Asked by: Gregory Stafford (Conservative - Farnham and Bordon)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether she has made a comparative assessment of the financial impact of business rates increases on (a) pubs and (b) retail businesses.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
I refer the hon. Member to the answer given to UIN 101363.
Asked by: Gregory Stafford (Conservative - Farnham and Bordon)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of alcohol duty increases on 1 February 2025 on revenue from alcohol duty receipts.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
Alcohol duty receipts for the period March 2025 to October 2025, following the February 2025 rate increase, totalled £7.8 billion, down 4.5% from the same period in 2024 when receipts totalled £8.1 billion. This is driven by an underlying fall in alcohol consumption. Likely factors causing this decline, as identified in the Office for Budget Responsibility's Economic and Fiscal Outlook report published in November 2025, are a growing trend of alcohol moderation and a response to higher prices, as well as a potential impact from demographic changes. You can find the report here: https://obr.uk/economic-and-fiscal-outlooks/
New forecasts for alcohol duty have been produced for Autumn Budget 2025, as shared in the Office for Budget Responsibility's Economic and Fiscal Outlook.
Asked by: Gregory Stafford (Conservative - Farnham and Bordon)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if she will revise forward-looking forecasts for revenue from alcohol duty.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
Alcohol duty receipts for the period March 2025 to October 2025, following the February 2025 rate increase, totalled £7.8 billion, down 4.5% from the same period in 2024 when receipts totalled £8.1 billion. This is driven by an underlying fall in alcohol consumption. Likely factors causing this decline, as identified in the Office for Budget Responsibility's Economic and Fiscal Outlook report published in November 2025, are a growing trend of alcohol moderation and a response to higher prices, as well as a potential impact from demographic changes. You can find the report here: https://obr.uk/economic-and-fiscal-outlooks/
New forecasts for alcohol duty have been produced for Autumn Budget 2025, as shared in the Office for Budget Responsibility's Economic and Fiscal Outlook.
Asked by: Gregory Stafford (Conservative - Farnham and Bordon)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of a lower business rates multiplier for pubs on levels of investment.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Government is creating a fairer business rates system that protects the high street, supports investment, and is fit for the 21st century.
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.
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: Gregory Stafford (Conservative - Farnham and Bordon)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether the Government plans to provide (a) additional support (b) exemptions and (c) simplified alternatives for small businesses and landlords to comply with Making Tax Digital requirements without the need for specialist accounting expertise.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
Making Tax Digital (MTD) for Income Tax will be introduced from April 2026 for sole traders and landlords with qualifying income over £50,000. It will be extended to those with income over £30,000 from April 2027 and for those with income over £20,000 in April 2028. In total around 2.9m businesses and landlords will need to use MTD for Income Tax. Sole Traders and landlords below these thresholds will still be able to file their Self Assessment returns as they do now.
HMRC has undertaken detailed assessments of the potential impact of MTD for Income Tax across different taxpayer groups, including self-employed individuals, small businesses, and landlords. The latest published assessment is available at:
MTD for Income Tax is a new approach that is designed to help customers avoid errors and make their annual tax returns easier. The government has taken steps to minimise costs to businesses resulting from MTD, including working with the software industry to ensure free software is available for landlords and other businesses with simple affairs.
HMRC is providing a range of support to taxpayers transitioning to MTD, including guidance in various formats, accessible video content and webinars. HMRC is testing the MTD service with thousands of users, and using dedicated teams to ensure the right support is available.
Those who genuinely cannot operate MTD because it is not reasonable for them to do so will be able to apply for an exemption from MTD requirements.
Asked by: Gregory Stafford (Conservative - Farnham and Bordon)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment the Government has made of the (a) costs, (b) administrative burdens, (c) the risk of being forced to close and (d) other impacts as a result of Making Tax Digital for Income Tax on sole traders and landlords with low turnover.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
Making Tax Digital (MTD) for Income Tax will be introduced from April 2026 for sole traders and landlords with qualifying income over £50,000. It will be extended to those with income over £30,000 from April 2027 and for those with income over £20,000 in April 2028. In total around 2.9m businesses and landlords will need to use MTD for Income Tax. Sole Traders and landlords below these thresholds will still be able to file their Self Assessment returns as they do now.
HMRC has undertaken detailed assessments of the potential impact of MTD for Income Tax across different taxpayer groups, including self-employed individuals, small businesses, and landlords. The latest published assessment is available at:
MTD for Income Tax is a new approach that is designed to help customers avoid errors and make their annual tax returns easier. The government has taken steps to minimise costs to businesses resulting from MTD, including working with the software industry to ensure free software is available for landlords and other businesses with simple affairs.
