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Victoria Atkins
CON✓ Current MP
🏛️ Louth and Horncastle
📅 2015–2026
2,055 speeches on Hansard record
✅ Votes attended: 89.29% (#84 of 649 MPs)
🟢 Rebelled against party: 0.24%
📝 Topics: Agriculture: Inheritance Tax, Inheritance Tax, Agriculture: Grants
🤝 Member of 1 All-Party Parliamentary Groups
Written Answers
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Cabinet Office
To ask the Minister for the Cabinet Office, how many pubs have closed since 5 July 2024 in Lincolnshire.
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To ask the Minister for the Cabinet Office, how many pubs have closed since 5 July 2024 in Louth and Horncastle constituency.
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Department for Business and Trade
To ask the Secretary of State for Business and Trade, how many pubs have closed since 5 July 2024; and what steps his Department is taking to support (a) pubs and (b) other hospitality businesses.
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Department for Environment, Food and Rural Affairs
To ask the Secretary of State for Environment, Food and Rural Affairs, with reference to her Department's White Paper entitled A New Vision for Water, published on 20 January 2026, what estimate she has made of the average annual cost of complying with the environmental permit regime for an average…
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To ask the Secretary of State for Environment, Food and Rural Affairs, with reference to her Department's White Paper entitled A New Vision for Water, published on 20 January 2026, what estimate she has made of the number of cattle farms that could be impacted by an extension of the environmental…
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To ask the Secretary of State for Environment, Food and Rural Affairs, with reference to her Department's White Paper entitled A New Vision for Water, published on 20 January 2026, if she plans to publish the Transition Plan on a sitting day of the House this year.
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To ask the Secretary of State for Environment, Food and Rural Affairs, whether her Department has assessed the potential impact of the Heather and Grass etc. Burning (England) (Amendment) Regulations 2025 on the number of wildfires, including their incidence, scale, and severity.
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To ask the Secretary of State for Environment, Food and Rural Affairs, how many of the 88 recommendations proposed in the independent report entitled Independent Water Commission: review of the water sector, published in July 2025, are included in her Department's policy paper entitled A new vision…
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To ask the Secretary of State for Environment, Food and Rural Affairs, on which dates the Water Delivery Taskforce has met.
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To ask the Secretary of State for Environment, Food and Rural Affairs, pursuant to the Answer of 28 March 2025 to Question 35691 on Dover Port Health Authority: Finance, how much funding his Department plans to provide to Dover Port Health Authority in the 2025-26 financial year.
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To ask the Secretary of State for Environment, Food and Rural Affairs, whether he has confirmed funding for the Dover Port Health Authority for the 2025-26 financial year.
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To ask the Secretary of State for Environment, Food and Rural Affairs, whether he has had discussions with Cabinet colleagues on the details of a potential UK-US trade deal.
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To ask the Secretary of State for Environment, Food and Rural Affairs, what discussions he has had with the Dover Port Health Authority on funding for the 2025-26 financial year.
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To ask the Secretary of State for Environment, Food and Rural Affairs, how many applications for the capital grant scheme were received by his Department in each month since July 2024.
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To ask the Secretary of State for Environment, Food and Rural Affairs, how many applications for the capital grant scheme were approved by his Department in each month since July 2024.
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To ask the Secretary of State for Environment, Food and Rural Affairs, what the average award received through his Department's capital grant scheme was in (a) July, (b) August, (c) September, (d) October and (e) November.
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To ask the Secretary of State for Environment, Food and Rural Affairs, when he plans to announce funding levels for agriculture in each year of this Parliament.
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To ask the Secretary of State for Environment, Food and Rural Affairs, what steps he plans to take to help support farmers in (a) Lincolnshire and (b) Louth and Horncastle constituency.
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To ask the Secretary of State for Environment, Food and Rural Affairs, if he will take steps to increase the agriculture budget by inflation for each year of this Parliament.
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Department for Transport
To ask the Secretary of State for Transport, what her Department's policy is on spending £262 million from reallocated HS2 funding on Lincolnshire's (a) roads and (b) public transport.
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Department for Work and Pensions
To ask the Secretary of State for Work and Pensions, what estimate she has made of the proportion of the general population that are in receipt of the State Pension in each district council electoral ward in Louth and Horncastle constituency.
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To ask the Secretary of State for Work and Pensions, how many people in receipt of the State Pension there are in each district council electoral ward in Louth and Horncastle constituency.
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To ask the Secretary of State for Work and Pensions, what assessment she has made of the potential impact of changes to the eligibility criteria for Winter Fuel payments to be introduced from winter 2024-25 on the (a) financial and (b) physical well-being of pensioners in Louth & Horncastle…
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To ask the Secretary of State for Work and Pensions, what proportion of pensioners will no longer be eligible to receive the Winter Fuel Payment in Louth and Horncastle constituency in Winter 2024-25.
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To ask the Secretary of State for Work and Pensions, whether her Department has made an assessment of the potential impact of the removal of the Winter Fuel Payment for pensioners not in receipt of a means tested benefits on the NHS.
