Asked by: Neil Duncan-Jordan (Labour - Poole)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether she is taking steps to regulate credit card providers to ensure they lend to those who are (a) vulnerable and (b) persistently in debt in a responsible way.
Answered by Lucy Rigby - Economic Secretary (HM Treasury)
Lenders offering credit are regulated by the Financial Conduct Authority (FCA). This oversight ensures that lending practices are fair and that consumers are protected – firms regulated by the FCA must comply with its strict lending affordability rules, lending only to those who can afford repayments based on a thorough assessment of their financial situation. Under the FCA’s Consumer Duty, firms are required to take steps to identify and respond to signs of vulnerability, support customers to disclose their needs, and make them aware of available assistance.
The Government is committed to supporting people who are experiencing problem debt. Through the Money and Pensions Service (MaPS), the Government funds a range of national and community-based debt advice services in England, so households can access the specialist support they need to get their finances back on track.
Asked by: Ben Maguire (Liberal Democrat - North Cornwall)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential financial impact of requiring the use of commercial software to submit Corporation Tax Returns on Community Amateur Sports Clubs.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
I recognise some Community Amateur Sports Clubs (CASCs) have raised concerns about the requirement to use commercial software to submit Company Tax Returns.
HMRC does not expect these requirements to impose significant ongoing costs. CASCs are not required to file a Company Tax Return every year. They only need to submit a return if HMRC issues a notice to deliver one, or if they have taxable income or gains that give rise to a Corporation Tax liability.
HMRC will continue to work with providers to explore low-cost options for the very smallest organisations needing to file Corporate Tax Returns, including CASCs.
Asked by: James Cleverly (Conservative - Braintree)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if she will list the overseas conferences that Valuation Office Agency officials have attended since July 2024.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The VOA attends a small number of overseas conferences which are an important part of sharing expertise, innovation and best practice. Since July 2024 they have attended the following:
Aug 2024 IAAO Conference, Denver;
Oct 2024 COVA Conference, Dublin;
Dec 2024, International Research Symposium, IAAO, Amsterdam;
Mar 2025, IAAO GIS Valuation Technologies Conference, Columbus, Ohio;
Sep 2025 IPTI Halifax, Nova Scotia
Asked by: Shivani Raja (Conservative - Leicester East)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether her Department has any plans to make (a) Universal Credit, (b) Employment and Support Allowance, and (c) Housing Benefit taxable state benefits.
Answered by James Murray - Chief Secretary to the Treasury
Means-tested benefits that are designed to meet specific costs, such as Universal Credit, income-related Employment and Support Allowance and Pension Credit, are not taxable, and the government has no current plans to alter this.
Asked by: Kevin Hollinrake (Conservative - Thirsk and Malton)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment he has made of the potential impact unresolved Covid Business Interruption claims expiring without payment on hospitality and leisure businesses.
Answered by Lucy Rigby - Economic Secretary (HM Treasury)
The Financial Conduct Authority (FCA), as the independent regulator for financial services, sets the conduct standards required of insurance firms. This includes rules requiring insurers to handle claims fairly and promptly. The FCA meets with a wide variety of organisations in the course of delivering its statutory objectives. Queries about such engagements can be addressed directly to the FCA.
The Supreme Court published its final judgment in the FCA’s Business Interruption Insurance test case in 2021. At the time of the judgment, the FCA set out its expectation that insurers should communicate to all impacted policyholders what the judgment meant for their claim and should move quickly to resolve claims as determined by the judgment.
The FCA court case did not cover all potential issues with business interruption policies. The FCA has been clear that, in the event of further court rulings, insurers will need to consider carefully how the rulings impact claims they have already decided.
The FCA is continuing to supervise firms to ensure they are meeting their expectations and has robust powers to take action where necessary.
Asked by: Kevin Hollinrake (Conservative - Thirsk and Malton)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what recent discussions the Financial Conduct Authority has had with representative bodies, including UKHospitality, on unresolved Covid Business Interruption claims.
Answered by Lucy Rigby - Economic Secretary (HM Treasury)
The Financial Conduct Authority (FCA), as the independent regulator for financial services, sets the conduct standards required of insurance firms. This includes rules requiring insurers to handle claims fairly and promptly. The FCA meets with a wide variety of organisations in the course of delivering its statutory objectives. Queries about such engagements can be addressed directly to the FCA.
