HM Treasury

HM Treasury is the government’s economic and finance ministry, maintaining control over public spending, setting the direction of the UK’s economic policy and working to achieve strong and sustainable economic growth.



Secretary of State

 Portrait

Rachel Reeves
Chancellor of the Exchequer

Shadow Ministers / Spokeperson
Liberal Democrat
Baroness Kramer (LD - Life peer)
Liberal Democrat Lords Spokesperson (Treasury and Economy)
Daisy Cooper (LD - St Albans)
Liberal Democrat Spokesperson (Treasury)

Conservative
Mel Stride (Con - Central Devon)
Shadow Chancellor of the Exchequer

Green Party
Adrian Ramsay (Green - Waveney Valley)
Green Spokesperson (Treasury)

Liberal Democrat
Charlie Maynard (LD - Witney)
Liberal Democrat Spokesperson (Chief Secretary to the Treasury)
Junior Shadow Ministers / Deputy Spokesperson
Conservative
Lord Altrincham (Con - Excepted Hereditary)
Shadow Minister (Treasury)
Richard Fuller (Con - North Bedfordshire)
Shadow Chief Secretary to the Treasury
Gareth Davies (Con - Grantham and Bourne)
Shadow Financial Secretary (Treasury)
Baroness Neville-Rolfe (Con - Life peer)
Shadow Minister (Treasury)
Junior Shadow Ministers / Deputy Spokesperson
Conservative
James Wild (Con - North West Norfolk)
Shadow Exchequer Secretary (Treasury)
Mark Garnier (Con - Wyre Forest)
Shadow Economic Secretary (Treasury)
Ministers of State
Lord Livermore (Lab - Life peer)
Financial Secretary (HM Treasury)
James Murray (LAB - Ealing North)
Chief Secretary to the Treasury
Lord Stockwood (Lab - Life peer)
Minister of State (HM Treasury)
Parliamentary Under-Secretaries of State
Torsten Bell (Lab - Swansea West)
Parliamentary Secretary (HM Treasury)
Dan Tomlinson (Lab - Chipping Barnet)
Exchequer Secretary (HM Treasury)
Lucy Rigby (Lab - Northampton North)
Economic Secretary (HM Treasury)
There are no upcoming events identified
Select Committee Docs
Tuesday 28th October 2025
16:12
Select Committee Inquiry
Tuesday 31st January 2023
Quantitative tightening

This inquiry will examine quantitative tightening, including its impact on the economy and its fiscal costs. It will also investigate …

Written Answers
Tuesday 28th October 2025
Housing: VAT
To ask the Chancellor of the Exchequer, whether the Government will consider introducing VAT relief on construction costs for sub-market …
Secondary Legislation
Monday 27th October 2025
Financial Services and Markets Act 2000 (Regulated Activities) (ESG Ratings) Order 2025
This Order amends the Financial Services and Markets Act 2000 (Regulated Activities) Order 2001 (S.I. 2001/544) (“the Regulated Activities Order”) …
Bills
Wednesday 25th June 2025
Supply and Appropriation (Main Estimates) Act 2025
A Bill to Authorise the use of resources for the year ending with 31 March 2026; to authorise both the …
Dept. Publications
Tuesday 28th October 2025
16:43

HM Treasury Commons Appearances

Oral Answers to Questions is a regularly scheduled appearance where the Secretary of State and junior minister will answer at the Dispatch Box questions from backbench MPs

Other Commons Chamber appearances can be:
  • Urgent Questions where the Speaker has selected a question to which a Minister must reply that day
  • Adjornment Debates a 30 minute debate attended by a Minister that concludes the day in Parliament.
  • Oral Statements informing the Commons of a significant development, where backbench MP's can then question the Minister making the statement.

Westminster Hall debates are performed in response to backbench MPs or e-petitions asking for a Minister to address a detailed issue

Written Statements are made when a current event is not sufficiently significant to require an Oral Statement, but the House is required to be informed.

Most Recent Commons Appearances by Category
Sep. 09
Oral Questions
Oct. 22
Westminster Hall
Oct. 14
Adjournment Debate
View All HM Treasury Commons Contibutions

Bills currently before Parliament

HM Treasury does not have Bills currently before Parliament


Acts of Parliament created in the 2024 Parliament

Introduced: 25th June 2025

A Bill to Authorise the use of resources for the year ending with 31 March 2026; to authorise both the issue of sums out of the Consolidated Fund and the application of income for that year; and to appropriate the supply authorised for that year by this Act and by the Supply and Appropriation (Anticipation and Adjustments) Act 2025.

This Bill received Royal Assent on 21st July 2025 and was enacted into law.

Introduced: 13th November 2024

A Bill to make provision about secondary Class 1 contributions.

This Bill received Royal Assent on 3rd April 2025 and was enacted into law.

Introduced: 6th November 2024

A Bill to make provision about finance.

This Bill received Royal Assent on 20th March 2025 and was enacted into law.

Introduced: 25th July 2024

A Bill to amend the Crown Estate Act 1961.

This Bill received Royal Assent on 11th March 2025 and was enacted into law.

Introduced: 5th March 2025

A Bill to Authorise the use of resources for the years ending with 31 March 2024, 31 March 2025 and 31 March 2026; to authorise the issue of sums out of the Consolidated Fund for those years; and to appropriate the supply authorised by this Act for the years ending with 31 March 2024 and 31 March 2025.

This Bill received Royal Assent on 11th March 2025 and was enacted into law.

Introduced: 6th November 2024

A Bill to make provision for loans or other financial assistance to be provided to, or for the benefit of, the government of Ukraine.

This Bill received Royal Assent on 16th January 2025 and was enacted into law.

Introduced: 18th July 2024

A Bill to impose duties on the Treasury and the Office for Budget Responsibility in respect of the announcement of fiscally significant measures.

This Bill received Royal Assent on 10th September 2024 and was enacted into law.

Introduced: 24th July 2024

A Bill to authorise the use of resources for the year ending with 31 March 2025; to authorise both the issue of sums out of the Consolidated Fund and the application of income for that year; and to appropriate the supply authorised for that year by this Act and by the Supply and Appropriation (Anticipation and Adjustments) Act 2024.

This Bill received Royal Assent on 30th July 2024 and was enacted into law.

HM Treasury - Secondary Legislation

This Order amends the Financial Services and Markets Act 2000 (Regulated Activities) Order 2001 (S.I. 2001/544) (“the Regulated Activities Order”) so that the provision of Environmental, Social or Governance (“ESG”) ratings becomes a regulated activity within the meaning of the Financial Services and Markets Act 2000 (c. 8).
Section 1 of the Financial Services and Markets Act 2023 (c. 29) revokes assimilated law referred to in Schedule 1 to that Act.
View All HM Treasury Secondary Legislation

Petitions

e-Petitions are administered by Parliament and allow members of the public to express support for a particular issue.

If an e-petition reaches 10,000 signatures the Government will issue a written response.

If an e-petition reaches 100,000 signatures the petition becomes eligible for a Parliamentary debate (usually Monday 4.30pm in Westminster Hall).

Trending Petitions
Petition Open
5,420 Signatures
(3,132 in the last 7 days)
Petition Open
1,160 Signatures
(573 in the last 7 days)
Petitions with most signatures
Petition Debates Contributed

Raise the income tax personal allowance from £12570 to £20000. We think this would help low earners to get off benefits and allow pensioners a decent income.

154,009
Petition Closed
13 May 2025
closed 5 months, 2 weeks ago

We think that changing inheritance tax relief for agricultural land will devastate farms nationwide, forcing families to sell land and assets just to stay on their property. We urge the government to keep the current exemptions for working farms.

Prevent independent schools from having to pay VAT on fees and incurring business rates as a result of new legislation.

View All HM Treasury Petitions

Departmental Select Committee

Treasury Committee

Commons Select Committees are a formally established cross-party group of backbench MPs tasked with holding a Government department to account.