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To ask the Secretary of State for Work and Pensions, what estimate she has made of the number of people that will be affected by the change in eligibility requirements for the Winter Fuel Payment in Winter 2024-25 in Louth and Horncastle constituency.
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To ask the Secretary of State for Work and Pensions, what assessment she has made of the potential impact of the change in eligibility requirements for the Winter Fuel Payment in Winter 2024-25 on the affordability of energy for people aged over 65 in (a) Louth and Horncastle constituency and (b)…
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Department of Health and Social Care
To ask the Secretary of State for Health and Social Care, how many procedures were delivered by surgical hubs opened since 27 October 2021 in (a) January, (b) February, (c) March, (d) April, (e) May, (f) June and (g) July 2024.
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To ask the Secretary of State for Health and Social Care, how many procedures were delivered by surgical hubs opened since the 2021 Spending Review, as of 4 July 2024.
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To ask the Secretary of State for Health and Social Care, how many (a) first stage and (b) second stage cancer patients received a diagnosis following an appointment at a community diagnostic centre opened since the 2021 Spending Review.
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To ask the Secretary of State for Health and Social Care, how many (a) checks, (b) tests and (c) scans were carried out at community diagnostic centres opened since the 2021 Spending Review, as of 4 July 2024.
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To ask the Secretary of State for Health and Social Care, how many (a) checks, (b) tests and (c) scans were carried out at community diagnostic centres opened since the 2021 Spending Review in (i) January 2024, (ii) February 2024, (iii) March 2024, (iv) April 2024, (v) May 2024, (vi) June 2024 and…
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To ask the Secretary of State for Health and Social Care, what (a) non-executive directors, (b) other direct ministerial appointees and (c) other public appointees in his Department have left their posts since the general election; what (a) direct ministerial and (b) other public appointments his…
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To ask the Secretary of State for Health and Social Care, how many civil servants who are not special advisers he has appointed without open competition since the general election.
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To ask the Secretary of State for Health and Social Care, whether his Department has appointed civil servants who (a) previously (i) worked for and (ii) were seconded to the Labour Party, (b) previously donated to the Labour Party and (c) have been Labour parliamentarians since the general election.
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To ask the Secretary of State for Health and Social Care, what assessment his Department has made of the adequacy of the UK’s preparedness for (a) mpox and (b) future outbreaks and pandemics.
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To ask the Secretary of State for Health and Social Care, what the (a) total and (b) estimated yearly cost to the public purse is of the pay offer award to NHS junior doctors.
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To ask the Secretary of State for Health and Social Care, what his planned timetable is for the review of the New Hospitals Programme.
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To ask the Secretary of State for Health and Social Care, what progress has been made on the the construction of the new A&E unit at Pilgrim Hospital in Boston; and when he expects the construction to be completed.
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I would once again like to thank Dr Cass for her excellent report which provides much needed clarity for services and patients. We are working with NHS England to take forward its recommendations.NHS England has committed £17.1 million to the two new regional hubs for Children and Young People…
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I commend my Rt Hon. Friend’s tireless advocacy for high-quality end-of-life care, through his work on the APPG for Dying Well. I understand his concerns about potential variation in provision. However, the Health and Care Act 2022 included a legal duty for integrated care boards to…
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On 7 February, we published our Dentistry Recovery Plan to increase patients’ access to NHS dentistry across the country, including in Norfolk. On 1 March, one element – the New Patient Premium went live, to increase the number of appointments available. We will keep the House updated…
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Thanks to the hard work of NHS teams, the government is on track to not only meet our ambition of opening 160 community diagnostic centres more broadly across England by March 2025, but to exceed it.This will represent a step change in how diagnostics is deployed in the UK and directly supports our…
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Treasury
To ask the Chancellor of the Exchequer, what estimate her Department has made of the number of estates that will pay additional inheritance after the threshold changes to £2.5million from April 2026 who claim a) only Agricultural Property Relief b) only Business Property Relief and c) both…
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To ask the Chancellor of the Exchequer, what estimate her Department has made of the number of a) farms b) agricultural businesses and c) non-agricultural businesses that will pay additional inheritance after April 2026 following proposed changes to Agricultural Property Relief and Business…
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To ask the Chancellor of the Exchequer, whether the changes to the threshold for Agricultural Property Relief and Business Property to £2.5million has been scored by the Office for Budget Responsibility.
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To ask the Chancellor of the Exchequer, whether an impact assessment was carried out on changing the Agricultural Property Relief and Business Property to £2.5million.
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To ask the Chancellor of the Exchequer, whether she plans to publish an impact assessment on the proposal to change the Agricultural Property Relief and Business Property threshold to £2.5million.
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To ask the Chancellor of the Exchequer, whether Emma Reynolds MP has attended any meetings in her role as Economic Secretary to the Treasury on proposed changes to inheritance tax since 1 July 2024.
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To ask the Chancellor of the Exchequer, whether Emma Reynolds MP has attended any Treasury meetings in her role as Economic Secretary to the Treasury on inheritance tax reforms on Agricultural Property Relief and Business Property Relief since 1 July 2024.
