Asked by: Ben Lake (Plaid Cymru - Ceredigion Preseli)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, with reference to the Customs Declaration Service and its Bulk Import Reduced Data Set, how many entries were logged under Customs Procedure Code 0020 21V in each year since 2022.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
For the purposes of this answer, “entries” have been interpreted as customs declarations.
The table shows the number of customs declarations logged on the Customs Declaration Service (CDS) under Customs Procedure Code (CPC) 0020 21V, which is used for the Bulk Import Reduced Data Set (BIRDs).
Year | Number of declarations |
2022 | 60,000 |
2023 | 278,000 |
2024 | 368,000 |
2025 | 403,000 |
These figures represent the number of declarations submitted to CDS under CPC 0020 21V only.
It should be noted that the figures are not directly comparable across years. In 2022 and 2023 a substantial proportion of BIRDs declarations were submitted via the legacy CHIEF system, under CPCs 4900003 and 4000003, and are therefore not included in the CDS figures shown above. In 2022 around 21% of BIRDs declarations were submitted via CDS, rising to around 75% in 2023.
The figures also exclude BIRDs declarations submitted using multiple additional procedure codes and therefore do not represent total BIRDs volumes.
Number of customs declarations are rounded to the nearest thousand.
You should note that a BIRDs declaration can cover multiple consignments.
Asked by: Kevin Hollinrake (Conservative - Thirsk and Malton)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what the time was for HMRC to determine whether to levy a penalty charge for the incorrect payment of residential stamp duty in the last 12 months.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
Where HMRC identifies an inaccuracy during a compliance check into a Stamp Duty Land Tax (SDLT) return or claim, it is standard practice to also consider whether a penalty is due.
In the vast majority of cases any penalty will be issued at the conclusion of the compliance check, at the same time as when the tax position is decided.
The length of a compliance check depends on multiple factors such as the technical complexity of the issue and whether a customer appeals a decision. HMRC does not record separately the amount of time within compliance checks spent considering whether penalties are due.
Asked by: Kevin Hollinrake (Conservative - Thirsk and Malton)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if she will make an assessment of the adequacy of the regulations governing financial institutions handling Tether cryptocurrency.
Answered by Lucy Rigby - Economic Secretary (HM Treasury)
The Government legislated in February of this year to establish a financial services regulatory regime for cryptoassets, requiring firms to be authorised by the Financial Conduct Authority for providing relevant cryptoasset services in or to the UK. This built on previous regulatory interventions on cryptoasset money laundering and financial promotions. The Government’s approach is ensuring cryptoasset users are protected against detriment, whilst giving firms the certainty needed to invest and grow in the UK.
Asked by: Kevin Hollinrake (Conservative - Thirsk and Malton)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether HMRC has issued guidance on whether a donation of cryptocurrency to a (a) political party and (b) regulated donee creates a capital gains tax liability for the donor.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
HMRC has not published specific guidance on the donation of cryptoassets to political parties or regulated donees.
Asked by: Gregory Campbell (Democratic Unionist Party - East Londonderry)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what discussions she has had with the banking sector on the rollout of banking hubs beyond the lifetime of this Parliament.
Answered by Lucy Rigby - Economic Secretary (HM Treasury)
Treasury Ministers regularly engage with the banking sector on access to banking services, including the rollout of banking hubs.
The Government understands the importance of access to in-person banking services for communities and high streets and is committed to supporting the financial services industry’s roll-out of 350 banking hubs by the end of this Parliament. Importantly, this number is a floor, not a ceiling, and Cash Access UK will deliver a banking hub wherever LINK has recommended one.
The Government keeps the effectiveness of current arrangements under review through regular engagement with industry and other stakeholders to ensure they meet the needs of people and communities.
Asked by: Apsana Begum (Labour - Poplar and Limehouse)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment she made of the the potential impact of the economy of poor access to nutrient-dense food in low-income neighbourhoods.
Answered by James Murray - Chief Secretary to the Treasury
The Government is committed to transforming the food system - making nutritious, locally grown British food more accessible and affordable for all, and supporting people to live healthier lives.Asked by: Kevin Hollinrake (Conservative - Thirsk and Malton)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to the Answer of 18 March 2026 to Question 120381 on Lord Mandelson, whether the Chief Secretary to the Treasury discussed the exit payment with (a) the Foreign, Commonwealth and Development Office and (b) 10 Downing Street.
Answered by James Murray - Chief Secretary to the Treasury
I did not have any discussions with the Foreign Commonwealth and Development Office or 10 Downing Street on this issue.Asked by: Rebecca Long Bailey (Labour - Salford)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, when HMRC last reviewed the overseas subsistence scale rates; what assessment she has made of the potential impact of those rates on employees working abroad, in the context of increases in the cost of food; and whether she plans to bring forward an updated schedule.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
Where employers reimburse allowable travel expenses, tax relief is available provided the expenses are wholly, exclusively and necessarily incurred for work purposes.
Ordinarily, employers must hold evidence of the employee’s actual expenditure. However, to reduce administrative burdens on employers, HMRC allows expenses for travel outside the UK to be reimbursed without evidence up to the levels contained within the Overseas Scale Rates.
Where the Overseas Scale rates do not cover the expense incurred by employees, employers can still reimburse and provide tax relief provided they have appropriate evidence.
The Government keeps all taxes under review as part of the policy‑making process. Any decisions on future changes in this area will be taken in the context of the wider public finances.
Asked by: Victoria Collins (Liberal Democrat - Harpenden and Berkhamsted)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what recent assessment she has made of the adequacy of the Valuation Office Agency’s performance in responding to Checks and Challenges to rateable values of non‑domestic properties; and what steps her Department is taking to help speed up that process.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
I refer the hon member to the answer to UIN 126458, tabled on 10 April 2026.
Asked by: Fleur Anderson (Labour - Putney)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether she plans to extend business rates relief to independent gyms and fitness centres.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
Pubs rents in business rates valuations are analysed differently to some other sectors. While most hospitality and leisure properties are valued by comparing the size of the property, pubs are valued by comparing their turnover potential. Industry bodies have highlighted concerns with how costs are accounted for in this methodology, particularly during periods of high inflation. The Government agrees this needs to be looked at and is therefore launching a review which will explore how pubs are valued for business rates. In the meantime, pubs are being provided with additional support.
Independent gyms and fitness centres will continue to benefit from the wider £4.3 billion support package announced at Budget, which protects against ratepayers seeing large overnight increases in bills.
The Government has also introduced new permanently lower multipliers for eligible retail, hospitality and leisure properties. These new multipliers are worth nearly £1 billion per year and benefit over 750,000 properties, including gyms and fitness centres.
As a result, over half of ratepayers see no bill increases this year, including 23 per cent whose bills go down. Most properties seeing increases have them capped at 15 per cent or less this year, or £800 for the smallest properties.