At any time there will be number of ongoing investigations into the work of the Department, or issues which fall within the oversight of the Department. Witnesses can be summoned from within the Government and outside to assist in these inquiries.

Select Committee findings are reported to the Commons, printed, and published on the Parliament website. The government then usually has 60 days to reply to the committee's recommendations.


11 Members of the Treasury Committee
Meg Hillier Portrait
Meg Hillier (Labour (Co-op) - Hackney South and Shoreditch)
Treasury Committee Member since 9th September 2024
Yuan Yang Portrait
Yuan Yang (Labour - Earley and Woodley)
Treasury Committee Member since 21st October 2024
Jeevun Sandher Portrait
Jeevun Sandher (Labour - Loughborough)
Treasury Committee Member since 21st October 2024
Lola McEvoy Portrait
Lola McEvoy (Labour - Darlington)
Treasury Committee Member since 21st October 2024
Siobhain McDonagh Portrait
Siobhain McDonagh (Labour - Mitcham and Morden)
Treasury Committee Member since 21st October 2024
John Glen Portrait
John Glen (Conservative - Salisbury)
Treasury Committee Member since 21st October 2024
Rachel Blake Portrait
Rachel Blake (Labour (Co-op) - Cities of London and Westminster)
Treasury Committee Member since 21st October 2024
Harriett Baldwin Portrait
Harriett Baldwin (Conservative - West Worcestershire)
Treasury Committee Member since 21st October 2024
Bobby Dean Portrait
Bobby Dean (Liberal Democrat - Carshalton and Wallington)
Treasury Committee Member since 28th October 2024
Chris Coghlan Portrait
Chris Coghlan (Liberal Democrat - Dorking and Horley)
Treasury Committee Member since 28th October 2024
John Grady Portrait
John Grady (Labour - Glasgow East)
Treasury Committee Member since 9th December 2024
Treasury Committee: Upcoming Events
Treasury Committee - Oral evidence
Budget 2025
28 Oct 2025, 9:45 a.m.
At 10:00am: Oral evidence
Carsten Jung - Interim associate director for economic policy and AI at Institute for Public Policy Research
Dr Theo Bertram - Director at Social Market Foundation
Stewart Kenny - Retired Co-founder at Paddy Power
At 11:00am: Oral evidence
Stephen Hodgson - Chair of Tax Committee at Betting and Gaming Council
Grainne Hurst - Chief Executive at Betting and Gaming Council

