Asked by: Michelle Scrogham (Labour - Barrow and Furness)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment his Department has made of whether the receipts and expenditure method used to determine the rateable value of renewable energy generation assets, including hydroelectric schemes, supports the Government's clean power mission.
Answered by James Murray - Financial Secretary to the Treasury and Paymaster General
At the Budget 2025, the Valuation Office announced updated property values from the 2026 revaluation. This revaluation is the first since pandemic, which has led to significant increases in rateable values for some properties.
The Valuation Office's statutory role is to determine a Rateable Value (a rental value) of every non-domestic property in England and Wales. In assessing the value, the Valuation Office will take into account all the inherent qualities of the property and the existing legislation at the valuation date. The Valuation Office adopts a range of professionally recognised valuation methods to do this, including Receipts & Expenditure and market rental evidence.
The Government makes use of a range of levers to deliver on our ambitious plan to decarbonise our electricity system and support energy infrastructure. This includes the Contracts for Difference scheme, which some hydroelectric schemes are eligible for, where the Government delivered the most successful renewables auction in history last year by contracting a record-breaking 8.4 gigawatts of offshore wind. The Government is committed to working with the private sector to radically increase investment in the clean energy sector to accelerate deployment of onshore wind, solar power, and offshore wind.
Asked by: Michelle Scrogham (Labour - Barrow and Furness)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how many Loan Charge cases remain open with HMRC for the latest date for which figures are available.
Answered by James Murray - Financial Secretary to the Treasury and Paymaster General
As of March 2025, HM Revenue and Customs estimates that approximately 32,000 individuals and 5,000 employers have liabilities that have not been paid in full and are therefore considered to be in scope of the review. Some taxpayers will have more than one liability.
The Government commissioned an independent review of the loan charge to bring the matter to a close for those who have not settled and paid their loan charge liabilities. The Government accepted all but one of the independent review’s recommendations and in some cases is going further. Around a third of people will have their liabilities written off entirely. Most will see reductions in their liabilities of at least 50%.
The legislation for the Loan Charge Settlement Scheme came into force on the 05 August 2026, HMRC is now writing to customers inviting them to settle under the new settlement scheme.
Asked by: Michelle Scrogham (Labour - Barrow and Furness)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether she plans to introduce an essential user rebate on fuel costs for haulage, van and coach operators, in addition to the recent extension of the fuel duty freeze and the 12‑month Vehicle Excise Duty holiday.
Answered by Dan Tomlinson - Exchequer Secretary (Cabinet Office) (Jointly with HM Treasury)
The Government keeps all taxes under review and will continue to monitor the situation and make the necessary decisions to help protect households and businesses from price increases from the conflict in the Middle East. The Government’s priorities will continue to be helping families with the cost of living, including through protecting the public finances to support the Bank of England with its role in keeping inflation as low as possible
In addition to the recent extension of the fuel duty freeze and the 12-month Vehicle Excise Duty holiday for HGV's, the Government also announced the first uprating of mileage rates for employees using their own vehicle for work and the self-employed who use the simplified expenses rates, back-dated to April, recognising pressures facing these drivers. Mileage rates for cars and vans will increase for2026/27 from 45p to 55p for the first 10,000 miles, and 25p thereafter, with effect from 6 April 2026. Looking ahead and beyond 2026/27, the Government has already committed to a review of these rates and will set this out at the Budget.
Asked by: Michelle Scrogham (Labour - Barrow and Furness)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of (a) freezing fuel duty and (b) the introduction of a 12-month Vehicle Excise Duty for heavy good vehicles on the road haulage sector; and what assessment she has made of the potential merits of introducing (a) an essential user rebate and (b) further targeted support for the sector.
Answered by Dan Tomlinson - Exchequer Secretary (Cabinet Office) (Jointly with HM Treasury)
On 20 May the Government announced a package worth around £600m, which combines broad support with targeted support for sectors most exposed to and affected by higher fuel prices.
Concerning the broad support, the temporary 5p per litre fuel duty cut will be extended until the end of the year, providing certainty to motorists and other road users. Taken together, fuel duty freezes since 2025 will save the average HGV over £2,000, or 11p per litre. Further information on the impacts of the amended fuel duty rates is available on GOV.UK.
The 12-month holiday from Vehicle Excise Duty for the majority of heavy goods vehicles (HGVs) will save a typical HGV £600 on top of savings from the fuel duty freeze. This targeted support recognises the key role the sector plays in transporting goods across the UK and their exposure to pump prices.
The Government keeps all taxes under review and will continue to monitor the situation and make the necessary decisions to help protect the haulage sector from price increases stemming from the conflict in the Middle East.
Asked by: Michelle Scrogham (Labour - Barrow and Furness)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what progress her Department has made on reforming the business rates system to support small businesses and maintain community infrastructure in rural areas.
Answered by Dan Tomlinson - Exchequer Secretary (Cabinet Office) (Jointly with HM Treasury)
Rural Rate Relief (RRR) provides 100 per cent business rates relief for certain properties that are based in eligible rural areas with populations below 3,000.
At the Budget, the Valuation Office announced updated property values from the 2026 revaluation. This revaluation is the first since pandemic, which has led to significant increases in rateable values for some properties.
In recognition of the impact of the revaluation on bills, the Government has introduced a support package worth £4.3 billion to protect against ratepayers seeing large overnight increases in bills. This includes the Supporting Small Business scheme, which supports ratepayers who have lost eligibility for certain reliefs, including RRR. This means most properties seeing increases have them capped at 15% or less in 2026/27, or £800 for the smallest.
