Question to the Department of Health and Social Care:

To ask His Majesty's Government, further to the remarks by Baroness Merron on 1 May (HL Deb col 144GC), when the review of the clinical commissioning policy relating to multi-grip hand and upper limb prosthesis is expected to be published.

Answered by Baroness Merron - Parliamentary Under-Secretary (Department of Health and Social Care)

NHS England has commissioned Solutions for Public Health (SPH) to complete a compliance audit report of the Multi-grip prosthetic hand (all ages) clinical commissioning policy, a copy of which is attached. The audit report from SPH will be available to commissioners by the end of October 2025.

NHS England will use the audit report to inform the evidence base for any proposed changes to the current commissioning policy.

Question to the Ministry of Housing, Communities and Local Government:

To ask His Majesty's Government what assessment they have made of the quality of pre-application advice, and what steps they are taking to ensure the quality of pre-application advice.

Answered by Baroness Taylor of Stevenage - Baroness in Waiting (HM Household) (Whip)

The government strongly encourages local planning authorities to utilise best practice guidance for pre-application engagement and Planning Performance Agreements published by the Planning Advisory Service. This is available here. Most local planning authorities will offer some form of pre-application advice service, but we have no plans to make this a mandatory function.

Question to the Ministry of Housing, Communities and Local Government:

To ask His Majesty's Government what plans they have, if any, to make pre-application advice a compulsory service offered by local planning authorities.

Answered by Baroness Taylor of Stevenage - Baroness in Waiting (HM Household) (Whip)

The government strongly encourages local planning authorities to utilise best practice guidance for pre-application engagement and Planning Performance Agreements published by the Planning Advisory Service. This is available here. Most local planning authorities will offer some form of pre-application advice service, but we have no plans to make this a mandatory function.

Question to the Ministry of Housing, Communities and Local Government:

To ask His Majesty's Government what assessment they have made of the use of National Listed Building Consent Orders for alterations such as (1) secondary glazing, (2) roof re-tiling, including full strip and re-tile, and (3) any other routine works.

Answered by Baroness Taylor of Stevenage - Baroness in Waiting (HM Household) (Whip)

Listed Building Consent Orders are a useful mechanism to allow for streamlining in the decision making process for regular works unlikely to cause harm to heritage assets. We are aware of examples across the country where local authorities have introduced these, including for secondary glazing and other routine works. A national listed building consent order has not yet been introduced.

Question to the Ministry of Housing, Communities and Local Government:

To ask His Majesty's Government what steps they are taking to encourage the sympathetic conversion of historic buildings into new homes to support their housing targets.

Answered by Baroness Taylor of Stevenage - Baroness in Waiting (HM Household) (Whip)

The National Planning Policy Framework is already supportive of bringing heritage assets back into use, putting them to viable uses consistent with their conservation. We will continue to consider this matter as we develop our approach to heritage policy including through the creation of a suite of national policies related to decision making.

Question to the Ministry of Housing, Communities and Local Government:

To ask His Majesty's Government what assessment they have made of empty listed buildings; and how they can be brought back into use.

Answered by Baroness Taylor of Stevenage - Baroness in Waiting (HM Household) (Whip)

The National Planning Policy Framework is already supportive of bringing heritage assets back into use, putting them to viable uses consistent with their conservation. We will continue to consider this matter as we develop our approach to heritage policy including through the creation of a suite of national policies related to decision making.

Question to the Ministry of Housing, Communities and Local Government:

To ask His Majesty's Government whether they have considered applying deemed consent to listed building consent applications.

Answered by Baroness Taylor of Stevenage - Baroness in Waiting (HM Household) (Whip)

The government has no plans to apply deemed consent to listed building consent applications when a local planning authority has failed to determine such application within the statutory time period given the potential impacts of any proposed work to listed buildings. Applicants can appeal to the Planning Inspectorate if local planning authority has not determined a listed building consent application on time.