View calendar - Save to Calendar
Treasury Committee - Oral evidence
Budget 2025
29 Oct 2025, 2 p.m.
View calendar - Save to Calendar
Treasury Committee: Previous Inquiries
The Financial Conduct Authority’s Regulation of London Capital & Finance plc Budget 2021 Work of National Savings and Investments Lessons from Greensill Capital Appointment of Carolyn Wilkins to the Financial Policy Committee Appointment of Tanya Castell to the Prudential Regulatory Committee The work of the Prudential Regulation Authority Reappointment of Jill May and Julia Black to the Prudential Regulation Committee Committee on COP26: climate change and finance Spring Budget 2020 Appointment of Sarah Breeden to the Financial Policy Committee Appointment of Catherine Mann to the Monetary Policy Committee Reappointment of Jonathan Haskel to the Monetary Policy Committee Bank of England July Financial Stability Report and August Monetary Policy Report Economic Crime Regional Imbalances in the UK economy The Work of the Debt Management Office Appointment of Richard Hughes as Chair of the Office for Budget Responsibility Reappointment of Professor Silvana Tenreyro to the Monetary Policy Committee Reappointment of Andy Haldane to the Monetary Policy Committee Appointment of Jonathan Hall to the Financial Policy Committee Appointment of Nikhil Rathi as Chief Executive of the Financial Conduct Authority Maxwellisation inquiry The work of National Savings and Investments inquiry Retail Banking Market Review inquiry HMRC Executive Chair and Chief Executive Financial stability one-off hearing Appointment of the CEO of Financial Conduct Authority Bank of England Financial Stability Report Hearings 2016-17 UK's future economic relationship with the EU inquiry Appointment of Deputy Governor for Prudential Regulation EU Insurance Regulation inquiry HM Treasury: Report and Accounts 2015 – 2016 Appointment of Michael Saunders to the Monetary Policy Committee Appointment of Anil Kashyap to the Financial Policy Committee Tax credits, fraud and error inquiry The work of the Chancellor of the Exchequer inquiry Bank of England Inflation Report Hearing August 2016 Prudential Regulation Authority inquiry Sir Charles Bean appointment to Budget Responsibility Committee UK tax policy and the tax base inquiry Government Internal Audit Agency inquiry HM Treasury Annual Report and Accounts 2014-15 inquiry Valuation Office Agency inquiry Independent review of report into failure of HBOS inquiry Review of the Office for National Statistics inquiry Appointment of Angela Knight as Chair of the Office for Tax Simplification Appointment of Tim Parkes as Chair of Regulatory Decisions Committee Budget 2016 inquiry Financial Policy Committee re-appointment hearings Bank of England Inflation Report Hearing May 2016 Work of the Court of the Bank of England inquiry Bank of England Inflation Report Hearing February 2017 Appointment of the Deputy Governor for Markets and Banking Budget 2017 inquiry Restoration and Renewal of the Palace of Westminster inquiry Capital inquiry Work of the Payment Systems Regulator inquiry Effectiveness and impact of post-2008 UK monetary policy Access to basic retail financial services inquiry Financial Conduct Authority inquiry Bank of England Inflation Report Hearing November 2016 UK Financial Investments annual reports and accounts 2015-16 Housing Policy inquiry Autumn Statement 2016 Household finances: income, saving and debt inquiry Bank of England Inflation Reports inquiry Budget Autumn 2017 inquiry Student Loans inquiry The UK's economic relationship with the European Union inquiry The work of the Bank of England inquiry The work of the Financial Conduct Authority The work of the National Infrastructure Commission inquiry Women in finance inquiry Appointment of Professor Silvana Tenreyro to the Monetary Policy Committee Appointment of Sir Dave Ramsden as Deputy Governor for Markets and Banking, Bank of England The work of the Chancellor of the Exchequer EU Insurance Regulation inquiry HMRC Annual Report and Accounts inquiry Re-appointment of Professor Anil Kashyap to the Financial Policy Committee inquiry Re-appointment of Ben Broadbent as Deputy Governor for Monetary Policy, Bank of England inquiry The effectiveness of gender pay gap reporting inquiry Decarbonisation of the UK Economy and Green Finance inquiry Regional Imbalances in the UK Economy inquiry Work of the Financial Services Compensation Scheme inquiry Spending Round 2019 inquiry Access to Cash Review inquiry Appointment of Kathryn Cearns as Chair of the Office of Tax Simplification inquiry The future of the UK’s financial services inquiry The impact of Business Rates on business inquiry Spring Statement 2019 inquiry The work of the Adjudicator’s Office inquiry The work of the Debt Management Office inquiry Independent Review of the Co-Operative Bank inquiry Work of the Court of the Bank of England inquiry Tax enquiries and resolution of tax disputes inquiry IT failures in the financial services sector inquiry Work of the Banking Standards Board inquiry Independent Review of the Financial Ombudsman Service Appointment of Bradley Fried as Chair of Court, Bank of England Appointment of Professor Jonathan Haskel to the Monetary Policy Committee Andy King, Nominated Member of the Budget Responsibility Committee Re-appointment of Dr Gertjan Vlieghe to the Monetary Policy Committee Maxwellisation inquiry Work of the Valuation Office Agency inquiry Appointment of Julia Black as external member of the Prudential Regulation Committee Appointment of Jill May as an external member of the Prudential Regulation Committee Consumers’ Access to Financial Services inquiry The re-appointment of Sir Jon Cunliffe as Deputy Governor for Financial Stability at the Bank of England inquiry Budget 2018 inquiry The Work of the Treasury inquiry Service Disruption at TSB inquiry Economic Crime inquiry Re-appointment of Alex Brazier to the Financial Policy Committee Re-appointment of Donald Kohn to the Financial Policy Committee Re-appointment of Martin Taylor to the Financial Policy Committee VAT inquiry Spring Statement 2018 Digital Currencies inquiry Appointment of Charles Randell as Chair of the Financial Conduct Authority SME Finance inquiry Appointment of Elisabeth Stheeman to the Bank of England Financial Policy Committee The work of the Prudential Regulation Authority inquiry Bank of England Financial Stability Reports RBS's Global Restructuring Group and its treatment of SMEs inquiry Childcare inquiry The work of the Payment Systems Regulator inquiry HM Treasury Annual Report and Accounts inquiry Women in the City Crown Estate Cheques, the end of? Mortgage Arrears and Access to Mortgage Finance: Follow up Financial Institutions - Too Important To Fail? Budget 2010 Credit Searches European Macro and Micro Prudential Financial Regulation Presbyterian Mutual Society Pre-Budget Report 2009 Budget 2009 Pre-Budget Report 2008 Budget 2008 Pre-Budget Report 2007 Mortgage Arrears and Access to Mortgage Finance Evaluating the Efficiency Programme Administration and expenditure of the Chancellor’s Departments, 2008-09 Banking Crisis Banking Crisis: International Dimensions Banking Reform Run on the Rock Budget June 2010 Competition and choice in the banking sector Office for Budget Responsibility Financial Regulation Spending Review 2010 Administration and effectiveness of HMRC The principles of tax policy Retail Distribution Review European financial regulation Autumn forecast 2010 Accountability of the Bank of England Private Finance Initiative Budget 2011 Future of Cheques Independent Commission on Banking: Interim Report Closing the tax gap: HMRC's record at ensuring tax compliance Budget Measures and Low-income Households Financial Conduct Authority Inherited Estates Counting the population Administration and expenditure of the Chancellor's Departments, 2006-07 Comprehensive Spending Review 2007 Administration and expenditure of the Chancellor's Departments, 2007-08 Independent Commission on Banking: Final Report Global Imbalances Autumn Statement 2011 Budget 2012 Corporate governance and remuneration Money Advice Service LIBOR FSA's report into HBOS Spending Round 2013 Project Verde Macroprudential tools Disposal of Government Stakes in RBS and Lloyds Credit Rating Agencies Autumn Statement 2012 Appointment of Dr Mark Carney as Governor of the Bank of England Budget 2013 Quantitative easing Private Finance 2 Autumn Statement 2013 Bank of England Financial Stability Report hearings: Session 2014-15 Appointment hearings, Session 2013-14 Bank of England Inflation Report Hearings: Session 2013-14 EU Financial Regulation Monetary Policy: Forward Guidance UK Financial Investments Ltd 2013 The economics of HS2 SME Lending Financial Conduct Authority hearings The costing of pre-election policy proposals Performance of the Royal Mint Budget 2014 The economics of currency unions OBR: July 2013 Fiscal Sustainability Report Banks' Lending Practices: Treatment of Businesses in Distress RBS Independent Lending Review Prudential Regulation Authority Hearings: Session 2014-15 HM Treasury Annual Report and Accounts 2013-14 Treatment of Financial Services Consumers Bank of England Inflation Report Hearings: Session 2014-15 HMRC Business Plan 2014-16 Manipulation of Benchmarks Appointment hearings, Session 2014-15 Co-op Governance Review Cost effectiveness of economic and financial sanctions Bank of England Financial Stability Report Hearings 2015-16 Bank of England Inflation Report Hearings 2015-16 Summer Budget 2015 inquiry UK Financial Investments Ltd Annual Report and Accounts 14-15 Review of scope and performance of Office for Budget Responsibility Bank of England Bill inquiry Chair of Office for Budget Responsibility reappointment hearing HMRC Annual Report and Accounts 2014-15 inquiry Prudential Regulation Authority inquiry Comprehensive Spending Review and Autumn Statement 2015 inquiry Review of CMA work on Retail Banking Market one-off session Financial Conduct Authority Practitioner Panels one-off session Appointment of Gertjan Vlieghe to the Monetary Policy Committee hearing Reappointment of Ian McCafferty to the Monetary Policy Committee hearing Financial Conduct Authority Economic and financial costs and benefits of UK's EU membership Crown Estate Annual Report and Accounts 2013/14 Bank of England Foreign Exchange Market Investigation HM Revenue and Customs and HSBC Budget 2015 The UK's EU Budget Contributions Press briefing of information in the Financial Conduct Authority’s 2014/15 Business Plan Fair and Effective Markets Review The Payment Systems Regulator Implementing the recommendations on the Parliamentary Commission on Banking Standards Autumn Statement 2014 Work of the Tax Assurance Commissioner UK Financial Investments Ltd Proposals for further Fiscal and Economic Devolution to Scotland Debt Management Office Annual Report and Accounts 2013-14 UK Customs Policy Infrastructure The cost of living The venture capital market The crypto-asset industry Tax Reliefs September 2022 Fiscal Event The Financial Services and Markets Bill The mortgage market The Edinburgh Reforms Quantitative tightening Retail Banks Appointment of Andrew Bailey as Governor of the Bank of England Work of Government Actuary’s Department Work of the Financial Ombudsman Service Work of HM Treasury Future of Financial Services Spending Review 2020 HMRC Annual Report and Accounts Bank of England Financial Stability Reports The appointment of John Taylor to the Prudential Regulation Committee UK’s economic and trading relationship with the EU The appointment of Antony Jenkins to the Prudential Regulation Committee Access to Cash Review Bank of England Financial Stability Reports Bank of England Inflation Reports Consumers’ Access to Financial Services Decarbonisation of the UK Economy and Green Finance Economic Crime The effectiveness of gender pay gap reporting HMRC Annual Report and Accounts inquiry Tax enquiries and resolution of tax disputes IT failures in the financial services sector Appointment of Dame Colette Bowe to the Financial Policy Committee Re-appointment of Professor Anil Kashyap to the Financial Policy Committee Work of the Financial Services Compensation Scheme Spending Round 2019 The impact of Business Rates on business Work of the Court of the Bank of England Independent Review of the Co-Operative Bank Regional Imbalances in the UK Economy Re-appointment of Michael Saunders to the Monetary Policy Committee Re-appointment of Ben Broadbent as Deputy Governor for Monetary Policy, Bank of England Maxwellisation RBS's Global Restructuring Group and its treatment of SMEs SME Finance Spring Statement 2019 The future of the UK’s financial services HM Treasury Annual Report and Accounts Service Disruption at TSB The UK's economic relationship with the European Union VAT The work of the Bank of England The work of the Chancellor of the Exchequer The work of the Financial Conduct Authority The Work of the Treasury The work of the Prudential Regulation Authority

50 most recent Written Questions

(View all written questions)
Written Questions can be tabled by MPs and Lords to request specific information information on the work, policy and activities of a Government Department

21st Oct 2025
To ask the Chancellor of the Exchequer, what steps her Department is taking to monitor whether reductions in beer duty are being passed on to (a) consumers and (b) publicans.

A new duty structure for alcoholic products was introduced in August 2023. This included a new Draught Relief which is a reduced rate of Alcohol Duty applied to qualifying alcoholic products sold in the on-trade (e.g. pubs, bars) under 8.5% ABV.

The government estimated the cost of Draught Relief as £145m for 24-25 and published it here: https://www.gov.uk/government/statistics/main-tax-expenditures-and-structural-reliefs.

At Autumn Budget 2024, the Chancellor also announced a duty cut on qualifying draught products – approximately 60% of the alcoholic drinks sold in pubs. This is the equivalent to a 1p reduction on a typical pint, and means draught beer now pays 13.9% less in duty than its packaged equivalents.

HMRC plans to evaluate the impact of the new alcohol duty rates and structures, including Draught Relief, three years after the changes took effect on 1 August 2023. Three years allows time for HMRC to gather a broad range of data to properly evaluate the impacts. The Government welcomes evidence from industry on the impact of the changes so far.

