Asked by: David Chadwick (Liberal Democrat - Brecon, Radnor and Cwm Tawe)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment she has made of the potential merits of introducing a fuel duty rebate linked to emissions reductions to encourage the use of low carbon fuels such as hydrotreated vegetable oil (HVO).
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
Hydrotreated vegetable oil (HVO) is a relatively new fuel and has limited availability in the UK. When used for domestic heating, HVO benefits from the rebated duty rate of 10.18p per litre, in contrast to the full duty rate of 52.95p per litre.
The Government currently encourages the use of HVO through the Renewable Transport Fuel Obligation (RTFO), which incentivises the use of low carbon fuels and reduces emissions from fuel supplied for use in transport and non-road mobile machinery. The RTFO has been very successful in supporting a market for renewable fuel since its introduction in 2008. Renewable fuels supplied under the RTFO currently contribute a third of the savings required for the UK’s transport carbon budget.
Asked by: Andrew Mitchell (Conservative - Sutton Coldfield)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what discussions she has had with small business owners on the closure of the online filing service to support small, unrepresented businesses with simple tax affairs.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
I understand the impact the closure of this service for filing company accounts and tax returns may have on small, unrepresented businesses.
The service is closing because Companies House is modernising its accounts filing requirements under the Economic Crime and Corporate Transparency Act 2023, passed by the previous government. The current service does not meet these new standards.
The Act forms part of wider reforms designed to strengthen corporate transparency and give Companies House greater powers to tackle economic crime and support economic growth.
Government officials meet regularly with business groups and representatives to discuss issues affecting small businesses. HMRC has engaged directly with users of the service and with representative bodies. They continue to work with Companies House and software providers to support a smooth transition.
HMRC announced the closure of the service in February 2025, giving more than a year for those affected to make other arrangements. At the same time HMRC wrote to those impacted with support on how to transition. HMRC and Companies House will continue to ensure appropriate support is in place for small businesses during the transition.
Asked by: Baroness Coffey (Conservative - Life peer)
Question to the HM Treasury:
To ask His Majesty's Government how many people are employed by non-departmental public bodies of the Treasury through Skilled Worker visas.
Answered by Lord Livermore - Financial Secretary (HM Treasury)
Information on non-departmental public bodies of the Treasury is not held centrally, and can only be provided at disproportionate cost.
Asked by: Martin Wrigley (Liberal Democrat - Newton Abbot)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment she has made of the impact of app-only banking policies on older and digitally excluded customers; and whether she will require banks operating in the UK to provide non-digital routes for account opening, account restoration, and investment services, particularly for customers without access to smartphones.
Answered by Lucy Rigby - Economic Secretary (HM Treasury)
The Government works closely with the Financial Conduct Authority (FCA), the independent regulator of the UK’s financial services sector, to ensure that all customers get the right support with their financial products and services.
FCA guidance highlights the actions firms should take to understand the needs of customers who may be vulnerable, including older and disabled people, and to consider these needs appropriately. This includes offering multiple channels of communication to their customers where possible.
Banking is changing, with many customers benefitting from the convenience and flexibility of managing their finances remotely. While decisions on how specific services are delivered remain commercial matters for individual banks and building societies, the Government recognises the importance of face-to-face banking to communities and is committed to championing sufficient access for customers.
The Government is working closely with industry on a commitment to roll out 350 banking hubs across the UK by the end of this Parliament, which will provide individuals and businesses across the country with cash and banking services. Over 240 hubs have been announced so far, and 200 are already open. The Government has also worked with industry to ensure that customers do not need their own digital device to access banking hub services.
More widely, the Government recently published a Financial Inclusion Strategy which seeks to ensure that people have the opportunity to make the most of the benefits of digital services, alongside continued access to the in-person services they need. Beyond the continued rollout of banking hubs, the Strategy has also launched an industry-led inclusive design working group which will examine and address accessibility issues in product design.
The Government has also published a Digital Inclusion Action Plan which includes a focus on improving digital connectivity, access, skills, and confidence.
Asked by: Martin Wrigley (Liberal Democrat - Newton Abbot)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what discussions her Department has had with the Financial Conduct Authority regarding the absence of explicit rules governing app-only banking; and what steps are being taken to ensure that banks continue to provide non-digital access for customers who are elderly, rural, disabled, or digitally excluded.
