Asked by: Desmond Swayne (Conservative - New Forest West)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what estimate she has made of the level of fuel duty that is now outstanding following the closure of the the Lindsey oil refinery.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
HMRC cannot comment on specific businesses due to taxpayer confidentiality.
Asked by: Desmond Swayne (Conservative - New Forest West)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what estimate her Department has made of the (a) staffing, (b) system, (c) compliance and (d) other costs of (i) implementing and (ii) administering the proposed changes to Agricultural Property Relief and Business Property Relief; and if she will take steps to publish an estimate prior to the reforms taking effect in April 2026.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
I refer to the answer given on 5 September 2025 at UIN 70546 :
https://questions-statements.parliament.uk/written-questions/detail/2025-08-29/70546
Asked by: Desmond Swayne (Conservative - New Forest West)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what steps she is taking to enable private schools to register for VAT.
Answered by James Murray - Chief Secretary to the Treasury
Since the announcement on 29 July, HMRC has extensive taken action to support private schools and has allocated additional resource to process VAT registration applications.
HMRC has published bespoke guidance for schools, as well hosting live webinars to support schools in understanding how to register for, and charge, VAT.
HMRC has also set up an online interactive guidance tool, allowing schools to check when they may be required to register for VAT based on their specific circumstances.
Asked by: Desmond Swayne (Conservative - New Forest West)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what recent representations has he received on section 684 notices.
Answered by Nigel Huddleston - Shadow Secretary of State for Culture, Media and Sport
In May 2022, the Court of Appeal confirmed that HMRC could use provisions in tax legislation (section 684(7A)(b) of the Income Tax (Earnings and Pensions) Act 2003). HMRC is using these provisions in line with the Court of Appeal judgment.
The Government has received representations about s684(7A)(b) from several Members on behalf of their constituents, as well as the All Party Parliamentary Group on the Loan Charge and Taxpayer Fairness.
Asked by: Desmond Swayne (Conservative - New Forest West)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how many sole traders have experienced delays in repayment of VAT following an HMRC VAT Refund software upgrade in 2021; and what steps his Department is taking to tackle those delays.
Answered by Lucy Frazer
HMRC made no upgrades to its VAT repayment software in 2021. There are no current delays, other than those that may occur from time to time in the course of business when HMRC carries out additional checks on a repayment claim.
HMRC makes VAT repayments to over half a million VAT registered businesses every year, including sole traders. It is important that HMRC makes checks on repayments in order to prevent fraud. HMRC aims to complete these checks as quickly as possible to minimise disruption for businesses.
HMRC’s code of practice for dealing with delayed VAT repayment returns is set out in Notice 700/58. As explained in the notice, HMRC will in certain circumstances pay a repayment supplement if a repayment is not made within 30 days. Over 95 per cent of repayments are made within 10 days and over 99.75 per cent of repayments are made within 30 days.
Asked by: Desmond Swayne (Conservative - New Forest West)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if he will (a) make an assessment of the disputed interpretation HMRC has placed on the scope of the agreement between HMRC and Roadchef Employee Benefit Trustees, arrived at by mediation and (b) take steps to resolve that matter.
Answered by Lucy Frazer
The administration of the tax system is a matter for HM Revenue and Customs, who continue in dialogue with the customer.