HMRC is providing a range of support to taxpayers transitioning to MTD, including guidance in various formats, accessible video content and webinars. HMRC is testing the MTD service with thousands of users, and using dedicated teams to ensure the right support is available.
Those who genuinely cannot operate MTD because it is not reasonable for them to do so will be able to apply for an exemption from MTD requirements.
Asked by: Gregory Stafford (Conservative - Farnham and Bordon)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if the Government will make an assessment of the potential merits of retaining the option for small low-income businesses and landlords to continue submitting an annual Self Assessment Tax Return on paper instead of requiring full Making Tax Digital submissions.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
Making Tax Digital (MTD) for Income Tax will be introduced from April 2026 for sole traders and landlords with qualifying income over £50,000. It will be extended to those with income over £30,000 from April 2027 and for those with income over £20,000 in April 2028. In total around 2.9m businesses and landlords will need to use MTD for Income Tax. Sole Traders and landlords below these thresholds will still be able to file their Self Assessment returns as they do now.
HMRC has undertaken detailed assessments of the potential impact of MTD for Income Tax across different taxpayer groups, including self-employed individuals, small businesses, and landlords. The latest published assessment is available at:
MTD for Income Tax is a new approach that is designed to help customers avoid errors and make their annual tax returns easier. The government has taken steps to minimise costs to businesses resulting from MTD, including working with the software industry to ensure free software is available for landlords and other businesses with simple affairs.
HMRC is providing a range of support to taxpayers transitioning to MTD, including guidance in various formats, accessible video content and webinars. HMRC is testing the MTD service with thousands of users, and using dedicated teams to ensure the right support is available.
Those who genuinely cannot operate MTD because it is not reasonable for them to do so will be able to apply for an exemption from MTD requirements.
Asked by: Gregory Stafford (Conservative - Farnham and Bordon)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if she will make an assessment of the potential impact on household costs in the event that the freeze on fuel duty is lifted in the November budget.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
At Autumn Budget 2024, the Government announced continued support for people and businesses by extending the temporary 5p fuel duty cut and cancelling the planned increase in line with inflation for 2025/26. The temporary 5p cut is scheduled to expire in March 2026. The Government carefully considers the impact of fuel duty on households and businesses, with decisions on rates made at fiscal events.
Asked by: Gregory Stafford (Conservative - Farnham and Bordon)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what plans her Department has to review the future of the fuel duty freeze.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
At Autumn Budget 2024, the Government announced continued support for people and businesses by extending the temporary 5p fuel duty cut and cancelling the planned increase in line with inflation for 2025/26. The temporary 5p cut is scheduled to expire in March 2026. The Government carefully considers the impact of fuel duty on households and businesses, with decisions on rates made at fiscal events.
Asked by: Gregory Stafford (Conservative - Farnham and Bordon)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether the Government plans to require banks to maintain (a) Post Office facilities, (b) local banking hubs and (c) alternative physical banking services such when branches are closed.
Answered by Lucy Rigby - Economic Secretary (HM Treasury)
The Government understands the importance of face-to-face banking to communities, high streets and rural areas and is committed to championing sufficient access, including for older and digitally excluded customers. This is why the Government is working closely with industry to roll out 350 banking hubs across the UK by the end of this Parliament. Over 240 hubs have been announced so far, and over 180 are already open.
While branch closures are commercial decisions for banks, Financial Conduct Authority guidance expects firms to carefully consider the impact of planned branch closures on their customers’ everyday banking and cash access needs and put in place reasonable alternatives. This seeks to ensure that branch closures are implemented in a way that treats customers fairly. Firms are not able to close cash facilities, including bank branches, until any additional cash services identified as needed in the relevant assessment are available.
Customers can access everyday banking services in a range of ways that suit their needs. This includes telephone banking, digital channels such as mobile or online banking and in person via bank branches and banking hubs. This mix of options helps ensure that people, particularly those who are less digitally engaged, can continue to manage their money confidently and securely.
The Post Office plays a key role in supporting access to banking services. Under the Banking Framework, a commercial agreement between the Post Office and 30 banking firms, personal and business customers can withdraw and deposit cash, check their balance, pay bills and cash cheques at 11,500 Post Office branches across the UK. Decisions about what services are available at the Post Office, such as cheque deposits, are made by the banks as part of their commercial arrangements.
While there has been a decline in overall cheque volumes, they continue to be used by many individuals, charities and businesses. In addition to traditional deposit methods, cheques can also be deposited digitally via mobile apps using cheque imaging technology.
Beyond banking hubs and Post Office services, some banks provide further points of access through initiatives like pop-up services in libraries and community centres, or mobile banking vans serving remote areas. The Government supports these initiatives.