC recognises the damage caused to the tax system by those that promote tax avoidance schemes. It takes action to prevent that damage, for example by publishing details of schemes and promoters to help customers to steer clear of or otherwise exit such schemes.

The Government is determined to do more to close in on promoters of marketed tax avoidance and recently consulted on a package of measures to strengthen HMRC’s powers to tackle them.

HMRC also recognises that dealing with an enquiry and a tax liability can be stressful. HMRC is committed to supporting taxpayers who need extra support and offer ‘Time to Pay’ instalment arrangements where appropriate.
wrans/answers2025-10-17 conversation_386
Source: hansard.parliament.uk (2025-10-17)

UK Parliament Hansard data: wrans/answers2025-10-17 conversation_386

James Naish:To ask the Chancellor of the Exchequer, whether her Department has made an estimate of the amount of potential revenue that could be raised from taxing sport utility vehicles in line with France. \p Dan Tomlinson: 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.
wrans/answers2025-10-17 conversation_387
Source: hansard.parliament.uk (2025-10-17)

UK Parliament Hansard data: wrans/answers2025-10-17 conversation_387

Saqib Bhatti:To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of National Insurance contributions on small and medium-sized businesses ability to hire new staff. \p Dan Tomlinson: A Tax Information and Impact Note (TIIN) was published alongside the introduction of the Bill containing the changes to employer NICs. The TIIN sets out the impact of the policy, including on businesses. The Government decided to protect the smallest businesses from the changes to employer NICs by increasing the Employment Allowance from £5,000 to £10,500. This means that this year, 865,000 employers will pay no NICs at all, and more than half of all employers will either gain or will see no change.

The OBR forecast, which accounts for the impacts of employer NICs on the economy, expects that the unemployment rate will fall to 4.1% by the end of 2027 and remaining at that rate for the rest of the forecast.

After accounting for impacts of employer NICs, the OBR still expect the employment level to increase from 33.6m in 2024 to 34.8m in 2029.
wrans/answers2025-10-17 conversation_388
Source: hansard.parliament.uk (2025-10-17)

UK Parliament Hansard data: wrans/answers2025-10-17 conversation_388

Saqib Bhatti:To ask the Chancellor of the Exchequer, whether she has made an assessment of the potential cumulative impact of (a) National Insurance contributions and (b) the Employment Rights Act on overall hiring costs for UK businesses. \p Dan Tomlinson: A Tax Information and Impact Note (TIIN) was published alongside the introduction of the Bill containing the changes to employer NICs. The TIIN sets out the impact of the policy, including on businesses. The Government decided to protect the smallest businesses from the changes to employer NICs by increasing the Employment Allowance from £5,000 to £10,500. This means that this year, 865,000 employers will pay no NICs at all, and more than half of all employers will either gain or will see no change.

As set out in the government’s published impact assessments for the Employment Rights Bill, there are a range of channels through which the measures in the Bill could benefit the economy, as well as potential offsetting effects. Final impacts will depend on further policy decisions that are for secondary legislation.
wrans/answers2025-10-17 conversation_389
Source: hansard.parliament.uk (2025-10-17)

UK Parliament Hansard data: wrans/answers2025-10-17 conversation_389

Dr Scott Arthur:To ask the Chancellor of the Exchequer, whether she has considered increasing alcohol duty; and if she will make an assessment of the potential impact of doing so on (a) the hospitality sector and (b) levels of excessive drinking. \p Dan Tomlinson: On the Government’s consideration of alcohol duty rates, I refer the hon member to the answer that I gave to PQ UIN 78321.

Following the Budget decision, the Government will publish a tax information and impact note (TIIN) to give account of the policy’s impacts.
wrans/answers2025-10-17 conversation_390
Source: hansard.parliament.uk (2025-10-17)

UK Parliament Hansard data: wrans/answers2025-10-17 conversation_390

Damian Hinds:To ask the Chancellor of the Exchequer, what steps she is taking to ensure that victims of high value Authorised Push Payment fraud are adequately protected under the mandatory reimbursement scheme. \p Lucy Rigby: The Government takes the issue of fraud very seriously and is dedicated to protecting the public from this appalling crime. To protect consumers, under the Financial Services and Markets Act 2023, the Payment Systems Regulator (PSR) has introduced a mandatory reimbursement regime for Authorised Push Payment (APP) scams taking place over the Faster Payment system. This came into force on 7 October 2024.

The PSR’s rules require in scope Payment Service Providers (PSP’s) to reimburse victims of APP scams which take place over the Faster Payments System up to the value of £85,000, with responsibility split equally between the sending and receiving firms. The PSR has stated that it expects the £85,000 limit will cover 99% of claims. APP scams which take place over the CHAPS payment system are also in scope of reimbursement.