More broadly, the Government has introduced new permanently lower multipliers for eligible retail, hospitality and leisure properties. The Government has also introduced a 1-year 15 per cent relief for all pubs and live music venues in 2026/27, on top of the existing support package announced at the Budget. For the following two years, their bills will be frozen in real terms.
Around a third of properties pay no business rates as they receive 100 per cent Small Business Rate Relief (SBRR), with an additional 85,000 benefitting from reduced bills as this relief tapers. At the Budget, the Government introduced an additional two years of SBRR for businesses expanding into a second property to support small businesses to grow and expand.
Asked by: Michelle Scrogham (Labour - Barrow and Furness)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether her Department has considered introducing tapered arrangements for Rural Rate Relief to mitigate the loss of relief where rateable values increase marginally above the eligibility threshold.
Answered by Dan Tomlinson - Exchequer Secretary (Cabinet Office) (Jointly with HM Treasury)
Rural Rate Relief (RRR) provides 100 per cent business rates relief for certain properties that are based in eligible rural areas with populations below 3,000.
At the Budget, the Valuation Office announced updated property values from the 2026 revaluation. This revaluation is the first since pandemic, which has led to significant increases in rateable values for some properties.
In recognition of the impact of the revaluation on bills, the Government has introduced a support package worth £4.3 billion to protect against ratepayers seeing large overnight increases in bills. This includes the Supporting Small Business scheme, which supports ratepayers who have lost eligibility for certain reliefs, including RRR. This means most properties seeing increases have them capped at 15% or less in 2026/27, or £800 for the smallest.
More broadly, the Government has introduced new permanently lower multipliers for eligible retail, hospitality and leisure properties. The Government has also introduced a 1-year 15 per cent relief for all pubs and live music venues in 2026/27, on top of the existing support package announced at the Budget. For the following two years, their bills will be frozen in real terms.
Around a third of properties pay no business rates as they receive 100 per cent Small Business Rate Relief (SBRR), with an additional 85,000 benefitting from reduced bills as this relief tapers. At the Budget, the Government introduced an additional two years of SBRR for businesses expanding into a second property to support small businesses to grow and expand.
Asked by: Michelle Scrogham (Labour - Barrow and Furness)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment she has made of the impact of the most recent business rates revaluation on small rural businesses in receipt of Rural Rate Relief, with particular reference to community pubs.
Answered by Dan Tomlinson - Exchequer Secretary (Cabinet Office) (Jointly with HM Treasury)
Rural Rate Relief (RRR) provides 100 per cent business rates relief for certain properties that are based in eligible rural areas with populations below 3,000.
At the Budget, the Valuation Office announced updated property values from the 2026 revaluation. This revaluation is the first since pandemic, which has led to significant increases in rateable values for some properties.
In recognition of the impact of the revaluation on bills, the Government has introduced a support package worth £4.3 billion to protect against ratepayers seeing large overnight increases in bills. This includes the Supporting Small Business scheme, which supports ratepayers who have lost eligibility for certain reliefs, including RRR. This means most properties seeing increases have them capped at 15% or less in 2026/27, or £800 for the smallest.
More broadly, the Government has introduced new permanently lower multipliers for eligible retail, hospitality and leisure properties. The Government has also introduced a 1-year 15 per cent relief for all pubs and live music venues in 2026/27, on top of the existing support package announced at the Budget. For the following two years, their bills will be frozen in real terms.
Around a third of properties pay no business rates as they receive 100 per cent Small Business Rate Relief (SBRR), with an additional 85,000 benefitting from reduced bills as this relief tapers. At the Budget, the Government introduced an additional two years of SBRR for businesses expanding into a second property to support small businesses to grow and expand.
Asked by: Michelle Scrogham (Labour - Barrow and Furness)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how the effectiveness of existing support schemes, including the Supporting Small Business scheme, is being evaluated in relation to businesses that have lost eligibility for Rural Rate Relief following revaluation.
Answered by Dan Tomlinson - Exchequer Secretary (Cabinet Office) (Jointly with HM Treasury)
Rural Rate Relief (RRR) provides 100 per cent business rates relief for certain properties that are based in eligible rural areas with populations below 3,000.
At the Budget, the Valuation Office announced updated property values from the 2026 revaluation. This revaluation is the first since pandemic, which has led to significant increases in rateable values for some properties.
In recognition of the impact of the revaluation on bills, the Government has introduced a support package worth £4.3 billion to protect against ratepayers seeing large overnight increases in bills. This includes the Supporting Small Business scheme, which supports ratepayers who have lost eligibility for certain reliefs, including RRR. This means most properties seeing increases have them capped at 15% or less in 2026/27, or £800 for the smallest.
More broadly, the Government has introduced new permanently lower multipliers for eligible retail, hospitality and leisure properties. The Government has also introduced a 1-year 15 per cent relief for all pubs and live music venues in 2026/27, on top of the existing support package announced at the Budget. For the following two years, their bills will be frozen in real terms.
Around a third of properties pay no business rates as they receive 100 per cent Small Business Rate Relief (SBRR), with an additional 85,000 benefitting from reduced bills as this relief tapers. At the Budget, the Government introduced an additional two years of SBRR for businesses expanding into a second property to support small businesses to grow and expand.