Written questions by Stainbank.

What assessment she has made of the potential merits of temporary targeted fuel duty support for essential commercial haulage operators.

Awaiting answer.

What estimate she has made of the relative additional costs to domestic refineries of not including refined products in the Carbon Border Adjustment Mechanism from January 2028 for the 2028-29 financial year.

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. We are continuing to work with the sector to assess the options and case for expanding CBAM to refined oil products at a later date. We are unable to conclude that expanding the CBAM to refined oil products is technically feasible for January 2028, especially in an uncertain global environment where the potential adverse impacts of inclusion could not necessarily be managed effectively at such accelerated timelines.

What Barnett consequentials will be generated for Scotland by (a) the awarding of grants to local authorities in England to address SEND deficits, as set out in UIN HCWS1315 and (a) the funding for SEND announced in the Spring Statement 2026.

At Spring Forecast 2026 it was confirmed that the Scottish Government will receive £533 million Barnett consequentials in 2026-27, through the application of the Barnett formula to the grants for Local Authorities to address SEND deficits in England. The Barnett formula applies mechanically to new funding for the Department for Education in 2028-29, to support reforms of the SEND system. This results in an additional £362 million for the Scottish Government in 2028-29.

What assessment she has made of the potential impact of the inclusion of refined products in the carbon border adjustment mechanism on national security.

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 Barnett consequentials will be generated for the Scottish government by (a) grants awarded to local authorities in England to address SEND deficits announced in the written statement entitled Local Government Finance Settlement 2026-27 to 2028-29, published on 9 February 2026, HCWS1315, and (b) additional funding for SEND announced in the Spring Statement.

At Spring Forecast 2026 it was confirmed that the Scottish Government will receive £533 million Barnett consequentials in 2026-27, through the application of the Barnett formula to the grants for Local Authorities to address SEND deficits in England. The Barnett formula applies mechanically to new funding for the Department for Education in 2028-29, to support reforms of the SEND system. This results in an additional £362 million for the Scottish Government in 2028-29.

What assessment she has made of the potential merits of including refined products in the Carbon Border Adjustment Mechanism before January 2029 or earlier.

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 discussions her Department has had with the Competition and Markets Authority on monitoring fuel prices during volatility in global oil markets.

HM Treasury officials have discussed with the Competition and Markets Authority (CMA) the work they are doing to maintain a high level of vigilance for unjustifiable price increases across the economy, including for fuel prices. The Chancellor has written to Sarah Cardell, Chief Executive of the CMA, expressing support for the CMA’s work to ensure customers are not affected by undue price rises, including for road fuel. Letter to the CMA on vigilance for unjustifiable price increases. The Chancellor and DESNZ’s Secretary of State met with petrol retailers and the CMA on 13th March to discuss where further action can be taken on monitoring fuel prices and supporting the cost of living.

What steps she is taking to ensure consumers are protected from oil price increases.

The government is engaging regularly with refiners, importers and distributors to ensure any emerging risks are identified and managed promptly. Households should be reassured the UK benefits from strong and diverse security of energy supplies, and there are no issues with fuel supply.The government recognises the pressures facing households who rely on heating oil. This is why we are providing an additional £53 million of targeted support for those vulnerable households who would struggle to pay an upfront lump sum to top up their tanks in order to maintain their heating and hot water. This funding has been allocated based on census data, reflecting where the greatest need is. Northern Ireland will receive £17.2 million, England £27 million, Scotland £4.6 million, and Wales £3.8 million.

Whether she plans to extend the exemption to pay income tax to pensioners with private pensions who receive the same income as those who solely receive the maximum state pension.

The Government is committed to making sure older people can live with the dignity and respect they deserve in retirement. The State Pension is the foundation of the support available to them. Over the course of this Parliament, the yearly amount of the full new State Pension is currently projected to go up by around £2,100. This reflects the Government’s commitment to the Triple Lock for the duration of this Parliament. This will increase the basic and new State Pension by 4.8% next April, boosting pensioner incomes by up to £575 a year and strengthening retirement security. When it comes to taxes, social security benefits are treated differently depending on why they are paid. Generally, benefits that replace income, like the State Pension, are taxable. However, I can confirm that those whose sole income is the basic and full new State Pension, without any increments, will not pay any income tax this tax year or next. Furthermore, 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.

When the examination and shortlisting exercise for the deployment of the National Wealth Fund in Grangemouth will be concluded.

The NWF is actively considering all the available investment opportunities in Grangemouth. The NWF is responsible for approval of specific investments, in line with its regular governance and investment processes, including Board approval where appropriate.

What estimate she has made of the potential increased revenue due to recent changes to the tax classification of double cap pickups in 2026-27 financial year.

The estimated amount of tax in 2026/27 that will be raised from double cab pick-up vehicles being treated as cars, comprised of increased Company Car Tax revenue and reduced Capital Allowances, has been estimated as follows:Exchequer Impact (£m)2026-27 235 This figure is based on Autumn Budget 2024 basis and is subject to uncertainty typically around the behavioural response.

What estimate she has made of the average compliance cost to sole traders of the transition to digital income tax in the 2026-27 financial year.

HMRC’s latest published assessment of the potential impact of MTD for Income Tax across different taxpayer groups is available at: Extension of Making Tax Digital for Income Tax Self Assessment to sole traders and landlords - GOV.UK The government has worked with stakeholders to understand costs and benefits impacts, and with the software industry to ensure a wide range of low cost and free software is available for those with the simplest affairs.