The PSR operates independently of the Government and has statutory responsibility for payment systems regulation. The PSR monitors compliance closely and has powers to take action where firms fall short of their obligations.
wrans/answers2025-10-17 conversation_391
Source: hansard.parliament.uk (2025-10-17)

UK Parliament Hansard data: wrans/answers2025-10-17 conversation_391

James McMurdock:To ask the Chancellor of the Exchequer, what estimate she has made of the number of first-time buyers unable to use Lifetime ISA savings towards home purchases due to house price limits being exceeded. \p Lucy Rigby: HMRC does not collect information on the sale price of houses in the UK when the individual is unable to utilize a Lifetime ISA. HMRC publishes information on withdrawal charges, but are unable to distinguish if charges were incurred due to a planned house purchase exceeding the £450k price limit.

ONS publish house price statistics here: House price data: annual tables - Office for National Statistics

Within this ONS publication, First Time Buyers are split into price bands by calendar year (Table 34), but do not distinguish whether purchasers held a Lifetime ISA.
wrans/answers2025-10-17 conversation_392
Source: hansard.parliament.uk (2025-10-17)

UK Parliament Hansard data: wrans/answers2025-10-17 conversation_392

Gregory Stafford:To ask the Chancellor of the Exchequer, what assessment she has made of the adequacy of mobile banking services in towns where there is no permanent banking hub. \p Lucy Rigby: Banking has changed significantly in recent years with customers benefitting from the ease and convenience of remote banking. However, the Government understands the importance of face-to-face banking to communities and high streets and is committed to championing sufficient access for all.

That is why the Government is working closely with industry to roll out 350 banking hubs across the UK. The UK banking sector has committed to deliver these hubs by the end of this Parliament with more than 240 hubs announced so far, and more than 180 already open.

Decisions on the location of banking hubs are made independently by LINK, the operator of the UK’s largest ATM network, through an access to cash assessment. LINK assesses a community's access to cash needs when a cash service, such as a bank branch closes, or if LINK receives a request from a community. This assessment may lead to a recommendation for the establishment of a banking hub in that community. Any member of the public can submit a community request for an access to cash review in their area via LINK's website.

Some banks choose to provide further points of access to banking in a way they think is best for their customers, such as through community banking services via pop-ups in community centres and libraries, or operate mobile banking vans to serve more remote areas. The Post Office Banking Framework also allows personal and business customers to withdraw and deposit cash, check their balance, pay bills and cash cheques at 11,500 Post Office branches across the UK. Customers can therefore access everyday banking services in a variety of ways, including telephone banking, digital channels such as mobile or online banking and in person via bank branches, banking hubs and the Post Office.
wrans/answers2025-10-17 conversation_393
Source: hansard.parliament.uk (2025-10-17)

UK Parliament Hansard data: wrans/answers2025-10-17 conversation_393

Emma Foody:To ask the Chancellor of the Exchequer, when she expects the Law Commission to report on legislation governing co-operative and community benefit societies. \p Lucy Rigby: In line with the government’s manifesto commitment to double the size of the co-operative and mutuals sector, the Chancellor announced measures to support the sector at Mansion House 2024. This included continuing funding for the Law Commission’s independent review of the Co-operative and Community Benefit Societies Act 2014 and asking the Prudential Regulation Authority (PRA) and Financial Conduct Authority (FCA) to prepare a report on the mutuals landscape.

The Law Commission’s review is considering ways to update and modernise legislation for co-operatives and community benefit societies, ensuring that it fits the nature and needs of these societies as well as ensuring that regulation is proportionate and effective. The Law Commission is expected to publish its final recommendations in a report and draft bill before the end of 2025. The government will then carefully consider the Law Commission’s recommendations to understand whether reform of legislation is needed to ensure these businesses are supported to grow and succeed into the future.

The government is also committed to ensuring that regulation for all mutuals remains proportionate and enables the sector to grow. That’s why the government asked the FCA and PRA to produce a report on the mutuals landscape. This is expected to be published by the regulators before the end of 2025.
wrans/answers2025-10-17 conversation_394
Source: hansard.parliament.uk (2025-10-17)

UK Parliament Hansard data: wrans/answers2025-10-17 conversation_394

Jon Trickett:To ask the Chancellor of the Exchequer, what discussions she has had with the Bank of England on the use and reliability of stablecoin in the last 12 months. \p Lucy Rigby: The Treasury and Bank of England are maintaining a close and ongoing dialogue on the legal and regulatory treatment of stablecoins in support of the Government's objective to make the UK a global destination for digital assets.
wrans/answers2025-10-17 conversation_395
Source: hansard.parliament.uk (2025-10-17)

UK Parliament Hansard data: wrans/answers2025-10-17 conversation_395

Charlotte Cane:To ask the Secretary of State for Energy Security and Net Zero, whether he plans to provide information to communities affected by battery energy storage sites on the safety of those sites. \p Michael Shanks: Communities near potential grid-scale battery sites should be informed about them via planning law, which requires local planning authorities to notify neighbours regarding planning applications either by site notice or letter, and to publish information about the application on a website. This provides the local community the opportunity to make representations about the application

