Written questions by Maguire.

How many business VAT repayment claims have been outstanding for more than 30 days as of 20/04/2026.

HMRC does not publish figures on VAT repayment claims that are outstanding for more than 30 days or any specific time period, as this could risk providing insight into repayment controls and may be exploited for fraudulent purposes. Such figures would also not reflect the dynamic nature of VAT repayment processing, with cases opening, progressing and resolving on a daily basis.

What steps HMRC is taking to help ensure that businesses awaiting VAT repayment(s) receive their funds within an adequate timeframe.

HMRC aims to ensure that businesses receive VAT repayments promptly by applying automated checks when returns are received and undertaking further enquiries only where required. This approach balances the need for timely repayment with appropriate safeguards. HMRC keeps these processes under regular review and actively seeks opportunities to increase efficiency, and cases are handled as a priority to minimise delay and inconvenience for businesses

If she will make an assessment of the effectiveness of the processing of VAT repayments to businesses.

Between 1 June to 30 November 2025, HMRC processed around 1.4 million VAT repayment returns, with around 93% paid promptly, within 5 days. As part of its responsibilities for the collection and management of the VAT system, HMRC will select cases where necessary to undertake further enquiries to verify that the repayment is due and correct. These checks are treated as a high priority, and HMRC seeks to resolve any checks as quickly as possible while minimising involvement or inconvenience for businesses.

When her Department expects all eligible retired members of public service pension schemes under its responsibility to receive their McCloud remedy payments; and what steps she is taking to expedite payments to affected pensioners.

Scheme managers of the individual public service pension schemes are responsible for ensuring the effective delivery of the McCloud remedy to affected members. I have written to scheme managers to remind them of their responsibilities to implement the remedy as quickly as possible and ensure that scheme members and the Pensions Regulator are kept informed of progress and plans.

What discussions her Department has had with (a) national sporting bodies and (b) cricket governing bodies on changes to Corporation Tax Return filing arrangements for Community Amateur Sports Clubs.

I have assumed this is a reference to the closure of the joint-filing web-based service offered by HMRC and Companies House, which Community Amateur Sports Clubs (CASCs) can use to file Company Tax Returns should they need to. HMRC announced the closure of the service in February 2025, adding messaging within the service to all users. During April and May 2025 HMRC also wrote to those impacted with support on how to transition. HMRC have engaged directly with users of the service and with representative bodies about its closure.

What assessment her Department has made of the potential financial impact of requiring the use of commercial software to submit Corporation Tax Returns on Community Amateur Sports Clubs.

I recognise some Community Amateur Sports Clubs (CASCs) have raised concerns about the requirement to use commercial software to submit Company Tax Returns. HMRC does not expect these requirements to impose significant ongoing costs. CASCs are not required to file a Company Tax Return every year. They only need to submit a return if HMRC issues a notice to deliver one, or if they have taxable income or gains that give rise to a Corporation Tax liability. HMRC will continue to work with providers to explore low-cost options for the very smallest organisations needing to file Corporate Tax Returns, including CASCs.

What steps her Department is taking to apply the findings of the 2025 Green Book Review to help ensure that transport schemes in rural areas like Cornwall receive adequate funding.

The government is changing the Green Book and how it is used to make sure that every region is given a fair hearing when it comes to investment. That is why a shorter, more streamlined version of the Green Book will be published soon.

If her Department will make an assessment of the potential impact of the taxation of inherited pensions before transfer into trusts on the long-term financial security of disabled beneficiaries.

Certain types of trusts for vulnerable people, including disabled persons trusts, are exempt from inheritance charges which normally apply to other types of trusts. No inheritance tax is charged on payments made to a beneficiary from a disabled persons trust. These are longstanding rules and are not changing. From 6 April 2027, most unused pension funds and death benefits payable from a pension will form part of a person’s estate for inheritance tax purposes. This removes distortions resulting from changes that have been made to pensions tax policy over the last decade, which have led to pensions being openly used and marketed as a tax planning vehicle to transfer wealth, rather than as a way to fund retirement. Following these changes, any unused pension funds or death benefits left to a disabled persons trust on the settlor’s death, will therefore be in scope for inheritance tax in the same way as other assets in the settlor’s estate, such as cash or property. This is the longstanding position for assets settled into a disabled persons trust following the settlor’s death. The government estimates that more than 90% of estates will continue to have no inheritance tax liability following these changes and the transferable tax-free nil-rate bands mean that estates can continue to pass on up to £1 million without an inheritance tax liability.

