Asked by: Shaun Davies (Labour - Telford)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if she will publish a policy to disregard VAT for the construction of budlings for the public benefit and services by charities.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Government maintains a zero rate of VAT for the construction of new buildings that will be used solely for a relevant charitable purpose.
Information on the definition of a relevant charitable purpose for the purpose of the zero rate of VAT can be found here: https://www.gov.uk/guidance/buildings-and-construction-vat-notice-708
Asked by: Jack Rankin (Conservative - Windsor)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, when she plans to respond to Question 126383 from the Hon. Member for Windsor.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The answers to PQs UIN126382, UIN 126383 & UIN 126384 have been answered on 16 April 2026. This was within the Parliamentary deadline.
Asked by: Jack Rankin (Conservative - Windsor)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, when she plans to respond to Question 126384 from the Hon. Member for Windsor.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The answers to PQs UIN126382, UIN 126383 & UIN 126384 have been answered on 16 April 2026. This was within the Parliamentary deadline.
Asked by: Gregory Campbell (Democratic Unionist Party - East Londonderry)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if she will make an assessment of the adequacy of the circumstances whereby senior citizens receive the Winter Fuel Allowance then are ineligible for the payment due to their level of income.
Answered by Torsten Bell - Parliamentary Secretary (HM Treasury)
The Government announced in June 2025 that the Winter Fuel Payment eligibility will benefit a wider range of pensioners in England and Wales from winter 2025. Winter Fuel Payments are paid automatically to anyone who has not opted out of getting a payment, to ensure timely support for those who need it.
Individuals who are of State Pension age and have total income over £35,000 will have their Winter Fuel Payment recovered by HMRC through the tax system. Winter Fuel Payments are devolved in Scotland and Northern Ireland, however, the Scottish Government and Northern Ireland Executive have decided to mirror the recovery approach taken for England and Wales.
The winter payment is automatically recovered by HMRC through PAYE for the vast majority of cases, or through their Self-Assessment return for the minority that pay tax that way. The amount recovered is equal to the full value of their payment. This approach applies across the UK, including in Northern Ireland.
Anyone who expects their total income to exceed £35,000 can opt out of receiving future payments via GOV.UK, or through Social Security Scotland if they live in Scotland, and will not be subject to the charge. Opting out applies only to payments not yet made.
Asked by: Kevin Hollinrake (Conservative - Thirsk and Malton)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of recent changes to the treatment of pensions within inheritance tax on the adequacy of the current timeframe for the payment of inheritance tax.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The changes to the inheritance tax treatment of pensions are consistent with the process which already exists for administering estates and paying any tax due. Personal representatives are already responsible for administering the rest of the estate, including non-discretionary pension schemes which are already in scope of inheritance tax.
The Government recognises the general difficulties that some personal representatives may face in paying the inheritance tax due and already offers several payment options to help.
Asked by: Scott Arthur (Labour - Edinburgh South West)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if she will make it her policy to bring in (a) relief and (b) reduction in Vehicle Excise Duty rates for UK-manufactured battery electric vehicles.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
Vehicle Excise Duty (VED) is a tax on vehicles used or kept on public roads. As announced by the previous Government at Autumn Statement 2022, from April 2025, zero emission and hybrid cars, vans and motorcycles now pay VED in a similar way to petrol and diesel vehicles. Revenue from motoring taxes helps ensure we can continue to fund the vital public services and infrastructure that people and families across the UK expect.
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.
Asked by: Pippa Heylings (Liberal Democrat - South Cambridgeshire)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment her Department has made of the differential treatment of electric and internal combustion engine motorcycles under the proposed electric Vehicle Excise Duty framework; and whether she has considered extending any VED exemptions to all motorcycles on the basis of their road surface impact.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The government will implement electric Vehicle Excise Duty (eVED) as an additional mileage based add-on to Vehicle Excise Duty (VED) for electric and plug-in hybrid cars, which is designed to replace the fuel duty revenues which will be lost as petrol and diesel vehicles are phased out over time.
Other vehicle types, such as vans, buses, HGVs and motorcycles will not be in scope of eVED upon its introduction in April 2028. At this stage, the transition to electric for these other vehicle types is less advanced than for cars.
Under VED, different rates apply to cars, vans, and motorcycles, and the rate for each vehicle is calculated according to a range of factors, such as its date of first registration, weight, or CO2 emissions. There are no plans to extend VED exemptions to motorcycles based on their road surface impact.
Asked by: Yasmin Qureshi (Labour - Bolton South and Walkden)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether the Office for Budget Responsibility provided estimates between March 2016 and April 2028 on the potential impact that the proposed Soft Drinks Industry Levy would have on the Consumer Price Index (CPI); and what estimate her Department has made of the potential impact of that policy on the CPI in the 2018-19 financial year.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
Forecasting the economy, including the impact of Government policy decisions on inflation, is the responsibility of the independent Office for Budget Responsibility (OBR).
The OBR set out its latest assessment of policy measures in its Spring Forecast 2026, published on 3 March 2026. The OBR did not publish a specific estimate of the impact of the Soft Drinks Industry Levy on inflation in that forecast, or in previous Economic and Fiscal Outlook publications since the levy was announced in 2016, which would include the impact for the 2018-19 financial year.
Asked by: Daisy Cooper (Liberal Democrat - St Albans)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to the Answer of 12 March to Question 118384 on Hybrid Vehicles: Excise Duties, whether she has considered the potential merits of allowing those PHEV drivers who (a) opt in to doing so and (b) have vehicles with the technical means to record miles driven in electric or petrol mode, to submit accurate returns to allow eVED to be paid only on those miles not already subject to fuel duty.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
As announced at Budget 2025, plug-in hybrid vehicles (PHEVs) will be subject to a reduced electric Vehicle Excise Duty rate of 1.5 pence per mile upon its introduction in April 2028 – half the rate that will apply to fully electric cars. This approach recognises that PHEVs have the capacity to drive in either electric or petrol mode and strikes the right balance between fairness, protecting motorists’ privacy and minimising administrative burdens on motorists.
The government recognises that the large majority of EVs and PHEVs have in-built vehicle telematics, which monitor various driving activities and are viewable by drivers, vehicle manufacturers, or permitted third parties in some cases.
The government will not mandate use of these telematics for administering eVED; however, it welcomed views in the consultation on how various types of technologies could be used on an opt-in basis in future to simplify the system and reduce administrative burdens on motorists and businesses.
The consultation closed on 18 March 2026. The Government will publish a response in due course.
Asked by: Scott Arthur (Labour - Edinburgh South West)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if she will make it her policy to take account of the impact of SUVs on (a) road maintenance, (b) pedestrian safety, and (c) public space in vehicle taxation.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
Vehicles used or kept on public roads pay Vehicle Excise Duty (VED). Cars registered on or after 1 April 2017 pay a variable first year VED rate according to the emissions of the vehicle, before moving to a standard annual rate after the first year.
For certain vehicle classifications, such as heavy goods vehicles (HGVs), VED liability is calculated in accordance with the vehicle's weight in order to reflect in part the road damage caused by heavier vehicles. However, this is not the case for cars, due in part to their relatively lower impact on road damage compared to heavier vehicles.
When making changes to the tax system, the Government considers a range of trade-offs, such as complexity in the tax system and administrative burdens.
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.