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To ask the Chancellor of the Exchequer, whether Emma Reynolds has (a) chaired and (b) deputised at any meetings on inheritance tax policy since 1 July 2024.
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To ask the Chancellor of the Exchequer, whether Emma Reynolds MP met with (a) farming, (b) estate planning, (c) tax advisory and (d) other external organisations to discuss inheritance tax changes when Chief Secretary to the Treasury.
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To ask the Chancellor of the Exchequer, what meetings she had with the (a) National Farmers Union, (b) Country Land and Business Association, (c) Countryside Alliance, (d) Tenant Association Farmers and (e) Central Association for Agricultural Valuers before 30 October 2024.
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To ask the Chancellor of the Exchequer, what meetings she has had with the (a) National Farmers Union, (b) Country Land and Business Association, (c) Countryside Alliance, (d) Tenant Association Farmers and (e) Central Association for Agricultural Valuers since 30 October 2024.
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To ask the Chancellor of the Exchequer, pursuant to the Answer of 11 November 2024 to Question 12741 on Business: Inheritance Tax, how many and what proportion of the estates that claimed both agricultural property relief and business property relief (a) were family farms and (b) would have paid…
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To ask the Chancellor of the Exchequer, pursuant to the Answer of 11 November 2024 to Question 12741 on Business: Inheritance Tax, how many and what proportion of the estates that claimed both agricultural property relief and business property relief were (a) working farms and (b) other claimants.
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To ask the Chancellor of the Exchequer, pursuant to the Answer of 11 November 2024 to Question 12741 on Business: Inheritance Tax, what the combined value of assets qualifying for relief was in the estates that claimed both agricultural property relief and business property relief.
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To ask the Chancellor of the Exchequer, with reference to her Department’s publication entitled Summary of reforms to agricultural property relief and business property relief, published on 30 October 2024, how many Agricultural Property Relief claims in the reference period also included…
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The off-payroll working rules are designed to ensure that individuals working like employees but through their own company pay broadly the same income tax and National Insurance contributions (NICs) as those who are directly employed. The government considered the suggestion of an exemption based…
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HMRC has interpreted this question to refer to details of Corporation Tax (CT) returns filed by companies incorporated in 2021. The deadline for filing all of those CT returns has not yet been reached, and some companies will have, or may still inform HM Revenue and Customs (HMRC) that they are not…
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Information on how many people have paid voluntary National Insurance contributions and are waiting to have those contributions credited to their National Insurance record is not readily available and could only be obtained at disproportionate cost.
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To comply with the Welsh Language Act 1993, HM Revenue and Customs (HMRC) provides a number of Welsh language helplines The one for PAYE employer enquiries (Treth Incwm, Hunanasesiad a mwy), can be accessed Monday to Friday, 8:30am to 5.00 pm on 0300 200 1900. Details on how Welsh speakers can…
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Estimates of the number of self-employed individuals is published yearly in the Survey of Personal Income (SPI), which is based on information held by HMRC on individuals who could be liable to UK Income Tax. The estimates for the tax years 2017-2018 to 2020-2021can be found at the following link:…
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The cost of relieving VAT on defibrillators is uncertain owing to the lack of data on purchases of defibrillators and associated apparatus, and on purchasers who are able to reclaim the VAT on these purchases. Businesses are not required to provide information at a product level in their VAT…
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The Government keeps all taxes and reliefs under review and considers a range of evidence, including data and research on factors like pricing, when assessing the effects of tax changes. While the Government does not control prices, a VAT relief may contribute to the conditions for price…
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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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I refer the hon member to the answer I gave on 20 October 2023 to PQ UIN 203159.