If she will make an assessment with Cabinet colleagues of the potential merits of implementing a pilot scheme for banks to provide standardised anti-money laundering checks for use in property transactions.

The requirements for anti-money laundering checks in property transactions are set out in the Money Laundering Regulations (MLRs). The MLRs are not prescriptive in setting out precisely how banks and other regulated firms should undertake anti-money laundering checks, but instead require firms to take a proportionate approach commensurate with their assessment of the risk. Each bank will therefore have its own policies and procedures within this broader framework. The Government keeps the MLRs under periodic review to ensure that requirements remain effective and proportionate for all regulated sectors.

If her Department will make an assessment of the adequacy of mechanisms for homeowners to seek recourse when land held by the Duchy of Cornwall reverts to Duchy ownership following the insolvency of housing developers.

Homeowners will have such rights of recourse against insolvent corporate developers as exist under the corporate insolvency regime. The Duchy’s policy is to give an appropriate person or body the opportunity to purchase the property formerly owned by insolvent housing developers. Interested parties may also have the right to apply to Court for a vesting order under a variety of routes (the Trustee Act, Law of Property Act or Companies Act for example). For communal or shared land, the Duchy co-operates to see the land is disposed of to interested parties directly or via a vesting order.

What steps her Department is taking to improve transparency for homeowners on the terms under which (a) communal and (b) shared land may revert to the Duchy of Cornwall in the event of developers' insolvency.

Homeowners will have such rights of recourse against insolvent corporate developers as exist under the corporate insolvency regime. The Duchy’s policy is to give an appropriate person or body the opportunity to purchase the property formerly owned by insolvent housing developers. Interested parties may also have the right to apply to Court for a vesting order under a variety of routes (the Trustee Act, Law of Property Act or Companies Act for example). For communal or shared land, the Duchy co-operates to see the land is disposed of to interested parties directly or via a vesting order.

Whether she has made an assessment of the potential impact of reducing cheque deposit services at post offices on people in rural areas.

The Government recognises the important role the Post Office plays in providing essential banking services, particularly in rural areas. The Post Office Banking Framework allows personal and business customers to withdraw and deposit cash, check their balance and pay bills at 11,500 Post Office branches across the UK. Furthermore, the Post Office is required by the Department for Business & Trade to ensure that 95% of the total rural population across the UK is within 3 miles of their nearest Post Office. Decisions about what services are available at the Post Office, such as cheque deposits, are made by the banks as part of their commercial arrangements. Customers continue to have other options for paying in cheques, whether at local bank branches, by post, or digitally via mobile apps using cheque imaging technology.

If her Department will make an assessment of the potential impact of abolishing the Vehicle Excise Duty exemption for classic cars on owners of (a) classic and (b) heritage vehicles.

The Government annually reviews the rates and thresholds of taxes and reliefs to ensure that they are appropriate and reflect the current state of the economy. The Chancellor makes decisions on tax policy at fiscal events in the context of the public finances.

What assessment she has made of the potential impact of the application of Vehicle Excise Duty on (a) new and (b) existing electric vehicles from 1 April 2025 on the (i) affordability and (ii) trends in the level of ownership of (A) electric and (B) zero emission vehicles.

Vehicle Excise Duty (VED) is a tax on vehicles used or kept on public roads. As announced by the Government at Autumn Statement 2022, from April 2025, zero emission and hybrid cars, vans and motorcycles now pay VED in a similar way to petrol and diesel vehicles. Revenue from motoring taxes helps ensure we can continue to fund the vital public services and infrastructure that people and families across the UK expect. The Tax Information and Impact Note published alongside Autumn Finance Bill 2022 estimated the impact on zero emission vehicle take-up of the measure to be ‘minimal’. It can be found here:https://www.gov.uk/government/publications/introduction-of-vehicle-excise-duty-for-zero-emission-cars-vans-and-motorcycles-from-2025/introduction-of-vehicle-excise-duty-for-zero-emission-cars-vans-and-motorcycles-from-2025 The Government is committed to supporting the transition to zero emission vehicles. On 15 July the Government announced a major boost to the electric vehicle transition with the introduction of the £650m Electric Car Grant, supporting drivers purchasing zero emission vehicles with grants of up to £3,750.

What the agreed timescale is for HMRC to (a) process and (b) refund PAYE payments; and whether HMRC is meeting that timescale.

