Asked by: Katrina Murray (Labour - Cumbernauld and Kirkintilloch)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether funding allocated to the Listed Places of Worship Grant Scheme in England is treated as comparable expenditure for the purposes of calculating Barnett consequentials for Scotland.
Answered by James Murray - Chief Secretary to the Treasury
Yes - funding allocated to the Listed Places of Worship Grant Scheme in England is treated as comparable expenditure for the purposes of calculating Barnett consequentials for Scotland.
Asked by: Mike Wood (Conservative - Kingswinford and South Staffordshire)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, with reference to the Budget Information Security Review, published on 9 February 2026, whether monitoring and recording of access to documents classified as Budget - Market Sensitive will include Ministers.
Answered by James Murray - Chief Secretary to the Treasury
Yes.
Asked by: Victoria Collins (Liberal Democrat - Harpenden and Berkhamsted)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what steps her Department is taking to support the hospitality sector in Harpenden and Berkhamsted constituency.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Government recognises the important role the hospitality sector plays both in terms of its economic contribution but also to our culture.
That is why we are delivering a long overdue reform to rebalance the business rates system and support the high street businesses, as promised in our manifesto. We are introducing new permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties which are worth nearly £900 million per year and will benefit over 750,000 properties.
This Government has worked closely with the hospitality sector. We announced the first National Licensing Policy Framework and are working to ensure local authorities apply it consistently to ease licensing decisions ‘on the ground’. We have extended opening hours for Home Nations games in the later stages of the Men’s Football World Cup. We will also legislate to increase the number of Temporary Events Notices venues can hold, helping them screen further national moments and host community and cultural events.
In addition, we are more than doubling the Hospitality Support Fund to £10 over three years, ending upward-only rent review clauses and introducing a strong Community Right to Buy.
We will continue to work with the hospitality sector to develop a new cross-government High Streets Strategy to help businesses in Harpenden and Berkhamsted, and across the country, to remain the centre of local communities.
Asked by: Nigel Huddleston (Conservative - Droitwich and Evesham)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what discussion she has had with the Secretary of State for Culture, Media and Sport about the financial burden on charities arising from VAT on social media advertising.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
VAT is a broad-based tax on consumption and the 20 per cent standard rate applies to most goods and services. VAT is the UK’s third largest tax, forecast to raise £180 billion in 2025/26. Taxation is a vital source of revenue that helps to fund vital public services including schools and hospitals.
Charities already benefit from a reduced (5%) or zero rate of tax when purchasing some goods and services. More information about VAT relief for charities can be found here: VAT for charities: What qualifies for VAT relief - GOV.UK. The Government has no plans to broaden this list of goods and services to include social media advertising, but takes steps elsewhere in the tax system to ensure that charities receive treatment that takes account of their unique status and invaluable contribution.
Our tax regime for charities, including gift aid and an exemption from paying business rates, is among the most generous of anywhere in the world, with tax reliefs for charities and their donors worth just over £6 billion for the tax year to April 2024.
Asked by: Sammy Wilson (Democratic Unionist Party - East Antrim)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether she plans to include refineries in the Carbon Border Adjustment Mechanism from January 2028.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
As announced at Budget 2025, the government is considering the feasibility and impacts of including refined products in the Carbon Border Adjustment Mechanism (CBAM) in future.
The government recognises the role that refineries play in energy security and the UK’s industrial base. The Government published a call for evidence (https://www.gov.uk/government/calls-for-evidence/future-of-the-uk-downstream-oil-sector/future-of-the-uk-downstream-oil-sector-call-for-evidence) on the future of the fuel sector on 23rd February 2026 in order to help understand the current state of the refining sector.
Asked by: Nigel Huddleston (Conservative - Droitwich and Evesham)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what discussions she has had with the Secretary of State for Culture, Media and Sport on updating VAT guidance to recognise social media advertising as qualifying zero rated charity advertising.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
VAT is a broad-based tax on consumption and the 20 per cent standard rate applies to most goods and services. VAT is the UK’s third largest tax, forecast to raise £180 billion in 2025/26. Taxation is a vital source of revenue that helps to fund vital public services including schools and hospitals.
Charities already benefit from a reduced (5%) or zero rate of tax when purchasing some goods and services. More information about VAT relief for charities can be found here: VAT for charities: What qualifies for VAT relief - GOV.UK. The Government has no plans to broaden this list of goods and services to include social media advertising, but takes steps elsewhere in the tax system to ensure that charities receive treatment that takes account of their unique status and invaluable contribution.
Our tax regime for charities, including gift aid and an exemption from paying business rates, is among the most generous of anywhere in the world, with tax reliefs for charities and their donors worth just over £6 billion for the tax year to April 2024.
Asked by: Nigel Huddleston (Conservative - Droitwich and Evesham)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what discussions she has had with HMRC regarding the Future of Gift Aid pilot, and what assessment has been made of its potential impact on the charity sector.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
HMRC has worked collaboratively with a broad range of charity sector stakeholders to explore the potential of Future of Gift Aid (FOGA). This work included extensive research and analysis of the implications of FOGA and the effectiveness of the existing Gift Aid system.
HMRC has not made a formal quantitative assessment of the administrative costs to charities arising from the current Gift Aid process. HMRC will continue to engage with the charities sector to improve the way that Gift Aid works through the use of digital technology.
Asked by: Alison Griffiths (Conservative - Bognor Regis and Littlehampton)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what estimate she has made of the cost of extending business rates relief beyond 31 March 2026 for premises used for community sport; and whether she has considered a sector-specific relief for grassroots sports clubs.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
Currently, properties which are wholly or mainly used for charitable purposes, including community amateur sports clubs, are eligible for charitable relief, which provides businesses with up to 80% off their business rates bills. Provision of further relief to charitable properties is at the discretion of local authorities.
Asked by: Jim McMahon (Labour (Co-op) - Oldham West, Chadderton and Royton)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what timetable has been set for HMRC to publish updated guidance specifically addressing the treatment of CGT-by-instalments under section 280 of the Taxation of Chargeable Gains Act 1992 in cases involving disposals to Employee Ownership Trusts.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The conditions for making an application to pay Capital Gains Tax by instalments are set out within HMRC’s Capital Gains Manual at CG14910, available at GOV.UK. HMRC has confirmed to the employee ownership sector that this guidance applies to disposals to Employee Ownership Trusts, in the same way as for any other disposal.
A Self-Assessment tax return helpsheet on Employee Ownership Trusts will also be made available on GOV.UK from April 2026. This helpsheet will set out the process for applying to pay tax by instalments following disposals to Employee Ownership Trusts.
Asked by: Jim McMahon (Labour (Co-op) - Oldham West, Chadderton and Royton)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether HMRC will publish guidance specifically addressing the application of CGT-by-instalments under section 280 of the Taxation of Chargeable Gains Act 1992 in cases involving disposals to Employee Ownership Trusts.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The conditions for making an application to pay Capital Gains Tax by instalments are set out within HMRC’s Capital Gains Manual at CG14910, available at GOV.UK. HMRC has confirmed to the employee ownership sector that this guidance applies to disposals to Employee Ownership Trusts, in the same way as for any other disposal.
A Self-Assessment tax return helpsheet on Employee Ownership Trusts will also be made available on GOV.UK from April 2026. This helpsheet will set out the process for applying to pay tax by instalments following disposals to Employee Ownership Trusts.