Found: for this is the fixed ratios between council tax bands, which are set by the Local Government Finance Act

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she plans to review the definition of recycled in Section 49 of the Finance Act 2021 to recognize organic recycling through food waste schemes.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The Plastic Packaging Tax provides a clear economic incentive for businesses to use recycled plastic in the manufacture of plastic packaging, thereby stimulating the collection and recycling of plastic waste and diverting it away from landfill or incineration. The government has no plans to review the definition of recycled plastic that is used for the tax.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether HMRC defines SSIPs as pension assets for the purposes of (a) means-tested benefits and (b) financial assessments.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The treatment of Self-Invested Personal Pensions (SIPPs) for the purposes of means-tested benefits and financial assessments does not fall within HMRC’s remit. HMRC’s role is to define and regulate pension schemes for tax purposes, including SIPPs, which may be registered pension schemes under the Finance Act 2004.

Decisions regarding the treatment of pension assets in means-tested benefits are a matter for the Department for Work and Pensions (DWP), while financial assessments for adult social care are administered by local authorities under guidance from the Department of Health and Social Care (DHSC).

HMRC does not define SIPPs as assets for the purposes of benefit entitlement or financial assessments. Any determination of how such pensions are treated in those contexts should be sought from the relevant departments.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will make an assessment of the potential merits of exempting infected blood scandal compensation payments from Inheritance Tax when such payments are transferred to the next of kin of deceased victims.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Infected Blood compensation payments are relieved from inheritance tax under Schedule 15 of the Finance Act 2020. This is applied to the estate of the recipient of the compensation payment. Where these payments are subsequently inherited, they become part of the beneficiary’s estate and are subject to standard inheritance tax rules, in line with normal practice for compensation schemes.

This ensures victims receive full compensation without tax burdens whilst maintaining fairness in the tax system and protecting the public finances.

Question to the Department for Business and Trade:

To ask the Secretary of State for Business and Trade, what steps his Department is taking to ensure that online sellers meet their obligations in relation to (a) the Hallmarking Act 1973 and (b) the payment of VAT.

Answered by Justin Madders

(a)

Anyone selling precious metals items must comply with the Hallmarking Act 1973. British Hallmarking Council guidance is available at: ”Selling articles of precious metal on the internet - GOV.UK”. In January 2025, I met some of the major online marketplaces and emphasised the importance of ensuring non-compliant products are not made available through their channels.

(b)

VAT collection is already regulated by HMRC under the VAT Act 1994, with updates from the Finance Act 2021 that place VAT obligations on online marketplaces. Since 2021 online marketplaces are liable to VAT from overseas sellers operating on their platform, levelling the playing field with UK businesses.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if her Department will take (a) fiscal and (b) legislative steps to help prevent repeat offenders in the illicit tobacco market operating through high street retailers.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

HMRC has a robust strategy to tackle the illicit tobacco trade.

In July 2023, HMRC introduced a strengthened sanctions regime for breaches of the UK Tobacco Track and Trace System to combat illicit tobacco sales, particularly targeting repeat offenders operating through high street retailers.

Powers introduced under the Finance Act 2022 enable HMRC to apply an escalating sanctions model based on both the frequency and severity of offences. Penalties include fines of up to £10,000, seizure of illicit products, and exclusion from the UK Tobacco Track and Trace system.

New powers were also given to Trading Standards to make referrals to HMRC where they find evidence of high street retailers selling tobacco products that do not comply with the UK Tobacco Track and Trace System. HMRC is then able to apply the sanctions model as appropriate to tackle the non-compliance.

Found: 32A of the Taxation (Cross-border Trade) Act 2018 (“the Act”) (as inserted by section 75 of the Finance Act

Found: Section 2(5) was amended by sections 52(2) and 59(5) of, and Part 1 of Schedule 13 to, the Finance Act

Found: 1992 c. 5. (3)Section 176(1)(a) was amended by paragraph 23 of Schedule 9 to the Local Government Finance Act

Found: Regulations in exercise of the powers conferred by section 197(1), (2)(i) and (3)(b) and (f) of the Finance Act

Found: virtue of an enactment other than a payment under or by virtue of Part 3 of the Local Government Finance Act

Found: and Courts Act 2013 (c. 22) and section 224 of, and paragraphs 1 and 11 of Schedule 48 to, the Finance Act

Found: Schemes Newsletter 163 ) that the authorised surplus payment charges set out in section 207 of the Finance Act

Found: authorities in other areas do not have the power to do this. 77 See the Local Government Finance Act

