Asked by: Rupert Lowe (Independent - Great Yarmouth)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what estimate she has made of the cost to the economy of compliance with VAT regulations for small businesses.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
VAT is a broad-based tax on consumption, and the 20 per cent standard rate applies to most goods and services. The UK’s VAT rate of 20 per cent is close to the OECD average of 19.3 per cent. The UK has a higher VAT registration threshold than any EU country and the joint highest in the OECD, at £90,000. This keeps the majority of small businesses out of the VAT regime altogether.
Asked by: Rupert Lowe (Independent - Great Yarmouth)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what the average proportion of income paid in tax is for a full-time worker earning the national median salary.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
According to the Annual Survey of Hours and Earnings (ASHE) data, median gross annual earnings for full-time employees were £39,039 in April 2025. The average employee would pay the basic rate of income tax (20%) and 8% in National Insurance Contributions on all earnings above the tax-free Personal Allowance of £12,570.
Asked by: Rupert Lowe (Independent - Great Yarmouth)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how much her Department has spent on social media advertising by (a) influencer and (b) organisation in each of the last five financial years.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The department has spent £0 on social media advertising in the last 5 financial years.
Asked by: Rupert Lowe (Independent - Great Yarmouth)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what information her Department holds on (a) the average call answer time and (b) time spent on hold for people calling the HMRC employers general enquiries line in each of the last five years.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The below table provides the average call answer time (minutes: seconds) for HMRC’s employers helpline in each of the last five years:
Year | Total average over the year |
2020-21 | 09:07 |
2021-22 | 12:03 |
2022-23 | 16:03 |
2023-24 | 22:20 |
2024-25 | 26:32 |
Overall, HMRC’s telephony performance was better in 2024-25 compared to 2023-24. However, HMRC’s employer helpline was affected by industrial action from December 2024, and this impacted wait times. The industrial action concluded in June 2025 and calls to the employer helpline are now being answered more quickly compared to 2024-25.
The average time spent on hold measures when a call has been answered by an adviser and the individual has subsequently been put on hold.
The below table provides the average time spent on hold (minutes: seconds) for HMRC’s employers helpline in each of the last five years:
Year | Average time spent on hold |
2020-21 | This data is not available |
2021-22 | 02:00 |
2022-23 | 01:24 |
2023-24 | 01:35 |
2024-25 | 01:19 |
The below table provides the average call answer time (minutes: seconds) for HMRC’s Self Assessment helpline in each of the last five years:
Year | Total average over the year |
2020-21 | 15:12 |
2021-22 | 17:07 |
2022-23 | 25:14 |
2023-24 | 37:15 |
2024-25 | 23:40 |
Call volumes to HMRC vary widely throughout the year and wait times can increase during busy periods. Calls to the Self Assessment helpline were generally answered more quickly in 2024-25 compared to 2023-24.
The below table provides the average time spent on hold (minutes: seconds) for HMRC’s Self Assessment helpline in each of the last five years:
Year | Average time spent on hold (minutes: seconds) |
2020-21 | This data is not available |
2021-22 | 01:28 |
2022-23 | 01:39 |
2023-24 | 02:02 |
2024-25 | 02:04 |
Improving day-to-day performance is a key priority for HMRC.
In 2024-25, HMRC handled 71.5% of adviser attempts across their helplines and had an average call answer time of 18 minutes 38 seconds. So far this year (April – August 2025), they have handled 83.5% of adviser attempts and call wait times have decreased to 13 minutes 38 seconds.
Asked by: Rupert Lowe (Independent - Great Yarmouth)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what information her Department holds on the average (a) waiting time for people calling and (b) time spent on hold to the HMRC self-assessment line in each of the last five years.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The below table provides the average call answer time (minutes: seconds) for HMRC’s employers helpline in each of the last five years:
Year | Total average over the year |
2020-21 | 09:07 |
2021-22 | 12:03 |
2022-23 | 16:03 |
2023-24 | 22:20 |
2024-25 | 26:32 |
Overall, HMRC’s telephony performance was better in 2024-25 compared to 2023-24. However, HMRC’s employer helpline was affected by industrial action from December 2024, and this impacted wait times. The industrial action concluded in June 2025 and calls to the employer helpline are now being answered more quickly compared to 2024-25.
The average time spent on hold measures when a call has been answered by an adviser and the individual has subsequently been put on hold.
