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Nigel Huddleston
CON✓ Current MP
🏛️ Droitwich and Evesham
📅 2015–2026
1,236 speeches on Hansard record
✅ Votes attended: 90.58% (#49 of 649 MPs)
🟢 Rebelled against party: 0.24%
📝 Topics: Dairy Products: Nutrition, Wind Power: Planning Permission, Radio Frequencies
🤝 Member of 1 All-Party Parliamentary Groups
Written Answers
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Cabinet Office
To ask the Minister for the Cabinet Office, how much and what proportion of central Government advertising spend was spent with (a) Meta, (b) Google, (c) Twitter/X, (d) YouTube and (e) TikTok in the last (i) three, (ii) six and (iii) 12 months; and what the total spend was in each of those periods.
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Department for Business and Trade
To ask the Secretary of State for Business and Trade, when his Department plans to respond to responses received on the Consultation on the implementation of the new subscription contracts regime in the Digital Markets, Competition and Consumers Act.
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To ask the Secretary of State for Business and Trade, what assessment has been made of the potential impact of the cooling-off period provision in the Digital Markets, Competition and Consumers Act 2024 on cultural, heritage and tourism organisations operating on a subscription model, including…
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To ask the Secretary of State for Business and Trade, what steps his Department is taking to reduce youth unemployment in the context of employment levels in the hospitality sector.
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Department for Culture, Media and Sport
To ask the Secretary of State for Culture, Media and Sport, if she will publish an updated assessment of the economic contribution of outdoor visitor attractions to the UK economy; and what recent discussions she has had with industry representatives on the potential impact of weather-related…
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To ask the Secretary of State for Culture, Media and Sport, whether her Department plans to extend new capital funding for culture venues to include local independent cinemas.
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To ask the Secretary of State for Culture, Media and Sport, how much funding she plans to provide for local cinemas in the next 12 months.
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To ask the Secretary of State for Culture, Media and Sport, whether her Department plans to continue the Museum Renewal Fund past March 2026; and whether that fund remains open for new applications.
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To ask the Secretary of State for Culture, Media and Sport, what steps her Department is taking to ensure the survival of local museums in a) England and b) Worcestershire.
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To ask the Secretary of State for Culture, Media and Sport, whether her Department has taken steps to explore hosting the Special Olympics World Summer Games.
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To ask the Secretary of State for Culture, Media and Sport, when her Department was first alerted to the possibility of Maccabi Tel Aviv fans being banned from the fixture against Aston Villa on the 6th November.
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Department for Education
To ask the Secretary of State for Education, whether she plans to (a) extend the consultation period and (b) hold further discussions with (i) specialist and (ii) independent providers on the proposed schools white paper.
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To ask the Secretary of State for Education, how her Department plans to ensure that the (a) experiences and (b) evidence of specialist education providers are reflected in policy decisions affecting pupils with special educational needs and disabilities.
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To ask the Secretary of State for Education, what steps her Department is taking with (a) specialist and (b) independent providers to ensure that reforms to the (i) SEND and (ii) schools system improves outcomes for children requiring specialist care.
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Department for Energy Security and Net Zero
To ask the Secretary of State for Energy Security and Net Zero, what assessment he has made of the potential impact of siting solar farms near Category A prisons on the security of (a) communications, (b) wi-fi and (c) energy supplies.
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Department for Environment, Food and Rural Affairs
To ask the Secretary of State for Environment, Food and Rural Affairs, what the Environment Agency’s budget is for tackling illegal waste activity in the financial year 2025-26.
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To ask the Secretary of State for Environment, Food and Rural Affairs, how many illegal waste sites the Environment Agency has closed in the last three years.
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To ask the Secretary of State for Environment, Food and Rural Affairs, what steps her Department is taking to help tackle illegal waste activities in (a) Worcestershire and (b) England.
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Department for Science, Innovation and Technology
To ask the Secretary of State for Science, Innovation and Technology, what assessment she has made of the potential merits of introducing an overall timeline for the phase out of animal experimentation.
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Department for Transport
To ask the Secretary of State for Transport, whether the Government plans to update the Highways Act (1980) to support the delivery of news homes, including the Wychavon Town development in Worcestershire.
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To ask the Secretary of State for Transport, if she will undertake a review of the Highways Act 1980 in regard to road adoptions, in the context of the cost to residents of petitioning under Section 37 of the Act for roads on a new estate to be adopted when developers go into administration.
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To ask the Secretary of State for Transport, what discussions she has had with South Western Railway on the potential impact of the removal of the 7.37am service from Worcestershire Parkway to Birmingham New Street on commuters living in Droitwich and Evesham constituency.
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Department for Work and Pensions
To ask the Secretary of State for Work and Pensions, whether he is considering extending the duration of Bereavement Support Payment from 18 months to a longer period.
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To ask the Secretary of State for Work and Pensions, with reference to the report by the Injury Prevention Consultancy entitled Impact of Injury ’24 report, published in March 2025, what steps his Department has taken to help ensure the safety of performers and crew in their place of work.
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To ask the Secretary of State for Work and Pensions, what assessment she has made of the adequacy of the performance of the Child Maintenance Service.
