Asked by: Anna Sabine (Liberal Democrat - Frome and East Somerset)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment she has made of the adequacy of HMRC’s procedures for granting exemptions from Making Tax Digital for taxpayers who are digitally excluded, including older individuals who do not use computers or mobile phones.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
Whilst most taxpayers are able to use Making Tax Digital (MTD), some will be digitally excluded for a range of reasons which could include age, disability, health conditions, religious beliefs, or lack of internet access.
HMRC has clear processes and a dedicated team in place to ensure requests for exemption from MTD requirements are considered in a consistent and fair way. Exemption procedures for MTD for income tax broadly mirror those which have been successfully applied in MTD for VAT cases since 2019.
Taxpayers can apply for an exemption by phone or in writing, and authorised agents or family members may apply on their behalf. HMRC continually monitors service performance and capacity to ensure adequate resourcing and timely decisions.
Asked by: Anna Sabine (Liberal Democrat - Frome and East Somerset)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of the new higher rate multiplier on the costs faced by sport and recreation premises.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The existing business rates retail, hospitality and leisure (RHL) relief has been repeatedly extended year-on-year as a temporary stopgap measure. We recognise that this creates cliff-edges and uncertainty for businesses, as well as significant fiscal pressure.
Therefore, from April 2026, we are introducing permanently lower business rates multipliers for qualifying RHL properties with rateable values below £500,000. The Government recognises the importance of grassroots sports clubs and recreation and community organisations, with this permanent tax cut ensuring they and other RHL businesses benefit from much-needed certainty and support.
To fund these lower RHL multipliers sustainably, from April 2026, we are also introducing a higher multiplier on properties with RVs of £500,000 and above. The rates for the new multipliers will be set at Budget 2025 so that we can take into account the revaluation outcomes, as well as the economic and fiscal context. When the new multipliers are set, HM Treasury intends to publish analysis on the effects of the new multiplier arrangements.
Asked by: Anna Sabine (Liberal Democrat - Frome and East Somerset)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what support grassroots (a) sports clubs and (b) community organisations will receive to help manage any additional costs they will face as a result of the introduction of new RHL multipliers for properties with a rateable value under £500,000 in April 2026.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The existing business rates retail, hospitality and leisure (RHL) relief has been repeatedly extended year-on-year as a temporary stopgap measure. We recognise that this creates cliff-edges and uncertainty for businesses, as well as significant fiscal pressure.
Therefore, from April 2026, we are introducing permanently lower business rates multipliers for qualifying RHL properties with rateable values below £500,000. The Government recognises the importance of grassroots sports clubs and recreation and community organisations, with this permanent tax cut ensuring they and other RHL businesses benefit from much-needed certainty and support.
To fund these lower RHL multipliers sustainably, from April 2026, we are also introducing a higher multiplier on properties with RVs of £500,000 and above. The rates for the new multipliers will be set at Budget 2025 so that we can take into account the revaluation outcomes, as well as the economic and fiscal context. When the new multipliers are set, HM Treasury intends to publish analysis on the effects of the new multiplier arrangements.
Asked by: Anna Sabine (Liberal Democrat - Frome and East Somerset)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of changes to the retail, hospitality and leisure relief from April 2026 on grassroots sport and recreation.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The existing business rates retail, hospitality and leisure (RHL) relief has been repeatedly extended year-on-year as a temporary stopgap measure. We recognise that this creates cliff-edges and uncertainty for businesses, as well as significant fiscal pressure.
Therefore, from April 2026, we are introducing permanently lower business rates multipliers for qualifying RHL properties with rateable values below £500,000. The Government recognises the importance of grassroots sports clubs and recreation and community organisations, with this permanent tax cut ensuring they and other RHL businesses benefit from much-needed certainty and support.
To fund these lower RHL multipliers sustainably, from April 2026, we are also introducing a higher multiplier on properties with RVs of £500,000 and above. The rates for the new multipliers will be set at Budget 2025 so that we can take into account the revaluation outcomes, as well as the economic and fiscal context. When the new multipliers are set, HM Treasury intends to publish analysis on the effects of the new multiplier arrangements.
Asked by: Anna Sabine (Liberal Democrat - Frome and East Somerset)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what an accurate valuation method is for the business rates of grassroots music venues.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
Please see the response to UIN 22711 here: https://questions-statements.parliament.uk/written-questions/detail/2025-01-08/22711
Asked by: Anna Sabine (Liberal Democrat - Frome and East Somerset)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment she has made of the potential implications for her Department’s policies of cases of fraud involving the Seventy Ninth Group.
Answered by Emma Reynolds - Secretary of State for Environment, Food and Rural Affairs
On 28 February 2025, the City of London Police announced that it was investigating allegations of fraud in relation to the 79th Group. It is understood that the 79th Group offered investment opportunities involving loan notes that were marketed as being secured against properties. The investigation remains in progress.
