Asked by: James Cleverly (Conservative - Braintree)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to the answer of 4 February 2026, to Question 108650, on Gardens: Council tax, whether there is internal guidance on how gardens are valued for council tax, other than prevailing legislation.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
Where a dwelling includes a garden, then this will be reflected in the valuation subject to the legislative framework. The Valuation Office Agency’s internal guidance on when gardens are included in the valuation can be found in the Council Tax Manual, published online here.
Asked by: James Cleverly (Conservative - Braintree)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, for what reason the council tax surcharge and the ordinary council tax charge for new builds will be based on different antecedent valuation dates from April 2028.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
Council Tax bands are based on the price a property could have sold for on a fixed date set in law. The High Value Council Tax Surcharge (HVCTS) is in addition to Council Tax. This will be a new charge on owners of residential property in England worth £2 million or more in 2026, taking effect in 2028. The precise antecedent valuation date for HVCTS has not yet been set in legislation.
Asked by: Lord Truscott (Non-affiliated - Life peer)
Question to the HM Treasury:
To ask His Majesty's Government what consideration they have given, if any, to abolishing stamp duty.
Answered by Lord Livermore - Financial Secretary (HM Treasury)
The Government has no plans to abolish Stamp Duty Land Tax (SDLT). SDLT continues to be an important source of Government revenue, raising around £14 billion each year to help pay for the essential services the Government provides.
Asked by: Tom Morrison (Liberal Democrat - Cheadle)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether she has made an assessment of the adequacy of the Valuation Office Agency's responses to Member's correspondence, including on matters of confidentiality.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Valuation Office Agency is committed to protecting taxpayer confidentiality in line with its duty under the Commissioners for Revenue and Customs Act 2005.
Asked by: Tom Morrison (Liberal Democrat - Cheadle)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if she will make an assessment of the potential merits of easing taxes for elderly residents who are privately funding their care home place.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
There are a wide range of factors to take into consideration when introducing a tax relief. These include how effective the relief would be at achieving the policy intent, how targeted support would be, whether it adds complexity to the tax system, and the cost.
Tax reliefs are typically of greatest benefit to those paying higher rates of tax. Furthermore, new reliefs also add complexity to the tax system and are likely to result in similar calls for reliefs on other forms of personal expenditure or income, which others may argue are equally deserving.
To support social care authorities to deliver key services, in light of pressures, the Government is making available up to £3.7 billion of additional funding for social care authorities in 2025/26, which includes a £880 million increase in the Social Care Grant. This is part of an overall increase to local Government spending power of 6.8% in cash terms.
Moreover, the Government is making available around £4.6 billion of additional funding for adult social care in 2028/29 compared to 2025/26, to support the sector to improve adult social care.
The Government recognises the significant challenges facing the adult social care system and is committed to transforming the sector and supporting the care workforce. Baroness Louise Casey is leading an independent commission to build consensus on reform. The first phase will report in 2026 and will focus on how to make the most of existing resources.
Asked by: Perran Moon (Labour - Camborne and Redruth)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether the proposed Electric Vehicle Excise Duty pay per mile charge for plug in hybrid vehicles will apply only to the mileage driven using electric power, or to the vehicle’s total mileage.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
Electric and plug-in hybrid (PHEV) cars will be in scope of electric Vehicle Excise Duty (eVED) on the basis they can be plugged in to charge, where the electricity input is not subject to a fuel duty equivalent.
PHEVs have the capacity to drive in either electric or petrol mode and will continue to pay fuel duty on miles driven in petrol mode. In recognition of this, they will be subject to a reduced eVED rate of 1.5 pence per mile upon its introduction in April 2028 – half the rate of 3 pence per mile that will apply to fully electric cars.
The government recognises that PHEV driving habits vary and that some motorists will drive more or less than 50% in electric mode. However, alternative options would require motorists to report their exact mileage driven in petrol versus electric mode, which is not considered a practical or proportionate approach. A reduced rate for PHEVs strikes the right balance between fairness, protecting motorists’ privacy and minimising administrative burdens on motorists.
Asked by: Steff Aquarone (Liberal Democrat - North Norfolk)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what was the total VAT revenue from a). domestic and b). commercial heating oil sales in FY2024-25.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
HM Revenue and Customs does not hold information on VAT revenue from specific products or services. This is because businesses are not required to provide figures at a product level within their VAT returns, as this would impose an excessive administrative burden.
VAT is chargeable at the reduced rate of 5% on domestic fuel and power. Business consumers of energy may reclaim VAT on their purchases of energy subject to normal VAT deduction rules.
Asked by: Callum Anderson (Labour - Buckingham and Bletchley)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what proportion of government debt over each of the past five financial years has been held by (a) domestic investors and (b) overseas investors.
Answered by Torsten Bell - Parliamentary Secretary (HM Treasury)
The ONS publishes estimates of holdings of government debt by sector. The latest available data, as at end 2025 Q3, splits holdings by overseas and domestic investors. ONS data shows a split of holdings between overseas and domestic investors of 28% and 72% respectively in 2021 Q3 and 33% and 67% respectively in 2025 Q3.
Asked by: James Wild (Conservative - North West Norfolk)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what the average length of time is for HMRC investigations into the potential underpayment of stamp duty land tax by individuals.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
There will be many factors that impact the length of time a case is open, including complexity and whether the customer wishes to appeal HMRC’s decision and enters a dispute resolution process.
Asked by: Caroline Dinenage (Conservative - Gosport)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what steps she is taking to ensure that HMRC provides clear information about interest on delayed and forward payments.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
HMRC provides guidance on the interest applied to tax that is paid late, and on the repayment interest paid when taxpayers are owed money. The rates and explanatory information are published on GOV.UK and reviewed regularly to ensure they remain accurate, accessible and up to date.
Details of HMRC’s current interest rates for late and early payments are available here: https://www.gov.uk/government/publications/rates-and-allowances-hmrc-interest-rates-for-late-and-early-payments/rates-and-allowances-hmrc-interest-rates
For customers who need extra help, including those who are vulnerable or digitally excluded, HMRC provides dedicated tailored support through their Extra Support Team. They can offer additional assistance over the phone and help customers understand what interest applies and why.
Anyone worried about meeting their tax obligations on time should contact HMRC as early as possible to discuss options, such as setting up a time to pay arrangement.