Asked by: Sammy Wilson (Democratic Unionist Party - East Antrim)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of the Remote Gaming Duty tax on reducing gambling related harm.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
At Budget 2025, the government announced a package of changes to gambling duties which will raise over £1 billion per year to support the public finances and forms part of our ambition to create a fair, modern and sustainable tax system.
Evidence shows that online slots and casino games have much higher proportions of problem gamblers. In recognition of this associated level of harm, the rate for Remote Gaming Duty will increase from 21% to 40% on 1 April 2026. The objective is to reduce the incentive for gambling operators to invest in or push people towards these more harmful forms of gambling.
Asked by: Sammy Wilson (Democratic Unionist Party - East Antrim)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether her Department plans to include the UK oil refining sector in the scope of the UK Carbon Border Adjustment Mechanism.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
As announced at Budget 2025, the government is considering the feasibility and impacts of including refined products in the Carbon Border Adjustment Mechanism (CBAM) in future. The government recognises that refineries play a role in energy security and the UK’s industrial base. Government Ministers are holding a roundtable with the refining sector this month and will also publish a call for evidence on the fuel sector shortly.
Asked by: Sammy Wilson (Democratic Unionist Party - East Antrim)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what progress she has made on considering the feasibility and impact of including refined products in the Carbon Border Adjustment Mechanism.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
As announced at Budget 2025, the government is considering the feasibility and impacts of including refined products in the Carbon Border Adjustment Mechanism (CBAM) in future. The government recognises that refineries play a role in energy security and the UK’s industrial base. Government Ministers are holding a roundtable with the refining sector this month and will also publish a call for evidence on the fuel sector shortly.
Asked by: Sammy Wilson (Democratic Unionist Party - East Antrim)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment she has made of the impact of current fuel duty rates on the road freight and logistics sector; and whether her Department plans to bring forward measures to reduce transport costs.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
At Budget 2025, the Government announced continued support for people and businesses by extending the temporary 5p fuel duty cut until the end of August 2026. Rates will then gradually return to previous levels. The planned increase in line with inflation for 2026-27 will not take place, with the government increasing fuel duty rates in line with RPI from April 2027. This will save the average van driver £100 next year compared to previous plans, and the average HGV driver more than £800.
The Government considers the impact of fuel duty on the economy, including households and businesses, with decisions on rates made at fiscal events.
Asked by: Sammy Wilson (Democratic Unionist Party - East Antrim)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what recent estimate she has made of the contribution of fuel duty to inflation and the cost of living; and whether she will review current rates in the context of wider price pressures.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
Pump prices are at their lowest levels since 2021, before Russia’s illegal invasion of Ukraine led to soaring prices and the introduction of a temporary 5p cut in fuel duty. At Budget 2025, the Government therefore announced continued support for people and businesses by extending the temporary 5p fuel duty cut until the end of August 2026. Rates will then gradually return to early 2022 levels. The planned increase in line with inflation for 2026-27 will not take place, with the government uprating fuel duty rates by RPI from April 2027. This will save the average car driver £49 next year compared to previous plans.
The Office for Budget Responsibility (OBR) set out the impact of policy measures on inflation in its Autumn Budget 2025 forecast, including fuel duty policy. The OBR forecast the fuel duty freeze extension will reduce CPI inflation by 0.13 percentage points in 2026/27.
The Chancellor asked departments to prioritise reducing inflation when developing policies for the Budget, ensuring decisions support stability and long-term growth. Considering all policies, including the impact of the fuel duty decision, the OBR expect Budget measures to reduce CPI inflation by 0.4 percentage points in 2026/27.
The Government considers the impact of fuel duty on the economy, including households and businesses, with decisions on rates made at fiscal events.
Asked by: Sammy Wilson (Democratic Unionist Party - East Antrim)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether she has made an assessment of the effectiveness of HMRC's approach to preventing (a) VAT and (b) duty evasion in the off-road motorcycle industry.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
HMRC collected a record £858.9 billion in taxes in 2024/25, an increase of 3.7% from the year before, which included £171.0 billion in VAT. HMRC has a strong track record in tackling all kinds of non-compliance. HMRC takes a risk-based and intelligence-led approach to enforcement and is continuously developing its capabilities to target and tackle all types of non-compliance. Assessments of the effectiveness of HMRC’s approach to prevent VAT and duty evasion are not available at that level of granularity.
Asked by: Sammy Wilson (Democratic Unionist Party - East Antrim)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what estimate her Department has made of the (a) VAT and (b) customs duty lost as a result of (i) undervaluation and (ii) misclassification of (A) imported off-road motorcycles and (B) related parts in each of the last five years.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
HMRC estimates the size of the tax gap, which is the difference between the amount of tax that should, in theory, be paid to HMRC, and what is actually paid. The tax gap statistics and details of the estimate methodologies are published annually and are available at:
Measuring tax gaps 2025 edition: tax gap estimates for 2023 to 2024 - GOV.UK
Estimates of the revenues lost from (i) undervaluation and (ii) misclassification of (A) imported off-road motorcycles and (B) related parts in each of the last five years are not available as the methodologies used in assessing the tax gap do not allow estimates to be made at such a granular level.
Asked by: Sammy Wilson (Democratic Unionist Party - East Antrim)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what progress has been made on the Loan Charge Review.
Answered by James Murray - Chief Secretary to the Treasury
The independent review of the Loan Charge is ongoing and will report in the summer. The Government will respond to the review by Autumn Budget 2025.
Asked by: Sammy Wilson (Democratic Unionist Party - East Antrim)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether she considered including the (a) role and (b) conduct of HMRC within the remit of the Independent Review of the Loan Charge.
Answered by James Murray - Chief Secretary to the Treasury
The Government has commissioned an independent review of the Loan Charge to help bring the matter to a close for those affected whilst ensuring fairness for all taxpayers.
The Government does not think it is right for people affected by the Loan Charge to have to wait years for any progress on bringing this matter to a close for them and has therefore ensured that the review has a focused remit, allowing it to report by this summer. The Government will respond by Autumn Budget 2025.