Asked by: Luke Murphy (Labour - Basingstoke)
Question to the Department for Work and Pensions:
To ask the Secretary of State for Work and Pensions, what assessment his Department has made of the adequacy of the Child Maintenance Service formula in cases where the paying parent is the sole earner in a household supporting children with registered (a) disabilities and (b) additional needs; and whether he plans to review the formula to reflect financial pressures faced by families caring for disabled children, including higher daily living costs and the need for specialised equipment.
Answered by Andrew Western - Parliamentary Under-Secretary (Department for Work and Pensions)
The Child Maintenance Service (CMS) formula is calculated on the paying parent’s gross income, the number of qualifying children, overnight care arrangements, and any additional children in their care – known as ‘relevant other children’. The formula does not automatically account for the higher costs associated with caring for children with disabilities or additional needs.
However, we recognise the additional financial pressures faced by families caring for disabled children. Therefore, the CMS provides a special expenses variation which allows paying parents to request an adjustment where they incur significant costs related to the illness or disability of ‘relevant other children’. The permitted expenses cover a wide range of costs, including personal care, heating and specialised equipment.
In addition, the Government is reviewing the CMS calculation to ensure the formula remains fit for purpose and reflects current societal and financial realities. Any proposed changes will be subject to public consultation and would require primary legislation and Parliamentary approval.
Asked by: Lee Dillon (Liberal Democrat - Newbury)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what steps she is taking to provide increased incentives for non-domiciled individuals to remain in the UK.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
On 6 April 2025 the outdated concept of domicile was removed from the tax system and replaced with a new residence-based regime, including a four-year foreign income and gains regime. The new regime includes the temporary repatriation facility (TRF) for individuals who have previously used the remittance basis to designate and pay tax at a reduced rate on foreign income and gains that arose prior April 2025.
The reforms to the tax treatment of non-domiciled individuals have been specifically designed to make the UK competitive, with a modern, simple tax regime that is also fair.
At Budget 2025, the government announced that it is introducing a cap on Inheritance Tax charges on trusts settled by former non-doms prior to Autumn Budget 2024. This reflects the significant amount of tax impacted individuals are expected to pay by remaining in the UK, as well as their wider economic contribution. This cap will apply to trust charges arising from April 2025.
At Budget 2025, the government also published the Finance Bill, which includes technical amendments to the legislation for the TRF. These include amendments to remove specific barriers to using the facility.
Asked by: Paul Holmes (Conservative - Hamble Valley)
Question to the Ministry of Housing, Communities and Local Government:
To ask the Secretary of State for Housing, Communities and Local Government, pursuant to the Answer of 12 November 2025 to Question 86657 on Elections and Political Parties, whether each of those parties were (a) consulted and (b) engaged before the publication of the strategy in July; if he will place in the Library a copy of the minutes of the meeting of the Parliamentary Parties Panel held after the strategy was published; and what consultation he intends to hold with political parties on the proposals on (i) political finance and (ii) election law.
Answered by Samantha Dixon - Parliamentary Under-Secretary (Housing, Communities and Local Government)
The Government’s Strategy for Modern and Secure Elections outlines how we will deliver on Labour’s manifesto commitment to strengthen the rules governing political donations. Our proposals draw on long‑standing, well‑established recommendations from expert bodies across the electoral sector.
Views of stakeholders have been key to the development of these reforms. Regarding the Electoral Commission’s Parliamentary Parties Panel, the Commission convenes these panels and publishes the minutes of meetings on its website.
We will continue to engage with stakeholders, including political parties, as we work to finalise and implement these reforms.
Asked by: Charlie Dewhirst (Conservative - Bridlington and The Wolds)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what estimate she has made of the potential financial impact on overseas residents of the removal of Class 2 National Insurance Contributions in relation to their UK state pension entitlement.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The previous rules around voluntary National Insurance Contributions (NICs) allow those with a limited connection to the UK to build UK State Pension entitlement at a very cheap rate.
At Budget 2025 the Government took two immediate steps to fix the most unfair elements of these rules. From April 2026 we are removing most access to Class 2 voluntary NICs for periods abroad. This will prevent thousands of people who are not in the UK from building entitlement to a UK State Pension far more cheaply than working people here. Secondly, we are strengthening the link a person needs to have to the UK before they can build their National Insurance record abroad. A person will now need to have spent 10 years living or building their NI record in the UK, up from three years.