Dan Tomlinson
Exchequer Secretary (HM Treasury)
22nd Oct 2025
To ask the Chancellor of the Exchequer, what recent assessment she has made of the potential impact of including CCTV systems as rateable items on businesses.

CCTV systems fall within the relevant business rates legislation relating to plant and machinery, and as such are rateable. The presence of small systems may be reflected in the overall value of the building, although more specialist systems may be separately valued as an individual plant and machinery item.

The Valuation Office Agency does not routinely record the proportion of a property's assessment that is attributable to a CCTV system. Therefore, it is not possible to determine how much is levied each year in business rates in respect of CCTV systems.

Dan Tomlinson
Exchequer Secretary (HM Treasury)
23rd Oct 2025
To ask the Chancellor of the Exchequer, what discussions she has had with Valuation Office Agency on its policy not to review the council tax bandings of multiple properties in one request.

Council Tax legislation only allows for a formal challenge of multiple properties in exceptional and very specific circumstances, as set in the Council Tax (Alteration of Lists and Appeals) (England) Regulations 2009.

If the Valuation Office Agency (VOA) finds or is alerted to information that suggests that the Council Tax List may be wrong, it will investigate and make corrections if necessary. Once a decision has been made to alter a property’s Council Tax band, the VOA have a duty to consider whether that decision should be applied to other similar properties in the locality and will take appropriate action as necessary.

The VOA is unable to disclose the outcome of any subsequent reviews of neighbouring properties, due to its strict duty to taxpayer confidentiality under the Commissioners for Revenue and Customs Act.

Dan Tomlinson
Exchequer Secretary (HM Treasury)
22nd Oct 2025
To ask the Chancellor of the Exchequer, when she plans to introduce a universal stop notice for tax avoidance schemes.

The Government 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 existing powers. This included a proposal to introduce a Universal Stop Notice. It will respond to this consultation in due course.

Dan Tomlinson
Exchequer Secretary (HM Treasury)
22nd Oct 2025
To ask the Chancellor of the Exchequer, whether she plans to maintain levels of VAT relief available on vehicles purchased by disabled people through the Motability scheme.

The Government keeps all taxes under review, and the Chancellor makes decisions on tax policy at fiscal events in the context of the overall public finances.

Dan Tomlinson
Exchequer Secretary (HM Treasury)
22nd Oct 2025
To ask the Chancellor of the Exchequer, whether she plans to update the HMRC mileage rate to reflect changes to (a) fuel costs, (b) vehicle asset depreciation and (c) vehicle running costs since 2011.

The Approved Mileage Allowance Payment rates are used by employers to reimburse an employee's expenses, tax free, for business mileage in their private vehicle. These rates are also used by self-employed drivers to claim tax relief on business mileage (when using simplified motoring expenses), and can be used by organisations to reimburse volunteers who use their own vehicle for voluntary purposes.

Employees can claim up to 45p/mile for the first 10,000 miles annually, followed by up to 25p/mile thereafter. An additional 5p/mile can be claimed for each passenger transported.

The AMAP rates are not mandatory, and employers can choose to pay more or less than the AMAP rate. It is therefore ultimately up to employers to determine the rate at which they reimburse their employees.

The government keeps all taxes under review and the Chancellor makes decisions on tax policy at fiscal events.

Dan Tomlinson
Exchequer Secretary (HM Treasury)
15th Oct 2025
To ask His Majesty's Government on what conditions they would agree to the Northern Ireland Executive introducing a different rate of corporation tax to the rest of the UK.

The Stormont House Agreement between the UK Government and the Northern Ireland Executive agreed, in principle, for the power to set the rate of Corporation Tax in Northern Ireland on certain trading profits to be devolved to the Northern Ireland Assembly.

It was agreed that the Executive would need to formally request the power to change the Corporation Tax rate in Northern Ireland and to demonstrate that its finances were on a sustainable footing, and that the Executive’s block grant would need to be adjusted to reflect the Corporation Tax revenues foregone if the devolved power were exercised.

Lord Livermore
Financial Secretary (HM Treasury)
22nd Oct 2025
To ask the Chancellor of the Exchequer, whether she has assessed the potential merits of making (a) directors and (b) owners of (i) dissolved and (ii) all other companies personally liable for the underpayment of taxes arising from the adaptation of tax (A) avoidance and (B) evasion schemes that those companies have (1) promoted and (2) made earnings from.

The Government is committed to closing the tax gap and cracking down on avoidance and evasion.

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 carries out civil and criminal investigations into suspected tax evasion, including where there is suspicion of third parties being involved in fraud or evasions. All investigations are assessed to determine which action would be most appropriate.

It is a fundamental principle of the tax system that taxpayers are responsible for their own tax affairs. However, HMRC does levy penalties on promoters of tax avoidance and uses the Joint and Several Liability legislation to seek to recover penalty liabilities from appropriate individuals: including directors; shadow directors; or participators when the company becomes insolvent.

Dan Tomlinson
Exchequer Secretary (HM Treasury)
16th Oct 2025
To ask His Majesty's Government what assessment they have made of the veracity of any information provided by Fujitsu in the most recent tender process for the Trader Support Service contact with HMRC.

The Government does not comment on live procurements to protect the integrity of the process. In all its procurements, HMRC follows government procurement rules.

Lord Livermore
Financial Secretary (HM Treasury)
16th Oct 2025
To ask His Majesty's Government what assessment they have made of the implications of the Bank of England’s updated remuneration rules on financial regulation and market stability.

The Prudential Regulation Authority (PRA), which is part of the Bank of England, is responsible for setting banks’ and building societies’ remuneration rules, alongside the Financial Conduct Authority (FCA).

The PRA’s new requirements introduce greater flexibility around senior banker pay and strengthen the link between bonus awards and responsible risk-taking. In response to industry feedback, the final rules go further than the original proposals announced last year and apply retroactively to any awards not yet fully paid. The new requirements came into force on 16 October 2025.

The PRA assessed the impact of its updated remuneration rules against its statutory objectives, set by Parliament: a primary objective of promoting the safety and soundness of firms to avoid adverse effects on financial stability and secondary objectives of ensuring effective competition, and enhancing the growth and global competitiveness of the UK economy.

The PRA concluded that the new framework aligns with these objectives. The government supports the PRA’s assessment and decision which reflects our commitment to reinforcing the UK’s position as a competitive global financial sector, while maintaining the resilience and integrity of the financial system.

Lord Livermore
Financial Secretary (HM Treasury)
16th Oct 2025
To ask His Majesty's Government what assessment they have made of whether Fujitsu would be a suitable supplier for the Trader Support Service contract with HMRC.

The Government does not comment on live procurements to protect the integrity of the process. In all its procurements, HMRC follows government procurement rules.

Lord Livermore
Financial Secretary (HM Treasury)
16th Oct 2025
To ask His Majesty's Government whether they plan to extend the temporary duty suspension for cold-rolled aluminium alloy coils beyond 2027.

Stakeholders were invited to apply for new business suspensions between 8 May and 3 July 2024. As part of this process a suspension was applied to CN76061211 – cold-rolled aluminium alloys coils.

The suspension will be in place until 30 June 2027, with a review on possible extension occurring before this date.

There will be further opportunities to apply for tariff suspensions in due course. Further information, including dates of the application window, guidance, and methods to apply, will be announced on GOV.UK.

Lord Livermore
Financial Secretary (HM Treasury)
16th Oct 2025
To ask His Majesty's Government what steps they are taking to enable the adoption of tokenised funds using public blockchains while safeguarding against financial crime and systemic risk.

The Financial Services Growth and Competitiveness Strategy set out a comprehensive ten-year plan to deliver growth and attract investment. Championing innovation is a key priority within this strategy, and the Government is working closely with industry stakeholders and regulators to remove barriers and unlock opportunities presented by new technologies.

Using distributed ledger technology to tokenise funds could support financial market efficiency by enabling more efficient, real-time data sharing which could lower operational costs and enhance resilience.

