Written questions by Shelbrooke.

Pursuant to the Answer of 4 March 2026 to Question 115363, if she will provide the underlying data used to calculate the impact of the Personal Allowance freeze on those of state pension age.

Information on the methodology used to estimate the impacts of maintaining the personal income tax thresholds can be found in HM Treasury’s Policy Costing paper. Budget_2025-Policy_Costings.pdf The Chancellor has said that those whose only income is the basic or new State Pension without any increments will not have to pay income tax over this Parliament. At the Budget, the Government announced that it will achieve this by easing the administrative burden for pensioners so that they do not have to pay small amounts of tax via Simple Assessment from 2027/28. The Government will set out more details in due course.

What estimate she has made of the cumulative number of pensioners who will be liable for income tax between 2026 and 2031 as a result of the the Personal Allowance threshold being frozen; and what assessment she has made of the total additional tax revenue from those of pensionable age over this period.

The number of people forecast to pay tax by marginal rate can be found in Table 3.19 in the OBR’s November 2025 Economic and fiscal outlook – detailed forecast tables: receipts, linked below: https://obr.uk/download/november-2025-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/?tmstv=1764165511 The previous Government made the decision to maintain income tax thresholds at their current levels from April 2021 until April 2028 and this is reflected in the numbers.The Chancellor has said that those whose only income is the basic or new State Pension without any increments will not have to pay income tax over this Parliament. At the Budget, the Government announced that it will achieve this by easing the administrative burden for pensioners so that they do not have to pay small amounts of tax via Simple Assessment from 2027/28. The Government will set out more details in due course.

If she will review the scope of the Plastics Packaging Tax to exempt EN 13432–certified compostable materials; and what assessment has been made of the potential impact of including compostable materials within the tax on growth and innovation in the biodegradable and biobased materials industry and on the delivery of the UK’s circular economy objectives.

The Government keeps all taxes under review as part of the policymaking process. The Plastic Packaging Tax provides a price incentive for businesses to use recycled plastic in the manufacture of plastic packaging.

What estimate she has made of the cost of (a) quarterly tax returns and (b) mandatory use of Making Tax Digital for Income Tax software to small and medium enterprises.

Making Tax Digital (MTD) for Income Tax quarterly updates are not the same as tax returns. They are simple, unadjusted summaries of income and expenditure, populated automatically through software and easily submitted. The latest published assessment of MTD for Income Tax impacts is available at: www.gov.uk/government/publications/extension-of-making-tax-digital-for-income-tax-self-assessment-to-sole-traders-and-landlordsThe government has worked with the software industry to ensure a wide range of software choices to suit varying needs and budgets including free and low-cost software options. HMRC's software choices page can be found here: www.gov.uk/guidance/find-software-thats-compatible-with-making-tax-digital-for-income-tax#software-available-now Quarterly updates will support taxpayers in getting get their tax right and allow customers to call-up estimates of their emerging liability on-demand throughout the tax year. This helps ensure everyone pays the right amount of tax at the right time

If she will make an estimate of the potential impact of taxable waste being disposed of at unlicensed sites on the level of unpaid landfill tax.

HM Revenue and Customs (HMRC) estimates the size of the tax gap, which is the difference between the amount of tax that should, in theory, be paid to HMRC, and what is actually paid. These statistics are published annually and are available at: Measuring tax gaps 2024 edition: tax gap estimates for 2022 to 2023 - GOV.UK (www.gov.uk). The latest estimate for England and Northern Ireland of the Landfill Tax gap is 14.5% of the theoretical Landfill Tax liabilities, or £100 million, in the 2022 to 2023 tax year. The illustrative estimates of the monetary components of the 2022-23 Landfill Tax gap are £75 million at unauthorised sites and £90 million of misclassified plus £35 million underdeclared waste at authorised sites less £100 million compliance yield (tax gap estimates are calculated net of compliance yield).

If she will make an estimate of the potential impact of the misclassification of waste into the wrong landfill tax band by the operators of licensed sites on the level of unpaid landfill tax.

HM Revenue and Customs (HMRC) estimates the size of the tax gap, which is the difference between the amount of tax that should, in theory, be paid to HMRC, and what is actually paid. These statistics are published annually and are available at: Measuring tax gaps 2024 edition: tax gap estimates for 2022 to 2023 - GOV.UK (www.gov.uk). The latest estimate for England and Northern Ireland of the Landfill Tax gap is 14.5% of the theoretical Landfill Tax liabilities, or £100 million, in the 2022 to 2023 tax year. The illustrative estimates of the monetary components of the 2022-23 Landfill Tax gap are £75 million at unauthorised sites and £90 million of misclassified plus £35 million underdeclared waste at authorised sites less £100 million compliance yield (tax gap estimates are calculated net of compliance yield).