Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of the proposed reforms in the Consultation on Reform of Landfill Tax in England and Northern Ireland, published on 28 April 2025 on costs to the average UK infrastructure project.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The government consulted on proposals for reform of Landfill Tax on 28 April following a call for evidence in 2021. The consultation closed on 28 July, and the government is currently considering responses.

As part of the consultation, the Government has received a wide range of views from stakeholders, including representatives from the construction sector. Reducing the amount of waste material sent to landfill remains a key environmental objective, supporting the transition to a circular economy. The government recently published a 10-year infrastructure strategy that set out the government’s long-term plan for economic, housing and social infrastructure to drive growth.

The Government will continue to work across government and engage with stakeholders, including the National Infrastructure and Service Transformation Authority, to assess the potential impacts on infrastructure projects. This approach will ensure that infrastructure delivery is supported while advancing circular economy objectives.

The government will respond to the consultation in due course.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what recent assessment she has made of the potential impact of the proposed abolition of the lower rate of Landfill Tax, included in the Consultation on Reform of Landfill Tax in England and Northern Ireland, published on 28 April 2025 on costs to (a) households and (b) the construction industry.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The government consulted on proposals for reform of Landfill Tax on 28 April following a call for evidence in 2021. The consultation closed on 28 July, and the government is currently considering responses.

As part of the consultation, the Government has received a wide range of views from stakeholders, including representatives from the construction sector. Reducing the amount of waste material sent to landfill remains a key environmental objective, supporting the transition to a circular economy. The government recently published a 10-year infrastructure strategy that set out the government’s long-term plan for economic, housing and social infrastructure to drive growth.

The Government will continue to work across government and engage with stakeholders, including the National Infrastructure and Service Transformation Authority, to assess the potential impacts on infrastructure projects. This approach will ensure that infrastructure delivery is supported while advancing circular economy objectives.

The government will respond to the consultation in due course.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what recent assessment she has made of the potential impact of the proposed reforms in the Consultation on Reform of Landfill Tax in England and Northern Ireland, published on 28 April 2025 on UK infrastructure projects.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The government consulted on proposals for reform of Landfill Tax on 28 April following a call for evidence in 2021. The consultation closed on 28 July, and the government is currently considering responses.

As part of the consultation, the Government has received a wide range of views from stakeholders, including representatives from the construction sector. Reducing the amount of waste material sent to landfill remains a key environmental objective, supporting the transition to a circular economy. The government recently published a 10-year infrastructure strategy that set out the government’s long-term plan for economic, housing and social infrastructure to drive growth.

The Government will continue to work across government and engage with stakeholders, including the National Infrastructure and Service Transformation Authority, to assess the potential impacts on infrastructure projects. This approach will ensure that infrastructure delivery is supported while advancing circular economy objectives.

The government will respond to the consultation in due course.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of the proposed reforms in the Consultation on Reform of Landfill Tax in England and Northern Ireland, published on 28 April 2025 on the Government’s housebuilding target.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The government consulted on proposals for reform of Landfill Tax on 28 April following a call for evidence in 2021. The consultation closed on 28 July, and the government is currently considering responses.

The government is committed to delivering 1.5 million homes over 5 years as set out in the Plan for Change. The government are working with the Department for Housing, Communities and Local Government to assess these impacts and is considering the potential impacts of proposed Landfill Tax reforms on housing delivery and government targets.

The government will respond to the consultation in due course.

Question to the Department for Education:

To ask the Secretary of State for Education, whether her Department’s Spending Review settlement includes funding for a multi-year extension to the Holiday activities and food programme.

Answered by Olivia Bailey - Parliamentary Under-Secretary of State (Department for Education) (Equalities)

Through our Plan for Change, we are committed to giving every child the best start in life. On 28 August 2025 we confirmed over £600 million for the holiday activities and food (HAF) programme for the next three financial years (from 2026/27) which equates to just over £200 million each year.

Question to the Cabinet Office:

To ask the Minister for the Cabinet Office, whether the former Deputy Prime Minister has received a Ministerial severance payment.

Answered by Nick Thomas-Symonds - Paymaster General and Minister for the Cabinet Office

On 21 July 2025, this Government announced reforms to Ministerial severance pay to ensure severance payments are proportionate and fair. These changes came into effect from 13 October. Before this, decisions as to whether a Minister accepted a severance payment were for the outgoing minister, in line with the practice of previous administrations.

Details of ministerial severance payments are published in the relevant department’s annual report and accounts.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will take steps to prevent people who owe no tax from being charged HMRC late-filing penalties.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The tax system contains obligations, set out in law, to ensure that HMRC can collect the correct tax to fund vital public services. HMRC is bound by law to apply penalties where customers do not meet these obligations. Penalties also help to reassure customers who comply with their obligations that HMRC are applying the rules fairly and consistently.

For Self Assessment (SA), HMRC requires the information from customers in their tax returns to determine whether they have Income Tax to pay. Even if a customer has no tax to pay, the information provided can ensure taxpayers receive the benefits to which they are entitled, such as Tax-Free Childcare. The current policy and legislation on SA penalties has been in place since 2011.

The government will soon introduce a new penalty regime for late filing of SA returns and late payment of income tax. As well as reducing the penalties a customer can accumulate for filing late, this will introduce a further safeguard so people will not receive a financial penalty for a single failure to file on time. The penalties will focus on people who repeatedly file late.

