Every parliamentary written question tabled by Harriet Cross this session, with the full answer and department. Back to the MP page.
Showing 1–20 of 76 · Treasury
What estimate her Department has made of the compliance costs incurred by businesses to meet Making Tax Digital requirements to date for which the latest data is available.
HMRC’s published assessment of the potential impact of MTD for Income Tax on taxpayers joining from April 2026 is available at:Extension of Making Tax Digital for Income Tax Self Assessment to sole traders and landlords - GOV.UK
How much public money has been spent to date on the development and roll-out of Making Tax Digital; and what the projected total cost is for completing the programme.
Originally announced at Budget 2015, Making Tax Digital (MTD) supports UK businesses to transact digitally. It encourages timely and accurate record keeping, reducing the part of the tax gap caused by taxpayer error and failure to take reasonable care. The most recent Accounting Officer’s Assessment was published on 4 June 2025 and estimated a public sector lifecycle cost of £1.4 billion for the MTD programme. This assessment also estimated an overall lifecycle monetised benefit of £6.2 billion. These are considerable benefits, providing vital funding for public services, which are expected to continue beyond the 5-year window assessed in the business case. MTD will also generate significant non-monetisable benefits, including through modernising HMRC’s critical national IT infrastructure for the VAT and ITSA regimes.
What assessment she has made of the effectiveness of HM Revenue and Customs' processes for ensuring income tax rebate claims are processed on time; and what steps she has taken to reduce the backlog of unprocessed income tax rebate claims.
HMRC recognise that repayments are important for customers. They prioritise them and work hard to ensure they are processed as quickly and securely as possible. HMRC balance the provision of prompt payments to eligible customers with effective revenue protection from fraudsters. They continue to invest in automation and to review their internal processes to ensure repayments are issued as quickly as possible. HMRC also understands the importance of keeping the customer, and where appropriate the customer’s representative informed of progress, and are exploring ways of doing that more effectively. In the meantime, HMRC’s online ‘Where’s My Reply’ tool can help customers understand when they can expect to receive a response. HMRC does not produce one overall average processing time across all Income Tax repayment routes, because timings differ depending on the repayment type and checks required. HMRC does not hold a single consolidated measure of outstanding Income Tax repayment claims across all channels, and producing a comprehensive breakdown by the age bands requested would require manual collation from multiple systems. Gathering this data would exceed the cost threshold for answering parliamentary questions. The majority of Income tax repayment claims are for PAYE and Self Assessment (SA) customers. There are several triggers for PAYE and SA repayments, but for those which involve the customer submitting a claim, these are treated as priority post. HMRC have an agreed and published service standard to clear 80% of priority post within 15 working days of receipt. HMRC’s correspondence performance has improved from 68.2% in April 2025 to 87.8% in November 2025. They publish regular updates on their performance at: www.gov.uk/government/collections/hmrc-quarterly-performance-updates
How many outstanding income tax rebate claims does HM Revenue and Customs have; and how many of these claims have been outstanding for more than (a) one month, (b) three months, (c) six months and (d) 12 months.
HMRC recognise that repayments are important for customers. They prioritise them and work hard to ensure they are processed as quickly and securely as possible. HMRC balance the provision of prompt payments to eligible customers with effective revenue protection from fraudsters. They continue to invest in automation and to review their internal processes to ensure repayments are issued as quickly as possible. HMRC also understands the importance of keeping the customer, and where appropriate the customer’s representative informed of progress, and are exploring ways of doing that more effectively. In the meantime, HMRC’s online ‘Where’s My Reply’ tool can help customers understand when they can expect to receive a response. HMRC does not produce one overall average processing time across all Income Tax repayment routes, because timings differ depending on the repayment type and checks required. HMRC does not hold a single consolidated measure of outstanding Income Tax repayment claims across all channels, and producing a comprehensive breakdown by the age bands requested would require manual collation from multiple systems. Gathering this data would exceed the cost threshold for answering parliamentary questions. The majority of Income tax repayment claims are for PAYE and Self Assessment (SA) customers. There are several triggers for PAYE and SA repayments, but for those which involve the customer submitting a claim, these are treated as priority post. HMRC have an agreed and published service standard to clear 80% of priority post within 15 working days of receipt. HMRC’s correspondence performance has improved from 68.2% in April 2025 to 87.8% in November 2025. They publish regular updates on their performance at: www.gov.uk/government/collections/hmrc-quarterly-performance-updates
What is HM Revenue and Customs' average time for processing income tax rebate claims.