A number of entities in the 79th Group have been placed into administration. On 14 July 2025 the joint administrators published an update on the administration, which can be viewed on the Companies House website.
Asked by: Anna Sabine (Liberal Democrat - Frome and East Somerset)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if she will make an assessment of the potential merits of introducing legislation to compel private creditors to participate in debt relief.
Answered by Emma Reynolds - Secretary of State for Environment, Food and Rural Affairs
The UK, alongside the G20 and Paris Club, expects creditors, including private creditors, to participate in international debt restructurings on comparable terms.
At this stage, the government is not pursuing a legislative approach that would force private or other lenders to participate in debt restructurings.
Overall, we have seen evidence of private creditors’ willingness to engage and provide debt treatments where needed – though we continue to keep this under review.
The government is focused on delivering a market-based (contractual) approach to private sector participation, including taking the lead in developing Majority Voting Provisions for private group lending, to bind the minority to the terms of a restructuring. These promote more efficient restructurings and reduce the ability for creditors to hold out.
Asked by: Anna Sabine (Liberal Democrat - Frome and East Somerset)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether she has made a comparable estimate of trends in the level of home insurance paid by homeowners with (a) mortgages and (b) no mortgages.
Answered by Emma Reynolds - Secretary of State for Environment, Food and Rural Affairs
Treasury Ministers and officials have regular meetings with a wide variety of organisations, including insurers and financial regulators, on an ongoing basis.
The Government has not made an assessment. Insurers make commercial decisions about the terms on which they will offer cover following an assessment of the relevant risks. This is usually informed by the insurer’s claims experience and other industry-wide statistics.
However, the Government is committed to ensuring that insurers treat all customers fairly and insurance companies are required to do so under the Financial Conduct Authority’s (FCA) rules.
The FCA is the independent body responsible for regulating and supervising the financial services industry. The FCA requires firms to ensure their products offer fair value. The FCA monitors firms to make sure they provide products that are fair value, and, where necessary, it will take action.
Asked by: Anna Sabine (Liberal Democrat - Frome and East Somerset)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether she has had discussions with the home insurance industry on recent trends in the cost of home insurance for homeowners with a mortgage.
Answered by Emma Reynolds - Secretary of State for Environment, Food and Rural Affairs
Treasury Ministers and officials have regular meetings with a wide variety of organisations, including insurers and financial regulators, on an ongoing basis.
The Government has not made an assessment. Insurers make commercial decisions about the terms on which they will offer cover following an assessment of the relevant risks. This is usually informed by the insurer’s claims experience and other industry-wide statistics.
However, the Government is committed to ensuring that insurers treat all customers fairly and insurance companies are required to do so under the Financial Conduct Authority’s (FCA) rules.
The FCA is the independent body responsible for regulating and supervising the financial services industry. The FCA requires firms to ensure their products offer fair value. The FCA monitors firms to make sure they provide products that are fair value, and, where necessary, it will take action.
Asked by: Anna Sabine (Liberal Democrat - Frome and East Somerset)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if she will take steps to ensure that parents of deceased children can (a) access and (b) stop (i) direct debits and (ii) standing orders.
Answered by Emma Reynolds - Secretary of State for Environment, Food and Rural Affairs
In recent years banks and building societies have sought to make the bereavement process easier by increasing the amount they will release without needing a grant of probate. As such the threshold varies between different firms. The nominal threshold in legislation is to require probate to be obtained for estates above £5000 in value (The Administration of Estates (Small Payments) Act 1965), although in practice many financial institutions operate a threshold of £20,000. Banks also differ on issues such as whether they are willing to release funds for funeral and other essential expenses ahead of probate being granted. These are commercial decisions.
Where a bank or building society offers Direct Debits, these are covered by the Direct Debit guarantee. Under the guarantee, the account holder is entitled to an immediate refund of any unauthorised amounts collected from their account provider. Details of the guarantee can be found here: https://www.directdebit.co.uk/direct-debit-guarantee/
The Government is also supportive of previous industry efforts to improve handling of these sensitive cases, including the Financial Services Death Notification Service developed by UK Finance.
UK banks and building societies are regulated by the Financial Conduct Authority (FCA). The FCA does not have specific rules or guidance regarding probate in its rules. Nonetheless, banks are bound by the FCA’s Consumer Duty which requires firms to act to deliver good outcomes and avoid causing harm to customers. The FCA also provides guidance on firms providing fair treatment for vulnerable customers, which includes those going through a bereavement. If an executor is having a dispute with a bank, then they will be able to raise a formal complaint. The FCA’s rules require firms to properly investigate all complaints, and it continues to monitor firms’ complaint handling processes.
The main current account providers also publish information about the additional services they offer all consumers, including information on the bereavement services they offer. More information can be found on the FCA website: https://www.fca.org.uk/data/mandated-voluntary-information-current-account-services/providers-links#voluntary