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To ask the Secretary of State for Work and Pensions, what steps her Department is taking to improve Child Maintenance Service response times.
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Department of Health and Social Care
To ask the Secretary of State for Health and Social Care, what assessment he has made of the potential financial implications for the dairy and yoghurt manufacturing industry of reformulating products if the revised Nutrient Profiling Model results in yoghurt and other dairy-based products being…
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To ask the Secretary of State for Health and Social Care, what assessment he has made of the potential financial implications for the dairy and yoghurt manufacturing industry of redesigning labels and packaging as a result of yoghurt and other dairy-based products being classified as high in fat,…
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To ask the Secretary of State for Health and Social Care, what recent discussions his Department has had with Dairy UK and other trade bodies on the potential impact of the revised Nutrient Profiling Model (NPM) for the dairy supply chain.
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To ask the Secretary of State for Health and Social Care, what assessment his Department has made of the potential impact on jobs and employment on changes in regulation in the dairy sector, including through the proposed revisions to the Nutrient Profiling Model, the Soft Drinks Industry Levy…
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Home Office
To ask the Secretary of State for the Home Department, when her Department was first alerted to the possibility of Maccabi Tel Aviv fans being banned from the fixture against Aston Villa on 6 November 2025.
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To ask the Secretary of State for the Home Department, with reference to the answer of the Parliamentary Under-Secretary of State to the urgent question of 14 January 2025 on Drones: High-security Prisons, what assessment she has made of the potential impact of the work of the organised crime…
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Ministry of Housing, Communities and Local Government
To ask the Secretary of State for Housing, Communities and Local Government, how many fires there have been at illegal waste and recycling facilities in England in the last three years.
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To ask the Secretary of State for Housing, Communities and Local Government, what assessment he has made of the adequacy of the Fire Service’s powers to prevent fires at illegal waste sites.
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To ask the Secretary of State for Housing, Communities and Local Government, whether she has had recent discussions with (a) Cabinet colleagues and (b) local authorities on the proposed acceleration of (a) Worcestershire Parkway and (b) other housing sites.
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To ask the Secretary of State for Housing, Communities and Local Government, how many planning applications for housing developments in (a) Wychavon District Council and (b) England have the Gardens Trust and Sport England contributed to in their capacities as statutory consultees in the last five…
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Ministry of Justice
To ask the Secretary of State for Justice, what steps he is taking to recruit more specialist examiners in HM Courts and Tribunal Service.
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To ask the Secretary of State for Justice, what steps he is taking to improve HM Courts and Tribunal Service response times in cases which require referral for expert probate examination.
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To ask the Secretary of State for Justice, what steps her Department is taking to improve access to legal aid.
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To ask the Secretary of State for Justice, with reference to the answer of the Parliamentary Under-Secretary of State to the urgent question of 14 January 2025 on Drones: High-security Prisons, what assessment she has made of the potential merits of using military technology to block drones flying…
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Treasury
To ask the Chancellor of the Exchequer, what discussions she has had with the Secretary of State for Culture, Media and Sport on updating VAT guidance to recognise social media advertising as qualifying zero rated charity advertising.
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To ask the Chancellor of the Exchequer, what discussion she has had with the Secretary of State for Culture, Media and Sport about the financial burden on charities arising from VAT on social media advertising.
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To ask the Chancellor of the Exchequer, what discussions she has had with HMRC regarding the Future of Gift Aid pilot, and what assessment has been made of its potential impact on the charity sector.
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To ask the Chancellor of the Exchequer, what assessment she has made of the administrative costs to charities caused by the current manual Gift Aid process, including the time and resources spent correcting errors and navigating rules.
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To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of the removal of business rates relief and business rates revaluation on high street businesses.
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To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of a visitor levy on a) domestic and inbound tourism demand, b) inflation and c) the cost burden on hospitality businesses.
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To ask the Chancellor of the Exchequer, whether she has had discussions with Cabinet colleagues about a potential introduction of a tourism tax or visitor levy powers.
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To ask the Chancellor of the Exchequer, whether the comments made by the then Tourism Minister on 3 September 2025 (Hansard col 351), that the Government has no plans to introduce a tourism tax, remain the policy of her Department.
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To ask the Chancellor of the Exchequer, what assessment she has made of the effectiveness of HMRC’s attempts to tackle landfill tax fraud on unauthorised illegal waste sites; and how much money has been recovered from prosecutions in the last 3 years.
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To ask the Chancellor of the Exchequer, with reference to her speech of 8 July 2024, whether the Office for Budget Responsibility has played a role in her review of public finances.
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To ask the Chancellor of the Exchequer, on how many occasions she had transition talks with officials in her Department in the last Parliament; and whether she had discussions on economic forecasts pertaining to the public finances.
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To ask the Chancellor of the Exchequer, what estimate she has made of the annual budget for the proposed Office for Value for Money; whether that body will be established in statute; and how its Board will be appointed.