HMRC recognise that repayments are important for customers. They prioritise them and work hard to ensure they are processed as quickly and securely as possible. HMRC balance the provision of prompt payments to eligible customers with effective revenue protection from fraudsters. They continue to invest in automation and to review their internal processes to ensure repayments are issued as quickly as possible. HMRC also understands the importance of keeping the customer, and where appropriate the customer’s representative informed of progress, and are exploring ways of doing that more effectively. In the meantime, HMRC’s online ‘Where’s My Reply’ tool can help customers understand when they can expect to receive a response. HMRC does not produce one overall average processing time across all Income Tax repayment routes, because timings differ depending on the repayment type and checks required. HMRC does not hold a single consolidated measure of outstanding Income Tax repayment claims across all channels, and producing a comprehensive breakdown by the age bands requested would require manual collation from multiple systems. Gathering this data would exceed the cost threshold for answering parliamentary questions. The majority of Income tax repayment claims are for PAYE and Self Assessment (SA) customers. There are several triggers for PAYE and SA repayments, but for those which involve the customer submitting a claim, these are treated as priority post. HMRC have an agreed and published service standard to clear 80% of priority post within 15 working days of receipt. HMRC’s correspondence performance has improved from 68.2% in April 2025 to 87.8% in November 2025. They publish regular updates on their performance at: www.gov.uk/government/collections/hmrc-quarterly-performance-updates
Whether rural proofing was applied to the development of proposals for Electric Vehicle Excise Duty.
As announced at Budget 2025, the Government is introducing Electric Vehicle Excise Duty (eVED) from April 2028, a new mileage charge for electric and plug-in hybrid cars, recognising that electric vehicles (EVs) contribute to congestion and wear and tear on the roads but pay no equivalent to fuel duty. When eVED takes effect in April 2028, eVED rates will be set at 3p per mile for electric vehicles, which is half the equivalent fuel duty rate paid by the average petrol/diesel driver, ensuring that driving an electric vehicle continues to be an attractive choice for consumers. A reduced rate will apply for plug-in hybrid cars. The eVED consultation provides further detail on how eVED will work and seeks views on its implementation. The consultation is available at GOV.UK: https://www.gov.uk/government/consultations/consultation-on-the-introduction-of-electric-vehicle-excise-duty-eved.
Whether she has made a comparative assessment of the impact of Electric Vehicle Excise Duty on (a) rural and (b) urban motorists.
As announced at Budget 2025, the Government is introducing Electric Vehicle Excise Duty (eVED) from April 2028, a new mileage charge for electric and plug-in hybrid cars, recognising that electric vehicles (EVs) contribute to congestion and wear and tear on the roads but pay no equivalent to fuel duty. When eVED takes effect in April 2028, eVED rates will be set at 3p per mile for electric vehicles, which is half the equivalent fuel duty rate paid by the average petrol/diesel driver, ensuring that driving an electric vehicle continues to be an attractive choice for consumers. A reduced rate will apply for plug-in hybrid cars. The eVED consultation provides further detail on how eVED will work and seeks views on its implementation. The consultation is available at GOV.UK: https://www.gov.uk/government/consultations/consultation-on-the-introduction-of-electric-vehicle-excise-duty-eved.
Whether she considered the recommendation on assessing the potential effect of Electric Vehicle Excise Duty on high-mileage drivers, including those in rural communities from the Transport Committee's report of January 2022 on Road Pricing when developing proposals for that duty.
As announced at Budget 2025, the Government is introducing Electric Vehicle Excise Duty (eVED) from April 2028, a new mileage charge for electric and plug-in hybrid cars, recognising that electric vehicles (EVs) contribute to congestion and wear and tear on the roads but pay no equivalent to fuel duty. When eVED takes effect in April 2028, eVED rates will be set at 3p per mile for electric vehicles, which is half the equivalent fuel duty rate paid by the average petrol/diesel driver, ensuring that driving an electric vehicle continues to be an attractive choice for consumers. A reduced rate will apply for plug-in hybrid cars. The eVED consultation provides further detail on how eVED will work and seeks views on its implementation. The consultation is available at GOV.UK: https://www.gov.uk/government/consultations/consultation-on-the-introduction-of-electric-vehicle-excise-duty-eved.
Whether she considered the Transport Committee's report of January 2022 on Road Pricing in the course of developing proposals for Electric Vehicle Excise Duty.
