Asked by: Damian Hinds (Conservative - East Hampshire)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what estimate she has made of the proportion of premises that will be subject to higher-multiple business rates which are solely or primarily classed within Standard Industrial Classification code (a) 47910, (b) 47990 and (c) all other SIC codes.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
We are delivering a long overdue reform to rebalance the business rates system and support the high street, as promised in our manifesto. We are doing this by introducing new permanently lower tax rates for eligible retail, hospitality and leisure properties. These new tax rates are worth nearly £900 million per year and will benefit over 750,000 properties.
We are paying for this sustainably through higher rates on the top one per cent of most expensive properties. Large distribution warehouses, such as those used by online giants, will contribute more as a result – large distribution warehouses will pay around £100 million more in 2026/27, with this going directly to lower bills for in-person retail.
Asked by: Damian Hinds (Conservative - East Hampshire)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what estimate she has made of the proportion of premises that will be subject to higher-multiple business rates which are (a) owned and (b) operated by an online retailer.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
We are delivering a long overdue reform to rebalance the business rates system and support the high street, as promised in our manifesto. We are doing this by introducing new permanently lower tax rates for eligible retail, hospitality and leisure properties. These new tax rates are worth nearly £900 million per year and will benefit over 750,000 properties.
We are paying for this sustainably through higher rates on the top one per cent of most expensive properties. Large distribution warehouses, such as those used by online giants, will contribute more as a result – large distribution warehouses will pay around £100 million more in 2026/27, with this going directly to lower bills for in-person retail.
Asked by: Damian Hinds (Conservative - East Hampshire)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what estimate she has made of the average net effect on overall tax receipts when an individual moves from direct waged employment to (a) self employment or (b) contracting with a temp or staffing agency, all other things being equal.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
In July 2025, in its Fiscal Risks and Sustainability assessment, the independent Office for Budget Responsibility assessed there was a low risk to the public finances of increasing self-employment. The risk was assessed to have decreased since the last assessment in July 2023.
Whether someone is employed or self-employed depends upon the terms and conditions of the relevant engagement.
The manner in which a worker is engaged will have consequences for the tax that they, and their engagers, have to pay. Most agency workers must be treated as employees for income tax and National Insurance contributions (NICs) purposes by the agencies that pay them.
These agencies are required to make deductions of income tax and employee NICs, where these are due, from the workers’ pay in the same way and at the same level as with direct employees. The agencies will also be liable to pay employer NICs, where these are due, in respect of payments to the workers.
HMRC publish guidance on determining employment status: https://www.gov.uk/hmrc-internal-manuals/employment-status-manual/esm0500.
HMRC have also published guidance on agency rules and examples of where the rules apply: https://www.gov.uk/hmrc-internal-manuals/employment-status-manual/esm2000.
Asked by: Damian Hinds (Conservative - East Hampshire)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what estimate she has made of the average effect on take-home pay for an individual if they move from direct waged employment to contracting with a temp or staffing agency, all other things being equal.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
In July 2025, in its Fiscal Risks and Sustainability assessment, the independent Office for Budget Responsibility assessed there was a low risk to the public finances of increasing self-employment. The risk was assessed to have decreased since the last assessment in July 2023.
Whether someone is employed or self-employed depends upon the terms and conditions of the relevant engagement.
The manner in which a worker is engaged will have consequences for the tax that they, and their engagers, have to pay. Most agency workers must be treated as employees for income tax and National Insurance contributions (NICs) purposes by the agencies that pay them.
These agencies are required to make deductions of income tax and employee NICs, where these are due, from the workers’ pay in the same way and at the same level as with direct employees. The agencies will also be liable to pay employer NICs, where these are due, in respect of payments to the workers.
HMRC publish guidance on determining employment status: https://www.gov.uk/hmrc-internal-manuals/employment-status-manual/esm0500.
HMRC have also published guidance on agency rules and examples of where the rules apply: https://www.gov.uk/hmrc-internal-manuals/employment-status-manual/esm2000.
Asked by: Damian Hinds (Conservative - East Hampshire)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment she has made of (i) the economic impact and (ii) potential cost savings for the pubs sector of introducing a 20p reduction in the business rates multiplier for all pubs.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
In April 2026, the Government will introduce permanently lower business rates multipliers for retail, hospitality, and leisure (RHL) properties with rateable values below £500,000. This permanent tax cut will ensure that eligible properties, including pubs, benefit from much-needed certainty and support. Breweries that are wholly or mainly open to visiting members of the public (for instance, mainly used as a bar or for providing tours to the public) will also benefit from the lower multipliers.
