Asked by: Roz Savage (Liberal Democrat - South Cotswolds)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what proportion of VAT penalties issued in the 2024-25 financial year were subsequently (a) overturned or (b) cancelled on appeal.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The information you have requested can be found here: 2024-25 HMRC Annual Reports and Accounts and here: 2024-25 Tax Assurance Commissioners Report
Asked by: Ian Roome (Liberal Democrat - North Devon)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment she has made of whether the current Approved Mileage Allowance Payment rates remain sufficient for volunteer drivers in rural areas, including those providing community transport to NHS appointments; and whether she will review those rates in light of increased motoring costs.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
Approved Mileage Allowance Payments (AMAPs) are used by employers to reimburse an employee's expenses for business mileage in their private vehicle. These rates are also used by self-employed drivers to claim tax relief on business mileage (simplified motoring expenses) and can be used by organisations to reimburse volunteers who use their own vehicle for voluntary purposes.
Voluntary organisations reimbursing volunteers can either use the AMAP rates, or they can reimburse the actual cost incurred where the volunteer drivers can evidence such costs, without a tax liability arising. Any reimbursement above the AMAP rates would be subject to Income Tax unless the driver can show evidence of the expenditure. It is ultimately up to the voluntary organisation to determine the amount they reimburse to volunteers.
Individuals can claim up to 45p/mile for the first 10,000 miles annually, followed by 25p/mile thereafter. An additional 5p/mile can be claimed for each passenger transported.
The government recognises that while AMAP rates have not changed since 2011, the motoring landscape has evolved significantly and it is an important issue for many people who claim motoring expenses. As the Chancellor announced last month, the government will review this issue and will consider this matter further as part of a future fiscal event.
Asked by: Jack Rankin (Conservative - Windsor)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether her Department has undertaken research on the social and economic value of the hospitality and tourism industry for communities; and the potential impact of a visitor levy on communities.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Government has announced powers for Mayors to introduce a visitor levy on short-term overnight accommodation in their region, to drive economic growth, including through support for the local visitor economy.
At Budget, the Government published a consultation so that the public, businesses, and local government could shape the design of these powers, including options to minimise the burden on businesses and communities. This consultation closed on the 18th of February and the Government will publish a response in due course.
The precise design and scope of the power for Mayors to introduce a visitor levy is still under development, and the impacts of the levy will largely be determined by local decisions. Mayors will decide whether to introduce a levy and, if so, consult on specific proposals. We expect Mayors to engage constructively with businesses and their communities to hear any concerns. Following consultation, we expect Mayors to publish a summary of the consultation results and their response, including a final prospectus, and an impact assessment.
Asked by: Jess Brown-Fuller (Liberal Democrat - Chichester)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what estimate she has made on the cost of removing VAT on the renovation of unoccupied properties.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Government recognises the importance of reusing existing housing stock to deliver new homes. To support this, residential renovations are subject to a reduced rate of VAT of five per cent if they meet certain conditions. These include the renovation of properties that have been empty for two or more years.
HMRC publishes estimates of the costs of tax reliefs where possible in its annual tax reliefs publication. The latest tax relief statistics publication and further information about how HMRC estimate the cost of tax reliefs can be found here: https://www.gov.uk/government/statistics/tax-reliefs/tax-relief-statistics-january-2026.
Asked by: Jim Shannon (Democratic Unionist Party - Strangford)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether her Department runs financial literacy programs for small charities.
Answered by Lucy Rigby - Economic Secretary (HM Treasury)
HM Treasury does not directly deliver financial literacy programmes. The Government supports financial capability through a range of activity, including the work of the Money and Pensions Service (MaPS), an arm’s length body which provides, free impartial money guidance for every stage of people’s financial lives.
MaPS runs the Money Guiders programme, which equips frontline staff – including those working in charities and community organisations – with the skills and confidence to have effect conversations about money with the people they support. As part of the Financial Inclusion Strategy, published on 5 November 2025, the Government announced that MaPS will expand and enhance Money Guiders to help deliver quality financial guidance across the UK. To date, Money Guiders has engaged over 18,000 practitioners and partnered with nearly 300 organisations. More detail on the Government’s broader approach to financial education and capability is set out in the Strategy.