The Government has published its Wholesale Financial Markets Digital Strategy, which sets out the key steps the UK has to take to digitalise its financial markets, including through the tokenisation of assets. The Government is taking forward various measures in this space, in particular the Digital Securities Sandbox. The DSS provides a bespoke regulatory framework that enables firms to test, scale and roll out the tokenisation of securities. The Financial Conduct Authority (FCA) also recently launched a consultation for a new Direct2Fund model, allowing investors to engage directly with investment funds through blockchain technology.

To manage financial crime risks, fund managers and UK cryptoasset firms continue to be subject to the Money Laundering and Terrorist Financing Regulations, requiring strict supervision, customer checks and suspicious activity reporting.


Lord Livermore
Financial Secretary (HM Treasury)
16th Oct 2025
To ask His Majesty's Government what progress they have made in establishing a mechanism to collect tax information on a household basis, following the announcement from the Chancellor in the April 2024 Budget.

The personal tax system applies on an individual basis and has done since the introduction of the independent basis of taxation in 1990. The government remains committed to the principle of independent taxation.

However, there is more the government can do to improve how it uses the data it collects to better target financial support to those who need it, including to households.

At the Budget in October 2024, the government confirmed it will explore how better data use and sharing across government departments can improve the targeting of economic support to households, especially in times of crisis. HM Revenue and Customs is working with the Department for Science, Innovation and Technology to take this forward.

Lord Livermore
Financial Secretary (HM Treasury)
20th Oct 2025
To ask the Chancellor of the Exchequer, when the Government plans to release the £2.5 billion of funding to support investment in UK steel decarbonisation and productivity improvements.

This Government remains committed to supporting the UK steel industry.

The Government will also set out a long-term vision for a revitalised and sustainable sector in a Steel Strategy to be published by the end of the year.

James Murray
Chief Secretary to the Treasury
20th Oct 2025
To ask the Chancellor of the Exchequer, if she will make it her policy to introduce fiscal measures to support the long-term competitiveness of the UK steel industry in the Autumn Budget 2025.

This Government remains committed to supporting the UK steel industry.

The Government will also set out a long-term vision for a revitalised and sustainable sector in a Steel Strategy to be published by the end of the year.

James Murray
Chief Secretary to the Treasury
20th Oct 2025
To ask the Chancellor of the Exchequer, what proportion of revenues from the Crown Estate’s Celtic Sea Floating Offshore Wind Leasing Round 5 will be allocated to investment in port and supply-chain infrastructure in Wales.

The Crown Estate pays its entire net profits into the Consolidated Fund each year, contributing to the funding of public services across the UK, including in Wales.

The Crown Estate is taking steps to ensure that Wales benefits from offshore wind development. It has launched a £50 million Supply Chain Accelerator, with four Welsh-based projects successful in the first funding round, to support early-stage supply-chain proposals. Alongside the Supply Chain Investment Programme, this aims to unlock capacity constraints, accelerate project delivery and create local economic opportunities, including jobs and skills development in Wales.

The Crown Estate’s Round 5 Agreements for Lease also include contractually enforceable social value and economic commitments. These obligations are designed to translate leasing agreements into tangible outcomes for communities .

James Murray
Chief Secretary to the Treasury
20th Oct 2025
To ask the Chancellor of the Exchequer, whether the Government plans to reinvest a share of Crown Estate income from the Celtic Sea Floating Offshore Wind Leasing Round 5 into local economic development in Neath Port Talbot.

The Crown Estate pays its entire net profits into the Consolidated Fund each year, contributing to the funding of public services across the UK, including in Wales.

The Crown Estate is taking steps to ensure that Wales benefits from offshore wind development. It has launched a £50 million Supply Chain Accelerator, with four Welsh-based projects successful in the first funding round, to support early-stage supply-chain proposals. Alongside the Supply Chain Investment Programme, this aims to unlock capacity constraints, accelerate project delivery and create local economic opportunities, including jobs and skills development in Wales.

The Crown Estate’s Round 5 Agreements for Lease also include contractually enforceable social value and economic commitments. These obligations are designed to translate leasing agreements into tangible outcomes for communities .

James Murray
Chief Secretary to the Treasury
20th Oct 2025
To ask the Chancellor of the Exchequer, pursuant to the Answer of 14 October 2025 to Question 77620 on Self-assessment: Fines, whether her Department plans to consult on the new penalty regime for the (a) late filing of Self Assessment returns and (b) late payment of Income Tax; and when she plan to introduce the new regimes.

The previous government held three public consultations between 2016 and 2018 on reforms to late filing and late payment penalties.

Following this, penalty reform was introduced for VAT customers in 2023 as part of Making Tax Digital. The same approach will be extended to Income Tax Self Assessment customers as follows:

  • From April 2026: businesses with qualifying income over £50,000
  • From April 2027: businesses with qualifying income over £30,000
  • From April 2028: businesses with qualifying income over £20,000

The government will confirm in due course when the remaining Income Tax Self Assessment customers will move to the new penalty approach.

Dan Tomlinson
Exchequer Secretary (HM Treasury)
20th Oct 2025
To ask the Chancellor of the Exchequer, how many compliance investigations were (a) opened and (b) closed by HM Revenue and Customs on businesses classified under Standard Industrial Classification codes (a) 96020 (hairdressing and barbering) and (b) 96090 (nail and beauty services) in each year since 2020; and what the total (A) number and (b) value was of (1) penalties issued, (2) cash seizures and (3) civil recovery actions taken under the Proceeds of Crime Act in those sectors.

HMRC does not hold specific data showing the number of hairdressers and nail salons investigated for tax non-compliance.

HMRC’s approach to tax compliance includes a range of activities that aim to both detect and tackle current non-compliance and change future behaviours. HMRC aims to help and support customers to understand their tax obligations and provides clear guidance to make it easy for them to get things right.

HMRC is aware that some workers and businesses in the hairdressing and beauty sector find it hard to understand their tax obligations. To help support these customers, HMRC has worked with trade bodies for this sector to develop new educational material including a YouTube video and has published guidance on GOV.UK to better explain the employment status and tax implications of different business models. Details can be found at: https://youtu.be/5o3au6PyXG8 and https://www.gov.uk/guidance/check-employment-status-if-you-work-in-hair-and-beauty

Closing the Tax Gap is one of HMRC’s three priorities. The government is committed to measures which will raise over £7.5 billion additional tax revenue per year by 2029 to 2030. This includes the package to close the tax gap at Autumn Budget 2024 (£6.5 billion) and further messages at Spring Statement 2025 (over £1 billion).

As part of these packages, HMRC will receive extra funding over the next five years to recruit an additional 5,500 compliance staff and to fund 2,400 debt management staff.

HMRC has led multiple operations in the hair and beauty sector, specifically barbers and nail bars. For example, during March 2025, HMRC undertook a series of unannounced visits (including Turkish style barbers) across the West Midlands as part of a three-week operation conducted jointly with the NCA and other agencies. This exercise resulted in Police seizures under Proceeds of Crime provisions of more than £500k in cash and illegal funds.

Dan Tomlinson
Exchequer Secretary (HM Treasury)
20th Oct 2025
To ask the Chancellor of the Exchequer, pursuant to the Answer of 13 October 2025 to Question 77715 on Betting: Excise Duties, which stakeholders her Department has engaged with through the consultation process.

The Government launched a consultation on proposals to simplify the current gambling tax system, which closed on 21 July 2025. Responses are now being analysed and a response to the consultation will be published at Autumn Budget 2025.

As part of the consultation process, the Government engaged with a wide range of stakeholders including, the British Horseracing Authority, the Jockey Club and Betting & Gaming Council as well as gambling businesses and charities.

Dan Tomlinson
Exchequer Secretary (HM Treasury)
21st Oct 2025
To ask the Chancellor of the Exchequer, what recent assessment she has made of the potential impact of the reduced rate of beer duty for draught products on the (a) on-trade and (b) off-trade sectors.