A Tax Information and Impact Note for these changes will be published alongside the introduction of legislation.
Asked by: James McMurdock (Independent - South Basildon and East Thurrock)
Question to the Ministry of Housing, Communities and Local Government:
To ask the Secretary of State for Housing, Communities and Local Government, how many commercial buildings contain reinforced concrete transfer slabs constructed using unsafe historic design methods in South Basildon & East Thurrock constituency.
Answered by Samantha Dixon - Parliamentary Under-Secretary (Housing, Communities and Local Government)
The Building Safety Regulator (BSR) only holds information related to Higher-Risk Buildings with at least two residential units and cannot provide a response to questions related to commercial premises.
For Higher-Risk Buildings, the BSR does not hold specific Key Building Information in relation to reinforced concrete transfer slabs which includes those constructed using prior design methods.
Asked by: James Cleverly (Conservative - Braintree)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what Rateable Value thresholds, (i) inside and (ii) outside London, apply to (a) transitional relief and (b) supporting small business relief, from 2026-27, based on each small, medium and large bucket, in each of the next three years.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The amount of business rates paid on each property is based on the rateable value of the property, assessed by the Valuation Office Agency (VOA), and the multiplier values, which are set by the Government. Rateable values are re-assessed every three years. Revaluations ensure that the rateable values of properties (i.e. the tax base) remain in line with market changes, and that the tax rates adjust to reflect changes in the tax base.
At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since Covid, which has led to significant increases in rateable values for some properties. To support with bill increases, at the Budget, the Government introduced a support package worth £4.3 billion over the next three years to protect ratepayers seeing their bills increase because of the revaluation. As a result, over half of ratepayers will see no bill increases, including 23% seeing their bills go down. Government support also means that most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest.
More broadly, the Government is delivering a long overdue reform to rebalance the business rates system and support the high street, as promised in our manifesto. The Government is doing this by introducing permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties, including grassroots music venues, while ensuring that warehouses used by online giants will pay more. The new RHL tax rates replace the temporary RHL relief that has been winding down since Covid.
Unlike RHL relief, the new rates are permanent, giving businesses certainty and stability, and there will be no cap, meaning all qualifying properties on high streets across England will benefit.
The support package includes a redesigned transitional relief scheme which caps bill increases. The Transitional Relief caps will be as follows for properties with a rateable value of:
- Up to £20,000 (£28,000 in London): in 2026-27 – 5%, in 2027-28 – 10% (plus inflation), in 2028-29 – 25% (plus inflation).
- £20,001 (£28,001 in London) to £100,000: in 2026-27 – 15%, in 2027-28 – 25% (plus inflation), in 2028-29 – 40% (plus inflation).
- Over £100,000: in 2026-27 – 30%, in 2027-28 – 25% (plus inflation), in 2028-29 – 25% (plus inflation).
The Government is also proceeding with a supporting small business scheme (SSB) capping bill increases for the smallest businesses losing some or all of their small business rates relief or rural rate relief. For any business whose value has increased so that they are no longer eligible for small business rates relief – which provides up to 100% relief from business rates for small businesses – we are capping their increase at the higher of £800 or the relevant Transitional Relief percentage cap for a property of their value, before changes in other reliefs and local supplements.
SSB eligibility and thresholds can be found at: Business rates relief: Small business rate relief - GOV.UK. Transitional Relief eligibility and thresholds can be found at: Business rates relief: Transitional relief - GOV.UK
Asked by: James Cleverly (Conservative - Braintree)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how transitional relief and Supporting Small Business Relief are calculated for hereditaments receiving 100% small business rate relief in 2025-26 and no longer being eligible for small business rate relief in 2026-27.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
The amount of business rates paid on each property is based on the rateable value of the property, assessed by the Valuation Office Agency (VOA), and the multiplier values, which are set by the Government. Rateable values are re-assessed every three years. Revaluations ensure that the rateable values of properties (i.e. the tax base) remain in line with market changes, and that the tax rates adjust to reflect changes in the tax base.
At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since Covid, which has led to significant increases in rateable values for some properties. To support with bill increases, at the Budget, the Government introduced a support package worth £4.3 billion over the next three years to protect ratepayers seeing their bills increase because of the revaluation. As a result, over half of ratepayers will see no bill increases, including 23% seeing their bills go down. Government support also means that most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest.