Question to the HM Treasury:

To ask His Majesty's Government when they plan to publish detailed guidance about the interpretation of digital exclusion in the context of Making Tax Digital.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

A significant majority of self-employed individuals and landlords have turnover below the VAT threshold, which is currently £90,000. Since 2022, all VAT-registered businesses have been required to use Making Tax Digital (MTD) regardless of whether they are above of below the VAT threshold. The MTD for Income Tax threshold starts at £50,000 from April 2026, reducing to £30,000 in April 2027 and £20,000 in April 2028. This ensures MTD will extend the benefits of digitalisation to many more businesses, helping them to adopt new digital ways of working, improve productivity and growth and get their tax right. This helps address the tax gap for Income Tax Self-Assessment, which is estimated at £8.7bn in 2023-24 and is particularly prevalent amongst the smallest businesses. HMRC has worked extensively with customers, representative bodies and software developers to ensure that MTD works well for businesses of all sizes.

MTD Quarterly updates are not self-assessment tax returns. They are simple summaries of income and expenditure which can be automatically populated through digital records kept by MTD users. HMRC expects quarterly updates to be accurate based on the best available information at the time, but taxpayers do not have to make a declaration of accuracy when these are submitted, and there will not be penalties for inaccurate quarterly updates.

The Government recognises that not everyone is able to interact with HMRC digitally. Taxpayers who are digitally excluded from MTD for Income Tax will be able to apply for an exemption. HMRC will begin operating the exemption process in the coming weeks.

HMRC will publish detailed guidance when the exemption application process opens for digitally excluded taxpayers. This will explain how taxpayers, or someone acting on their behalf, can apply to be exempted from MTD for Income Tax. HMRC will also write to taxpayers to make them aware of the exemptions. There will also be engagement with business and taxpayer representatives to help disseminate this information.

Question to the HM Treasury:

To ask His Majesty's Government whether they plan to issue fines and penalties for inaccurate quarterly Making Tax Digital returns.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

A significant majority of self-employed individuals and landlords have turnover below the VAT threshold, which is currently £90,000. Since 2022, all VAT-registered businesses have been required to use Making Tax Digital (MTD) regardless of whether they are above of below the VAT threshold. The MTD for Income Tax threshold starts at £50,000 from April 2026, reducing to £30,000 in April 2027 and £20,000 in April 2028. This ensures MTD will extend the benefits of digitalisation to many more businesses, helping them to adopt new digital ways of working, improve productivity and growth and get their tax right. This helps address the tax gap for Income Tax Self-Assessment, which is estimated at £8.7bn in 2023-24 and is particularly prevalent amongst the smallest businesses. HMRC has worked extensively with customers, representative bodies and software developers to ensure that MTD works well for businesses of all sizes.

MTD Quarterly updates are not self-assessment tax returns. They are simple summaries of income and expenditure which can be automatically populated through digital records kept by MTD users. HMRC expects quarterly updates to be accurate based on the best available information at the time, but taxpayers do not have to make a declaration of accuracy when these are submitted, and there will not be penalties for inaccurate quarterly updates.

The Government recognises that not everyone is able to interact with HMRC digitally. Taxpayers who are digitally excluded from MTD for Income Tax will be able to apply for an exemption. HMRC will begin operating the exemption process in the coming weeks.

HMRC will publish detailed guidance when the exemption application process opens for digitally excluded taxpayers. This will explain how taxpayers, or someone acting on their behalf, can apply to be exempted from MTD for Income Tax. HMRC will also write to taxpayers to make them aware of the exemptions. There will also be engagement with business and taxpayer representatives to help disseminate this information.

Question to the HM Treasury:

To ask His Majesty's Government why the Making Tax Digital income threshold is different to the value added tax threshold.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

A significant majority of self-employed individuals and landlords have turnover below the VAT threshold, which is currently £90,000. Since 2022, all VAT-registered businesses have been required to use Making Tax Digital (MTD) regardless of whether they are above of below the VAT threshold. The MTD for Income Tax threshold starts at £50,000 from April 2026, reducing to £30,000 in April 2027 and £20,000 in April 2028. This ensures MTD will extend the benefits of digitalisation to many more businesses, helping them to adopt new digital ways of working, improve productivity and growth and get their tax right. This helps address the tax gap for Income Tax Self-Assessment, which is estimated at £8.7bn in 2023-24 and is particularly prevalent amongst the smallest businesses. HMRC has worked extensively with customers, representative bodies and software developers to ensure that MTD works well for businesses of all sizes.

