Asked by: Harriet Cross (Conservative - Gordon and Buchan)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, when she last (a) visited (i) Aberdeen and (ii) Aberdeenshire and (b) met an oil and gas company in (A) Aberdeen and (B) Aberdeenshire in relation to oil and gas activities.
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
Asked by: Harriet Cross (Conservative - Gordon and Buchan)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what discussions she has had with oil and gas companies, industry representatives, supply chains and the energy sector on the impact of the Energy Profits Levy on the availability of investment and skilled workforce to deliver clean power projects.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Chancellor and her Ministerial team have regular discussions with the oil and gas sector on a range of policy matters, including the Energy Profits Levy (EPL).
The Energy Profits Levy (EPL) was introduced in 2022 by the previous government.
The government remains committed to managing the North Sea in a way that ensures a fair, orderly and prosperous transition, while recognising that domestic oil and gas will continue to play a role in the UK’s energy mix for decades to come. We recognise the vital economic contribution of the sector in Noth-East Scotland, supporting over 150,000 jobs nationwide and underpinning the UK’s energy security. That is why the North Sea Future Plan, published at Autumn Budget 2025, announced a new Jobs Brokerage Service offering end-to-end career transition support for oil and gas workers. Earlier in October the government also published the Clean Energy Jobs Plan which sets out cross-cutting actions to deliver the skilled workforce needed to make Britain a clean energy superpower, including delivering Clean Power 2030.
Additionally, Autumn Budget 2025 set a clear path for the EPL to end by 2030 at the latest, or earlier if the EPL’s price floor, the Energy Security Investment Mechanism, is triggered. We have also given the oil and gas sector long-term certainty by confirming details of the future fiscal and regulatory regime, giving investors the long-term certainty and predictability they need to keep investing.
Asked by: Harriet Cross (Conservative - Gordon and Buchan)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if she will make an estimate of the cost per year for a full time worker who drives (a)) a battery electric car or (b) a plug-in hybrid car living in the town of Huntly in Aberdeenshire to commute to Aberdeen City from April 2028.
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.
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. The rate will be set at 1.5p per mile for plug-in hybrids, recognising that they will continue to pay fuel duty on miles driven in petrol mode.
An average EV driver driving 8,000 miles per year will pay around £240 per year or £20 per month.
Asked by: Harriet Cross (Conservative - Gordon and Buchan)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if she will make an estimate of the number of jobs that will be lost from the North Sea oil and gas sector, from both operator and supply chain companies, in (a) 2026, (b) 2027, (c) 2028, (d) 2029 and (e) 2030 due to the Energy Profits Levy remaining in place until 2030.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Energy Profits Levy (EPL) was introduced in 2022 by the previous government. The government considered the impact of the extension to the EPL until 31 March 2030, announced at Autumn Budget 2024, on the economy, including investment. The summary of impacts for the extension and other EPL reforms announced at Autumn Budget 2024 can be found here: https://www.gov.uk/government/publications/energy-profits-levy-reforms-2024.
Employment levels in the oil and gas sector depend on a wide range of factors including global commodity prices, aggregate investment levels and exploration and development activity.
The government is committed to supporting North Sea workers and communities to transition and take advantage of the growth opportunities in clean energy. That is why the North Sea Future Plan, published at Autumn Budget 2025, announced a new Jobs Brokerage Service offering end-to-end career transition support for oil and gas workers. Earlier in October the government also published the Clean Energy Jobs Plan which sets out cross-cutting actions to deliver the skilled workforce needed to make Britain a clean energy superpower, including delivering Clean Power 2030. As part of the Plan, £20 million of funding was announced for the Oil and Gas Transition Training Fund to support workers to retrain and access clean energy roles.
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 Energy Profits Levy remaining in place until 2030 on trends in the levels of employment in (a) operators and (b) supply chain companies in the North Sea oil and gas sector in each year inclusive between 2026 and 2030.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Energy Profits Levy (EPL) was introduced in 2022 by the previous government. The government considered the impact of the extension to the EPL until 31 March 2030, announced at Autumn Budget 2024, on the economy, including investment. The summary of impacts for the extension and other EPL reforms announced at Autumn Budget 2024 can be found here: https://www.gov.uk/government/publications/energy-profits-levy-reforms-2024.
