Asked by: Harriet Cross (Conservative - Gordon and Buchan)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what is HM Revenue and Customs' average time for processing income tax rebate claims.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
HMRC recognise that repayments are important for customers. They prioritise them and work hard to ensure they are processed as quickly and securely as possible.
HMRC balance the provision of prompt payments to eligible customers with effective revenue protection from fraudsters.
They continue to invest in automation and to review their internal processes to ensure repayments are issued as quickly as possible.
HMRC also understands the importance of keeping the customer, and where appropriate the customer’s representative informed of progress, and are exploring ways of doing that more effectively.
In the meantime, HMRC’s online ‘Where’s My Reply’ tool can help customers understand when they can expect to receive a response.
HMRC does not produce one overall average processing time across all Income Tax repayment routes, because timings differ depending on the repayment type and checks required.
HMRC does not hold a single consolidated measure of outstanding Income Tax repayment claims across all channels, and producing a comprehensive breakdown by the age bands requested would require manual collation from multiple systems. Gathering this data would exceed the cost threshold for answering parliamentary questions.
The majority of Income tax repayment claims are for PAYE and Self Assessment (SA) customers. There are several triggers for PAYE and SA repayments, but for those which involve the customer submitting a claim, these are treated as priority post. HMRC have an agreed and published service standard to clear 80% of priority post within 15 working days of receipt. HMRC’s correspondence performance has improved from 68.2% in April 2025 to 87.8% in November 2025. They publish regular updates on their performance at: www.gov.uk/government/collections/hmrc-quarterly-performance-updates
Asked by: Harriet Cross (Conservative - Gordon and Buchan)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment she has made of the effectiveness of HM Revenue and Customs' processes for ensuring income tax rebate claims are processed on time; and what steps she has taken to reduce the backlog of unprocessed income tax rebate claims.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
HMRC recognise that repayments are important for customers. They prioritise them and work hard to ensure they are processed as quickly and securely as possible.
HMRC balance the provision of prompt payments to eligible customers with effective revenue protection from fraudsters.
They continue to invest in automation and to review their internal processes to ensure repayments are issued as quickly as possible.
HMRC also understands the importance of keeping the customer, and where appropriate the customer’s representative informed of progress, and are exploring ways of doing that more effectively.
In the meantime, HMRC’s online ‘Where’s My Reply’ tool can help customers understand when they can expect to receive a response.
HMRC does not produce one overall average processing time across all Income Tax repayment routes, because timings differ depending on the repayment type and checks required.
HMRC does not hold a single consolidated measure of outstanding Income Tax repayment claims across all channels, and producing a comprehensive breakdown by the age bands requested would require manual collation from multiple systems. Gathering this data would exceed the cost threshold for answering parliamentary questions.
The majority of Income tax repayment claims are for PAYE and Self Assessment (SA) customers. There are several triggers for PAYE and SA repayments, but for those which involve the customer submitting a claim, these are treated as priority post. HMRC have an agreed and published service standard to clear 80% of priority post within 15 working days of receipt. HMRC’s correspondence performance has improved from 68.2% in April 2025 to 87.8% in November 2025. They publish regular updates on their performance at: www.gov.uk/government/collections/hmrc-quarterly-performance-updates
Asked by: Harriet Cross (Conservative - Gordon and Buchan)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how many outstanding income tax rebate claims does HM Revenue and Customs have; and how many of these claims have been outstanding for more than (a) one month, (b) three months, (c) six months and (d) 12 months.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
HMRC recognise that repayments are important for customers. They prioritise them and work hard to ensure they are processed as quickly and securely as possible.
HMRC balance the provision of prompt payments to eligible customers with effective revenue protection from fraudsters.
They continue to invest in automation and to review their internal processes to ensure repayments are issued as quickly as possible.
HMRC also understands the importance of keeping the customer, and where appropriate the customer’s representative informed of progress, and are exploring ways of doing that more effectively.
In the meantime, HMRC’s online ‘Where’s My Reply’ tool can help customers understand when they can expect to receive a response.
HMRC does not produce one overall average processing time across all Income Tax repayment routes, because timings differ depending on the repayment type and checks required.
HMRC does not hold a single consolidated measure of outstanding Income Tax repayment claims across all channels, and producing a comprehensive breakdown by the age bands requested would require manual collation from multiple systems. Gathering this data would exceed the cost threshold for answering parliamentary questions.