Pubs and brewers make a significant contribution to our economy and society, including through supporting jobs, and this is reflected in the tax system.

The alcohol duty system supports pubs and hospitality businesses through Draught Relief (DR), which ensures eligible products served on draught pay less duty. This recognises the cultural importance of pubs and other on-trade venues as community hubs that play a role in encouraging responsible drinking in supervised settings.

At Autumn Budget 2024, the Chancellor announced a duty cut on qualifying draught products – approximately 60% of the alcoholic drinks sold in pubs. This is the equivalent to a 1p reduction on a typical pint, and means draught beer now pays 13.9% less in duty than its packaged equivalents – an increase of over 50% on the previous draught discount of 9.2%. The Tax Information and Impact Note (TIIN) on this measure is published here:

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

HMRC plans to evaluate the impact of the 2023 alcohol duty reforms, including DR, three years after the changes took effect on 1 August 2023. This allows time for HMRC to gather a broad range of data to properly evaluate the impacts. The Government welcomes evidence from industry on the impact of the changes so far.

The Chancellor makes decisions on tax policy at fiscal events, and, as with all taxes, the Government keeps alcohol duty under review as part of its Budget process. The Government welcomes representations from the beer and pub sectors in advance of the Budget.

Treasury ministers have meetings with a wide variety of organisations in the public and private sectors as part of the process of policy development and delivery. Details of ministerial and permanent secretary meetings with external organisations on departmental business are published on a quarterly basis and are available at:

https://www.gov.uk/government/collections/hmt-ministers-meetings-hospitality-gifts-and-overseas-traveL

Dan Tomlinson
Exchequer Secretary (HM Treasury)
21st Oct 2025
To ask the Chancellor of the Exchequer, what steps she is taking to help ensure that the beer duty structure supports (a) growth and (b) job creation in the brewing industry.

Pubs and brewers make a significant contribution to our economy and society, including through supporting jobs, and this is reflected in the tax system.

The alcohol duty system supports pubs and hospitality businesses through Draught Relief (DR), which ensures eligible products served on draught pay less duty. This recognises the cultural importance of pubs and other on-trade venues as community hubs that play a role in encouraging responsible drinking in supervised settings.

At Autumn Budget 2024, the Chancellor announced a duty cut on qualifying draught products – approximately 60% of the alcoholic drinks sold in pubs. This is the equivalent to a 1p reduction on a typical pint, and means draught beer now pays 13.9% less in duty than its packaged equivalents – an increase of over 50% on the previous draught discount of 9.2%. The Tax Information and Impact Note (TIIN) on this measure is published here:

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

HMRC plans to evaluate the impact of the 2023 alcohol duty reforms, including DR, three years after the changes took effect on 1 August 2023. This allows time for HMRC to gather a broad range of data to properly evaluate the impacts. The Government welcomes evidence from industry on the impact of the changes so far.

The Chancellor makes decisions on tax policy at fiscal events, and, as with all taxes, the Government keeps alcohol duty under review as part of its Budget process. The Government welcomes representations from the beer and pub sectors in advance of the Budget.

Treasury ministers have meetings with a wide variety of organisations in the public and private sectors as part of the process of policy development and delivery. Details of ministerial and permanent secretary meetings with external organisations on departmental business are published on a quarterly basis and are available at:

https://www.gov.uk/government/collections/hmt-ministers-meetings-hospitality-gifts-and-overseas-traveL

Dan Tomlinson
Exchequer Secretary (HM Treasury)
21st Oct 2025
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of the beer duty rate on (a) pubs and (b) hospitality businesses in (i) rural and (ii) coastal communities.

Pubs and brewers make a significant contribution to our economy and society, including through supporting jobs, and this is reflected in the tax system.

The alcohol duty system supports pubs and hospitality businesses through Draught Relief (DR), which ensures eligible products served on draught pay less duty. This recognises the cultural importance of pubs and other on-trade venues as community hubs that play a role in encouraging responsible drinking in supervised settings.

At Autumn Budget 2024, the Chancellor announced a duty cut on qualifying draught products – approximately 60% of the alcoholic drinks sold in pubs. This is the equivalent to a 1p reduction on a typical pint, and means draught beer now pays 13.9% less in duty than its packaged equivalents – an increase of over 50% on the previous draught discount of 9.2%. The Tax Information and Impact Note (TIIN) on this measure is published here:

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

HMRC plans to evaluate the impact of the 2023 alcohol duty reforms, including DR, three years after the changes took effect on 1 August 2023. This allows time for HMRC to gather a broad range of data to properly evaluate the impacts. The Government welcomes evidence from industry on the impact of the changes so far.

The Chancellor makes decisions on tax policy at fiscal events, and, as with all taxes, the Government keeps alcohol duty under review as part of its Budget process. The Government welcomes representations from the beer and pub sectors in advance of the Budget.

Treasury ministers have meetings with a wide variety of organisations in the public and private sectors as part of the process of policy development and delivery. Details of ministerial and permanent secretary meetings with external organisations on departmental business are published on a quarterly basis and are available at:

https://www.gov.uk/government/collections/hmt-ministers-meetings-hospitality-gifts-and-overseas-traveL

Dan Tomlinson
Exchequer Secretary (HM Treasury)
21st Oct 2025
To ask the Chancellor of the Exchequer, what recent discussions she has had with representatives of the (a) brewing and (b) pub sectors on beer duty rates.

Pubs and brewers make a significant contribution to our economy and society, including through supporting jobs, and this is reflected in the tax system.

The alcohol duty system supports pubs and hospitality businesses through Draught Relief (DR), which ensures eligible products served on draught pay less duty. This recognises the cultural importance of pubs and other on-trade venues as community hubs that play a role in encouraging responsible drinking in supervised settings.

At Autumn Budget 2024, the Chancellor announced a duty cut on qualifying draught products – approximately 60% of the alcoholic drinks sold in pubs. This is the equivalent to a 1p reduction on a typical pint, and means draught beer now pays 13.9% less in duty than its packaged equivalents – an increase of over 50% on the previous draught discount of 9.2%. The Tax Information and Impact Note (TIIN) on this measure is published here:

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

HMRC plans to evaluate the impact of the 2023 alcohol duty reforms, including DR, three years after the changes took effect on 1 August 2023. This allows time for HMRC to gather a broad range of data to properly evaluate the impacts. The Government welcomes evidence from industry on the impact of the changes so far.

The Chancellor makes decisions on tax policy at fiscal events, and, as with all taxes, the Government keeps alcohol duty under review as part of its Budget process. The Government welcomes representations from the beer and pub sectors in advance of the Budget.

Treasury ministers have meetings with a wide variety of organisations in the public and private sectors as part of the process of policy development and delivery. Details of ministerial and permanent secretary meetings with external organisations on departmental business are published on a quarterly basis and are available at:

https://www.gov.uk/government/collections/hmt-ministers-meetings-hospitality-gifts-and-overseas-traveL

Dan Tomlinson
Exchequer Secretary (HM Treasury)
21st Oct 2025
To ask the Chancellor of the Exchequer, whether the Government will consider introducing VAT relief on construction costs for sub-market housing developments.

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

To stimulate the construction of new homes, the Government currently maintains a zero rate of VAT on new-build residential buildings. Additionally, residential renovations are subject to a reduced rate of VAT of five per cent if they meet certain conditions. These include conversions of buildings from one residential use to another, conversions from commercial to residential use, and the renovation of properties that have been empty for two or more years. These reliefs apply to all residential buildings, including sub-market housing.

To support the delivery of 1.5 million new homes over the course of this parliament, the Government has confirmed a new 10-year £39 billion Social and Affordable Homes Programme to kickstart social and affordable housebuilding at scale across the country. This is the biggest long-term investment in social and affordable housing in recent memory.

Dan Tomlinson
Exchequer Secretary (HM Treasury)
23rd Oct 2025
To ask the Chancellor of the Exchequer, whether she plans to change farming inheritance tax reliefs in the Autumn Budget 2025.

