Written questions by Stainbank.

Whether she will exempt Lifetime ISA account holders from the withdrawal charge that can no longer purchase a house due to a significant change of personal circumstances.

Awaiting answer.

How many and what proportion of hospitality businesses in Scotland are beneath the VAT registration threshold.

The information requested is not available, as the registered addresses of firms held in HMRC’s datasets does not always correspond to the firms’ places of business, and in many cases firms operate both in Scotland and elsewhere in the UK. The UK has the ...

Whether she has made an estimate of the potential impact of reducing VAT to 10 per cent for food and beverage hospitality businesses on revenue to her Department.

At £90,000, the UK has the second highest registration threshold among all 38 OECD countries, which keeps the majority of businesses outside the VAT system. VAT is a broad-based tax on consumption, and the 20 per cent standard rate applies to most goods a...

What assessment she has made of the the potential merits of changing the VAT registration threshold for hospitality businesses.

At £90,000, the UK has the second highest registration threshold among all 38 OECD countries, which keeps the majority of businesses outside the VAT system. VAT is a broad-based tax on consumption, and the 20 per cent standard rate applies to most goods a...

What estimate she has made of revenue lost in 2027/28 by permanently reducing VAT to 5% for hospitality businesses.

HMRC estimates that the cost of changing the 20 per cent Standard Rate of VAT on all accommodation and food and beverage services to the Reduced Rate of 5 per cent would be around £17 billion in 2027-28The Government recognises the significant contributio...

What assessment she made of the potential merits of an immediate implementation of the SCAPE discount rate.

The Government remains committed to reviewing the SCAPE discount rate at every valuation cycle. The SCAPE discount rate was announced in Parliament on 19 May 2026. This is in line with established precedent for reviews of the SCAPE discount rate. Where th...

What assessment she has made of the potential impact of an increase in the SCAPE discount rate on police officers in the 1987 Police Pension Scheme.

In line with the existing methodology, the Government announced on 19 May 2026 that the SCAPE discount rate is 2%+CPI. HM Treasury is not the responsible authority for individual Public Service Pension Schemes. Regulation B7 of the Police Pension Scheme R...

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

The Government has already taken action to bear down on prices at the pump, which benefits hauliers. The Government has announced it is extending the temporary 5p-per-litre cut in fuel duty until the end of the year. Petrol and diesel are currently 11p pe...

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 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 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 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 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.

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.

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