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The government has supported people on lower incomes by increasing working age benefits by 6.7%; raising Local Housing Allowance to the 30th percentile of market rents with an average gain of £800, extending the Household Support Fund and increasing the National Living Wage by 9.8%. The…
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Over the previous two years, the government has provided support to help households with the cost of living totalling over £90 billion. To help those on the lowest incomes with debt, at Spring Budget 2024 the government also removed Debt Relief Order fees and doubled the Budgeting Advance Loan…
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Over the previous two years, this government has provided support to help households with the cost of living totalling over £90 billion. For the coming year, the government has increased working age benefits by 6.7%; maintained the triple lock; raised Local Housing Allowance rates with an…
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HMRC is working on an estimate, using insight from research with businesses to better understand the processes involved for traders and the administrative costs of complying with customs declarations after EU Exit.
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The information for the tax year 2022 to 2023 is not yet available. Table 3.15 of HMRC’s Personal Incomes Statistics contains the latest constituency-level income estimates for the tax year 2021 to 2022. Income and tax by Parliamentary Constituency
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HMRC will not force anyone to sell their main home or access their pension funds early to pay their Loan Charge or disguised remuneration debts.Anyone who is concerned about their ability to pay what they owe should contact HMRC as soon as possible. HMRC can agree an affordable and sustainable…
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I refer the hon. Member for Putney to the answer given on 8 February 2024 to Question UIN 12466.
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HMRC's service level agreement is to process 80% of Inheritance Tax forms within 15 working days. From January to April 2024, their data shows they met or exceeded this target, with most people receiving their codes within the 15-day timeframe. However, HMRC does not provide specifics on longer…
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HMRC has been actively promoting the enhanced Check your State Pension forecast service on GOV.UK for customers since it launched on 29 April 2024. This included:Briefing to Money Saving Expert and This is Money, which resulted in focused content in a Martin Lewis newsletter with a reach of over 7…
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HMRC regularly encounters attempts to fraudulently attack its systems and does not routinely keep records of the value of individual instances unless a pattern emerges. Towards the end of February, HMRC identified a small number of cases which constituted more than isolated incidents. In these…
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The Government has announced that it will abolish the Furnished Holiday Lettings (FHL) tax regime from April 2025, equalising the tax treatment of all individual FHL and non-FHL businesses. This will make the taxation of property fairer and simpler while raising revenue for vital public services.…
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HMRC’s approach to debt is to strike a balance between doing everything it can to collect the debt in a timely manner and taking more robust action where taxpayers do not engage or refuse to pay. More information can be found in HMRC’s published tax debt strategy on GOV.UK.
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HMRC recognises the importance of ensuring taxpayers living overseas pay their tax debts like those living in the UK and has a dedicated team that manages the recovery of these debts. HMRC initially pursue overseas debts in the same way as UK debts where they will make attempts to contact the…
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The most recent year for which we hold complete tax records is for businesses with a basis period ending in 2021-22. For this year across the whole of the UK, there were a total of 9,170,000 businesses that declared turnover below the VAT threshold. Of these, 210,000 also had profits above…
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The number of employers who received National Insurance relief as a result of employing veterans in financial year 2022 to 2023 can be found online at:https://www.gov.uk/government/statistics/main-tax-expenditures-and-structural-reliefs
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HMRC continually monitors its compliance approach to R&D tax reliefs, which is in line with their wider aim to help people get their tax right first time through education, improving our systems, and stepping in with proportionate, targeted responses where tax is at risk of going unpaid. HMRC…
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HMRC has a dedicated team of trained staff members available to process A1 certificate applications. The staffing numbers are regularly reviewed and adjusted based on demand throughout the year. The Department has the capability to train existing colleagues from outside the A1 certificate team as…
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HMRC has taken steps to address the backlog of A1 certificate applications, have achieved their recovery strategy ahead of time and they are now achieving service levels
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The Government recognises the important role that Furnished Holiday Lets (FHLs), including those located on farms, have in the visitor economy. This measure does not penalise or prohibit the provision of FHLs and brings their tax treatment in line with other rentals. The Government will publish…
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The abolition of Multiple Dwellings Relief follows an external evaluation which found no strong evidence that the relief is meeting its original objectives of supporting investment in residential property in the private rented sector. The evaluation can be found here:…
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This information is published in Table 2.1 Number of individual Income Tax payers.
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The estimated number of people who financially benefited from the National insurance reduction in the Autumn Statement and Spring Budget and the associated financial gain for an average employee on £35,404 can be seen in Table 1 below: Table 1: gain for an average employee on £35,404 from…
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The government has not published a comprehensive list of all advisers at this time, however, the publicly available list of relevant procurement contracts can be found at the government’s Contract Finder website.