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HM Revenue & Customs (HMRC) received your correspondence on 13 June 2023 and received the further information requested on 20 June 2023. They apologise for the delay in replying. HMRC contacted your constituent on 17 August 2023 and telephoned your office on 25 October 2023 to provide an update on…
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The government does not have estimates for the impact on tax revenues of osteoporotic fractures. However, the government recognises the importance of boosting people’s health for their own benefit, as well as for the wider labour market and the Exchequer. At the Spring Budget, the Chancellor…
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The Government believes international cooperation is important in tackling global tax challenges, and actively engages with the OECD’s and UN’s work on tax policy. The Government is committed to ensuring internationalensuring international tax rules and standards are effective as well…
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The Government has taken action to hold the tax rate steady over the last three years, protecting businesses from inflationary pressures at a cost of £14.5 billion to the Exchequer. Most recently, the Government froze the business rates multiplier for a third consecutive year in 2023-24, a tax…
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At Autumn Statement 2022, the Government announced a package of changes and tax cuts worth £13.6 billion over the next five years, including:a freeze to the business rates multiplier for 2023-24, a tax cut worth £9.3 billion over the next 5 years, meaning all bills are 6% lower than…
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HMRC takes the quality of customer service very seriously.HMRC is working to improve call answer rates, primarily through supporting customers who can use digital services to do so in the first instance. This will reduce call numbers and allow HMRC to focus their telephone support on those with…
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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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The loan charge was independently reviewed by Lord Amyas Morse in 2019, who assessed the impact of the policy on affected taxpayers. The Government accepted all but one of the Review’s 20 recommendations. To bring the Review’s publication to the attention of Parliament, a Written…
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There are several types of support available to spouses of deceased armed forces personnel through the Armed Forces Compensation Scheme. The tax treatment depends on the type of support. The Government has published statistics on claims and awards made under the Armed Forces Compensation Scheme…
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Land, buildings and objects of outstanding scenic, architectural, historic or artistic interest form an integral part of the cultural life of this country. The capital taxes conditional exemption encourages the nation’s heritage to be preserved and displayed for the enjoyment of the public.…
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HMRC’s Charter and Principles of support sets out the approach to providing access to its services, including providing reasonable adjustments to customers. The Charter Annual report outlines HMRC’s progress in meeting the Charter. Additional HMRC guidance on making reasonable…
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Where an employer provides living accommodation to an employee it is usually taxable as a benefit in kind. Accommodation can be provided exempt from tax, providing it meets these conditions: employees cannot do their work properly without it, for example agricultural workers living on farms;an…
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A deregistered company submits a form VAT427(Claim for input tax relief from VAT on cancellation of registration) to HMRC. On receipt of a correctly completed VAT427 form, on average HMRC takes 5 working days to issue a refund.
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To comply with the Welsh Language Act 1993, HM Revenue and Customs (HMRC) adopts the principle that, in the conduct of its public business and communication in Wales, it will treat the English and Welsh languages equally in appropriate circumstances and when reasonably practicable. The Welsh…
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At Autumn Statement 2022, an extended Retail, Hospitality and Leisure (RHL) relief worth £2.1 billion was announced for 2023-24. The relief provides a 75% discount for eligible RHL properties, including music venues, up to a cash-cap of £110,000 per business. Grassroots music venues will…
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The government has legislated for the Pillar 2 Multinational top-up tax (MTT) and Domestic top-up tax (DTT) for implementation from 31 December 2023. An updated Tax Impact and Information Note and costing were published at Spring Budget 2023. An update on the latest revenue forecast from the OBR…
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The Chancellor of the Exchequer and Treasury Ministers meet with HMRC officials on a regular basis to discuss HMRC’s performance. HMRC publishes its performance on a monthly and quarterly basis:https://www.gov.uk/government/collections/hmrc-monthly-performance-reports…
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Businesses are not required to provide figures at a product level within their VAT returns, as this would impose an excessive administrative burden. Therefore, HM Revenue and Customs does not hold information on VAT revenue from specific products or services, including VAT on defibrillators. The…
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The Government believes that pubs make an important contribution to our culture, fostering a sense of place and community, and to the UK economy. The Government is aware that the high street faces long-term challenges and is committed to supporting the businesses that make our high streets and town…
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The VAT rules for mini cab services and taxis remain unchanged. Fares have always been subject to VAT when provided by a VAT registered business who is providing those services as principal. The Government is carefully considering the potential impact the Uber Britannia Limited v Sefton Borough…
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The VAT rules for mini cab services and taxis remain unchanged. Fares have always been subject to VAT when provided by a VAT registered business who is providing those services as principal. The Government is carefully considering the potential impact the Uber Britannia Limited v Sefton Borough…
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This High Court ruling is not a tax case and does not have a direct bearing on any business’s tax position. The VAT rules, which apply to all businesses, have not changed. The Government is carefully considering the implications of the ruling for the sector and passengers.
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The Uber Britannia Limited v Sefton Borough Council [2023] EWHC 1975 judgment does not apply to taxis, it only applies to Private Hire Vehicle Operator (PHVO) services.The VAT rules remain unchanged for PHVO fares. Fares have always been subject to VAT when provided by a VAT registered business who…
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HMRC takes the quality of customer service very seriously. HMRC’s approach to hybrid working is in line with many private and public sector organisations. HMRC’s workforce plan includes the effective use of hybrid working where this meets business needs; staff are held to the same…
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VAT has been designed as a broad-based tax on consumption, and the twenty per cent standard rate applies to many goods and services. VAT at the standard rate has always applied to the provision of licensed minicab services when supplied by VAT registered businesses. While there are exceptions to…
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When the Corporation Tax rate change was announced at Budget 2021 it was estimated that around 200,000 companies would pay the 25% rate. https://www.gov.uk/government/speeches/budget-speech-2021Estimates of actual numbers paying the main rate will be published once data is available.