Wider policy on civil society and youth, including charities and the voluntary, community and social enterprise (VSCE) sector sits with the Department for Culture, Media and Sport (DMCS).
Asked by: Mark Sewards (Labour - Leeds South West and Morley)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what recent assessment she has made of the adequacy of UK financial regulations in preventing hostile states, including Iran, from exploiting cryptocurrency platforms accessible in the United Kingdom to raise funds.
Answered by Lucy Rigby - Economic Secretary (HM Treasury)
The UK has a robust anti-money laundering, counter-terrorist financing and sanctions regime to counter hostile state activity.
Cryptoassets are in scope of the UK’s Money Laundering and Terrorist Financing Regulations, which require regulated firms to apply enhanced due diligence to business relationships and transactions involving high risk third countries, including Iran. This includes verifying customers’ identities and undertaking checks on source of funds and wealth.
The UK has imposed financial sanctions on Iran in response to their de-stabilising and hostile behaviour. These sanctions apply to cryptoassets as well as traditional finance. HM Treasury’s Office of Financial Sanctions Implementation (OFSI) delivered a cryptoasset Threat Assessment in July 2025 to support industry their implementation and compliance efforts.
Asked by: David Simmonds (Conservative - Ruislip, Northwood and Pinner)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether residential properties subject to the annual tax on enveloped dwellings are required to pay the high value council tax surcharge.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
If a residential property currently attracts the Annual Tax on Enveloped Dwellings and is above the threshold for the High Value Council Tax Surcharge, it will pay both.
Asked by: Alex Burghart (Conservative - Brentwood and Ongar)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, when the Kickstarting Economic Growth Mission Board has met since November 2025.
Answered by Lucy Rigby - Economic Secretary (HM Treasury)
The Growth Mission Board was replaced by the Growth and Living Standards Committee in November 2025. It is co-chaired by the Chancellor and the Prime Minister.
It is a long-established precedent that information about the discussions that have taken place in Cabinet and its committees - including mission boards - including their attendance, and how often they have met, is not normally shared publicly.
Asked by: Iqbal Mohamed (Independent - Dewsbury and Batley)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how much funding her Department has provided for management apprenticeships for its own staff in each of the last three financial years.
Answered by Lucy Rigby - Economic Secretary (HM Treasury)
HM Treasury has spent the following on management apprenticeships:
2023-24 – £195,103
2024-25 - £749,375
2025-26 - £615,591
HMRC has spent the following on management apprenticeships:
2023-24 – £113,343
2024-25 - £95,811
2025-26 - £118,859
HM Treasury is reviewing its approach to apprenticeships and is looking to offer staff more opportunities in areas such as AI and digital.
Asked by: Jack Rankin (Conservative - Windsor)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether she has undertaken modelling and future proofing of the Government’s target to reach 50 million visitors by 2030 in the context of the proposal to introduce a visitor levy in England; and what assessment she has made of whether this levy will (a) increase or (b) decrease the likelihood of reaching this target on time.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The UK Government has set an ambition to welcome 50 million international visitors annually by 2030, reinforcing tourism as a central pillar of the UK’s global competitiveness. Delivery of this ambition will be underpinned by a forthcoming Visitor Economy Growth Strategy, developed in partnership with industry to drive sustainable, long term growth across both domestic and inbound tourism. International marketing activity led by VisitBritain is also driving demand across markets and converting global interest into visits, with campaigns already generating significant additional visitor spend.
The Government has also announced powers for Mayors to introduce a visitor levy on short-term overnight accommodation in their region, to drive economic growth, including through support for the local visitor economy. These powers give Mayors control of new local revenue raising powers to drive growth in their regions, making them better places for their residents and businesses, as well as for people to visit and enjoy.
The precise design and scope of the power for Mayors to introduce a visitor levy is still under development, and the impacts of the levy will largely be determined by local decisions. At Budget, the Government published a consultation so that the public, businesses, and local government could shape the design a visitor levy. This consultation closed on the 18th of February and the Government will publish a response in due course.