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, fixing the public finances, and funding public services. 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 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.

Dan Tomlinson
Exchequer Secretary (HM Treasury)
23rd Oct 2025
To ask the Chancellor of the Exchequer, what recent assessment she has made of the potential impact of inheritance tax changes on family farms in West Dorset constituency.

I refer the Honourable Member to the answer given to UIN 84115.

Dan Tomlinson
Exchequer Secretary (HM Treasury)
21st Oct 2025
To ask the Chancellor of the Exchequer, what recent assessment she has made of the potential impact of changes to beer duty on the financial sustainability of (a) small and (b) independent breweries.

A new duty structure for alcoholic products was introduced in August 2023. This included a new Small Producer Relief (SPR) which replaced and extended the previous Small Brewers Relief. SPR provides vital support to smaller producers making 4500 hectolitres or less of alcohol per year by providing reduced rates of duty on all alcoholic products below 8.5 per cent ABV.

HMRC plans to evaluate the impact of the new alcohol duty rates and structures, including SPR, three years after the changes took effect on 1 August 2023. Three years allows time for HMRC to gather a broad range of data to properly evaluate the impacts. The Government welcomes evidence from industry on the impact of the changes so far.

Dan Tomlinson
Exchequer Secretary (HM Treasury)
21st Oct 2025
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of beer duty reforms on the growth of (a) microbreweries and (b) regional brewing clusters.

A new duty structure for alcoholic products was introduced in August 2023. This included a new Small Producer Relief (SPR) which replaced and extended the previous Small Brewers Relief. SPR provides vital support to smaller producers making 4500 hectolitres or less of alcohol per year by providing reduced rates of duty on all alcoholic products below 8.5 per cent ABV.

HMRC plans to evaluate the impact of the new alcohol duty rates and structures, including SPR, three years after the changes took effect on 1 August 2023. Three years allows time for HMRC to gather a broad range of data to properly evaluate the impacts. The Government welcomes evidence from industry on the impact of the changes so far.

Dan Tomlinson
Exchequer Secretary (HM Treasury)
21st Oct 2025
To ask the Chancellor of the Exchequer, what recent discussions she has had with HMRC on the potential impact of (a) the administration of and (b) compliance with the beer duty system on small producers.

A new duty structure for alcoholic products was introduced in August 2023. This included a new Small Producer Relief (SPR) which replaced and extended the previous Small Brewers Relief. SPR provides vital support to smaller producers making 4500 hectolitres or less of alcohol per year by providing reduced rates of duty on all alcoholic products below 8.5 per cent ABV.

HMRC plans to evaluate the impact of the new alcohol duty rates and structures, including SPR, three years after the changes took effect on 1 August 2023. Three years allows time for HMRC to gather a broad range of data to properly evaluate the impacts. The Government welcomes evidence from industry on the impact of the changes so far.

Dan Tomlinson
Exchequer Secretary (HM Treasury)
21st Oct 2025
To ask the Chancellor of the Exchequer, whether she has made an assessment of the potential impact of reforms to beer duty on (a) consumer prices and (b) inflation.

A new duty structure for alcoholic products was introduced in August 2023. This included a new Draught Relief which is a reduced rate of Alcohol Duty applied to qualifying alcoholic products sold in the on-trade (e.g. pubs, bars) under 8.5% ABV.

The government estimated the cost of Draught Relief as £145m for 24-25 and published it here: https://www.gov.uk/government/statistics/main-tax-expenditures-and-structural-reliefs.

At Autumn Budget 2024, the Chancellor also announced a duty cut on qualifying draught products – approximately 60% of the alcoholic drinks sold in pubs. This is the equivalent to a 1p reduction on a typical pint, and means draught beer now pays 13.9% less in duty than its packaged equivalents.

HMRC plans to evaluate the impact of the new alcohol duty rates and structures, including Draught Relief, three years after the changes took effect on 1 August 2023. Three years allows time for HMRC to gather a broad range of data to properly evaluate the impacts. The Government welcomes evidence from industry on the impact of the changes so far.

Dan Tomlinson
Exchequer Secretary (HM Treasury)
21st Oct 2025
To ask the Chancellor of the Exchequer, what estimate she has made of the potential fiscal impact of draught beer relief since its introduction.

A new duty structure for alcoholic products was introduced in August 2023. This included a new Draught Relief which is a reduced rate of Alcohol Duty applied to qualifying alcoholic products sold in the on-trade (e.g. pubs, bars) under 8.5% ABV.

The government estimated the cost of Draught Relief as £145m for 24-25 and published it here: https://www.gov.uk/government/statistics/main-tax-expenditures-and-structural-reliefs.

At Autumn Budget 2024, the Chancellor also announced a duty cut on qualifying draught products – approximately 60% of the alcoholic drinks sold in pubs. This is the equivalent to a 1p reduction on a typical pint, and means draught beer now pays 13.9% less in duty than its packaged equivalents.

HMRC plans to evaluate the impact of the new alcohol duty rates and structures, including Draught Relief, three years after the changes took effect on 1 August 2023. Three years allows time for HMRC to gather a broad range of data to properly evaluate the impacts. The Government welcomes evidence from industry on the impact of the changes so far.

Dan Tomlinson
Exchequer Secretary (HM Treasury)
23rd Oct 2025
To ask the Chancellor of the Exchequer, pursuant to the Answer of 14 July 2025 to Question 65386 on VAT Treatment of Private Hire Vehicles, if she will publish the Government’s response to the consultation referred to in that Answer.

The Government continues to take the issue of VAT treatment of private hire vehicle services seriously and recognises the importance of clarity to the sector. The Government will therefore publish a response to the consultation on the VAT treatment of private hire vehicles soon.

Dan Tomlinson
Exchequer Secretary (HM Treasury)
21st Oct 2025
To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of changes to Inheritance Tax on the long-term financial viability of family farms in West Dorset constituency.

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, fixing the public finances, and funding public services. 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.

Dan Tomlinson
Exchequer Secretary (HM Treasury)
21st Oct 2025
To ask the Chancellor of the Exchequer, what recent estimate she has made of the number of farms that could be affected by proposed changes to inheritance tax.

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, fixing the public finances, and funding public services. 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 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.

Dan Tomlinson
Exchequer Secretary (HM Treasury)
20th Oct 2025
To ask the Chancellor of the Exchequer, if she will make an assessment of the potential impact of removing the tax on sustainable fuel on the UK's motorsport sector.

Liquid biofuels and renewable fuels are taxed at the same rate as their petrol and diesel equivalents. The main rate is 52.95 pence per litre. The government keeps the tax system under review, with changes announced at fiscal events.

Dan Tomlinson
Exchequer Secretary (HM Treasury)
20th Oct 2025
To ask the Chancellor of the Exchequer, what assessment she has made of the potential merits of implementing an electric vehicle salary sacrifice scheme for civil service departments.

Currently electric vehicle salary sacrifice schemes are not available for central Civil Service departments. HM Treasury approval would be required for any such scheme to be implemented. HM Treasury keeps all policies under review and will consider carefully any requests which are made for scheme expansion.

Dan Tomlinson
Exchequer Secretary (HM Treasury)
20th Oct 2025
To ask the Chancellor of the Exchequer, what measures HMRC has in place to continue to run critical services in the event of a major internet outage.

HMRC services are designed with resilience and continuity in mind. While some services rely on internet connectivity—for example, digital access for citizens and connections to certain Software-as-a-Service (SaaS) platforms—the majority of HMRC’s core systems will continue to operate during an internet outage.

Internal connectivity between HMRC sites and hosted services is maintained through private, dedicated links that do not depend on the public internet. This ensures that critical processing and internal operations can continue without interruption.

For citizen-facing services that require internet access, HMRC has established Business Continuity plans. These include alternative communication channels, prioritisation of essential services, and manual fallback processes where appropriate, to minimise disruption and maintain service availability.