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On 2 October, the Chancellor of the Exchequer announced a value for money audit of all EDI (Equality, Diversity and Inclusion) spending in the Civil Service. The audit will coincide with the public sector productivity review, aiming at delivering a leaner, more efficient government. The audit forms…
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HMRC's Raising and Resolving Concerns and Upholding our Standards of Conduct guidance aligns to the ACAS codes of practice. However, there will always be occasions where employees and ex-employees are dissatisfied with the outcome of the process. Individuals have the right to submit a claim to an…
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As per my answer to Question 183901, the Government is looking into whether this important zero-rating is being passed on by retailers to women as intended. The Government keeps all taxes and reliefs under continuous review, considering a range of evidence, including data and research on factors…
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In order to provide certainty for businesses and to continue to support the Northern Ireland second-hand car market, the Government introduced the Second-Hand Motor Vehicle Payment Scheme on 1 May 2023. The scheme ensures that for cars moved after May 1 2023, businesses selling in NI will pay the…
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On 2 October, the Chancellor of the Exchequer announced a value for money audit of all EDI (Equality, Diversity and Inclusion) spending in the Civil Service. The audit will coincide with the public sector productivity review, aiming at delivering a leaner, more efficient government. The audit forms…
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VAT has been designed as a broad-based tax on consumption, and the twenty per cent standard rate applies to the majority of goods and services. While there are exceptions to the standard rate, these have always been strictly limited by both legal and fiscal considerations; one exception being…
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There are times when it is appropriate for HMRC to make payments to individuals in return for providing information that helps tackle tax avoidance and evasion. Such payments are discretionary and are based on the quality of the information provided, the extent and value to which the information…
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The Government believes that pubs make an important contribution to our culture, fostering a sense of place and community, and to the UK economy. The Government is aware that the high street faces long-term challenges and is committed to supporting the businesses that make our high streets and town…
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Whilst there are currently no plans to remove VAT on motorcycle air vests, the Government remains committed to ensuring the safety of motorcyclists. For example, motorcycle helmets, which satisfy the requirements of regulation 8(2) of the Personal Protective Equipment Regulations 2002, are…
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The Government understands the vital role the hospitality industry plays in the UK economy. This is why, for example, the Government announced a package of business rates support at Autumn Statement 2022 which means businesses in the retail, hospitality and leisure sectors, including pubs, will…
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HMRC issues Self Assessment (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…
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There are a wide range of factors to consider when introducing new tax reliefs as they can add significant complexity to the tax system. Tax reliefs are also difficult to target effectively; for example, they do not benefit individuals with income below the income tax Personal…
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VAT is a broad-based tax on consumption and the 20 per cent standard rate applies to most goods and services, including alcohol sold at both pubs and supermarkets. Exceptions to the standard rate have always been limited by both legal and fiscal considerations. The Government understands the vital…
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HMRC published an independent review about what it’s like to work at HMRC, Respect at Work Review in 2019. The review made a series of recommendations that HMRC implemented including significant changes to departmental policy, processes and practice. The programme closed at the end of March…
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Businesses are not required to provide figures at a product level within their VAT returns, as this would impose an excessive administrative burden.The information requested is therefore not available.
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The Government introduced the Marriage Allowance (MA) in April 2015 to recognise marriage and civil partnerships in the tax system. It allows a spouse or civil partner to transfer 10 per cent of their Personal Allowance (PA) if their partner is a basic rate taxpayer. At Autumn Statement 2022, the…
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The Government was grateful to the Office of Tax Simplification (OTS) for their suggestions for how the individual’s experience of Child Benefit and the High Income Child Benefit Charge (HICBC) could be improved. The OTS acknowledged that HM Revenue and Customs (HMRC) has made progress…
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The Government currently provides various VAT reliefs to aid the purchase of defibrillators and other first aid equipment. For example, when an AED is purchased with funds provided by a charity or by voluntary contributions, and then donated to an eligible body (such as an NHS body or a charitable…
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The Government currently provides various VAT reliefs to aid the purchase of defibrillators and other first aid equipment. For example, when an AED is purchased with funds provided by a charity or by voluntary contributions, and then donated to an eligible body (such as an NHS body or a charitable…
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HMRC continually upgrades IT systems as part of ongoing maintenance. HMRC has 24/7 support operation in place with established processes for early identification of incidents and respond to these appropriately. Customer data is subject to high levels of protection and HMRC takes data protection…
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HMRC continually upgrades IT systems as part of ongoing maintenance. HMRC has 24/7 support operation in place with established processes for early identification of incidents and respond to these appropriately. Customer data is subject to high levels of protection and HMRC takes data protection…
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The off-payroll working rules are designed to ensure that individuals working like employees but through their own company pay broadly the same income tax and National Insurance contributions (NICs) as those who are directly employed.The government and HMRC remain committed to understanding the…
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The Government does not hold information on the amount of revenue raised through VAT paid on cladding and other building safety remediation projects carried out between June 2017 and June 2023. This is because this type of work is likely to be completed by businesses that undertake a variety of…
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The Government keeps all taxes under review unless otherwise stated. Since 9 December 2010, HMRC have published Tax Information and Impact Notes (TIINs) alongside tax legislation. A full list of TIINs can be found here:…
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HMRC enforces the UK NMW and national living wage in line with the legislative framework owned by the Department for Business and Trade (DBT). HMRC don’t hesitate to use their powers if they suspect a business isn’t paying their workers at least the correct rate of National Minimum…
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The Government is committed to managing the public finances in a disciplined and responsible way. The Adjusted Net Income threshold of £50,000 for the High Income Child Benefit Charge (HICBC) means that the Government continues to support the majority of Child Benefit claimants, whilst…
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Information relating to HMRC’s staffing levels is published each year in its Annual Report and Account. A link to the latest reports is available below: Annual reports and accounts published by HMRC - GOV.UK (www.gov.uk)
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I refer the hon Member to the reply given to the Member for Liverpool, West Derby, on 11 September 2023, UIN 197180.