Found: consequence of the other amendments made by this section— (a) in paragraph 16E(3) of Schedule 2 to the Finance Act

Found: Finance Act 2000 71 35 In the Finance Act 2000, omit section 148 (use of minimum wage information)

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: members may opt to give up (commute) pension for a lump sum that is up to the limits set by the Finance Act

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: may opt to give up (commute) pension for a lump sum on retirement up to the limits set by the Finance Act

Found: cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: Under the terms of the Finance Act 1998, the National Loans Fund made a cash advance of £6 billion to

Found: Under the terms of the Finance Act 1998, the National Loans Fund made a cash advance of £6 billion to

Found: cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: Pension Scheme 2024–25 2 The RMSPS is a statutory scheme as defined under Section 26(1) of the Finance Act

Found: The RMSPS is a statutory scheme as defined under Section 26(1) of the Finance Act 1970 and is a registered

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: As set out in the Local Government Finance Act 1988, the government must consult on the proposed annual

Found: Legislation was passed to give effect to certain policy changes above through the Finance Act 2025.

Found: cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: strategy The UKAEA Pension Schemes are statutory schemes as defined under Section 26(1) of the Finance Act

Found: strategy The UKAEA Pension Schemes are statutory schemes as defined under Section 26(1) of the Finance Act

Found: reduction under a council tax reduction scheme made under section 13A of the Local Government Finance Act

Found: reduction under a council tax reduction scheme made under section 13A of the Local Government Finance Act

Found: reduction under a council tax reduction scheme made under section 13A of the Local Government Finance Act

Found: reduction under a council tax reduction scheme made under section 13A of the Local Government Finance Act

Found: reduction under a council tax reduction scheme made under section 13A of the Local Government Finance Act

Found: business through a fixed place of business in the United Kingdom as defined in section 148 of the Finance Act

Found: reduction under a council tax reduction scheme made under section 13A of the Local Government Finance Act

Found: reduction under a council tax reduction scheme made under section 13A of the Local Government Finance Act

Found: reduction under a council tax reduction scheme made under section 13A of the Local Government Finance Act

Found: ://www.bankofengland.co.uk/statistics/uk-international-reserves/2025/august-2025 30 Under the Finance Act

Found: Nuclear Safeguards (Notification) Regulations 200410, • Nuclear Safeguards and Electricity (Finance) Act

Found: cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: https://www.bankofengland.co.uk/statistics/uk-international-reserves/2025/july-2025 30 Under the Finance Act

Found: information on those arrangements or proposals within set time limits as contained in part 7 of the Finance Act

Found: Presented to Parliament pursuant to Schedule 7B, paragraph 1 of the Local Government Finance Act

Found: Business rate retention accounts as required under schedule 7B of the Local Government Finance Act

Found: 2024-25 Presented to Parliament pursuant to Schedule 7B, paragraph 19 of the Local Government Finance Act

Found: 2024-25 Presented to Parliament pursuant to Schedule 7B, paragraph 19 of the Local Government Finance Act

Found: Presented to Parliament pursuant to Schedule 7B, paragraph 1 of the Local Government Finance Act

Found: enforcement capability 2.25 The Economic Crime (Anti-Money Laundering) Levy was introduced through the Finance Act

Found: cases, members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: Freedom of Information (FOI) request for more information about references in the Local Government Finance Act

Found: cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: members may opt to give up (commute) pension for a lump sum that is up to the limits set by the Finance Act

Found: cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: Under the terms of the Finance Act 1998, the National Loans Fund made a cash advance of £6 billion to

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: increase in pension benefits at retirement age arising due to in-year service, calculated as per Finance Act

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: strategy The UKAEA Pension Schemes are statutory schemes as defined under Section 26(1) of the Finance Act

Found: strategy The UKAEA Pension Schemes are statutory schemes as defined under Section 26(1) of the Finance Act

Found: falling or potentially falling within the FOIA Exemptions or the EIR Exemptions; FA 2004 means the Finance Act

Found: achieve Practical Completion of the Project by the Required Completion Date "FA" means the Finance Act

Found: former Chief Executives to take account of pensionable pay above the earnings cap introduced by the Finance Act

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: accordingly; Plastic Packaging Component(s) shall have the same meaning as set out in Part 2 of the Finance Act

Found: cases members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: from one participator to another under the circumstances set out in paragraph 1, Schedule 17, Finance Act

Found: Alcohol Duty to businesses, in certain circumstances, under parts 2 and 3 of schedule 3 of the Finance Act

Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act

Found: Assessment”) issued to him by HMRC on 15 December 2021 under paragraph 9 of Schedule 16 to the Finance Act

