Asked by: Jim Allister (Traditional Unionist Voice - North Antrim)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, with reference to HMRC's letter of 21 August 2026 (ref CEDEL/4628028/2026), whether he plans to commission an assessment of the impact of the Republic of Ireland's agricultural VAT flat-rate scheme on Northern Ireland producers.
Answered by James Murray - Financial Secretary to the Treasury and Paymaster General
The Chancellor of the Exchequer does not plan to commission an assessment of the impact of the Republic of Ireland's agricultural VAT flat-rate scheme on Northern Ireland producers.
Asked by: Mike Wood (Conservative - Kingswinford and South Staffordshire)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether his Department's special advisers have had meetings with representatives of Arden Strategies since July 2024.
Answered by Dan Tomlinson - Exchequer Secretary (Cabinet Office) (Jointly with HM Treasury)
Details of external meetings held by Special Advisers are published in line with the requirements set out in guidance here.
Information on meetings held by HM Treasury Special Advisers is published through the department's quarterly Special Adviser transparency returns, which are available on HM Treasury: special advisers’ gifts, hospitality and meetings, January to March 2026 - GOV.UK
Asked by: Mike Wood (Conservative - Kingswinford and South Staffordshire)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, with reference to the Annual Report and Accounts of HM Treasury, 16 July 2026, HC424, footnote 48, what is the methodological basis by which the Prime Minister's benefit in kind of £6,700 in 2025-26 was calculated, including the underlying amount on which a percentage was calculated.
Answered by James Murray - Financial Secretary to the Treasury and Paymaster General
The benefit in kind disclosed in footnote 48 of HM Treasury's Annual Report and Accounts 2025-26 was calculated in accordance with the applicable provisions of the Income Tax (Earnings and Pensions) Act 2003 and HMRC guidance. Where section 315 applies, the taxable value of certain expenses connected with living accommodation is limited by reference to a statutory formula.
The Government does not disclose the detailed personal tax calculations of individual taxpayers, including officeholders. The underlying figures used in the calculation of an individual's benefit in kind constitute confidential personal taxpayer information and therefore will not be disclosed.
Asked by: Kevin Hollinrake (Conservative - Thirsk and Malton)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether he has been allocated a Ministerial residence.
Answered by Dan Tomlinson - Exchequer Secretary (Cabinet Office) (Jointly with HM Treasury)
The Chancellor has been allocated the No.10 flat and Dorneywood.
Asked by: Neil O'Brien (Conservative - Harborough, Oadby and Wigston)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, with reference to Note 8. Purchase of Goods, Services and Other Expenditure on page 177 of the Whole of Government Accounts 2022-3, if she will provide a breakdown of expenditure in the financial years in (a) 2022/3 and (b) 2021/2 for (i) the category entitled Other in the Central government section by government department and (ii) the category entitled Other in the Public Corporations section by relevant body.
Answered by Emma Reynolds - Chief Secretary to the Treasury
The information requested is not publicly available.
Asked by: Harriett Baldwin (Conservative - West Worcestershire)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how many people have lost access to Tax-Free Childcare when their income reached £100,000 in each tax year since the scheme was introduced.
Answered by Emma Reynolds - Chief Secretary to the Treasury
HMRC does not hold this information. Many families who lose eligibility for Tax-Free Childcare as a result of their income exceeding the £100,000 threshold will simply choose not to re-apply for the scheme, and are not required to report this to HMRC.
Asked by: Jim Allister (Traditional Unionist Voice - North Antrim)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether HMRC (a) holds or (b) has at any time held, a copy of the Revenue Commissioners’ report entitled Operation of the Flat‑Rate Addition Scheme for Farmers in the Poultry Industry, published July 2019.
Answered by James Murray - Financial Secretary to the Treasury and Paymaster General
HMRC is not aware of holding, or ever having held, a copy of the Revenue Commissioners’ report entitled Operation of the Flat‑Rate Addition Scheme for Farmers in the Poultry Industry, published July 2019.
Asked by: Jim Allister (Traditional Unionist Voice - North Antrim)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment HMRC has made of the potential impact of the judgment of the Court of Justice of 12 October 2017 in Case C‑262/16 on the operation of agricultural flat‑rate schemes on the island of Ireland.
Answered by James Murray - Financial Secretary to the Treasury and Paymaster General
HMRC has not made any assessment on the impact of this judgment on the island of Ireland.
Asked by: Jim Allister (Traditional Unionist Voice - North Antrim)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment HMRC has made of the potential impact of over‑compensation in the Republic of Ireland’s flat‑rate farmer scheme on Northern Ireland producers competing in the same market.
Answered by James Murray - Financial Secretary to the Treasury and Paymaster General
HMRC has not made any assessment of any impact of the Republic of Ireland’s flat‑rate farmer scheme on Northern Ireland producers.
Asked by: Ann Davies (Plaid Cymru - Caerfyrddin)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment he has made of the potential impact of the Carbon Border Adjustment Mechanism’s quarterly pricing of fertiliser imports on the stability of the fertiliser market.
Answered by James Murray - Financial Secretary to the Treasury and Paymaster General
The UK Carbon Border Adjustment Mechanism (CBAM) will be introduced from 1 January 2027 and will apply to highly traded, carbon-intensive goods, including fertiliser. The CBAM is designed to mitigate the risk of carbon leakage and ensure that these carbon-intensive imports face a carbon cost that is comparable to that faced by equivalent goods, were they produced in the UK.
The Government expects liabilities arising from the CBAM on fertiliser to be modest in its early years, and for trade flows to remain stable.
The quarterly pricing methodology balances providing certainty for importers with ensuring that the carbon price applied to imports reflects movements in the prevailing UK ETS price. The Government intends to publish illustrative CBAM rates this autumn to help businesses better understand the potential effects of the policy.
A tax information and impacts note can be found at the following link: https://www.gov.uk/government/publications/introduction-of-carbon-border-adjustment-mechanism/carbon-border-adjustment-mechanism#summary-of-impacts