Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what was the total cost of facility time to HMRC in (a) 2023-24, (b) 2024-25 and (c) 2025-26; and what was the headcount number of facility time staff in each; how many were 100% facility time; and whether funding was provided for trade union activities in each of those years.

HMRC's total expenditure on facility time was
• 2023-24: £2,040,621.65
• 2024-25: £2,290,590.51
• 2025-26: £2,349,325.71

The number of trade union representatives with facility time arrangements was:
• 2023-24: 766.70 FTE
• 2024-25: 719.95 FTE
• 2025-26: 682.82 FTE

Number of trade union representative that spent 100% of their working time on facility time:
• 2023-24: 0
• 2024-25: 1
• 2025-26: 0

No facility time was used for trade union activities in any of the years requested.