Asked by: Sorcha Eastwood (Alliance - Lagan Valley)
Question to the Department for Work and Pensions:
To ask the Secretary of State for Work and Pensions, if he will take steps to ensure parity of baseline parental leave rights, including the standard two-week entitlement, for parents regardless of their partner’s leave arrangements.
Answered by Andrew Western - Minister of State (Department for Work and Pensions)
The Government is undertaking a Review of Parental Leave and Pay, which provides an important opportunity to consider whether the current system meets the needs of modern working families, including those who are self-employed.
The Review will conclude in early 2027, at which point the Government will set out its findings and next steps for any potential reforms.
Some employers choose to offer more than the statutory minimum pay, sometimes referred to as ‘occupational’ or ‘contractual’ parental pay. This is a matter between employers and employees.
Asked by: Sorcha Eastwood (Alliance - Lagan Valley)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether she plans to introduce an indexation mechanism linking the Approved Mileage Allowance Payment rate to (a) inflation and (b) motoring cost indices.
Answered by Dan Tomlinson - Exchequer Secretary (Cabinet Office) (Jointly with HM Treasury)
Approved Mileage Allowance Payments (AMAPs) are used by employers to reimburse an employee's expenses for business mileage in their private vehicle. The AMAP rate is advisory, so employers can choose to pay more or less than the advisory rate. Employees reimbursed less than the AMAP rate may be able to claim tax relief on the difference, depending on their circumstances. Amounts reimbursed over the AMAP rate are classed as earnings and subject to Income Tax.
In recognition of the pressures facing drivers, the Government announced in May the first uprating of these rates since 2011, backdated to April 2026. For 2026/27, mileage rates for cars and vans will increase from 45p to 55p per mile for the first 10,000 miles annually, followed by 25p per mile thereafter. These rates are UK-wide so apply to Northern Ireland.
The 25p per mile rate for mileage above 10,000 miles remains unchanged, reflecting that the average motorist drives fewer than 10,000 miles for work and the need to balance targeted support with overall fiscal responsibility. Employees can also claim an additional 5p per mile for each fellow employee transported. Mileage rates for other vehicles, including motorcycles, remain unchanged.
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. More broadly, the Government annually reviews the rates and thresholds of taxes and reliefs to ensure that they are appropriate and reflect the current state of the economy.
Asked by: Sorcha Eastwood (Alliance - Lagan Valley)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment she has made of the adequacy of the Approved Mileage Allowance Payment rate.
Answered by Dan Tomlinson - Exchequer Secretary (Cabinet Office) (Jointly with HM Treasury)
Approved Mileage Allowance Payments (AMAPs) are used by employers to reimburse an employee's expenses for business mileage in their private vehicle. The AMAP rate is advisory, so employers can choose to pay more or less than the advisory rate. Employees reimbursed less than the AMAP rate may be able to claim tax relief on the difference, depending on their circumstances. Amounts reimbursed over the AMAP rate are classed as earnings and subject to Income Tax.
In recognition of the pressures facing drivers, the Government announced in May the first uprating of these rates since 2011, backdated to April 2026. For 2026/27, mileage rates for cars and vans will increase from 45p to 55p per mile for the first 10,000 miles annually, followed by 25p per mile thereafter. These rates are UK-wide so apply to Northern Ireland.
The 25p per mile rate for mileage above 10,000 miles remains unchanged, reflecting that the average motorist drives fewer than 10,000 miles for work and the need to balance targeted support with overall fiscal responsibility. Employees can also claim an additional 5p per mile for each fellow employee transported. Mileage rates for other vehicles, including motorcycles, remain unchanged.
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. More broadly, the Government annually reviews the rates and thresholds of taxes and reliefs to ensure that they are appropriate and reflect the current state of the economy.
Asked by: Sorcha Eastwood (Alliance - Lagan Valley)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if she will make an assessment of the potential impact of the Approved Mileage Allowance Payment rate on small and medium-sized enterprises and mobile workers in rural regions, including in Northern Ireland.
Answered by Dan Tomlinson - Exchequer Secretary (Cabinet Office) (Jointly with HM Treasury)
Approved Mileage Allowance Payments (AMAPs) are used by employers to reimburse an employee's expenses for business mileage in their private vehicle. The AMAP rate is advisory, so employers can choose to pay more or less than the advisory rate. Employees reimbursed less than the AMAP rate may be able to claim tax relief on the difference, depending on their circumstances. Amounts reimbursed over the AMAP rate are classed as earnings and subject to Income Tax.