Employment levels in the oil and gas sector depend on a wide range of factors including global commodity prices, aggregate investment levels and exploration and development activity.
The government is committed to supporting North Sea workers and communities to transition and take advantage of the growth opportunities in clean energy. That is why the North Sea Future Plan, published at Autumn Budget 2025, announced a new Jobs Brokerage Service offering end-to-end career transition support for oil and gas workers. Earlier in October the government also published the Clean Energy Jobs Plan which sets out cross-cutting actions to deliver the skilled workforce needed to make Britain a clean energy superpower, including delivering Clean Power 2030. As part of the Plan, £20 million of funding was announced for the Oil and Gas Transition Training Fund to support workers to retrain and access clean energy roles.
Asked by: Harriet Cross (Conservative - Gordon and Buchan)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, when her Department plans to publish its response to proposals submitted by the fuels sector on the inclusion of refined oil products in the scope of the UK Carbon Border Adjustment Mechanism.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
From 2027, the Carbon Border Adjustment Mechanism (CBAM) will apply to imported goods from the aluminium, cement, fertiliser, hydrogen, and iron & steel sectors. When considering which sectors should be included in the scope of the CBAM, the government looked primarily at three factors: inclusion in the UK Emissions Trading Scheme (ETS), carbon leakage risk, and feasibility and effectiveness of applying the CBAM.
Whilst the refining of fuel is within scope of the UK ETS and is considered at risk of carbon leakage, there are concerns about the sector’s ability to ascertain the carbon content of imported goods at a product level due to high levels of co-production in the sector. Therefore, refined oil products will not be included in the scope of the CBAM from January 2027.
The sectoral scope of the CBAM will be kept under review beyond 2027 as new evidence comes to light to reflect methodological and technological advances.
Asked by: Harriet Cross (Conservative - Gordon and Buchan)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what progress her Department has made on considering the inclusion of refined oil products in the scope of the UK Carbon Border Adjustment Mechanism.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
From 2027, the Carbon Border Adjustment Mechanism (CBAM) will apply to imported goods from the aluminium, cement, fertiliser, hydrogen, and iron & steel sectors. When considering which sectors should be included in the scope of the CBAM, the government looked primarily at three factors: inclusion in the UK Emissions Trading Scheme (ETS), carbon leakage risk, and feasibility and effectiveness of applying the CBAM.
Whilst the refining of fuel is within scope of the UK ETS and is considered at risk of carbon leakage, there are concerns about the sector’s ability to ascertain the carbon content of imported goods at a product level due to high levels of co-production in the sector. Therefore, refined oil products will not be included in the scope of the CBAM from January 2027.
The sectoral scope of the CBAM will be kept under review beyond 2027 as new evidence comes to light to reflect methodological and technological advances.
Asked by: Harriet Cross (Conservative - Gordon and Buchan)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of a lifetime gift cap on the ability of family (a) farms and (b) businesses to mitigate changes to (i) Agricultural and (ii) Business Property Relief.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
There is no lifetime cap on gifts for inheritance tax purposes. Information on the rules is available at www.gov.uk/inheritance-tax/gifts.
The Chancellor of the Exchequer makes tax policy decisions at fiscal events and the Government does not comment on speculation around future changes to tax policy.
Asked by: Harriet Cross (Conservative - Gordon and Buchan)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether organisations representing the (a) agricultural and (b) small business sectors have been consulted on the potential introduction of a lifetime cap on gifts for inheritance tax.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
There is no lifetime cap on gifts for inheritance tax purposes. Information on the rules is available at www.gov.uk/inheritance-tax/gifts.
The Chancellor of the Exchequer makes tax policy decisions at fiscal events and the Government does not comment on speculation around future changes to tax policy.