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Ongoing criminal investigation activity by HMRC against the covid support schemes has been reported in HMRC’s annual report and accounts 2022-23, which can be found at the following link: https://www.gov.uk/government/publications/hmrc-annual-report-and-accounts-2022-to-2023. This ongoing…
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(a) HMRC do not publish major IT failures in the public domain. Previously, HMRC have made announcements using online platforms such as GOV.UK and Twitter to update customers on services that have been impacted by an outage or an IT failure. Customers can also find out about downtime and technical…
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HMRC cannot provide this information because data transfer and assurance processes between the live SA system and those used for analytical purposes are not yet complete for the year requested. In addition the penalty life cycle is not yet complete for 2021-22 and many late returns, which will…
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National Insurance Contributions (NICs) are assessed on a pay-period basis per each employment. Requiring the aggregation of earnings for NICs of people doing more than one job with multiple employers would be administratively complex, increasing the burden on employers. However, the Government…
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The Uber Britannia Limited v. Sefton Borough Council High Court case is not a tax case and does not have a direct bearing on the tax treatment of private hire vehicle services. Indeed, the VAT rules, which apply to all businesses, have not changed. The Government recognises, however, that this…
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HMRC’s lawyers considered all relevant legal points when providing the advice that informed HMRC’s approach to collecting disguised remuneration tax liabilities including the Loan Charge from employers and, where appropriate, employees.
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There are times when it is appropriate for HMRC to make payments to individuals in return for providing information that helps tackle tax avoidance and evasion. Such payments are discretionary and are based on the quality of the information provided, the extent and value to which the information…
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Monthly receipts data for the Apprenticeship Levy is published by HM Revenue and Customs in their Tax and NIC Receipts publication which can be found online at:HMRC tax receipts and National Insurance contributions for the UK - GOV.UK (www.gov.uk).
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I refer the hon. Member to the answer I gave on 17 July 2023 to Question UIN 192681
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HMRC cannot provide an estimate for the number of people subject to the Loan Charge who have become insolvent as they could have become insolvent for many reasons.
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I refer the Honourable Member to the answer that was given on 27 April 2023 to the question UIN 182076.
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The Government provides a Research & Development Allowance (RDA) which gives relief for capital expenditure on R&D incurred by a trader. This includes plant, machinery and buildings used for R&D activity.In 2021, the Government previously consulted on targeting the R&D tax reliefs towards R&D with…
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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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Views on the VAT registration threshold are divided and the case for change has been regularly reviewed over the years. While some businesses have argued that a higher threshold would reduce administrative and financial burdens, others contend that a lower threshold would provide a fairer…
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The Government will confirm the tax treatment of War Widow(er)s’ recognition payments ahead of them being made later this year.
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While HMRC does not hold information at a constituency level, the number of companies benefiting from the Video Games Tax Relief can be found in Table 4.1 of:https://www.gov.uk/government/statistics/creative-industries-statistics-august-2023
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I refer the hon Member to the answer that I gave on 5 September to PQ UIN: 906214. That answer can be found here: Written questions and answers - Written questions, answers and statements - UK Parliament.
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Restricting Child Benefit for those on higher incomes via the High Income Child Benefit Charge (HICBC) ensures that the Government can support the majority of families whilst keeping welfare expenditure sustainable. In 2020-21, the latest year that data is available, 88% of Child Benefit claimants…
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HM Revenue & Customs (HMRC) received this correspondence on 20 July and 11 August 2023. They apologise for the delay in replying which has been due to a system error with their digital mail service. HMRC telephoned the Honourable Member’s office on 08 September 2023 to discuss the…
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The threshold for High Income Child Benefit Charge affects taxpayers who are generally on comparatively high incomes. In 2020-21, (the latest year that data is available), 99.7% of those who declared a liability for HICBC paid income tax at the higher rate or above, and 88% of Child Benefit…
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HMRC does not have this information because there is no facility for customers to make voluntary income tax payments within the tax system. Customers can make voluntary payments outside of the tax system.
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The government is committed to building a trusted, modern tax system, including the digital transformation of taxes. We keep all taxes and modernisation under review.
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I refer my Honourable friend to the reply given to the Honourable Member for North Ayrshire and Arran reference UIN 196363.