MTD Quarterly updates are not self-assessment tax returns. They are simple summaries of income and expenditure which can be automatically populated through digital records kept by MTD users. HMRC expects quarterly updates to be accurate based on the best available information at the time, but taxpayers do not have to make a declaration of accuracy when these are submitted, and there will not be penalties for inaccurate quarterly updates.

The Government recognises that not everyone is able to interact with HMRC digitally. Taxpayers who are digitally excluded from MTD for Income Tax will be able to apply for an exemption. HMRC will begin operating the exemption process in the coming weeks.

HMRC will publish detailed guidance when the exemption application process opens for digitally excluded taxpayers. This will explain how taxpayers, or someone acting on their behalf, can apply to be exempted from MTD for Income Tax. HMRC will also write to taxpayers to make them aware of the exemptions. There will also be engagement with business and taxpayer representatives to help disseminate this information.

Question to the HM Treasury:

To ask His Majesty's Government whether digitally excluded taxpayers will be able to apply for an exemption from Making Tax Digital before April 2026.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

A significant majority of self-employed individuals and landlords have turnover below the VAT threshold, which is currently £90,000. Since 2022, all VAT-registered businesses have been required to use Making Tax Digital (MTD) regardless of whether they are above of below the VAT threshold. The MTD for Income Tax threshold starts at £50,000 from April 2026, reducing to £30,000 in April 2027 and £20,000 in April 2028. This ensures MTD will extend the benefits of digitalisation to many more businesses, helping them to adopt new digital ways of working, improve productivity and growth and get their tax right. This helps address the tax gap for Income Tax Self-Assessment, which is estimated at £8.7bn in 2023-24 and is particularly prevalent amongst the smallest businesses. HMRC has worked extensively with customers, representative bodies and software developers to ensure that MTD works well for businesses of all sizes.

MTD Quarterly updates are not self-assessment tax returns. They are simple summaries of income and expenditure which can be automatically populated through digital records kept by MTD users. HMRC expects quarterly updates to be accurate based on the best available information at the time, but taxpayers do not have to make a declaration of accuracy when these are submitted, and there will not be penalties for inaccurate quarterly updates.

The Government recognises that not everyone is able to interact with HMRC digitally. Taxpayers who are digitally excluded from MTD for Income Tax will be able to apply for an exemption. HMRC will begin operating the exemption process in the coming weeks.

HMRC will publish detailed guidance when the exemption application process opens for digitally excluded taxpayers. This will explain how taxpayers, or someone acting on their behalf, can apply to be exempted from MTD for Income Tax. HMRC will also write to taxpayers to make them aware of the exemptions. There will also be engagement with business and taxpayer representatives to help disseminate this information.

Question to the HM Treasury:

To ask His Majesty's Government how Making Tax Digital will reduce the tax gap attributable to rogue traders who intentionally evade tax.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

Quarterly updates required by Making Tax Digital (MTD) are not the same as tax returns. They are simple, unadjusted summaries of income and expenditure, acting as a snapshot of quarterly trading activity. They will be populated automatically through software and can be submitted easily. This process has been designed to be simple for users and quick to complete.

Quarterly updates will support taxpayers to get their tax right by ensuring timely and accurate record keeping, enabling tailored digital prompts and to view estimates of their emerging tax liability throughout the tax year, making it easier to submit their end of year return.

MTD is intended to address parts of the tax gap caused by unintentional taxpayer error and failure to take reasonable care. By preventing common taxpayer errors, MTD for income tax helps address the small business Tax Gap, adding £1.95bn to the public finances through to 2029/30.

Question to the HM Treasury:

To ask His Majesty's Government how increasing filing obligations through Making Tax Digital from one to five filings per year will reduce the tax gap.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

Quarterly updates required by Making Tax Digital (MTD) are not the same as tax returns. They are simple, unadjusted summaries of income and expenditure, acting as a snapshot of quarterly trading activity. They will be populated automatically through software and can be submitted easily. This process has been designed to be simple for users and quick to complete.