The majority of Income tax repayment claims are for PAYE and Self Assessment (SA) customers. There are several triggers for PAYE and SA repayments, but for those which involve the customer submitting a claim, these are treated as priority post. HMRC have an agreed and published service standard to clear 80% of priority post within 15 working days of receipt. HMRC’s correspondence performance has improved from 68.2% in April 2025 to 87.8% in November 2025. They publish regular updates on their performance at: www.gov.uk/government/collections/hmrc-quarterly-performance-updates
Asked by: Harriet Cross (Conservative - Gordon and Buchan)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether she considered the recommendation on assessing the potential effect of Electric Vehicle Excise Duty on high-mileage drivers, including those in rural communities from the Transport Committee's report of January 2022 on Road Pricing when developing proposals for that duty.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
As announced at Budget 2025, the Government is introducing Electric Vehicle Excise Duty (eVED) from April 2028, a new mileage charge for electric and plug-in hybrid cars, recognising that electric vehicles (EVs) contribute to congestion and wear and tear on the roads but pay no equivalent to fuel duty.
When eVED takes effect in April 2028, eVED rates will be set at 3p per mile for electric vehicles, which is half the equivalent fuel duty rate paid by the average petrol/diesel driver, ensuring that driving an electric vehicle continues to be an attractive choice for consumers. A reduced rate will apply for plug-in hybrid cars.
The eVED consultation provides further detail on how eVED will work and seeks views on its implementation. The consultation is available at GOV.UK: https://www.gov.uk/government/consultations/consultation-on-the-introduction-of-electric-vehicle-excise-duty-eved.
Asked by: Harriet Cross (Conservative - Gordon and Buchan)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether she has made a comparative assessment of the impact of Electric Vehicle Excise Duty on (a) rural and (b) urban motorists.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
As announced at Budget 2025, the Government is introducing Electric Vehicle Excise Duty (eVED) from April 2028, a new mileage charge for electric and plug-in hybrid cars, recognising that electric vehicles (EVs) contribute to congestion and wear and tear on the roads but pay no equivalent to fuel duty.
When eVED takes effect in April 2028, eVED rates will be set at 3p per mile for electric vehicles, which is half the equivalent fuel duty rate paid by the average petrol/diesel driver, ensuring that driving an electric vehicle continues to be an attractive choice for consumers. A reduced rate will apply for plug-in hybrid cars.
The eVED consultation provides further detail on how eVED will work and seeks views on its implementation. The consultation is available at GOV.UK: https://www.gov.uk/government/consultations/consultation-on-the-introduction-of-electric-vehicle-excise-duty-eved.
Asked by: Harriet Cross (Conservative - Gordon and Buchan)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether she considered the Transport Committee's report of January 2022 on Road Pricing in the course of developing proposals for Electric Vehicle Excise Duty.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
As announced at Budget 2025, the Government is introducing Electric Vehicle Excise Duty (eVED) from April 2028, a new mileage charge for electric and plug-in hybrid cars, recognising that electric vehicles (EVs) contribute to congestion and wear and tear on the roads but pay no equivalent to fuel duty.
When eVED takes effect in April 2028, eVED rates will be set at 3p per mile for electric vehicles, which is half the equivalent fuel duty rate paid by the average petrol/diesel driver, ensuring that driving an electric vehicle continues to be an attractive choice for consumers. A reduced rate will apply for plug-in hybrid cars.
The eVED consultation provides further detail on how eVED will work and seeks views on its implementation. The consultation is available at GOV.UK: https://www.gov.uk/government/consultations/consultation-on-the-introduction-of-electric-vehicle-excise-duty-eved.
Asked by: Harriet Cross (Conservative - Gordon and Buchan)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether rural proofing was applied to the development of proposals for Electric Vehicle Excise Duty.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
As announced at Budget 2025, the Government is introducing Electric Vehicle Excise Duty (eVED) from April 2028, a new mileage charge for electric and plug-in hybrid cars, recognising that electric vehicles (EVs) contribute to congestion and wear and tear on the roads but pay no equivalent to fuel duty.
When eVED takes effect in April 2028, eVED rates will be set at 3p per mile for electric vehicles, which is half the equivalent fuel duty rate paid by the average petrol/diesel driver, ensuring that driving an electric vehicle continues to be an attractive choice for consumers. A reduced rate will apply for plug-in hybrid cars.