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HMRC publishes its litigation outcomes every year within it’s Annual Report. The latest report for 2022-2023 together with links to previous years’ reports can be found at: www.gov.uk/government/publications/hmrc-annual-report-and-accounts-2022-to-2023
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HMRC does not estimate or collect customer data on the costs incurred by businesses who seek to contest an assessment through the courts. More detail of the department’s litigation strategy can be found on GOV.UK at www.gov.uk/government/publications/litigation-and-settlement-strategy-lss
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HMRC is working towards the implementation of its Data Strategy and policies to ensure that the organisation makes best use of its data in accordance with its intended purpose and in line with its statutory obligations. Recent improvements include establishing a data governance framework and…
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HM Revenue and Customs published “Measuring tax gaps 2023” in June: Measuring tax gaps 2023 edition: tax gap estimates for 2021 to 2022 - GOV.UK (www.gov.uk).
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VAT is a broad-based tax on consumption and the 20 per cent standard rate applies to most goods and services. Exceptions to the standard rate have always been limited by both legal and fiscal considerations. This request should be viewed in the context of over £50 billion of requests for…
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VAT has been designed as a broad-based tax on consumption, and the twenty per cent standard rate applies to the vast majority of goods and services. While there are exceptions to the standard rate, these have always been strictly limited by both legal and fiscal considerations. Whilst there are no…
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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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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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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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VAT is the UK’s third largest tax forecast to raise £161 billion in 2023/24, helping to fund key spending priorities such as public services, including the NHS, education and defence. Exceptions to the standard rate have always been limited by both legal and fiscal considerations. VAT is…
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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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The Listed Places of Worship Grant Scheme aims to redress financial shortfalls by providing grants towards VAT paid on repairs and maintenance to the nation's listed places of worship. With annual funding increased to £42 million per annum, the scheme has made grants totalling over £300…
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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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HMRC issues self assessment 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…
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The correspondence was received in HM Revenue & Customs (HMRC) on 01 June 2023 and 03 July 2023. HMRC apologise for the delay. The constituents were contacted by telephone on 06 September 2023. HMRC aim to reply in detail to the correspondence by 20 September 2023.
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The Government is currently undertaking a review of R&D tax reliefs, to ensure the UK remains a competitive location for cutting edge research, that the reliefs continue to be fit for purpose, and that taxpayer money is effectively targeted. A number of reforms have already been announced as part…
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Research and Development tax reliefs are a vital driver of innovation, growth and productivity and are crucial to the government’s pledge to grow the economy. It’s important that these reliefs are easy to claim and are provided quickly to genuine claimants. HMRC does not record details…
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The table below provides aggregate figures for the income tax deducted at source by companies at (a) the basic rate and (b) a reduced rate in each of the last six financial years. Please note data is only available for returns above £50k in value so this information will not capture amounts…
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The government launched a consultation on the design of a potential legislative change to address the over-collection of tax in cases of non-compliance with the off-payroll working rules. The consultation ran from 27 April 2023 to 22 June 2023. The government is considering the responses to this…
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Information in the form requested is not readily available and could only be obtained at disproportionate cost. Class 3 National Insurance Contributions receipts are published in the National Insurance Fund accounts, available here:…
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HMRC recognises the impact on customers of not processing these applications within 15 working days and they will continue to prioritise them. As indicated in the response to Question 192344, the performance target for clearing these forms is 15 working days and during 2022/23 this performance…
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HMRC does not have data relating to the 2022/23 SA Returns because customers have until 31 January 2024 to file these returns.
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Research and Development tax reliefs are a vital driver of innovation, growth and productivity and are crucial to the government’s pledge to grow the economy. It’s important that these reliefs are easy to claim and are provided quickly to genuine claimants. HMRC does not currently have…
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While HMRC does not hold information at a constituency level, the number of companies benefiting from the Video games tax relief can be found in Table 4.1 of:https://www.gov.uk/government/statistics/creative-industries-statistics-august-2023
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Many colleges and further education organisations qualify as eligible bodies so already benefit from a VAT exemption as their supplies of education are free from VAT. Whilst there are no plans to make changes to the VAT treatment of FE colleges, the Government does keep the tax system under…
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Estimates of income tax relief provided at the Basic, Higher and Additional rates on pension contributions for the 2020- 2021 tax year can be found in Table 6.1 of The Private pension statistics publication. Estimates for the 2021-2022 tax year will be published on 27th September 2023. Data for the…
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As with all aspects of the tax system, the Government keeps income tax and NICs rates under review. Any decisions on future changes will be taken by the Chancellor at fiscal events in the context of the wider public finances.
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The Government publishes annual data on individuals who have declared a High Income Child Benefit Charge (HICBC) liability and individuals that have opted out of getting Child Benefit payments, available on…
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HMRC does not expect staff working on Research and Development (R&D tax relief schemes to be experts in the field of technology. That is not required because it is HMRC’s responsibility to ask questions to establish that the claimant understands and has correctly applied the definition of…
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HMRC’s approach is in line with many private and public sector organisations. HMRC analysis shows no material difference in outcomes for colleagues working remotely compared to those working in the office.
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Detail on funding for the Scottish Budget can be found on the Scottish Fiscal Commission website: https://www.fiscalcommission.scot/explainers/funding-for-the-scottish-budget/.
