Asked by: Steve Darling (Liberal Democrat - Torbay)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what estimate she has made of the number of pensioners who will exceed the £35,000 income threshold for receiving the Winter Fuel Payment, in each year from 2025 to 2030; and what estimate she has made of the annual financial yield resulting from that measure in each of those years.
Answered by Darren Jones - Minister for Intergovernmental Relations
On 9 June the Government announced that, from this winter 2025-26, Winter Fuel Payment eligibility will be expanded in England and Wales. Pensioners with incomes below or equal to £35,000 will benefit from a Winter Fuel Payment.
This will mean that the vast majority of pensioners - over three quarters, or 9 million individuals - will benefit from a Winter Fuel Payment throughout this parliament. This change ensures that the means-testing of winter fuel payments has no effect on pensioner poverty.
We estimate that around £450m per year will be recovered via the tax system or from individuals opting out of receiving the Winter Fuel Payment. This is subject to OBR certification when this policy is scored this Autumn.
Asked by: Steve Darling (Liberal Democrat - Torbay)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether the Government plans to expand (a) financial support and (b) tax relief for small and medium-sized manufacturing firms.
Answered by James Murray - Chief Secretary to the Treasury
Small businesses are vital to high streets, local communities, and economic growth. At Autumn Budget 2024, the Government recognised this by:
Despite the difficult fiscal inheritance, we have also been able to protect key business support programmes like Growth Hubs, while allocating £250 million to the British Business Bank's small business programmes in 2025/26.
Asked by: Steve Darling (Liberal Democrat - Torbay)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether she plans to include sustainable funding for domestic abuse perpetrator intervention programmes in the Comprehensive Spending Review.
Answered by Darren Jones - Minister for Intergovernmental Relations
The Home Office is the lead department responsible for domestic abuse funding. The allocation of funding across departmental budgetary responsibilities will be confirmed through the upcoming Spending Review.
Asked by: Steve Darling (Liberal Democrat - Torbay)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if she will make an assessment of the potential impact of reductions in the level of relief through the Business Rates Relief scheme on small businesses.
Answered by James Murray - Chief Secretary to the Treasury
We are creating a fairer business rates system that protects the high street, supports investment, and is fit for the 21st century.
As set out at Autumn Budget 2024, the Government is committed to protecting the smallest properties by freezing the small business multiplier in 2025-26 and protecting over a million properties from inflationary bill increases. In addition, over a third of properties (more than 700,000) already pay no business rates as they receive 100 per cent Small Business Rate Relief, with an additional c.60,000 benefiting from reduced bills as this relief tapers.
To deliver our manifesto pledge, we also intend to introduce permanently lower tax rates for retail, hospitality, and leisure (RHL) properties, with rateable values below £500,000, from 2026-27.
Ahead of these changes being made, the Government recognises that businesses will need support in 2025-26 and has prevented the current RHL relief from ending in April 2025, extending it for one year at 40 per cent up to a cash cap of £110,000 per business. Without any Government intervention, RHL relief would have ended entirely in April 2025, creating a cliff-edge for businesses.
Asked by: Steve Darling (Liberal Democrat - Torbay)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to the Answer of 7 April 2025 to Question 43135, what historic information she holds on taxable state pension payments to people who are now deceased; and whether her Department would supply such data on request to the Department for Work and Pensions where a potential state pension underpayment is under investigation by that Department.
Answered by James Murray - Chief Secretary to the Treasury
The Department for Work and Pensions (DWP) and HM Revenue and Customs (HMRC) share information via an established legislative gateway for the administration of the State Pension.
When HMRC receive updates on State Pension payments from DWP, they store it for any tax years still subject to an end of year reconciliation check. The same process takes place for deceased customers.
While HMRC may hold information on State Pension received from DWP to ensure the collection of tax, it complies with General Data Protection Regulations by deleting any customer data that is outside of the retention period for tax purposes.
Asked by: Steve Darling (Liberal Democrat - Torbay)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if HMRC will provide (a) National Insurance records, (b) historic income tax records showing taxable payments of state pensions and (c) any other related records of deceased people to bereaved family members for claims for underpaid state pensions.