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The forms of payment that are accepted should remain the choice of individual businesses , based on their consideration of factors such as customer preference and cost.Nevertheless, the Government recognises that cash continues to be used by millions of people across the UK. The Financial Services…
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In recognition that cash continues to be used by millions of people across the UK, including those in vulnerable circumstances, the government legislated through the Financial Services and Markets Act 2023 to establish a new legislative framework to protect access to cash. This establishes the…
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The Government provides VAT reliefs to aid the purchase of Automated External Defibrillators (AEDs) through VAT refunds on purchases made by local authorities including parish councils, and VAT reliefs for purchases made through voluntary contributions where the AED is donated to eligible charities…
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The Chancellor has been clear that tax simplification is a key priority. He has set a clear mandate for officials in HMT and HMRC to focus on simplification during tax policy making and implementation. Recent fiscal events have included several simplification measures. At Autumn Statement 2023 the…
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HMRC prioritises requests for IHT reference numbers and the follow up IHT400 forms submitted to set up an IHT account. Between 1 January and 30 April 2024 HMRC have exceeded its service standard for issuing unique codes for Probate cases where the correct tax amount has been accounted for. The…
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This information is not available in the public domain. HMRC are aware that some customers who normally file their Self Assessment (SA) tax returns online have received a paper SA. These were sent in error, and customers who were expecting to file online should continue to do so. HMRC have written…
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The majority of businesses supervised by HMRC are compliant and play an important role in our financial system. Those who fail to comply with the Money Laundering Regulations leave themselves, and the UK economy, open to attacks by criminals. HMRC takes a robust approach to non-compliance and uses…
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HMRC does not estimate the tax gap due to the smuggling of alcohol and tobacco.
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The Government is committed to ensuring that older people are able to live with the dignity and respect they deserve. The Personal Allowance has nearly doubled since 2010 and is currently set at a level high enough to ensure that those pensioners whose sole income is the full rate of the new State…
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HMRC strives to answer all queries promptly and accurately. HMRC is also encouraging more customers to use its online services which are accessible 24/7 and regularly score satisfaction scores of over 80%. The details requested by the Hon. Member are published monthly by HMRC at:…
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In May 2023 HMRC launched a new digital service for child benefit claims. The details requested by the Hon. Member are published by HMRC at: https://committees.parliament.uk/publications/42980/documents/213810/default/
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HMRC are aware that some customers who normally file their Self Assessment (SA) tax returns online have received a paper SA. These were sent in error, and customers who were expecting to file online should continue to do so. HMRC have written to everyone affected to apologise for the confusion and…
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HMRC are aware that some customers who normally file their Self Assessment (SA) tax returns online have received a paper SA. These were sent in error, and customers who were expecting to file online should continue to do so. HMRC have written to everyone affected to apologise for the confusion and…
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Distributional analysis published at Spring Budget 2024 shows that the overall level of public spending received and tax paid by households continues to be highly redistributive. The UK has mechanisms for taxing wealth across many different economic activities, including acquisition, holding,…
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The Government is determined that everyone who is entitled to the National Minimum Wage (NMW) receives it.HMRC continues to crack down on employers who ignore the law, ensuring that workers receive the wages they are entitled to.Data on the number of closed investigations in Wales is published…
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Draft legislation will be published in due course and the Government will consult on it in the usual way. The Government keeps all aspects of tax policy under review and any decisions on future changes will be taken by the Chancellor in the context of the wider public finances.
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HMRC publish R&D statistics annually, the latest publication can be found on Gov.uk at Research and Development Tax Credits Statistics: September 2023. Previous statistics are archived and can be found at The National Archives website.
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HMRC’s register of Trust or Company Service Providers (TCSPs) does not show any TCSPs with any of those registered office addresses; and none of the TCSPs supervised by HMRC lists the addresses as business premises. HMRC supervises only those TCSPs which are not supervised by a professional…
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After a period of internal testing, we launched the service in private beta on 22nd April 24 to a small number of users. Over the period 22nd April 24 until the 29th April 24 we have gradually increased number of users in private beta. We made the service available to everyone in a public beta on…
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Spring Budget 2024 announced that the government will introduce legislation to extend the existing scope of agricultural property relief from 6 April 2025 to land managed under an environmental agreement with, or on behalf of, the UK government, Devolved Administrations, public bodies, local…
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Basis period reform is an important simplification to the tax system. The government introduced this reform in Finance Act 2022 to create a simpler, fairer, and more transparent set of rules for the allocation of self-employment and partnership income to tax years. The reform simplifies tax…
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HM Revenue & Customs (HMRC) is responsible for the collection and publication of data on imports and exports of goods to and from the UK. HMRC releases this information monthly, as a National Statistic called the Overseas Trade in Goods Statistics (OTS), which is available via their dedicated…
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HM Revenue & Customs (HMRC) is responsible for the collection and publication of data on imports and exports of goods to and from the UK. HMRC releases this information monthly, as a National Statistic called the Overseas Trade in Goods Statistics (OTS), which is available via their dedicated…
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HMRC spend on consultancy is reported in HMRC Annual Report and Accounts published on GOV.UK. Consultancy spend for the last 5 five years can be accessed from these links:HMRC annual report and accounts: 2018 to 2019 - GOV.UK (www.gov.uk) HMRC Annual Report and Accounts 2018 to 2019 (Print). Page…
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HM Revenue and Customs enforces the National Minimum Wage (NMW) and National Living Wage (NLW) in line with the law and policy set out by the Department for Business and Trade (DBT). This involves a wide-ranging programme of education and risk led enforcement activity across the whole of the UK…
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Pursuant to the answer provided on 24 April 2024 to Question 22821, HM Revenue and Customs is responsible for enforcing and investigating export controls on strategic goods and sanctions and investigating potential breaches of those controls. HM Revenue and Customs’ enforcement outcomes will…
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The government is determined that everyone who is entitled to the NMW receives it.HM Revenue and Customs enforces the National Minimum Wage (NMW) and National Living Wage (NLW) in line with the law and policy set out by the Department for Business and Trade. This involves a wide-ranging programme…
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(a)Please see:https://obr.uk/download/policy-measures-database-6/?tmstv=1714126499 (b)Please see:https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html#policy-decisions
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(a)Please see: https://www.gov.uk/government/publications/reporting-rules-for-digital-platforms/reporting-rules-for-digital-platforms (b)Please see:https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html#policy-decisions
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As with all aspects of the tax system, the Government keeps the Personal Allowance under review and any decisions on future changes will be taken by the Chancellor in the context of the wider public finances.