Quarterly updates will support taxpayers to get their tax right by ensuring timely and accurate record keeping, enabling tailored digital prompts and to view estimates of their emerging tax liability throughout the tax year, making it easier to submit their end of year return.

MTD is intended to address parts of the tax gap caused by unintentional taxpayer error and failure to take reasonable care. By preventing common taxpayer errors, MTD for income tax helps address the small business Tax Gap, adding £1.95bn to the public finances through to 2029/30.

Question to the HM Treasury:

To ask His Majesty's Government how many individuals were involved in testing Making Tax Digital during the pilot in 2024–25, and how many tax returns they expect to be filed by April 2026.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

Taxpayers within Making Tax Digital (MTD) for Income Tax will have one month from the end of each update period to submit their quarterly update. These updates are not the same as tax returns. They are simple, unadjusted summaries of income and expenditure, acting as a snapshot of quarterly trading activity. They will be populated automatically through software and can be submitted easily. This process has been designed to be simple for users and quick to complete.

Although MTD for Income Tax introduces changes to the reporting ofincome and expenditure with quarterly updates, it does not change the frequency or timing of tax payments.

HM Revenue & Customs (HMRC) has published a suite of guidance including interactive guidance to help taxpayers understand if and when they need to use MTD for Income Tax. This will be supplemented by help provided through a taxpayer’s agent or software provider. HMRC is engaging taxpayers affected by the changes directly and through webinars, industry engagement and marketing activity.

HMRC has published guidance about software on its newly revised Software Choices pages, making it easier for taxpayers to choose the rightsoftware for both their budget and their needs. Free and low-cost software options are already listed. Further products will be added to these pages as they become available. Where a taxpayer needs to change software during the tax year, they will need to import their digital records into the new compatible software. HMRC’s Minimum Functionality Standards for MTD software requires developers to build functionality into their products to enable users to export their data.

The 2024/25 Private Beta testing phase of MTD for Income Tax runs to31 January 2026. 226 individuals signed up for the testing. This enabled HMRC to test a range of core user journeys, identify issues and implement improvements. Currently, there are around 3,500 taxpayers signed up for the public testing phase of MTD for Income Tax in the 2025/26 tax year.

Under the requirements specified in HMRC’s Minimum Functionality Standards for Making Tax Digital (MTD) software, using software that is compatible with MTD for Income Tax should enable users to completethe entirety of their obligations within Income Tax Self-Assessment.

Question to the HM Treasury:

To ask His Majesty's Government what support, if any, will be available to taxpayers who are denied exemption from Making Tax Digital but who struggle to comply or be ready in time.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

Taxpayers within Making Tax Digital (MTD) for Income Tax will have one month from the end of each update period to submit their quarterly update. These updates are not the same as tax returns. They are simple, unadjusted summaries of income and expenditure, acting as a snapshot of quarterly trading activity. They will be populated automatically through software and can be submitted easily. This process has been designed to be simple for users and quick to complete.

Although MTD for Income Tax introduces changes to the reporting ofincome and expenditure with quarterly updates, it does not change the frequency or timing of tax payments.

HM Revenue & Customs (HMRC) has published a suite of guidance including interactive guidance to help taxpayers understand if and when they need to use MTD for Income Tax. This will be supplemented by help provided through a taxpayer’s agent or software provider. HMRC is engaging taxpayers affected by the changes directly and through webinars, industry engagement and marketing activity.

HMRC has published guidance about software on its newly revised Software Choices pages, making it easier for taxpayers to choose the rightsoftware for both their budget and their needs. Free and low-cost software options are already listed. Further products will be added to these pages as they become available. Where a taxpayer needs to change software during the tax year, they will need to import their digital records into the new compatible software. HMRC’s Minimum Functionality Standards for MTD software requires developers to build functionality into their products to enable users to export their data.

The 2024/25 Private Beta testing phase of MTD for Income Tax runs to31 January 2026. 226 individuals signed up for the testing. This enabled HMRC to test a range of core user journeys, identify issues and implement improvements. Currently, there are around 3,500 taxpayers signed up for the public testing phase of MTD for Income Tax in the 2025/26 tax year.