As announced at Budget 2025, the Government is introducing Electric Vehicle Excise Duty (eVED) from April 2028, a new mileage charge for electric and plug-in hybrid cars, recognising that electric vehicles (EVs) contribute to congestion and wear and tear on the roads but pay no equivalent to fuel duty. When eVED takes effect in April 2028, eVED rates will be set at 3p per mile for electric vehicles, which is half the equivalent fuel duty rate paid by the average petrol/diesel driver, ensuring that driving an electric vehicle continues to be an attractive choice for consumers. A reduced rate will apply for plug-in hybrid cars. The eVED consultation provides further detail on how eVED will work and seeks views on its implementation. The consultation is available at GOV.UK: https://www.gov.uk/government/consultations/consultation-on-the-introduction-of-electric-vehicle-excise-duty-eved.
When she last (a) visited (i) Aberdeen and (ii) Aberdeenshire and (b) met an oil and gas company in (A) Aberdeen and (B) Aberdeenshire in relation to oil and gas activities.
The Chancellor engages with different stakeholders on a range of policy issues. Her last trip to Aberdeen was in August 2025 where she visited the St Fergus gas plant near Peterhead. Additionally, in March 2025, the Chief Secretary to the Treasury hosted a roundtable in Aberdeen with stakeholders from the oil and gas sector.Details of Ministerial meetings with external stakeholders are published regularly online. The most recent publication can be found at the following link: https://www.gov.uk/csv-preview/68d50fe09ce370a7e0a0fca0/HMT_ministerial_meeting_Apr_to_Jun_25.csv
What assessment she has made of the potential impact of the pay per mile charge for electric vehicles on sales of new i) battery electric cars and ii) plug-in hybrid cars.
The Government intends to create a fair motoring tax system while supporting the automotive industry and ensuring EVs remain an attractive choice for consumers. As announced at Budget 2025, the Government is introducing Electric Vehicle Excise Duty (eVED) from April 2028, a new mileage charge for electric and plug-in hybrid cars, recognising that EVs contribute to congestion and wear and tear on the roads but pay no equivalent to fuel duty. While it is fair for EV drivers to contribute for their car usage, the government is also committed to ensuring that driving an electric vehicle is an attractive choice for consumers. Therefore, the rate of eVED paid by electric vehicle drivers will be half the fuel duty rate paid by the average petrol/diesel driver, ensuring that it will still be cheaper to own and run an EV for the majority of EV drivers. The Government is also providing generous additional support to incentivise the use of electric vehicles, including £1.3 billion of additional funding for the Electric Car Grant (ECG), £200 million for chargepoint rollout, and increasing the Expensive Car Supplement (ECS) threshold to £50,000 for EVs. This support will be introduced before the tax takes effect to support continued momentum in EV take-up. The Government has set out the expected impacts from eVED and other Budget measures in the Budget 2025 Policy Costings document at GOV.UK: https://assets.publishing.service.gov.uk/media/692872fd2a37784b16ecf676/Budget_2025-Policy_Costings.pdf
What discussions she has had with oil and gas companies, industry representatives, supply chains and the energy sector on the impact of the Energy Profits Levy on the availability of investment and skilled workforce to deliver clean power projects.
The Chancellor and her Ministerial team have regular discussions with the oil and gas sector on a range of policy matters, including the Energy Profits Levy (EPL). The Energy Profits Levy (EPL) was introduced in 2022 by the previous government. The government remains committed to managing the North Sea in a way that ensures a fair, orderly and prosperous transition, while recognising that domestic oil and gas will continue to play a role in the UK’s energy mix for decades to come. We recognise the vital economic contribution of the sector in Noth-East Scotland, supporting over 150,000 jobs nationwide and underpinning the UK’s energy security. That is why the North Sea Future Plan, published at Autumn Budget 2025, announced a new Jobs Brokerage Service offering end-to-end career transition support for oil and gas workers. Earlier in October the government also published the Clean Energy Jobs Plan which sets out cross-cutting actions to deliver the skilled workforce needed to make Britain a clean energy superpower, including delivering Clean Power 2030. Additionally, Autumn Budget 2025 set a clear path for the EPL to end by 2030 at the latest, or earlier if the EPL’s price floor, the Energy Security Investment Mechanism, is triggered. We have also given the oil and gas sector long-term certainty by confirming details of the future fiscal and regulatory regime, giving investors the long-term certainty and predictability they need to keep investing.
What assessment she has made of the potential impact of the Energy Profits Levy remaining in place until 2030 on trends in the levels of employment in (a) operators and (b) supply chain companies in the North Sea oil and gas sector in each year inclusive between 2026 and 2030.
