Every parliamentary written question tabled by Ben Maguire this session, with the full answer and department. See how every department answers, or back to the MP page.
Showing 41–46 of 46 · Treasury
Whether she has made an assessment of the potential merits of applying a working farm test which would exempt estates actively being used for farming from changes to Inheritance Tax rules at the Autumn Budget 2024.
The longstanding rules already mean agricultural property relief is currently only available if the property includes agricultural land that is occupied for agricultural purposes. It may be occupied by the owners of the land or others, such as a tenant fa...
With reference to paragraph 2.44 of the Autumn Budget 2024, published on 30 October 2024, HC295, what the (a) territorial extent and (b) timetable is for the consultation on encouraging small brewers to retain and e
The government wants to work with the hospitality industry, including the pub sector, to identify the barriers to small brewers accessing their local markets – particularly where there is consumer demand, for example in tourist areas – and to look at opti...
With reference to paragraph 2.51 of Autumn Budget 2024, HC 295, what assessment she has made of the potential impact of changes to Agricultural Property Relief on food security.
The Government has published information about the reforms to agricultural property relief at https://www.gov.uk/government/news/what-are-the-changes-to-agricultural-property-relief#:~:text=From%206%20April%202026%2C%20the,rather%20than%20the%20standard%2...
What estimate he has made of the cost to the public purse of implementing a change to the Agricultural Property Relief rate.
The Government has published information about reforms to agricultural property relief at: https://www.gov.uk/government/news/what-are-the-changes-to-agricultural-property-relief. Almost three-quarters of estates claiming agricultural property relief (or ...
If she will make an assessment of the potential merits of removing VAT on swimming lessons provided by non-council swimming facilities for (a) SEND children, (b) hydrotherapy patients, (c) the elderly and (d) other
VAT is a broad-based tax on consumption, and the 20 per cent standard rate applies to most goods and services. Tax breaks reduce the revenue available for public services, and must represent value for money for the taxpayer. The Government has inherited a...
If she will make an assessment of the potential impact of increasing Draught Relief to 20% on (a) pubs and (b) small and independent brewers in North Cornwall constituency.
Pubs and breweries make an enormous contribution to our economy and society, and this is recognised in the tax system. The current alcohol duty system supports pubs and breweries through Draught Relief, which ensures eligible products served on draught pa...