Found: location of that provision in subsection 272(3A) Finance (No.2) Act 2023 following amendments made by Finance Act

Found: Variation to ERIS was introduced via regulations, later replaced by legislation in the Finance Act 2025

Found: the temporary period of non-residence” have the meanings given by Part 4 of Schedule 45 to the Finance Act

Found: Measures Section 1 SCHEDULE 1 CONDUCT OF TAX AGENTS PART 1 AMENDMENTS TO SCHEDULE 38 TO THE FINANCE ACT

Found: clause and schedule amend the existing tax agent sanctions regime contained in Schedule 38 to the Finance Act

Found: complements the changes being made to the tax agent sanctions regime contained in Schedule 38 to the Finance Act

Found: officer of HMRC may make penalty determinations of penalties arising under new sections 315 and 315A Finance Act

Found: It then introduces into each relevant act references to new section 2 of Finance Act 2026, which introduces

Found: of tax avoidance schemes (1) In TMA 1970— (a) omit section 98C (notifications under Part 7 of Finance Act

Found: Local Government Finance Act 1992 The exception referred to in Clause 47.1.1 shall not apply where

Found: Local Government Finance Act 1992.

Found: eligibility for a discount in respect of the amount of Council Tax payable Local Government Finance Act

Found: Draft Order in Council laid before the House of Commons under section 173(7) of the Finance Act 2006

Found: members may opt to give up (commute) their pension for a lump sum up to the limits set by the Finance Act

Found: purpose of this form, ‘chargeable dwellings’ are defined under Section 72 of the Local Government Finance Act

Found: These regulations amend s102A of the Finance Act 2003 (FA03) so that it applies to both CoACS and RIFs

Found: applies to all properties that meet the definition of a “dwelling” as set out in the Local Government Finance Act

Found: The Local Government Finance Act 1992 and associated legislation require each Assessor to maintain the

Question

To ask the Scottish Government, in light of its announcement in February 2025 on building consensus on council tax reform, what powers it has to conduct a nationwide revaluation of all homes.

Answered by Robison, Shona - Cabinet Secretary for Finance and Local Government

The Scottish Government is not planning to undertake a Council Tax revaluation. Any suggestion of a revaluation could only proceed if a broad political consensus in favour existed – no such consensus currently exists.

Any changes to Council Tax must also be informed by robust evidence and wide public consultation. Our joint programme of engagement with COSLA on options for reform is intended to inform that public debate. This process will run for a number of years. Consequently, any substantial reform thereafter, including any suggestion of revaluation, would require a mandate from a Scottish Parliament Election and will not be possible this decade.

The powers relevant are contained within the Local Government Finance Act 1992 and related regulations.

Found: enterprise zone was subsequently provided for in the Capital Allowances Act 2001, as amended by the Finance Act

Found: Residuary Body for Wales (Corff Gweddilliol Cymru)”. 34 In section 19(3) of the Local Government Finance Act

Found: Residuary Body for Wales (Corff Gweddilliol Cymru)”. 34 In section 19(3) of the Local Government Finance Act

Found: Residuary Body for Wales (Corff Gweddilliol Cymru)”. 34 In section 19(3) of the Local Government Finance Act

Found: Residuary Body for Wales (Corff Gweddilliol Cymru)”. 34 In section 19(3) of the Local Government Finance Act

Found: Residuary Body for Wales (Corff Gweddilliol Cymru)”. 34 In section 19(3) of the Local Government Finance Act

Found: Residuary Body for Wales (Corff Gweddilliol Cymru)”. 34 In section 19(3) of the Local Government Finance Act

Found: the 182-day threshold: o Was consistent with the statutory definitions in the Local Government Finance Act

Found: appeal to be made to— (a) a valuation officer appointed under section 61 of the Local Government Finance Act

Found: to be made either to a valuation officer, appointed under section 61 of the Local Government Finance Act

Found: fraudulent evasion of tax; iii. been convicted of an offence under sections 45 or 46 of the Criminal Finance Act

Found: Tax discounts, disregards, and exemptions come from various laws, including the Local Government Finance Act

Found: the Supplier commits a breach of the Official Secrets Acts 1911 to 1989 or Section 182 of the Finance Act

Found: and relations and working rights, the Official Secrets Acts 1911 to 1989, Section 182 of the Finance Act

Found: ItemsSubsidy ControlCertificationIntroductionParagraph 5(6) of Schedule 8 to the Local Government Finance Act

Found: same financial year and these features are set out in primary legislation, the Local Government Finance Act