The Supreme Court published its final judgment in the FCA’s Business Interruption Insurance test case in 2021. At the time of the judgment, the FCA set out its expectation that insurers should communicate to all impacted policyholders what the judgment meant for their claim and should move quickly to resolve claims as determined by the judgment.
The FCA court case did not cover all potential issues with business interruption policies. The FCA has been clear that, in the event of further court rulings, insurers will need to consider carefully how the rulings impact claims they have already decided.
The FCA is continuing to supervise firms to ensure they are meeting their expectations and has robust powers to take action where necessary.
Asked by: James Cleverly (Conservative - Braintree)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to the answer of 20 January 2026 to Question 104889 on Council tax: surcharge, whether the Valuation Office Agency’s internal calculations for the 1% figure are broken down by local authority.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
Fewer than 1% of properties in England are expected to be above the £2 million threshold – this estimate is not broken down by local authority. The Valuation Office Agency will be conducting a valuation exercise using industry standard techniques to identify properties with a value of £2m or above, including their location.
Asked by: James McMurdock (Independent - South Basildon and East Thurrock)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, with reference to her Department’s press release entitled Act now: 864,000 sole traders and landlords face new tax rules in two months, published on 5 February 2026, whether HMRC has undertaken an equality impact assessment of the implementation of Making Tax Digital for Income Tax on older and digitally excluded sole traders and landlords.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
HMRC has been accepting applications for exemption from Making Tax Digital (MTD) for Income Tax since 29 September 2025.
As of 31 January 2026, we have received 1,271 applications for exemption from MTD for Income Tax on the grounds of digital exclusion.
As of 31 January 2026, decisions had been made on 881 applications, with 661 granted exemptions from the MTD for Income Tax requirements.
HMRC has assessed the potential impact of MTD for Income Tax the potential impact of MTD for Income Tax on compliance costs and administrative requirements across different customer groups, including self-employed individuals, small businesses, and landlords.
The latest published assessment is available at: Extension of Making Tax Digital for Income Tax Self Assessment to sole traders and landlords - GOV.UK
Equalities are also considered as part of this impacting. The government is clear that where a taxpayer cannot use MTD for Income Tax, for example due to age or disability, they can apply for exemption from the MTD requirements.
Asked by: James McMurdock (Independent - South Basildon and East Thurrock)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, with reference to her Department’s press release entitled Act now: 864,000 sole traders and landlords face new tax rules in two months, published on 5 February 2026, what analysis has been conducted on the potential costs to small businesses of the transition to digital tax reporting under Making Tax Digital for Income Tax.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
HMRC has been accepting applications for exemption from Making Tax Digital (MTD) for Income Tax since 29 September 2025.
As of 31 January 2026, we have received 1,271 applications for exemption from MTD for Income Tax on the grounds of digital exclusion.
As of 31 January 2026, decisions had been made on 881 applications, with 661 granted exemptions from the MTD for Income Tax requirements.
HMRC has assessed the potential impact of MTD for Income Tax the potential impact of MTD for Income Tax on compliance costs and administrative requirements across different customer groups, including self-employed individuals, small businesses, and landlords.
The latest published assessment is available at: Extension of Making Tax Digital for Income Tax Self Assessment to sole traders and landlords - GOV.UK
Equalities are also considered as part of this impacting. The government is clear that where a taxpayer cannot use MTD for Income Tax, for example due to age or disability, they can apply for exemption from the MTD requirements.
Asked by: James McMurdock (Independent - South Basildon and East Thurrock)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, with reference to her Department’s press release entitled, Act now: 864,000 sole traders and landlords face new tax rules in two months, published on 5 February 2026, what proportion of exemption requests for those who cannot use digital tools has been rejected.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
HMRC has been accepting applications for exemption from Making Tax Digital (MTD) for Income Tax since 29 September 2025.
As of 31 January 2026, we have received 1,271 applications for exemption from MTD for Income Tax on the grounds of digital exclusion.
As of 31 January 2026, decisions had been made on 881 applications, with 661 granted exemptions from the MTD for Income Tax requirements.
HMRC has assessed the potential impact of MTD for Income Tax the potential impact of MTD for Income Tax on compliance costs and administrative requirements across different customer groups, including self-employed individuals, small businesses, and landlords.
The latest published assessment is available at: Extension of Making Tax Digital for Income Tax Self Assessment to sole traders and landlords - GOV.UK
Equalities are also considered as part of this impacting. The government is clear that where a taxpayer cannot use MTD for Income Tax, for example due to age or disability, they can apply for exemption from the MTD requirements.