More broadly, the Government is delivering a long overdue reform to rebalance the business rates system and support the high street, as promised in our manifesto. The Government is doing this by introducing permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties, including grassroots music venues, while ensuring that warehouses used by online giants will pay more. The new RHL tax rates replace the temporary RHL relief that has been winding down since Covid.
Unlike RHL relief, the new rates are permanent, giving businesses certainty and stability, and there will be no cap, meaning all qualifying properties on high streets across England will benefit.
The support package includes a redesigned transitional relief scheme which caps bill increases. The Transitional Relief caps will be as follows for properties with a rateable value of:
- Up to £20,000 (£28,000 in London): in 2026-27 – 5%, in 2027-28 – 10% (plus inflation), in 2028-29 – 25% (plus inflation).
- £20,001 (£28,001 in London) to £100,000: in 2026-27 – 15%, in 2027-28 – 25% (plus inflation), in 2028-29 – 40% (plus inflation).
- Over £100,000: in 2026-27 – 30%, in 2027-28 – 25% (plus inflation), in 2028-29 – 25% (plus inflation).
The Government is also proceeding with a supporting small business scheme (SSB) capping bill increases for the smallest businesses losing some or all of their small business rates relief or rural rate relief. For any business whose value has increased so that they are no longer eligible for small business rates relief – which provides up to 100% relief from business rates for small businesses – we are capping their increase at the higher of £800 or the relevant Transitional Relief percentage cap for a property of their value, before changes in other reliefs and local supplements.
SSB eligibility and thresholds can be found at: Business rates relief: Small business rate relief - GOV.UK. Transitional Relief eligibility and thresholds can be found at: Business rates relief: Transitional relief - GOV.UK
Asked by: Lee Dillon (Liberal Democrat - Newbury)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether she has plans to amend the temporary repatriation facility to encourage greater take-up by non-domiciled individuals.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
On 6 April 2025 the outdated concept of domicile was removed from the tax system and replaced with a new residence-based regime, including a four-year foreign income and gains regime. The new regime includes the temporary repatriation facility (TRF) for individuals who have previously used the remittance basis to designate and pay tax at a reduced rate on foreign income and gains that arose prior April 2025.
The reforms to the tax treatment of non-domiciled individuals have been specifically designed to make the UK competitive, with a modern, simple tax regime that is also fair.
At Budget 2025, the government announced that it is introducing a cap on Inheritance Tax charges on trusts settled by former non-doms prior to Autumn Budget 2024. This reflects the significant amount of tax impacted individuals are expected to pay by remaining in the UK, as well as their wider economic contribution. This cap will apply to trust charges arising from April 2025.
At Budget 2025, the government also published the Finance Bill, which includes technical amendments to the legislation for the TRF. These include amendments to remove specific barriers to using the facility.
Asked by: Ben Lake (Plaid Cymru - Ceredigion Preseli)
Question to the Department for Science, Innovation & Technology:
To ask the Secretary of State for Science, Innovation and Technology, what steps her Department is taking to help prevent the creation of non‑consensual sexualised images through the Grok Imagine app in the UK.
Answered by Kanishka Narayan - Parliamentary Under Secretary of State (Department for Science, Innovation and Technology)
The Government has been clear that non-consensual intimate images are reprehensible and no service should allow their creation and distribution.
The Online Safety Act requires in-scope services to prevent such content appearing on in-scope services and to remove it swiftly when it does. Where they fail to do this, Ofcom has robust enforcement powers - including fining 10% of global revenue
Furthermore, the offence of creating intimate images without consent was signed into force last week. The Secretary of State announced it will be made a priority offence under the Online Safety Act – delivering the strongest protections in the Act for users from such content.
Asked by: Jack Rankin (Conservative - Windsor)
Question to the Department for Business and Trade:
To ask the Secretary of State for Business and Trade, with reference to the consultation on rights of trade unions to access workplaces, how many responses did the consultation receive, and what percentage of those responses were from a) SMEs, b) other sized businesses, c) trade unions, and d) any other organisations.
Answered by Kate Dearden - Parliamentary Under Secretary of State (Department for Business and Trade)
The government is carefully reviewing responses to the consultation and will publish its formal response in due course. This will include a breakdown of respondents.