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The Windsor Framework will ensure that goods being sold in Northern Ireland will be freed of unnecessary paperwork, checks and duties, using only ordinary commercial information rather than customs processes or complex certification requirements for agri-food. The Trader Support Service (TSS) is…
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The summer quarter is the quietest for Self-Assessment (SA) queries. HMRC piloted the temporary and time-limited closure of the SA helpline so that c.350 advisers could be moved to other work, including clearing post items, which experience heavier demand at this time of year.The SA helpline…
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HMRC performance data is published on a monthly and quarterly basis and can be found here: https://www.gov.uk/government/collections/hmrc-monthly-performance-reports https://www.gov.uk/government/collections/hmrc-quarterly-performance-updates
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The Valuation Office Agency (VOA) carries out its valuations independently of Ministers and is currently meeting its statutory deadlines in relation to its Check, Challenge, Appeal (CCA) service. It is not possible to disclose information about the specific CCA cases involved, as the Commissioners…
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Since the start of the pandemic, over £37 billion has been provided to the tourism, leisure and hospitality sectors in the form of grants, loans and tax breaks. VAT is the UK's third largest tax and is forecast to raise £161 billion in 2023/24, helping to fund key spending priorities such…
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I responded to the Rt Honourable Member on 20 July 2023.
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HM Revenue & Customs (HMRC) hold some of the data requested.HMRC publish statistics on Scottish non-savings, non-dividends Income Tax liabilities (not receipts) and the latest release is for 2021-22: https://www.gov.uk/government/statistics/scottish-income-tax-outturn-statistics-2021-to-2022 For…
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It is right that everyone contributes to sustainable public finances and the government is ensuring those with the broadest shoulders pay their fair share. Spring Budget took steps to tackle non-compliance and improve HMRC’s ability to collect tax debts. Because of our commitment over 13…
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Overdue debt owed to government rose sharply during the pandemic, reaching £64.5bn in March 2021. It has since fallen to £49.5 billion in March 2022 Broadening governments work with the private sector is essential if we are to support, complement, and extend public sector debt management…
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The 2023-2024 Retail, Hospitality and Leisure (RHL) Business Rates Relief scheme provides eligible, occupied, retail, hospitality and leisure properties with a 75 per cent relief, up to a cash cap limit of £110,000 per business. This was an expansion from the 50 per cent rate in 2022-2023.…
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I refer the Honourable Member to the answer that I gave to PQ UIN 193196.
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The Chancellor has been clear that being responsible with the public finances is a priority. Government analysis done in 2022, which took increased tourist spending into account, found that introducing worldwide VAT-free shopping would come at a fiscal cost of around £2 billion each year. The…
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The standard rate of VAT applies to most goods and services. Exceptions have always been strictly limited by legal and fiscal considerations. Where the Royal British Legion, or any other charity, chooses to offer its goods or services for free and invite a voluntary donation, with no minimum…
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The Government keeps all taxes under review.
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As with all taxes and allowances, the Government keeps the Approved Mileage Allowance Payments (AMAP) rate under review. In considering changes to the AMAP rate, the Government has to balance the responsible management of public finances, which fund our essential public services with support for…
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ATA Carnets are not a requirement for anyone temporarily importing goods between the UK and EU. They are an optional facilitation which allow goods to be imported temporarily without the normal customs formalities (i.e. customs declarations) and import duty being paid. They allow a single document…
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The UK offers eight creative industry tax reliefs for film, high end TV, animation, children’s TV, video games, orchestras, theatres and museums and galleries exhibitions. The reliefs have a key role in stimulating growth and encouraging investment in the UK’s world-leading creative…
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Where an employer provides living accommodation to an employee and it is not within the scope of any exemptions, the cost of providing that accommodation will be taxable as a benefit-in-kind. The tax rules for employer provided accommodation apply to the whole of the UK and are consistent across…
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The Government recognises that accounting for VAT can be a burden on small businesses. This is why, at £85,000, the UK has a higher VAT registration threshold than any EU Member State and the second highest in the OECD. This keeps the majority of UK businesses out of VAT altogether.
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Views on the VAT registration threshold are divided and the case for change has been regularly reviewed over the years. While some businesses have argued that a higher threshold would reduce administrative and financial burdens, others contend that a lower threshold would provide a fairer…
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The email from the hon. Member for Ealing, Southall has been responded to on the 19th July 2023.
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HMRC does not publish this information. HMRC’s Personal income by tax year statistics contains constituency-level breakdown of taxpayer numbers for 2020-2021, the latest available outturn, in Table 3.15.…
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HMRC Performance on Self-Assessment Helpline is published on a quarterly basis on the GOV.UK website here: https://www.gov.uk/government/publications/hmrc-quarterly-performance-report-january-to-march-2023
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We do not have the information on current average processing times separately for employees and the self-employed. The Government has not made a formal assessment of the impact of A1 certificate processing times on musicians. In response to customer feedback, HMRC introduced new online versions of…
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HMRC aims to improve customer service for both individuals and financial representatives through quicker and easier online services. For individuals, HMRC continues to add new services into the HMRC app and online offering, for example adding Child Benefit in 2023. For financial representatives,…
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