Under the requirements specified in HMRC’s Minimum Functionality Standards for Making Tax Digital (MTD) software, using software that is compatible with MTD for Income Tax should enable users to completethe entirety of their obligations within Income Tax Self-Assessment.

Question to the HM Treasury:

To ask His Majesty's Government what assessment they have made of the minimum functionality standards for Making Tax Digital software, and whether that software will be capable of filing (1) quarterly updates, and (2) tax returns.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

Taxpayers within Making Tax Digital (MTD) for Income Tax will have one month from the end of each update period to submit their quarterly update. These updates are not the same as tax returns. They are simple, unadjusted summaries of income and expenditure, acting as a snapshot of quarterly trading activity. They will be populated automatically through software and can be submitted easily. This process has been designed to be simple for users and quick to complete.

Although MTD for Income Tax introduces changes to the reporting ofincome and expenditure with quarterly updates, it does not change the frequency or timing of tax payments.

HM Revenue & Customs (HMRC) has published a suite of guidance including interactive guidance to help taxpayers understand if and when they need to use MTD for Income Tax. This will be supplemented by help provided through a taxpayer’s agent or software provider. HMRC is engaging taxpayers affected by the changes directly and through webinars, industry engagement and marketing activity.

HMRC has published guidance about software on its newly revised Software Choices pages, making it easier for taxpayers to choose the rightsoftware for both their budget and their needs. Free and low-cost software options are already listed. Further products will be added to these pages as they become available. Where a taxpayer needs to change software during the tax year, they will need to import their digital records into the new compatible software. HMRC’s Minimum Functionality Standards for MTD software requires developers to build functionality into their products to enable users to export their data.

The 2024/25 Private Beta testing phase of MTD for Income Tax runs to31 January 2026. 226 individuals signed up for the testing. This enabled HMRC to test a range of core user journeys, identify issues and implement improvements. Currently, there are around 3,500 taxpayers signed up for the public testing phase of MTD for Income Tax in the 2025/26 tax year.

Under the requirements specified in HMRC’s Minimum Functionality Standards for Making Tax Digital (MTD) software, using software that is compatible with MTD for Income Tax should enable users to completethe entirety of their obligations within Income Tax Self-Assessment.

Question to the HM Treasury:

To ask His Majesty's Government whether they have plans for taxpayers to pay income tax on a quarterly basis in line with quarterly submissions of Making Tax Digital returns.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

Taxpayers within Making Tax Digital (MTD) for Income Tax will have one month from the end of each update period to submit their quarterly update. These updates are not the same as tax returns. They are simple, unadjusted summaries of income and expenditure, acting as a snapshot of quarterly trading activity. They will be populated automatically through software and can be submitted easily. This process has been designed to be simple for users and quick to complete.

Although MTD for Income Tax introduces changes to the reporting ofincome and expenditure with quarterly updates, it does not change the frequency or timing of tax payments.

HM Revenue & Customs (HMRC) has published a suite of guidance including interactive guidance to help taxpayers understand if and when they need to use MTD for Income Tax. This will be supplemented by help provided through a taxpayer’s agent or software provider. HMRC is engaging taxpayers affected by the changes directly and through webinars, industry engagement and marketing activity.

HMRC has published guidance about software on its newly revised Software Choices pages, making it easier for taxpayers to choose the rightsoftware for both their budget and their needs. Free and low-cost software options are already listed. Further products will be added to these pages as they become available. Where a taxpayer needs to change software during the tax year, they will need to import their digital records into the new compatible software. HMRC’s Minimum Functionality Standards for MTD software requires developers to build functionality into their products to enable users to export their data.

The 2024/25 Private Beta testing phase of MTD for Income Tax runs to31 January 2026. 226 individuals signed up for the testing. This enabled HMRC to test a range of core user journeys, identify issues and implement improvements. Currently, there are around 3,500 taxpayers signed up for the public testing phase of MTD for Income Tax in the 2025/26 tax year.

Under the requirements specified in HMRC’s Minimum Functionality Standards for Making Tax Digital (MTD) software, using software that is compatible with MTD for Income Tax should enable users to completethe entirety of their obligations within Income Tax Self-Assessment.