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An estimate of the annual offshore tax gap for individuals in Self Assessment will be published alongside HMRC’s measuring tax gaps statistics ‘Measuring tax gaps 2024 edition’ scheduled for 20 June 2024.
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The breakdown of National Insurance contributions (NICs) by class for Great Britain and Northern Ireland is provided by HM Revenue and Customs (HMRC) in “National Insurance Fund (NIF) Accounts”, available here (in the Notes to the…
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HMRC’s register of Trust or Company Service Providers (TCSPs) does not show any TSCPs with that registered office address; and none of the TCSPs supervised by HMRC lists the address as business premises. HMRC supervises only those TCSPs which are not supervised by a professional body…
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The number of people who paid Class 4 National Insurance Contributions is approximately 2.69 million in 2021 to 2022. The estimate accounts for the whole of the UK and is based on the 2021 to 2022 Survey of Personal Incomes (SPI), which is the latest outturn year available.
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The requested information on Value Added Tax (VAT) registrations by deprivation decile is not available. HMRC does not publish any VAT statistics containing geographic breakdowns. This is because VAT registrations can have both single and multiple sites, and therefore such breakdowns would be of…
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This data is published in Table 2.1 Number of individual Income Tax payers in the Income Tax statistics and distributions publication.
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The government recognises the pressure that businesses have been under since the pandemic and that is why the government froze the business rates multiplier for three consecutive years from April 2021 until April 2024 at a cost of £14.5 billion. To make sure that the most vulnerable businesses…
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HMRC issues SA tax returns to customers when the information they hold suggests that the customer meets the published criteria for completing one. HMRC often cannot determine someone’s tax liability until they have sent in a tax return, therefore they need the return to establish whether…
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Pursuant to the answer provided on 18 April 2024 to Question 21846, HM Revenue and Customs is responsible for enforcing and investigating export controls on strategic goods and sanctions and investigating potential breaches of those controls. HM Revenue and Customs does not comment on operational…
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The Government has announced that it will abolish the Furnished Holiday Lettings (FHL) tax regime from April 2025. The Government will publish draft legislation, explanatory notes, and a tax information and impacts note in due course. As with all aspects of tax policy, the Government keeps the…
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The Government is committed to keeping taxes low to support people to keep more of what they earn. The Personal Allowance has nearly doubled since 2010 and is over 20% higher in real terms. As with all aspects of the tax system, the Government keeps the Personal Allowance under review and any…
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The Personal Allowance is currently set at a level high enough to ensure that those pensioners whose sole income is the full rate of the new State Pension or basic State Pension do not pay any income tax. The Government keeps all aspects of the tax system under review and any decision on future…
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HMRC is committed to helping all taxpayers pay their taxes and urges anyone having difficulty to make contact as soon as possible. Time to Pay arrangements are available for taxpayers who cannot afford to make full payment of their tax when it is due. Also, a Budget Payment Plan service allows Self…
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The Office for Budget Responsibility publishes forecast levels of National Insurance receipts in their Economic and Fiscal Outlook report.
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The Government has been engaging with the European Commission including through the UK/EU annual Trade Specialised Committee on Customs Cooperation and Rules of Origin. The EU has expressed the need for consultation with the UK to take into account potential implications for Northern Ireland. The…
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The government keeps all tax policy under review and changes are announced at a fiscal event as part of the normal tax policy making process.
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HMRC capital gains tax (CGT) guidance in connection with selling a home is available on GOV.UK at www.gov.uk/tax-sell-home. Self-assessment Helpsheets 281 and 283 also contain information about the amount of CGT private residence relief available when a person sells a property that has been their…
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The HMRC Stakeholder Conference was attended by 184 external stakeholders from a range of sectors and organisations, including professional bodies, agents, business representative organisations, businesses, customs, and the voluntary and community sector.