Dan Tomlinson
Exchequer Secretary (HM Treasury)
20th Oct 2025
To ask the Chancellor of the Exchequer, whether she plans to retain the lower rate of landfill tax for (a) industrial by-products and (b) other steel-making residues.

The Government recently consulted on proposals to reform Landfill Tax to ensure the regime remains effective in encouraging waste to be diverted away from landfill. The proposals aimed to support the Government’s circular economy objectives to facilitate economic growth by stimulating investment in technologies, sectors and infrastructure that keep resources in circulation for longer. As part of the consultation, the Government has received a wide range of views from stakeholders, including representatives from manufacturing sectors, such as steelmaking. The consultation closed on 28 July, and the Government is considering responses and will set out next steps in due course.

Dan Tomlinson
Exchequer Secretary (HM Treasury)
20th Oct 2025
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of charging a 5% surcharge when paying vehicle tax by direct debit on lower income motorists; and whether she has plans to remove this surcharge.

When Vehicle Excise Duty (VED) is paid monthly or six-monthly, rather than annually, the cost to the exchequer is higher because of lost interest. To reflect this impact on the public finances, the previous government introduced in 2014 an extra charge for monthly and six-monthly VED payments to make up for the lost interest


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.

Dan Tomlinson
Exchequer Secretary (HM Treasury)
20th Oct 2025
To ask the Chancellor of the Exchequer, what plans she has to (a) abolish the Carbon Price Support mechanism and (b) introduce further measures to reduce electricity costs for energy-intensive industries.

The government’s Industrial Strategy published in June 2025 announced that from 2027, a new British Industrial Competitiveness Scheme will reduce electricity costs by c.£35-40/MWh and support thousands of businesses. The scheme will benefit manufacturing electricity intensive frontier industries in the Industrial Strategy and foundational manufacturing industries in their supply chains. Eligible businesses will be exempt from paying the costs of the Renewables Obligation, Feed-in Tariffs and the Capacity Market. The scheme will bring GB electricity costs more in line with other major economies in Europe, and level the playing field for GB businesses.

The government will also continue support for the Energy-Intensive Industries Compensation Scheme to support energy efficiency, decarbonisation, and technical innovation.

The government keeps all taxes under review and will continue to review Carbon Price Support beyond the announced rates as part of the policy making process.

Dan Tomlinson
Exchequer Secretary (HM Treasury)
20th Oct 2025
To ask the Chancellor of the Exchequer, if she will make an assessment of the potential merits of removing the ABV limit of 8.5% from Small Producer Relief.

I refer the Hon. Member the answer that I gave to PQ UIN 82442 on 21 October 2025.

Dan Tomlinson
Exchequer Secretary (HM Treasury)
20th Oct 2025
To ask the Chancellor of the Exchequer, what proportion of (a) tableware and (b) crockery used in her Department is made by a British manufacturer.

The Government is committed to supporting British businesses and ensuring they have the best chance to win public contracts.

The new Procurement Act creates a simpler and more transparent system that will support British businesses bidding for work.

The Act also allows contracting authorities to set standards that recognise the quality and standard of UK businesses and products.

Alongside this, the National Procurement Policy Statement encourages contracting authorities to consider this government’s Industrial strategy and the sectors vital to our economic growth.

HM Treasury does not hold the information requested. The provision of catering facilities, including tableware and crockery in catering outlets for HM Treasury staff and buildings, is managed under contracts administered by the Government Property Agency.

Dan Tomlinson
Exchequer Secretary (HM Treasury)
20th Oct 2025
To ask the Chancellor of the Exchequer, what estimate she has made of the potential impact of the 2026 business rates revaluation for hospitality businesses on (a) the number of businesses subject to the surcharge on businesses over £500,000 and (b) the total level of taxes paid by the hospitality sector; and what assessment she has made of the potential impact of the 2026 business rates revaluation on the number of jobs in the hospitality business sector.

The Government is creating a fairer business rates system that protects the high street, supports investment, and is fit for the 21st century.

As set out at Autumn Budget 2024, the Government will introduce permanently lower tax rates for retail, hospitality, and leisure (RHL) properties with ratable values (RVs) below £500,000 from 2026/27. This permanent tax cut will ensure they benefit from much-needed certainty and support. The Government is sustainably funding this by introducing a higher tax rate on properties with RVs of £500,000 and above.

The final design, including the rates, for the new business rates multipliers will be announced at Budget 2025, so that the Government can factor the revaluation outcomes and broader economic and fiscal context into decision-making. When the new multipliers are set, HM Treasury intends to publish analysis of the effects of the new multiplier arrangements.

The Government will support those seeing the biggest increases at the revaluation. The Government will announce details at Budget 2025, in light of the revaluation outcomes.

Dan Tomlinson
Exchequer Secretary (HM Treasury)
20th Oct 2025
To ask the Chancellor of the Exchequer, whether she has considered joining the Global Solidarity Levies Task Force.

The Government is 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.

Dan Tomlinson
Exchequer Secretary (HM Treasury)
20th Oct 2025
To ask the Chancellor of the Exchequer, pursuant to the Answer of 17 July 2025 to Question 67326 on Taxation, what reforms to the tax system are being considered to support (a) job creation and (b) economic participation in regions with persistently lower employment levels.

The OBR will produce a new forecast for the annual Budget, and the Chancellor will make decisions in the round based on that forecast.

The Government is focused on unleashing the potential of people across all nations and regions of the UK and growing the economy – a key priority in the Plan for Change.

Dan Tomlinson
Exchequer Secretary (HM Treasury)
20th Oct 2025
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of changes to employers' National Insurance contributions on the availability of jobs for (a) young people and (b) young people not in education, employment and training.

A Tax Information and Impact Note (TIIN) was published alongside the introduction of the Bill containing the changes to employer NICs. The TIIN sets out the impact of the policy on the exchequer, the economic impacts of the policy, and the impacts on individuals, businesses, and civil society organisations, as well as an overview of the equality impacts.

The Office for Budget Responsibility also published the Economic and Fiscal Outlook (EFO), which sets out a detailed forecast of the economy and public finances.  With all policies considered, the OBR's March 2025 EFO forecasts the employment level to increase from 33.6 million in 2024 to 34.8 million in 2029.

The Government is committed to supporting young people to earn and learn. That is why we have recently announced that we will offer a guaranteed job to young people on Universal Credit, who are unemployed for over 18 months. This will provide an opportunity for young people to gain essential skills and experience and prevent the damaging effects of long-term unemployment. This initiative forms a key part of the Government’s Youth Guarantee and will build upon existing employment support and sector-based work academies (SWAPs) currently being delivered by the Department for Work and Pensions (DWP). Further details will be announced at the Budget 2025.

Dan Tomlinson
Exchequer Secretary (HM Treasury)
20th Oct 2025
To ask the Chancellor of the Exchequer, if she will make an assessment of the potential impact of changes to employers' National Insurance contributions on seasonal hospitality-based businesses following the 2025 summer season.

The Government closely monitors the health of different sectors across the UK economy and regularly engages with the hospitality sector.

The Government protected the smallest hospitality businesses from the recent changes to employer National Insurance through increasing the Employment Allowance to £10,500.

We have also taken a number of other steps to support the hospitality industry. This includes:

  • Introducing a permanently lower business rates multiplier for retail, hospitality, and leisure (RHL) properties with rateable values below £500,000 from 2026-27. Ahead of the new multipliers being introduced, the government extended the RHL relief for 2025-26 at 40 per cent up to a cash cap of £110,000 per business and frozen the small business multiplier.
  • Establishing the Licensing Taskforce and issuing a call for evidence on a National Licensing Policy Framework which will set out national direction for licensing authorities to consider economic growth and cultural value,
  • Protecting hospitality businesses from upward only rent clauses through the English Devolution Bill, and;
  • Introducing a strong new ‘Community Right to Buy’ to help communities safeguard valued community assets – such as pubs.

Dan Tomlinson
Exchequer Secretary (HM Treasury)