Question to the HM Treasury:

To ask His Majesty's Government what steps they are taking to ensure that support will be provided to taxpayers who (1) are unsure how Making Tax Digital software can best support their needs, and (2) are unable to file their tax return using the software they have selected as a result of a change in their circumstances.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

Taxpayers within Making Tax Digital (MTD) for Income Tax will have one month from the end of each update period to submit their quarterly update. These updates are not the same as tax returns. They are simple, unadjusted summaries of income and expenditure, acting as a snapshot of quarterly trading activity. They will be populated automatically through software and can be submitted easily. This process has been designed to be simple for users and quick to complete.

Although MTD for Income Tax introduces changes to the reporting ofincome and expenditure with quarterly updates, it does not change the frequency or timing of tax payments.

HM Revenue & Customs (HMRC) has published a suite of guidance including interactive guidance to help taxpayers understand if and when they need to use MTD for Income Tax. This will be supplemented by help provided through a taxpayer’s agent or software provider. HMRC is engaging taxpayers affected by the changes directly and through webinars, industry engagement and marketing activity.

HMRC has published guidance about software on its newly revised Software Choices pages, making it easier for taxpayers to choose the rightsoftware for both their budget and their needs. Free and low-cost software options are already listed. Further products will be added to these pages as they become available. Where a taxpayer needs to change software during the tax year, they will need to import their digital records into the new compatible software. HMRC’s Minimum Functionality Standards for MTD software requires developers to build functionality into their products to enable users to export their data.

The 2024/25 Private Beta testing phase of MTD for Income Tax runs to31 January 2026. 226 individuals signed up for the testing. This enabled HMRC to test a range of core user journeys, identify issues and implement improvements. Currently, there are around 3,500 taxpayers signed up for the public testing phase of MTD for Income Tax in the 2025/26 tax year.

Under the requirements specified in HMRC’s Minimum Functionality Standards for Making Tax Digital (MTD) software, using software that is compatible with MTD for Income Tax should enable users to completethe entirety of their obligations within Income Tax Self-Assessment.

Question to the HM Treasury:

To ask His Majesty's Government what assessment they have made of the practicalities of the December quarterly Making Tax Digital return deadline of 7 February being close to the annual personal tax return deadline.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

Taxpayers within Making Tax Digital (MTD) for Income Tax will have one month from the end of each update period to submit their quarterly update. These updates are not the same as tax returns. They are simple, unadjusted summaries of income and expenditure, acting as a snapshot of quarterly trading activity. They will be populated automatically through software and can be submitted easily. This process has been designed to be simple for users and quick to complete.

Although MTD for Income Tax introduces changes to the reporting ofincome and expenditure with quarterly updates, it does not change the frequency or timing of tax payments.

HM Revenue & Customs (HMRC) has published a suite of guidance including interactive guidance to help taxpayers understand if and when they need to use MTD for Income Tax. This will be supplemented by help provided through a taxpayer’s agent or software provider. HMRC is engaging taxpayers affected by the changes directly and through webinars, industry engagement and marketing activity.

HMRC has published guidance about software on its newly revised Software Choices pages, making it easier for taxpayers to choose the rightsoftware for both their budget and their needs. Free and low-cost software options are already listed. Further products will be added to these pages as they become available. Where a taxpayer needs to change software during the tax year, they will need to import their digital records into the new compatible software. HMRC’s Minimum Functionality Standards for MTD software requires developers to build functionality into their products to enable users to export their data.

The 2024/25 Private Beta testing phase of MTD for Income Tax runs to31 January 2026. 226 individuals signed up for the testing. This enabled HMRC to test a range of core user journeys, identify issues and implement improvements. Currently, there are around 3,500 taxpayers signed up for the public testing phase of MTD for Income Tax in the 2025/26 tax year.

Under the requirements specified in HMRC’s Minimum Functionality Standards for Making Tax Digital (MTD) software, using software that is compatible with MTD for Income Tax should enable users to completethe entirety of their obligations within Income Tax Self-Assessment.

Found: Delivery Authority) (for items 6–7) John Lamont MP Charlotte Simmonds (R&R Client Team) Lord Mackinlay of Richborough