There are several triggers that result in PAYE repayments. Where a customer submits a PAYE repayment claim, these are treated as priority post. HMRC have an agreed and published service standard to respond to 80% of priority post within 15 working days. HMRC’s performance has improved from 68.6% in April 2025 to 81% in August 2025. Repayments can also be generated by the provision of updated information from third parties, including employers, and following the tax year end reconciliation of customer accounts. At the tax year end, HMRC proactively check customers have paid the correct amount of tax and this can result in repayments. HMRC aim to complete this reconciliation by the end of the tax year and did this for over 99% of customers last year. Where a PAYE repayment is due, HMRC provides the customer with the calculation of repayment (form P800) and, where eligible, invites them to go online to receive the payment electronically. Where customers claim PAYE repayments online direct to their bank account, HMRC aim to process these within 5 working days. In 2024/25, 99.2% were processed within this timeframe. In more complex cases, for example where the calculation involves multiple tax years, HMRC will automatically send the customer their refund as a payable order within 14 days.

What estimate her Department has made of the cost to (a) implement and (b) administer the proposed changes to Agricultural Property Relief and Business Property Relief under the inheritance tax regime, including any (i) projected staffing, (ii) system and (iii) compliance costs; and whether this estimate will be published prior to the reforms taking effect in April 2026.

I refer to the answer given on 5 September 2025 to PQ UIN 70546.https://questions-statements.parliament.uk/written-questions/detail/2025-08-29/70546

If she will make an assessment of the potential impact of allowing incidental off-sales of beer and cider from draught duty paid containers on pubs in rural communities.

Draught beer and cider now pay 13.9% less in duty than their packaged equivalents – an increase of over 50% on the previous draught discount of 9.2%. This took a penny of duty off a typical strength pint. The core objective of this relief is to recognise the cultural importance of pubs and other on-trade venues as community hubs and to encourage responsible drinking in supervised settings. To ensure this relief is targeted at the on-trade, it is prohibited to repackage products that have received Draught Relief for off-site consumption. It is the intention that beverages that are sold to be consumed off site should pay the full rate of duty like their equivalents sold in off-trade venues.

Whether her Department plans to maintain the Financial Ombudsman Service’s remit when considering complaints.

The Financial Ombudsman Service (FOS) plays an important role in providing consumers with a cost-free and quick route to resolve disputes with financial services firms. My recent review of the FOS concluded that the framework in which it operates has resulted in it acting as a quasi-regulator in a small but significant minority of cases. That is why, as part of the Leeds Reforms, the Chancellor announced the most significant package of reforms to the FOS since its inception. The review concluded that the ‘fair and reasonable’ test should be retained and adapted, to align it with the overall regulatory approach for financial services and provide greater predictability and consistency to consumers and firms. The government is currently consulting on proposed legislation to adapt the ‘fair and reasonable’ test to make clear that, where conduct complained of is in scope of FCA rules, compliance with those rules will mean that a firm has acted fairly and reasonably. It also proposes a mechanism for the FOS to refer a case to the FCA where there is ambiguity about FCA rules, to request a view on how its rules are intended to be applied, to ensure consistent application of regulatory standards by the FOS. Regarding fraud, victims of fraud who wish to make a complaint about their financial services provider will continue to be able to bring complaints to the FOS, and the proposed changes to the legislative framework under which the FOS operates will not affect the FOS’s role in handling these complaints.

Whether her Department plans to work with (a) The Catholic Agency for Overseas Development and (b) other relevant charities to help reduce the high interest public debt owed by certain developing countries.

The UK is concerned by impacts of the high debt servicing costs faced by developing countries. We fully support the World Bank and IMF’s ‘three pillars’ approach to countries facing liquidity (i.e. short-term payment) challenges. Enhanced transparency will be a focus of the London Coalition on Sustainable Sovereign Debt, which launched on 23rd June. As part of its wider objectives, the group will work with UK and global private creditors to develop a better understanding of the debt obligations owed by developing countries UK Government officials engage with the Catholic Agency for Overseas Development and other relevant organisations on a regular basis and will continue to do so as we work to address the challenge of high-interest public debt in developing countries.

If her Department will make an assessment of the potential impact of high interest public debt obligations owed by developing nations to UK private creditors on the public finances of those developing nations.

The UK is concerned by impacts of the high debt servicing costs faced by developing countries. We fully support the World Bank and IMF’s ‘three pillars’ approach to countries facing liquidity (i.e. short-term payment) challenges. Enhanced transparency will be a focus of the London Coalition on Sustainable Sovereign Debt, which launched on 23rd June. As part of its wider objectives, the group will work with UK and global private creditors to develop a better understanding of the debt obligations owed by developing countries UK Government officials engage with the Catholic Agency for Overseas Development and other relevant organisations on a regular basis and will continue to do so as we work to address the challenge of high-interest public debt in developing countries.