The eVED consultation provides further detail on how eVED will work and seeks views on its implementation. The consultation is available at GOV.UK: https://www.gov.uk/government/consultations/consultation-on-the-introduction-of-electric-vehicle-excise-duty-eved.
Asked by: Harriet Cross (Conservative - Gordon and Buchan)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, with reference to Budget 2025, what estimate she has made of the potential impact of the pay per mile charge for electric vehicles on the number of sales of new (a) battery electric cars and (b) plug-in hybrid cars in each of the next five years.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Government intends to create a fair motoring tax system while supporting the automotive industry and ensuring EVs remain an attractive choice for consumers.
As announced at Budget 2025, the Government is introducing Electric Vehicle Excise Duty (eVED) from April 2028, a new mileage charge for electric and plug-in hybrid cars, recognising that EVs contribute to congestion and wear and tear on the roads but pay no equivalent to fuel duty.
While it is fair for EV drivers to contribute for their car usage, the government is also committed to ensuring that driving an electric vehicle is an attractive choice for consumers. Therefore, the rate of eVED paid by electric vehicle drivers will be half the fuel duty rate paid by the average petrol/diesel driver, ensuring that it will still be cheaper to own and run an EV for the majority of EV drivers.
The Government is also providing generous additional support to incentivise the use of electric vehicles, including £1.3 billion of additional funding for the Electric Car Grant (ECG), £200 million for chargepoint rollout, and increasing the Expensive Car Supplement (ECS) threshold to £50,000 for EVs. This support will be introduced before the tax takes effect to support continued momentum in EV take-up.
The Government has set out the expected impacts from eVED and other Budget measures in the Budget 2025 Policy Costings document at GOV.UK: https://assets.publishing.service.gov.uk/media/692872fd2a37784b16ecf676/Budget_2025-Policy_Costings.pdf
Asked by: Harriet Cross (Conservative - Gordon and Buchan)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of the pay per mile charge for electric vehicles on sales of new i) battery electric cars and ii) plug-in hybrid cars.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Government intends to create a fair motoring tax system while supporting the automotive industry and ensuring EVs remain an attractive choice for consumers.
As announced at Budget 2025, the Government is introducing Electric Vehicle Excise Duty (eVED) from April 2028, a new mileage charge for electric and plug-in hybrid cars, recognising that EVs contribute to congestion and wear and tear on the roads but pay no equivalent to fuel duty.
While it is fair for EV drivers to contribute for their car usage, the government is also committed to ensuring that driving an electric vehicle is an attractive choice for consumers. Therefore, the rate of eVED paid by electric vehicle drivers will be half the fuel duty rate paid by the average petrol/diesel driver, ensuring that it will still be cheaper to own and run an EV for the majority of EV drivers.
The Government is also providing generous additional support to incentivise the use of electric vehicles, including £1.3 billion of additional funding for the Electric Car Grant (ECG), £200 million for chargepoint rollout, and increasing the Expensive Car Supplement (ECS) threshold to £50,000 for EVs. This support will be introduced before the tax takes effect to support continued momentum in EV take-up.
The Government has set out the expected impacts from eVED and other Budget measures in the Budget 2025 Policy Costings document at GOV.UK: https://assets.publishing.service.gov.uk/media/692872fd2a37784b16ecf676/Budget_2025-Policy_Costings.pdf
Asked by: Harriet Cross (Conservative - Gordon and Buchan)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, when she last visited (a) Aberdeen and (b) Aberdeenshire; when she last met an oil and gas company in (i) Aberdeen and (ii) Aberdeenshire in relation to their oil and gas activities; and which businesses were met.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Chancellor engages with different stakeholders on a range of policy issues. Her last trip to Aberdeen was in August 2025 where she visited the St Fergus gas plant near Peterhead. Additionally, in March 2025, the Chief Secretary to the Treasury hosted a roundtable in Aberdeen with stakeholders from the oil and gas sector.
Details of Ministerial meetings with external stakeholders are published regularly online. The most recent publication can be found at the following link: https://www.gov.uk/csv-preview/68d50fe09ce370a7e0a0fca0/HMT_ministerial_meeting_Apr_to_Jun_25.csv