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 (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 (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 (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 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 (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 - Chief Secretary to the 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 - Chief Secretary to the 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 Department of Health and Social Care:
To ask the Secretary of State for Health and Social Care, what discussions his Department has had with NICE on the introduction of EURneffy for use in the emergency treatment of serious allergies.
Answered by Preet Kaur Gill - Parliamentary Under-Secretary (Department of Health and Social Care)
Following the approval of an adrenaline nasal spray by the Medicines and Healthcare products Regulatory Agency (MHRA) in July 2025, the Government is considering whether any amendments to Schedule 17 of the Human Medicines Regulations 2012 are appropriate. Any changes to access arrangements would represent an amendment to the current regulatory framework and would require consideration of patient safety and appropriate clinical use. Should changes be proposed, a public consultation would be undertaken.
The National Institute of Health and Care Excellence (NICE) has been notified of the considerations being made by the Department in this area. NICE is not currently considering producing guidance on EURneffy. NICE will continue to monitor new evidence on this topic, in line with its usual processes. NICE has met with the National Institute for Health and Care Research which has agreed to explore whether research on this topic would be feasible and, if so, what research programme it might be suited to.
There are no restrictions on accessing information on how to use adrenaline devices, whether by a medical professional or member of the public. Guidance from the MHRA on their website and on YouTube includes information on the correct use of adrenaline auto-injectors and what to do in an emergency, with further information available at the following two links:
https://www.youtube.com/watch?v=4vNR5N1-iBw
The manufacturers of adrenaline devices also provide a range of training materials freely available to the public, including training devices without medication, guides on instructions for use, and video demonstrations.
Asked by: Sorcha Eastwood (Alliance - Lagan Valley)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what estimate she has made of the potential Barnett consequences arising from the proposed expansion of the British Industrial Competitiveness Scheme.
Answered by James Murray - Secretary of State for Health and Social Care
The British Industrial Competitiveness Scheme is being delivered in England, Wales and Scotland.
Responsibility for energy policy in Northern Ireland sits with the Northern Ireland Executive. However, the UK Government will provide funding for the Northern Ireland Executive to deliver comparable support in the usual way.
Asked by: Sorcha Eastwood (Alliance - Lagan Valley)
Question to the Department for Transport:
To ask the Secretary of State for Transport, what progress her Department has made on the agreed actions in the Motor Insurance Taskforce: Final Report and Actions, published in December 2025.
Answered by Lilian Greenwood - Government Whip, Lord Commissioner of HM Treasury
The taskforce worked across government, bringing together departments and independent regulators to understand the complexities of the market and to agree a set of actions. Government departments and regulators are acting to address the broader factors that contribute to the cost of claims, such as vehicle theft and the cost of repairs.
With regards to the work of my Department, on 7 January 2026 we published our new Road Safety Strategy, setting out our vision for a safer future on our roads for all. As part of the Road Safety Strategy, we have launched a consultation on reforms to motoring offences, including lowering the drink drive limit in England and Wales and introducing tougher penalties for driving without insurance or without a licence.
Furthermore, the Government has confirmed a record £7.3 billion investment into local highways maintenance over the next four years, bringing annual funding for local authorities to repair and renew their roads and fix potholes to over £2 billion annually by 2029/30.
In addition to increasing the available funding, the Department has confirmed allocations for the next four years, providing greater funding certainty to local authorities. This enables them to better plan ahead and move away from expensive, short-term repairs and to instead invest in proactive and preventative maintenance so that roads can be fixed properly and kept in good condition for longer, preventing potholes from forming in the first place.
Asked by: Sorcha Eastwood (Alliance - Lagan Valley)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what progress her Department has made on the agreed actions in the Motor Insurance Taskforce: Final Report and Actions, published in December 2025.
Answered by Lucy Rigby - Chief Secretary to the Treasury
The final report of the cross-government Motor Insurance Taskforce sets out the actions being taken by government, regulators and industry to help reduce premium costs. Departments, regulators and industry are now taking forward the relevant actions.