In recognition of the pressures facing drivers, the Government announced in May the first uprating of these rates since 2011, backdated to April 2026. For 2026/27, mileage rates for cars and vans will increase from 45p to 55p per mile for the first 10,000 miles annually, followed by 25p per mile thereafter. These rates are UK-wide so apply to Northern Ireland.
The 25p per mile rate for mileage above 10,000 miles remains unchanged, reflecting that the average motorist drives fewer than 10,000 miles for work and the need to balance targeted support with overall fiscal responsibility. Employees can also claim an additional 5p per mile for each fellow employee transported. Mileage rates for other vehicles, including motorcycles, remain unchanged.
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. More broadly, the Government annually reviews the rates and thresholds of taxes and reliefs to ensure that they are appropriate and reflect the current state of the economy.
Asked by: Sorcha Eastwood (Alliance - Lagan Valley)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether her officials have had discussions with colleagues in the Northern Ireland Office on the adequacy of the Approved Mileage Allowance Payment rate of 45 pence per mile.
Answered by Dan Tomlinson - Exchequer Secretary (Cabinet Office) (Jointly with HM Treasury)
Approved Mileage Allowance Payments (AMAPs) are used by employers to reimburse an employee's expenses for business mileage in their private vehicle. The AMAP rate is advisory, so employers can choose to pay more or less than the advisory rate. Employees reimbursed less than the AMAP rate may be able to claim tax relief on the difference, depending on their circumstances. Amounts reimbursed over the AMAP rate are classed as earnings and subject to Income Tax.
In recognition of the pressures facing drivers, the Government announced in May the first uprating of these rates since 2011, backdated to April 2026. For 2026/27, mileage rates for cars and vans will increase from 45p to 55p per mile for the first 10,000 miles annually, followed by 25p per mile thereafter. These rates are UK-wide so apply to Northern Ireland.
The 25p per mile rate for mileage above 10,000 miles remains unchanged, reflecting that the average motorist drives fewer than 10,000 miles for work and the need to balance targeted support with overall fiscal responsibility. Employees can also claim an additional 5p per mile for each fellow employee transported. Mileage rates for other vehicles, including motorcycles, remain unchanged.
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. More broadly, the Government annually reviews the rates and thresholds of taxes and reliefs to ensure that they are appropriate and reflect the current state of the economy.
Asked by: Sorcha Eastwood (Alliance - Lagan Valley)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment she has made of the impact of excluding postgraduate stipends from the definition of qualifying income for Tax-Free Childcare on families where one parent is undertaking doctoral research funded by a government department.
Answered by Lucy Rigby - Economic Secretary (HM Treasury)
Tax-Free Childcare (TFC) is designed to help parents cover childcare costs so they can enter work, stay in employment, or increase their working hours. As a result, eligibility is based on income from paid work: each parent is generally expected to earn at least the equivalent of 16 hours per week at the National Minimum or National Living Wage through employment or self-employment.
Consistent with this objective, TFC is not available for those engaged solely in unpaid activities such as full-time education or training. PhD stipends are generally designed to cover living expenses during a period of study and research, rather than to remunerate employment. Consequently, HMRC does not treat stipends as taxable earnings, and they are not subject to Income Tax or National Insurance. As they are not treated as earned income, these stipends do not count towards the minimum earnings threshold for TFC. Therefore, individuals whose main source of support is a PhD stipend are not eligible for the scheme.
Asked by: Sorcha Eastwood (Alliance - Lagan Valley)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether she has had discussions with the Northern Ireland Executive regarding the eligibility criteria for the Northern Ireland Childcare Subsidy Scheme as it applies to PhD students whose stipends are not classified as income for Tax-Free Childcare purposes.
Answered by Lucy Rigby - Economic Secretary (HM Treasury)
Tax-Free Childcare (TFC) is designed to help parents cover childcare costs so they can enter work, stay in employment, or increase their working hours. As a result, eligibility is based on income from paid work: each parent is generally expected to earn at least the equivalent of 16 hours per week at the National Minimum or National Living Wage through employment or self-employment.
Consistent with this objective, TFC is not available for those engaged solely in unpaid activities such as full-time education or training. PhD stipends are generally designed to cover living expenses during a period of study and research, rather than to remunerate employment. Consequently, HMRC does not treat stipends as taxable earnings, and they are not subject to Income Tax or National Insurance. As they are not treated as earned income, these stipends do not count towards the minimum earnings threshold for TFC. Therefore, individuals whose main source of support is a PhD stipend are not eligible for the scheme.