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The Government recognises the important role that Furnished Holiday Lets (FHL), including those located on farms, have in the visitor economy. This measure does not penalise or prohibit the provision of FHLs and simply brings their tax treatment in line with other rentals. As with all aspects of…
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The Government has committed to ensuring HMRC has sufficient funding to maintain its compliance performance over time, while continuing to make efficiencies. Within Customer Compliance Group, staff are deployed across a wide range of compliance risks. Internally, these are usually grouped by…
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The government monitors publicly available data to assess the extent to which reliefs are passed through after their introduction, and is keen to ensure that the savings achieved through tax reliefs reach the intended recipients. We have engaged with stakeholders over the last 12 months to ensure…
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The Central Digital and Data Office (CDDO), in the Cabinet Office, has established a programme to support departments managing legacy IT. CDDO has agreed a framework to identify ‘red-rated’ systems, indicating high levels of risk surrounding certain assets within the IT estate.…
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The UK tax gap is currently low and stable, falling from 7.5 per cent in 2005 to 2006 to 4.8 per cent in 2021 to 2022. In 2022 to 2023, compliance action from HMRC secured and protected £34 billion for public services that would otherwise have gone unpaid. 2023 to 2024 compliance yield figures…
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The Government maintains VAT reliefs to aid the purchase of Automated External Defibrillators (AEDs), including VAT relief on purchases made by local authorities and those made through voluntary contributions, where the AED is donated to eligible charities or the NHS. Otherwise, they attract the…
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No estimate has been made of the number of those receiving tax credits with savings above £16,000 that will no longer be entitled to Universal Credit. Tax credits recipients are not required to report savings in order to claim tax credits.
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The Government will publish draft legislation, explanatory notes, and a tax information and impacts note in due course. These will set out how the announced changes will apply in practice.
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Compliance checks form one element of HMRC’s broader compliance approach which is increasingly focused on making it easier for customers to get their tax right first time and hard to get it wrong, by investing in its digital systems, simplifying its policies and processes, and improving…
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I refer my hon. Friend to the answer I gave on 21 March 2024 to question UIN 18911.
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Small Business Rate Relief (SBRR) is available to businesses with a single property below a set rateable value. At Autumn Statement 2023, the government announced a package of changes and tax cuts worth £4.3 billion, including a freeze to the small business multiplier for the fourth…
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The Government has published a consultation on the potential impacts of this court judgment on the PHV sector and its passengers. This consultation explores range of potential options to help mitigate any potential adverse effects that the court judgment could have on PHVOs, drivers, and passengers.
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Farmland and buildings solely used for agriculture are exempt from business rates. The Government keeps all taxes under review. Any future decisions regarding the tax system will be taken in line with the normal Budget process.
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VAT is the UK’s third largest tax forecast to raise £176 billion in 2024/25, helping to fund key spending priorities, such as the NHS, education and defence. The Government recognises that VAT can disproportionately impact particular sectors, including the hair and beauty sector.…
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HM Revenue and Customs does not comment on operational enforcement matters pertaining to specific import or export scenarios.
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The indirect supply prohibition, concerning Russian Origin imports of Oil and Oil products came into force on 05 December 2022. HMRC publishes UK trade data on the www.uktradeinfo.com website. HM Revenue and Customs does not comment on operational enforcement matters pertaining to specific import…
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The government published its next steps, in relation to tax-free shopping in the Spring Budget 2024 which is available here: https://www.gov.uk/government/publications/spring-budget-2024/spring-budget-2024-html.
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HM Revenue & Customs do not hold the information on the amount of stamp duty paid on the purchase of shares solely based in the UK.
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a) An evaluation of the creative industry tax reliefs covering Film Tax Relief, High-end Television Tax Relief, Animation Tax Relief and Children’s Television Tax Relief was published in 2022: https://www.gov.uk/government/publications/creative-industry-tax-reliefs-evaluation An evaluation of…
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Accommodation can be exempted from tax, providing it meets certain conditions which are set out in HMRC guidance. These rules apply to the whole of the UK and are consistent across different employers. This ensures the UK tax system is simple, easy to understand, and limits the risk of abuse. The…
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The government published its next steps on tax-free shopping in the Spring Budget 2024 which is available here: https://www.gov.uk/government/publications/spring-budget-2024/spring-budget-2024-html. The OBR published a review of the original 2020 costing of the withdrawal of tax-free shopping in…
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The government published its next steps on tax-free shopping in the Spring Budget 2024 which is available here: https://www.gov.uk/government/publications/spring-budget-2024/spring-budget-2024-html. The OBR published a review of the original 2020 costing of the withdrawal of tax-free shopping in…
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HMRC has a dedicated team of trained staff members available to support and assist customers with queries related to Child Benefit. The staffing numbers are regularly reviewed and adjusted based on demand throughout the year. The Department has the capability to train existing colleagues from…
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The Government is committed to supporting those with disabilities who may struggle to access physical books and therefore rely more heavily on audiobooks. In line with its statutory obligations under the Equality Act, the Government carefully considers the impact of VAT policy on those with…
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The Government is committed to ensuring that older people are able to live with the dignity and respect they deserve. The Personal Allowance is currently set at a level high enough to ensure that those pensioners whose sole income is the full rate of the new State Pension or basic State Pension do…
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The Valuation Office Agency’s Automated Valuation Model (AVM) methodology for Wales has been updated substantially since the cancelled 2007 English revaluation. The new AVM uses spatial modelling techniques of which location is a key element. The spatial model estimates a continuous field of…
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The OBR published a review of the original 2020 costing of the withdrawal of tax-free shopping in the Economic and Fiscal Outlook on 6 March, with a follow up supplementary document published on 11 March, which is available here: https://obr.uk/docs/dlm_uploads/VAT-RES-costing-review.pdf The…
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HM Revenue and Customs (HMRC) only ever considers insolvency as a last resort. Anyone who is worried about being able to pay what they owe should contact HMRC, who may be able to agree an instalment arrangement based on the individual’s financial circumstances. There is no maximum length for…
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Treasury Ministers and officials have meetings with a wide variety of organisations in the public and private sectors as part of the process of policy development and delivery. Details of ministerial and permanent secretary meetings with external organisations on departmental business are published…
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The Government announced measures against the import of oil of Russian origin or originating in Russia on 21 July 2022. Since that date, HMRC has implemented border controls so that if such consignments were declared onto the Customs Declaration Service, then HMRC would take appropriate enforcement…
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Cutting NICs rates does not affect anyone’s entitlement to the State Pension or contributory benefits.