The final design, including the rates, for the new business rates multipliers will be announced at Budget 2025, so that the Government can factor the revaluation outcomes, as well as the broader economic and fiscal context, into decision-making. When the new multipliers are set, HM Treasury intends to publish analysis of the effects of the new multiplier arrangements.
Ahead of the new multipliers being introduced, the Government prevented RHL business rates relief from ending in April 2025, extending it for one year at 40 per cent up to a cash cap of £110,000 per business. Under the previous Government, RHL relief was due to end entirely in April 2025, and so by extending it, the Government has saved the average pub, with a ratable value of £16,800, over £3,300.
Asked by: Damian Hinds (Conservative - East Hampshire)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, with reference to Table 4.1 entitled Budget 2025 policy decisions in the Budget Red Book, line item 43, Investing in Communities: Provide funding to refurbish and improve up to 200 playgrounds in England, which Department will disburse these funds.
Answered by James Murray - Chief Secretary to the Treasury
At Autumn Budget 2025, the government announced £18 million for up to 200 children’s playgrounds in England. This funding will breathe new life into play areas, creating safe, exciting spaces for thousands of children.
The government will provide more detail on the approach to allocating and delivery of this funding shortly.
Asked by: Damian Hinds (Conservative - East Hampshire)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, with reference to Table 4.1 entitled Budget 2025 policy decisions in the Budget Red Book, line item 43, Investing in Communities: Provide funding to refurbish and improve up to 200 playgrounds in England, whether (a) local authorities, (b) town and parish councils, (c) schools and school trusts, (d) community groups and (e) charities will be able to bid for funding in this programme.
Answered by James Murray - Chief Secretary to the Treasury
At Autumn Budget 2025, the government announced £18 million for up to 200 children’s playgrounds in England. This funding will breathe new life into play areas, creating safe, exciting spaces for thousands of children.
The government will provide more detail on the approach to allocating and delivery of this funding shortly.
Asked by: Damian Hinds (Conservative - East Hampshire)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, with reference to Table 4.1 entitled Budget 2025 policy decisions’ in the Budget Red Book, line item 43, Investing in Communities: Provide funding to refurbish and improve up to 200 playgrounds in England, how projects will apply and qualify for funding in this programme.
Answered by James Murray - Chief Secretary to the Treasury
At Autumn Budget 2025, the government announced £18 million for up to 200 children’s playgrounds in England. This funding will breathe new life into play areas, creating safe, exciting spaces for thousands of children.
The government will provide more detail on the approach to allocating and delivery of this funding shortly.
Asked by: Damian Hinds (Conservative - East Hampshire)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what steps she is taking to ensure that victims of high value Authorised Push Payment fraud are adequately protected under the mandatory reimbursement scheme.
Answered by Lucy Rigby - Economic Secretary (HM Treasury)
The Government takes the issue of fraud very seriously and is dedicated to protecting the public from this appalling crime. To protect consumers, under the Financial Services and Markets Act 2023, the Payment Systems Regulator (PSR) has introduced a mandatory reimbursement regime for Authorised Push Payment (APP) scams taking place over the Faster Payment system. This came into force on 7 October 2024.
The PSR’s rules require in scope Payment Service Providers (PSP’s) to reimburse victims of APP scams which take place over the Faster Payments System up to the value of £85,000, with responsibility split equally between the sending and receiving firms. The PSR has stated that it expects the £85,000 limit will cover 99% of claims. APP scams which take place over the CHAPS payment system are also in scope of reimbursement.
The PSR operates independently of the Government and has statutory responsibility for payment systems regulation. The PSR monitors compliance closely and has powers to take action where firms fall short of their obligations.
Asked by: Damian Hinds (Conservative - East Hampshire)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if she will make an assessment of the potential merits of merging the Valuation Office Agency and HMRC when dealing with businesses, in the context of changes to Agricultural Property Relief.
Answered by James Murray - Chief Secretary to the Treasury
On 28 April 2025, the government announced that the Valuation Office Agency’s functions will be brought into HMRC by the end of this financial year. This will combine the expertise and experience of both organisations in policy, valuations and programme delivery to support the government to deliver change more effectively. The move will improve the experience for taxpayers and businesses.