Where HMRC charges a penalty, a customer can appeal. HMRC will cancel any penalties where they accept that a taxpayer no longer needs to be in SA or has a reasonable excuse for not filing their return on time.

HMRC regularly reviews its guidance and communications, including making it easier for customers to explain why they were unable to file their return and to inform HMRC if they no longer need to be in SA.

HMRC has dedicated support in place for those facing personal difficulties and encourages anyone struggling to meet their obligations to contact them as soon as possible by phone or online.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will make an assessment of the potential merits of (a) abolishing and (b) capping the penalty for a single missed tax return for people earning less than £50,000.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The tax system contains obligations, set out in law, to ensure that HMRC can collect the correct tax to fund vital public services. HMRC is bound by law to apply penalties where customers do not meet these obligations. Penalties also help to reassure customers who comply with their obligations that HMRC are applying the rules fairly and consistently.

For Self Assessment (SA), HMRC requires the information from customers in their tax returns to determine whether they have Income Tax to pay. Even if a customer has no tax to pay, the information provided can ensure taxpayers receive the benefits to which they are entitled, such as Tax-Free Childcare. The current policy and legislation on SA penalties has been in place since 2011.

The government will soon introduce a new penalty regime for late filing of SA returns and late payment of income tax. As well as reducing the penalties a customer can accumulate for filing late, this will introduce a further safeguard so people will not receive a financial penalty for a single failure to file on time. The penalties will focus on people who repeatedly file late.

Where HMRC charges a penalty, a customer can appeal. HMRC will cancel any penalties where they accept that a taxpayer no longer needs to be in SA or has a reasonable excuse for not filing their return on time.

HMRC regularly reviews its guidance and communications, including making it easier for customers to explain why they were unable to file their return and to inform HMRC if they no longer need to be in SA.

HMRC has dedicated support in place for those facing personal difficulties and encourages anyone struggling to meet their obligations to contact them as soon as possible by phone or online.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential merits of reviewing HMRC late-filing penalties.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

The tax system contains obligations, set out in law, to ensure that HMRC can collect the correct tax to fund vital public services. HMRC is bound by law to apply penalties where customers do not meet these obligations. Penalties also help to reassure customers who comply with their obligations that HMRC are applying the rules fairly and consistently.

For Self Assessment (SA), HMRC requires the information from customers in their tax returns to determine whether they have Income Tax to pay. Even if a customer has no tax to pay, the information provided can ensure taxpayers receive the benefits to which they are entitled, such as Tax-Free Childcare. The current policy and legislation on SA penalties has been in place since 2011.

The government will soon introduce a new penalty regime for late filing of SA returns and late payment of income tax. As well as reducing the penalties a customer can accumulate for filing late, this will introduce a further safeguard so people will not receive a financial penalty for a single failure to file on time. The penalties will focus on people who repeatedly file late.

Where HMRC charges a penalty, a customer can appeal. HMRC will cancel any penalties where they accept that a taxpayer no longer needs to be in SA or has a reasonable excuse for not filing their return on time.

HMRC regularly reviews its guidance and communications, including making it easier for customers to explain why they were unable to file their return and to inform HMRC if they no longer need to be in SA.

HMRC has dedicated support in place for those facing personal difficulties and encourages anyone struggling to meet their obligations to contact them as soon as possible by phone or online.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of the proposed higher business rates multiplier on employment in the retail sector.

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.

As set out at Autumn Budget 2024, the Government will introduce permanently lower tax rates for retail, hospitality, and leisure (RHL) properties with ratable values (RVs) below £500,000 from 2026-27. This permanent tax cut will ensure they benefit from much-needed certainty and support.

This tax cut must be sustainably funded, and so the Government will introduce a higher rate on the most valuable properties in 2026/27 - those with RVs of £500,000 and above. These represent less than one per cent of all properties, but cover the majority of large distribution warehouses, including those used by online giants.

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 and 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.

Question to the Department for Energy Security & Net Zero:

To ask the Secretary of State for Energy Security and Net Zero, what discussions his Department has had with Island Green Power on the proposed plans for The Droves Solar Farm; and if he will publish (a) the minutes and (b) the agenda of any such meetings.

Answered by Michael Shanks - Minister of State (Department for Energy Security and Net Zero)

Details of Ministers' and Permanent Secretaries' meetings with external individuals and organisations are published quarterly in arrears on GOV.UK.

Question to the Department of Health and Social Care:

To ask the Secretary of State for Health and Social Care, pursuant to the Answer of 29 January 2025 to Question 25328 on the Queen Elizabeth Hospital King's Lynn, whether he has received a copy of the report; and, with reference to his Department policy paper entitled New Hospital Programme; plan for implementation, published on 20 January 2025, what his planned timetable is for the publication of the site-by-site report of the RAAC hospitals.

Answered by Karin Smyth - Minister of State (Department of Health and Social Care)

The safety of staff and patients at the seven predominantly reinforced autoclaved aerated concrete (RAAC) hospitals remains our utmost priority.

The completion date for the report has been extended to ensure a detailed understanding of the complex data and issues considered, including the RAAC condition, planned and current mitigations, and the remaining expected life of the hospital sites. By building a better understanding, we can support each scheme to move forward more effectively. We expect the report will be complete this year. A decision has not yet been taken regarding the publication of the report.

In the interim, the seven predominantly RAAC hospitals continue their programme of RAAC mitigation works and the plans for the replacement hospitals continue at pace.