What steps HMRC is taking to improve the responsiveness and consistency of its telephone customer service.

Improving day-to-day performance is a key priority for HMRC. HMRC are investing in new technology to improve their telephony services. Last year, they launched procurement for a new Contact Centre as a Service (CCaaS) platform which will significantly enhance the customer experience. They are also expanding their digital services. HMRC online services and the HMRC app are convenient to access and receive high customer satisfaction ratings. As more people use HMRC digital services, HMRC’s customer service advisers are freed up to support those who are digitally excluded, have complex tax affairs, or find themselves in vulnerable circumstances. HMRC’s Transformation Roadmap sets out further steps to improve the customer experience for taxpayers, agents, and businesses. The Roadmap can be found here: https://www.gov.uk/government/publications/hmrc-transformation-roadmap

Whether the exemption for basic or new state pension to not have to pay small amounts of tax through simple assessment from April 2027 will apply to recipients of the State Earning Related Pension Scheme.

The State Pension is taxable income along with other pension income. As the State Earnings-Related Pension Scheme (SERPS) is extra money on top of the basic State Pension, it is also taxable. The Budget has confirmed that the basic and new State Pension will be uprated by 4.8% in 2026-27, in line with our commitment to the Triple Lock. This means pensioners whose sole income is the basic or new State Pension without any increments will not pay income tax in 2026-27. The Budget also announced that the Government will ease the administrative burden for pensioners whose sole income is the basic or new State Pension without any increments so that they do not have to pay small amounts of tax via Simple Assessment from 2027-28. The Government will set out more detail next year.

Whether the £200m National Wealth Fund allocation to Grangemouth could be used for Ministry of Defence projects.

As set out in the Chancellor’s Statement of Strategic Priorities to the National Wealth Fund, it should consider the role it can play in supporting the delivery of the wider Industrial Strategy, including in defence.

Whether she plans to maintain the UK’s Digital Services Tax until an international agreement on the taxation of multinational digital companies delivers at least an equivalent revenue outcome for the UK.

The Digital Services Tax is an interim solution to widely held concerns with the international corporate tax framework, and the UK remains committed to remove it once a global solution on the reallocation of taxing rights is in place.As the Chancellor has previously said, we will continue to make sure that businesses pay their fair share of tax, including businesses in the digital sector.

What assessment she has made of the effectiveness of the application of the Litigation and Settlement Strategy on settlements made following disguised renumeration schemes.

The Government commissioned an independent review of the loan charge to help bring the matter to a close for those affected whilst ensuring fairness for all taxpayers. The Government will respond by Autumn Budget 2025. The Litigation and Settlement Strategy (LSS) ensures that HMRC applies the law fairly and consistently. The LSS applies as much to the resolution of a dispute with a multinational corporation as it does to small business customers or individuals. This ensures every taxpayer, no matter who they are, pays the tax due under the law. Central to the LSS is that HMRC will not settle a dispute by agreement for an amount which is less than it would reasonably expect to obtain from litigation.

Whether the Government have reviewed the underspend on the Equitable Life Payment Scheme.

Under the previous Conservative Government, the Equitable Life Payment Scheme was wound down and closed in 2016. The only remaining part of the Payment Scheme in operation is the annual payments made to eligible With-Profit-Annuitants and the Scheme is on track to distribute the remainder of the £1.5 billion as planned. There are no plans to reopen any decisions relating to the Payment Scheme or review the £1.5 billion funding allocation previously made to it. Further guidance on the status of the Payment Scheme after closure is available at: https://www.gov.uk/guidance/equitable-life-payment-scheme#closure-of-the-scheme.

Whether her Department plans to bring forward legislative proposals on the employment status of joint or sole directors who receive their income from both dividends and a salary.

An individual’s employment status is determined by the facts and circumstances of the engagement between the worker and engager. This is based on case law. HMRC takes steps to ensure individuals are correctly treated as employees, or as self-employed, where they should be. HMRC provides extensive guidance to support organisations and individuals understand and determine employment status for tax. The Government acknowledges that differences in tax treatment between employees, the self-employed and those working through a company structure can lead to individuals paying different amounts of tax while doing very similar work. Rates of dividend tax are lower than the main rates of income tax, partly to recognise the fact that corporation tax may have been charged on the profits that are then distributed in the form of dividends The off-payroll working rules, also known as IR35, have been in place for 25 years. They are designed to ensure that individuals working like employees but through their own company, usually a personal service company (PSC), pay broadly the same income tax and National Insurance contributions (NICs) as those who are directly employed.

Whether her Department has collected data on the share of e-bike sales comprising models imported from China.

HM Revenue & Customs (HMRC) is responsible for the collection and publication of data on imports and exports of goods to and from the UK which includes data on imports of e-bikes. HMRC releases this information monthly, as a National Statistic called the Overseas Trade in Goods Statistics (OTS), which is available via their dedicated website (www.uktradeinfo.com).From this website, it is possible to build your own data tables based upon bespoke search criteria. HMRC does not hold information on what percentage of sales in the UK are made up of e-bikes that were imported from China.Classification codes (according to the Harmonised System) are available to assist you in accessing published trade statistics data in the UK Global Tariff. Goods moving to and from the UK are identified by commodity codes. These are publicly available from the UK Trade Tariff at https://www.gov.uk/trade-tariff. E-bikes are most likely classified within commodity codes 87116010 and 87116090.If you need help or support in constructing a table from the data on uktradeinfo, please contact uktradeinfo@hmrc.gov.uk.