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In the 2019 Independent Loan Charge Review, Lord Morse recommended that the Loan Charge should only apply to loans made on or after 9 December 2010. The Government accepted this recommendation. Lord Morse was also clear that, for years before this date, where there is an open enquiry or assessment…
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The Government is committed to supporting those with disabilities who may struggle to access physical books and therefore rely more heavily on audiobooks. In line with its statutory obligations under the Equality Act, the Government carefully considers the impact of VAT policy on those with…
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The Government is committed to rewarding hard work through a fair and simple tax system that is also competitive internationally. The Government is taking a responsible approach by delivering tax cuts within the fiscal rules.The tweet of 6 January 2024 was based on the most recently published data…
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As the UK’s economic and finance ministry, HM Treasury has regular discussions with representatives from a wide range of industries including travel and retail as well as business representative organisations covering many sectors.
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Information on seizures of goods subject to sanctions and strategic export controls is available here: UK strategic export controls annual report 2022 - GOV.UK (www.gov.uk)
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Information on voluntary disclosures relating to trade sanctions and strategic export controls is available here:UK strategic export controls annual report 2022 - GOV.UK (www.gov.uk)
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Information on Compound Settlements issued by HMRC are available here:UK strategic export controls annual report 2022 - GOV.UK (www.gov.uk)
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Responses to the Business Rates Avoidance and Evasion consultation made clear that avoidance of business rates through abuse of Empty Property Relief (EPR) is an area we need to take action on. Most respondents, and all those from local government, agreed that extending the EPR ‘reset…
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HMRC conducted a full Equalities Impact Assessment regarding the planned closure of the Self Assessment helpline between 8 April and 30 September 2024. However, HMRC has halted this plan while it engages with stakeholders about how to ensure all taxpayers’ needs are met as the Department…
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HMRC has halted its planned changes to the Self Assessment, VAT and PAYE telephone helplines between April and September 2024 while it engages with stakeholders about how to ensure all taxpayers’ needs are met as the Department shifts more people to online self-service. HMRC encourages…
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HMRC will take this request away for consideration.
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The Welsh Government has commissioned the Valuation Office Agency (VOA) to carry out a revaluation of all domestic property in Wales. To facilitate this, the VOA has built an Automated Valuation Model which has produced values for 1.46 million properties. The following external datasets were…
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We do not put the detail you have requested in the public domain because its disclosure may prejudice operational detection and prevention capabilities.
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HMRC is responsible for the civil and criminal enforcement of export controls and trade sanctions which fall within its customs remit. In addition, for certain trade sanctions outside its customs, HMRC enforces under criminal law on referral from a civil enforcement body.At UK ports and airports,…
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The policy costing was based on data reflecting business rates receipts and reliefs as reported by local authorities in the National Non-Domestic Rates forms, which are publicly available on the gov.uk website.
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The higher rate of Child Benefit can only be paid for the eldest child. It is intended to help all families with children, acknowledging the impact on a family’s finances of the arrival of a child/children in the family. The arrival of a child for the first time may mean for instance that…
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HM Treasury published distributional analysis at Spring Budget 2024, which can be found here:https://assets.publishing.service.gov.uk/media/65e83ed008eef600115a5660/Impact_on_households_-_SB24_FINAL.pdf
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The Government has announced that it will abolish the Furnished Holiday Lettings (FHL) tax regime, equalising the tax treatment of landlords with short-term holiday lets and those with standard residential properties. This will make the taxation of property fairer and simpler while raising revenue…
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In July 2023 new powers were given to Trading Standards to make referrals to HM Revenue and Customs (HMRC) where they find evidence of tobacco products that don’t comply with the UK Tobacco Track and Trace System. The referral process which practically implements these powers started in…
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The Government has recently issued guidance on the long-term arrangements for business-to-business parcels which is available on gov.uk - www.gov.uk/government/publications/moving-parcels-from-great-britain-to-northern-ireland-under-the-windsor-framework-from-30-september-2024.