Answered by James Murray - Chief Secretary to the Treasury
His Majesty’s Revenue and Customs (HMRC) operates a strict duty of confidentiality to protect customers’ data. Therefore they can only supply information regarding the deceased to family members in certain circumstances permitted in law, for example to enable the tax and National Insurance affairs of the deceased to be settled.
At present HMRC does not have the power to provide families with tax and National Insurance information for the purpose mentioned.
The State Pension is a matter for the Department for Work and Pensions (DWP) and HMRC shares information via an established legislative gateway with DWP for its administration.
Asked by: Steve Darling (Liberal Democrat - Torbay)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, with reference to the policy paper entitled Simplification update – January 2024, published 16 January 2024, when she plans to implement changes to National Insurance credits for parents who did not claim Child Benefit.
Answered by James Murray - Chief Secretary to the Treasury
I can confirm that the new National Insurance (NI) credit for parents who did not claim child benefit due to the High-Income Child Benefit Charge will be implemented as planned from April 2026 to ensure that affected parents and carers do not miss out on building entitlement to the State Pension.
Asked by: Steve Darling (Liberal Democrat - Torbay)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether her Department has considered tax breaks for companies that donate humanitarian products to Ukraine.
Answered by Emma Reynolds - Secretary of State for Environment, Food and Rural Affairs
The Corporation Tax regime includes provisions that allow the deduction of qualifying charitable donations from a company’s total taxable profits for the accounting period in which they are paid. Following certain conditions, companies are also able to obtain tax relief for donations of trading stock of medical supplies and/or medical equipment for humanitarian purposes. This could include eligible donations made to support Ukraine.
We sincerely appreciate the dedication and effort UK businesses are demonstrating in their support for Ukraine. The UK is at the forefront to providing military, financial and humanitarian support to Ukraine for as long as it takes. The UK has committed £12.8bn in military, humanitarian and economic support to Ukraine since February 2022. The UK will continue to honour the PM’s commitment on 10 July which provides Ukraine with £3bn of military support p.a. until 2030/31 or for as long as needed. Support from UK businesses to Ukraine is invaluable, and we are committed to strengthening these ties to help in securing a lasting peace for Ukraine.
Asked by: Steve Darling (Liberal Democrat - Torbay)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how many full time equivalent civil servants have worked on the National Insurance Credits buy-back scheme in each year since 2015.
Answered by James Murray - Chief Secretary to the Treasury
All costs involved in promoting the National Insurance (NI) Credits buy-back scheme campaign will be published once it has concluded, as part of the regular transparency reports on GOV.UK.
HMRC and DWP are not able to confirm levels of staffing back to 2015 as this work and resource has not been ringfenced. An estimate of the resource currently deployed to voluntary NI contributions across both Departments (as at February 2025) is c.480 frontline civil servants.
The majority of customers can check for gaps in their NI record and make payment online. HMRC does not record how many people have made use of the National Insurance Credit buy-back scheme each year since 2015. However, I can confirm that since the enhanced online State Pension forecast service was launched on 29 April 2024, 60,000 people have topped up £62 million.
Asked by: Steve Darling (Liberal Democrat - Torbay)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how many people have made use of the National Insurance Credit buy-back scheme in each year since 2015.
Answered by James Murray - Chief Secretary to the Treasury
All costs involved in promoting the National Insurance (NI) Credits buy-back scheme campaign will be published once it has concluded, as part of the regular transparency reports on GOV.UK.
HMRC and DWP are not able to confirm levels of staffing back to 2015 as this work and resource has not been ringfenced. An estimate of the resource currently deployed to voluntary NI contributions across both Departments (as at February 2025) is c.480 frontline civil servants.
The majority of customers can check for gaps in their NI record and make payment online. HMRC does not record how many people have made use of the National Insurance Credit buy-back scheme each year since 2015. However, I can confirm that since the enhanced online State Pension forecast service was launched on 29 April 2024, 60,000 people have topped up £62 million.