Answered by Lucy Rigby - Economic Secretary (HM Treasury)
The Government works closely with the Financial Conduct Authority (FCA), the independent regulator of the UK’s financial services sector, to ensure that all customers get the right support with their financial products and services.
FCA guidance highlights the actions firms should take to understand the needs of customers who may be vulnerable, including older and disabled people, and to consider these needs appropriately. This includes offering multiple channels of communication to their customers where possible.
Banking is changing, with many customers benefitting from the convenience and flexibility of managing their finances remotely. While decisions on how specific services are delivered remain commercial matters for individual banks and building societies, the Government recognises the importance of face-to-face banking to communities and is committed to championing sufficient access for customers.
The Government is working closely with industry on a commitment to roll out 350 banking hubs across the UK by the end of this Parliament, which will provide individuals and businesses across the country with cash and banking services. Over 240 hubs have been announced so far, and 200 are already open. The Government has also worked with industry to ensure that customers do not need their own digital device to access banking hub services.
More widely, the Government recently published a Financial Inclusion Strategy which seeks to ensure that people have the opportunity to make the most of the benefits of digital services, alongside continued access to the in-person services they need. Beyond the continued rollout of banking hubs, the Strategy has also launched an industry-led inclusive design working group which will examine and address accessibility issues in product design.
The Government has also published a Digital Inclusion Action Plan which includes a focus on improving digital connectivity, access, skills, and confidence.
Asked by: Neil O'Brien (Conservative - Harborough, Oadby and Wigston)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how many disciplinary cases were concluded against civil servants in (a) her Department and (b) its agencies by (i) outcome and (ii) whether the primary allegation related to (A) performance and (B) conduct in the last twelve months.
Answered by Lucy Rigby - Economic Secretary (HM Treasury)
HMT don’t hold the information for disciplinary cases in agencies. Where there is an issue in staff performance, HMT have a managing poor performance policy to manage any concerns. Our disciplinary policy covers issues with conduct.
In the last twelve months, there have been six disciplinary cases concluded against civil servants. We consider that providing an exact breakdown of outcome would constitute the disclosure of personal data. This is because section 40(2) of the FOI Act, by virtue of section 40(3A) provides an absolute exemption for third party personal data, where disclosure would contravene any of the data protection principles set out in Article 5 of the UK General Data Protection Regulation (UK GDPR). The first data protection principle requires the disclosure of third-party personal data to be lawful, fair and transparent. We believe that releasing the information would breach the first data protection principle, since it would be unlawful and unfair to release the information.
Asked by: Ben Obese-Jecty (Conservative - Huntingdon)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether Ministers in her Department will have a role in the decision on the chosen option for local government reorganisation in Cambridgeshire.
Answered by James Murray - Chief Secretary to the Treasury
Decisions on local government reorganisation proposals are subject to collective agreement across government.
Asked by: James Cleverly (Conservative - Braintree)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether the introduction of the overnight visitors levy will be a (i) material consideration and (ii) national change in circumstances in the valuation of hereditaments for business rates.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The government has published a consultation running until 18 February, so that the public, businesses, and local government can shape the design of the power to introduce an overnight visitor levy that will be devolved to local leaders. The precise design and scope of the levy is therefore still under development.
The introduction of the visitor levy will not constitute a material change of circumstances. It may be taken into account when setting property values for future revaluations, however this will depend on the final design which is subject to consultation and subsequent legislation.
Asked by: Esther McVey (Conservative - Tatton)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how many complaints HMRC have received in the last 6 months about VAT refunds to businesses because the refund was a) not received and b) delayed.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
Between 1 June to 30 November 2025, HMRC processed around 1.4 million VAT repayment returns, with around 93% paid promptly following initial risking.
Based on the information held on HMRC’s complaints database, between 1 June to 30 November 2025, HMRC received 162 complaints relating to VAT repayments of which 119 were directly linked to VAT refund delays.
Asked by: Esther McVey (Conservative - Tatton)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how many VAT refunds to businesses in the last six months a) have not been refunded and b) have been delayed.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
Between 1 June to 30 November 2025, HMRC processed around 1.4 million VAT repayment returns, with around 93% paid promptly following initial risking.
Based on the information held on HMRC’s complaints database, between 1 June to 30 November 2025, HMRC received 162 complaints relating to VAT repayments of which 119 were directly linked to VAT refund delays.