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The suggestion by the Office for Tax Simplification (OTS) for a brightline test would create an arbitrary dividing line, and potential preferential tax treatment for those able to afford to buy more properties, as opposed to considering whether an activity constitutes trading or property letting on…
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I refer the hon. Member for Portsmouth South to the answer given on 20 March to Question UIN 18112
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In the 2019 Independent Loan Charge Review, Lord Morse recommended that the Loan Charge should only apply to loans made on or after 9 December 2010. The Government accepted this recommendation.However, Lord Morse was also clear that, for years before this date, where there is an open enquiry or…
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HMRC officials have and continue to discuss the Managed Service Company rules with professional accountancy organisations, workers’ representative bodies and other tax professionals. HMRC officials in collaboration with stakeholders are exploring how HMRC’s guidance could be enhanced to…
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The government is not currently considering expanding the scope of eligible instruments to include the voice, however the government keeps the tax system under review.
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London weighting allowances are an additional wage supplement to people's incomes. They are therefore subject to NICs and income tax. Exempting London weighting allowances from income tax and NICs would increase the complexity of the tax system and be open to abuse. The Government keeps all taxes…
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HMRC does not hold the information requested. Information on HMRC complaints can be found within the HMRC monthly performance reports at HMRC monthly performance reports - GOV.UK (www.gov.uk)
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Where data is already available via GOV.UK, HMRC have provided links below. HMRC do not routinely issue civil penalties as a direct result of criminal investigations, so do not hold the requested data. Prosecutions, convictions and…
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The Office for Budget Responsibility provide the official government forecasts. Their estimate of the impact of personal tax policies on work incentives can be found in Box 3.2 of their Economic and Fiscal Outlook – March 2024.
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The Government has announced that it will abolish the Furnished Holiday Lettings (FHL) tax regime, equalising the tax treatment of landlords with short-term holiday lets and those with standard residential properties. This will take effect from April 2025, giving FHL landlords time to adjust to the…
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We are unable to provide specific details of the individuals who attended as this would be in breach of GDPR rules.
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HMRC publishes statistics on the cost of video games tax relief here: https://www.gov.uk/government/statistics/creative-industries-statistics-august-2023 A breakdown of claims by production budgets is not available. However, within the National Statistics (Video Games – Table 4.2) there is a…
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The OBR have confirmed that residential property transactions will be around 60,000 higher over the 5-year forecast, owing to the cut to the higher rate of Capital Gains Tax (CGT) on residential property gains from 28 per cent to 24 per cent.The published costings note which covers underlying…
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At Autumn Statement 2023, the Chancellor announced that full expensing will be made permanent, allowing companies to claim 100% capital allowances on qualifying main rate plant and machinery investments. Full expensing is available to all incorporated companies, including farmers. There are other…
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At Spring Budget 2024, the government announced that from 1 April 2025, the rate of theatre tax relief will be set permanently at 40% (for non-touring productions) and 45% (for touring productions). This is a highly generous level of relief that will support theatre companies to continue to put on…
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HM Revenue & Customs (HMRC) does not hold readily available data on revenue accrued per oil refinery.
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The UK Independent Film Tax Credit (IFTC) announced at Spring Budget is an enhanced tax credit, designed to boost the production of UK independent films and incubate UK film talent. Under the IFTC, films with budgets up to £15m that meet the criteria of a new British Film Institute test will…
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The government has announced that eligible film studios in England will receive a 40% reduction on gross business rates bills until 2034 which is a tax cut worth £470 million over the next 10 years. This will ensure that existing studios remain competitive and support new studio investments in…
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At Spring Budget 2024, the government announced that from 1 April 2025, companies claiming the Audio-Visual Expenditure Credit (AVEC) will be able to receive a 5-percentage point increase in tax relief (a total rate of 39%) on UK visual effects costs in film and high-end TV productions. The…
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The Government believes the double taxation of work is unfair. That is why we’ve cut 4p from employee NICs in the last six months which will mean the average worker receives a tax cut worth £900 this coming year and why we are committed to ending this unfairness.Cutting NICs rates does…
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HMRC Datalab have provided 106 projects access to de-identified HMRC data for research purposes, since 2012.
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HM Treasury received a total of 137 voluntary donations for a total of £4,111,587.79 from January 2003 up to 13th March 2024. The breakdown for each year is in the table below. Calendar yearNo. of donationsValue of…
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From April 2025, the government will abolish the current tax regime for non-UK domiciled individuals, or non-doms, and get rid of the outdated concept of domicile in the tax system, replacing this with a modern, simpler, fairer and competitive residence-based regime. The government will also move…
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In May 2022, the Court of Appeal confirmed that HMRC could use provisions in tax legislation (section 684(7A)(b) of the Income Tax (Earnings and Pensions) Act 2003). HMRC is using these provisions in line with the Court of Appeal judgment.The Government has received representations about…
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HMRC publish R&D statistics annually, the latest publication can be found on Gov.uk at Research and Development Tax Credits Statistics: September 2023.
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As announced at Spring Budget, the Government will launch the consultation on the impacts of the July 2023 High Court ruling in Uber Britannia Ltd v Sefton MBC in April.
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