Written questions by Swayne.

Whether she plans to include refined products in the Carbon Border Adjustment Mechanism at a future date; and if she will take measures to support the fuels sector whilst it is excluded from a Carbon Border Adjustment Mechanism.

The government recognises the role that refineries play in energy security and the UK’s industrial base. The Government published a call for evidence (https://www.gov.uk/government/calls-for-evidence/future-of-the-uk-downstream-oil-sector/future-of-the-uk-downstream-oil-sector-call-for-evidence) on the future of the fuel sector on 23rd February 2026 in order to help understand the current state of the refining sector. Following a strategic and technical assessment by HMG, it has been decided not to expand the Carbon Border Adjustment Mechanism (CBAM) to refined oil products in January 2028. Assessing the case for and feasibility of including refined oil products within the Carbon Border Adjustment Mechanism at a later date is a priority. We are continuing to work with the sector to assess the options.

What estimate she has made of the potential impact of the exclusion of refined products from the Carbon Border Adjustment Mechanism from January 2028; and what estimate she has made of the potential impact on the UK economy were refined products to be included in the mechanism.

The government recognises the role that refineries play in energy security and the UK’s industrial base. The Government published a call for evidence (https://www.gov.uk/government/calls-for-evidence/future-of-the-uk-downstream-oil-sector/future-of-the-uk-downstream-oil-sector-call-for-evidence) on the future of the fuel sector on 23rd February 2026 in order to help understand the current state of the refining sector. Following a strategic and technical assessment by HMG, it has been decided not to expand the Carbon Border Adjustment Mechanism (CBAM) to refined oil products in January 2028. Assessing the case for and feasibility of including refined oil products within the Carbon Border Adjustment Mechanism at a later date is a priority. We are continuing to work with the sector to assess the options.

If she has plans to include the horticultural sector in the CBAM from January 2028.

The government is introducing a Carbon Border Adjustment Mechanism (CBAM) from 1 January 2027. It will apply to imported goods from the aluminium, cement, fertiliser, hydrogen, and iron and steel sectors. When considering which sectors should be included in the scope of the CBAM, the government looked primarily at three factors: inclusion in the UK Emissions Trading Scheme (ETS), carbon leakage risk, and feasibility and effectiveness of applying the CBAM. It has been considered that currently the horticultural sector does not meet these factors. The sectoral scope of the CBAM will be kept under review beyond 2027 as new evidence comes to light to reflect methodological and technological advances.

What estimate she has made of the level of fuel duty that is now outstanding following the closure of the the Lindsey oil refinery.

HMRC cannot comment on specific businesses due to taxpayer confidentiality.

What estimate her Department has made of the (a) staffing, (b) system, (c) compliance and (d) other costs of (i) implementing and (ii) administering the proposed changes to Agricultural Property Relief and Business Property Relief; and if she will take steps to publish an estimate prior to the reforms taking effect in April 2026.

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

What steps she is taking to enable private schools to register for VAT.

Since the announcement on 29 July, HMRC has extensive taken action to support private schools and has allocated additional resource to process VAT registration applications.HMRC has published bespoke guidance for schools, as well hosting live webinars to support schools in understanding how to register for, and charge, VAT.HMRC has also set up an online interactive guidance tool, allowing schools to check when they may be required to register for VAT based on their specific circumstances.