The government has published guidance on existing battery safety standards.[1] Separately, the Health and Safety Executive has published guidance[2] for battery duty-holders under health and safety law. While intended for developers, communities may find this information helpful in gaining assurance that appropriate standards are in place for batteries.  In GB, fires at battery sites are rare and are mitigated by a regulatory framework overseen by the Health and Safety Executive. The latest available 5-year annual average fire incidence rate for GB batteries is 0.7% (2020/21 to 2024 to 2025)[1], lower than for wider non-domestic building fires in England at 0.8% (2019/20 to 2023/24)[2].   [1] https://assets.publishing.service.gov.uk/media/661feca73771f5b3ee757fac/grid-scale-storage-health-safety-guidance.pdf[2] https://www.hse.gov.uk/electricity/battery-energy-storage-systems.htm
wrans/answers2025-10-17 conversation_396
Source: hansard.parliament.uk (2025-10-17)

UK Parliament Hansard data: wrans/answers2025-10-17 conversation_396

Sir John Hayes:To ask the Secretary of State for Energy Security and Net Zero, what steps his Department is taking to monitor the proportion of solar developments in Lincolnshire that incorporate biodiversity net gain requirements. \p Michael Shanks: Officials closely monitor planning applications and examinations of such projects. Defra recently consulted on extending biodiversity net gain to Nationally Significant Infrastructure Projects in England, and confirmed it will apply from May 2026.
wrans/answers2025-10-17 conversation_397
Source: hansard.parliament.uk (2025-10-17)

UK Parliament Hansard data: wrans/answers2025-10-17 conversation_397

Mark Pritchard:To ask the Secretary of State for Energy Security and Net Zero, whether he plans to ban the import of (a) solar panels and (b) solar panel components from Xinjiang. \p Michael Shanks: The Government is committed to tackling forced labour in solar supply chains, including in Xinjiang. We are strengthening due diligence requirements through the implementation of the Procurement Act 2023 and by reviewing Section 54 of the Modern Slavery Act

The Solar Roadmap outlines actions to build ethical, resilient supply chains, including support for the Solar Stewardship Initiative, which is conducting independent audits of manufacturers. Furthermore, Great British Energy (GBE) is committed to acting on any evidence of forced labour in its supply chains, as required by the GBE Act.
wrans/answers2025-10-17 conversation_398
Source: hansard.parliament.uk (2025-10-17)

UK Parliament Hansard data: wrans/answers2025-10-17 conversation_398

Anna Dixon:To ask the Secretary of State for Energy Security and Net Zero, when he plans to publish the revised sustainability criteria for biomass. \p Michael Shanks: The Government plans to consult later this year on the development of a Common Biomass Sustainability Framework. The timeline for publication and implementation of the framework will depend on the outcomes of that consultation.
wrans/answers2025-10-17 conversation_399
Source: hansard.parliament.uk (2025-10-17)

UK Parliament Hansard data: wrans/answers2025-10-17 conversation_399

Jamie Stone:To ask the Secretary of State for Energy Security and Net Zero, whether he has had discussions with the Scottish Government on the potential impact of its ban on new nuclear projects on future employment opportunities. \p Michael Shanks: There is considerable potential for hosting new nuclear projects in Scotland, building on decades of experience of existing nuclear power across the country. Given the Scottish Government’s presumption against new nuclear, the UK Government cannot actively consider projects within Scotland at this time

At peak construction, Sizewell C will support 10,000 jobs directly employed in the project, thousands more in the nationwide supply chain, and plans to create 1,500 apprenticeships, whilst the Great British Energy - Nuclear-led small modular reactor project could support up to 3,000 jobs at peak construction.
wrans/answers2025-10-17 conversation_400
Source: hansard.parliament.uk (2025-10-17)

UK Parliament Hansard data: wrans/answers2025-10-17 conversation_400

Charlotte Nichols:To ask the Secretary of State for Energy Security and Net Zero, if he will make an assessment of the potential impact of trends in the number of jobs in the nuclear sector on the economy. \p Michael Shanks: DESNZ do not produce their own figures on the number of jobs within the civil nuclear sector. The annual industry-led 2024 Nuclear Workforce Assessment (NWA), published by Cogent Skills, estimates that the civil and defence nuclear sector workforce increased from 83,000 jobs in 2023 to 96,000 in 2024, and could grow by an additional 24,000 employees by the early 2030s.[1] These roles are highly skilled, well paid and concentrated in regions where they provide significant economic benefit. Beyond direct employment nuclear investment boosts skills, infrastructure, and services, driving economic growth

[1] Cogent Skills, 2024 Nuclear Workforce Assessment