The below table provides the average time spent on hold (minutes: seconds) for HMRC’s employers helpline in each of the last five years:
Year | Average time spent on hold |
2020-21 | This data is not available |
2021-22 | 02:00 |
2022-23 | 01:24 |
2023-24 | 01:35 |
2024-25 | 01:19 |
The below table provides the average call answer time (minutes: seconds) for HMRC’s Self Assessment helpline in each of the last five years:
Year | Total average over the year |
2020-21 | 15:12 |
2021-22 | 17:07 |
2022-23 | 25:14 |
2023-24 | 37:15 |
2024-25 | 23:40 |
Call volumes to HMRC vary widely throughout the year and wait times can increase during busy periods. Calls to the Self Assessment helpline were generally answered more quickly in 2024-25 compared to 2023-24.
The below table provides the average time spent on hold (minutes: seconds) for HMRC’s Self Assessment helpline in each of the last five years:
Year | Average time spent on hold (minutes: seconds) |
2020-21 | This data is not available |
2021-22 | 01:28 |
2022-23 | 01:39 |
2023-24 | 02:02 |
2024-25 | 02:04 |
Improving day-to-day performance is a key priority for HMRC.
In 2024-25, HMRC handled 71.5% of adviser attempts across their helplines and had an average call answer time of 18 minutes 38 seconds. So far this year (April – August 2025), they have handled 83.5% of adviser attempts and call wait times have decreased to 13 minutes 38 seconds.
Asked by: Rupert Lowe (Independent - Great Yarmouth)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether (a) ministers and (b) special advisers from her Department have received briefings on analyses of (a) tax contributions and (b) benefits of people by (i) ethnicity, (ii) nationality and (iii) country of birth since 2020.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
HM Treasury does not routinely publish information which is released in response to Freedom of Information (FOI) requests. The FOI was answered in accordance with the Freedom of Information principles.
Asked by: Rupert Lowe (Independent - Great Yarmouth)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if she will publish the (a) figures, (b) charts and (c) underlying data tables on (i) income tax and (ii) indirect tax contributions by ethnicity referenced in her Department's Freedom of Information response FOI2025/18562.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
HM Treasury does not routinely publish information which is released in response to Freedom of Information (FOI) requests. The FOI was answered in accordance with the Freedom of Information principles.
Asked by: Rupert Lowe (Independent - Great Yarmouth)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what comparative assessment her Department has made of (a) tax and (b) benefit contributions of people by (i) nationality and (ii) country of birth since 2020.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
HM Treasury does not routinely publish information which is released in response to Freedom of Information (FOI) requests. The FOI was answered in accordance with the Freedom of Information principles.
Asked by: Rupert Lowe (Independent - Great Yarmouth)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether the Office for National Statistics has provided (a) data, (b) technical support and (c) modelling assistance her Department in connection with analyses of (i) tax contributions and (ii) benefit claims by (A) ethnicity, (B) nationality, and (C) country of birth.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Office for National Statistics (ONS) produces the Living Costs and Food survey which is one of the household microdata sets used regularly for analysis of tax and welfare measures by protected characteristics to fulfil the requirements under the Public Sector Equality Duty in the Equality Act 2010. The ONS has not provided any technical support or modelling assistance.
Asked by: Rupert Lowe (Independent - Great Yarmouth)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what recent estimate she has made of the number of farms that could be affected by proposed changes to inheritance tax.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The Government believes its reforms to agricultural property relief and business property relief from 6 April 2026 get the balance right between supporting farms and businesses, fixing the public finances, and funding public services. The reforms reduce the inheritance tax advantages available to owners of agricultural and business assets, but still mean those assets will be taxed at a much lower effective rate than most other assets. Despite a tough fiscal context, the Government will maintain very significant levels of relief from inheritance tax beyond what is available to others and compared to the position before 1992. Where inheritance tax is due, those liable for a charge can pay any liability on the relevant assets over 10 annual instalments, interest-free.
The Government has set out that the reforms are expected to result in up to 520 estates across the UK claiming agricultural property relief, including those also claiming business property relief, paying more inheritance tax in 2026-27. Almost three-quarters of estates claiming agricultural property relief, including those that also claim for business property relief, will not pay any more tax as a result of the changes in 2026-27, based on the latest available data.
The Government published a tax information and impact note on 21 July 2025 and this is available at www.gov.uk/government/publications/reforms-to-agricultural-property-relief-and-business-property-relief/agricultural-property-relief-and-business-property-relief-reforms.
The Government will invest more than £2.7 billion a year in sustainable farming and nature recovery from 2026-27 until 2028-29. This includes the largest financial investment into nature-friendly farming ever.