The Energy Profits Levy (EPL) was introduced in 2022 by the previous government. The government considered the impact of the extension to the EPL until 31 March 2030, announced at Autumn Budget 2024, on the economy, including investment. The summary of impacts for the extension and other EPL reforms announced at Autumn Budget 2024 can be found here: https://www.gov.uk/government/publications/energy-profits-levy-reforms-2024. Employment levels in the oil and gas sector depend on a wide range of factors including global commodity prices, aggregate investment levels and exploration and development activity. The government is committed to supporting North Sea workers and communities to transition and take advantage of the growth opportunities in clean energy. That is why the North Sea Future Plan, published at Autumn Budget 2025, announced a new Jobs Brokerage Service offering end-to-end career transition support for oil and gas workers. Earlier in October the government also published the Clean Energy Jobs Plan which sets out cross-cutting actions to deliver the skilled workforce needed to make Britain a clean energy superpower, including delivering Clean Power 2030. As part of the Plan, £20 million of funding was announced for the Oil and Gas Transition Training Fund to support workers to retrain and access clean energy roles.
If she will make an estimate of the number of jobs that will be lost from the North Sea oil and gas sector, from both operator and supply chain companies, in (a) 2026, (b) 2027, (c) 2028, (d) 2029 and (e) 2030 due to the Energy Profits Levy remaining in place until 2030.
The Energy Profits Levy (EPL) was introduced in 2022 by the previous government. The government considered the impact of the extension to the EPL until 31 March 2030, announced at Autumn Budget 2024, on the economy, including investment. The summary of impacts for the extension and other EPL reforms announced at Autumn Budget 2024 can be found here: https://www.gov.uk/government/publications/energy-profits-levy-reforms-2024. Employment levels in the oil and gas sector depend on a wide range of factors including global commodity prices, aggregate investment levels and exploration and development activity. The government is committed to supporting North Sea workers and communities to transition and take advantage of the growth opportunities in clean energy. That is why the North Sea Future Plan, published at Autumn Budget 2025, announced a new Jobs Brokerage Service offering end-to-end career transition support for oil and gas workers. Earlier in October the government also published the Clean Energy Jobs Plan which sets out cross-cutting actions to deliver the skilled workforce needed to make Britain a clean energy superpower, including delivering Clean Power 2030. As part of the Plan, £20 million of funding was announced for the Oil and Gas Transition Training Fund to support workers to retrain and access clean energy roles.
When she last visited (a) Aberdeen and (b) Aberdeenshire; when she last met an oil and gas company in (i) Aberdeen and (ii) Aberdeenshire in relation to their oil and gas activities; and which businesses were met.
The Chancellor engages with different stakeholders on a range of policy issues. Her last trip to Aberdeen was in August 2025 where she visited the St Fergus gas plant near Peterhead. Additionally, in March 2025, the Chief Secretary to the Treasury hosted a roundtable in Aberdeen with stakeholders from the oil and gas sector.Details of Ministerial meetings with external stakeholders are published regularly online. The most recent publication can be found at the following link: https://www.gov.uk/csv-preview/68d50fe09ce370a7e0a0fca0/HMT_ministerial_meeting_Apr_to_Jun_25.csv
With reference to Budget 2025, what estimate she has made of the potential impact of the pay per mile charge for electric vehicles on the number of sales of new (a) battery electric cars and (b) plug-in hybrid cars in each of the next five years.
The Government intends to create a fair motoring tax system while supporting the automotive industry and ensuring EVs remain an attractive choice for consumers. As announced at Budget 2025, the Government is introducing Electric Vehicle Excise Duty (eVED) from April 2028, a new mileage charge for electric and plug-in hybrid cars, recognising that EVs contribute to congestion and wear and tear on the roads but pay no equivalent to fuel duty. While it is fair for EV drivers to contribute for their car usage, the government is also committed to ensuring that driving an electric vehicle is an attractive choice for consumers. Therefore, the rate of eVED paid by electric vehicle drivers will be half the fuel duty rate paid by the average petrol/diesel driver, ensuring that it will still be cheaper to own and run an EV for the majority of EV drivers. The Government is also providing generous additional support to incentivise the use of electric vehicles, including £1.3 billion of additional funding for the Electric Car Grant (ECG), £200 million for chargepoint rollout, and increasing the Expensive Car Supplement (ECS) threshold to £50,000 for EVs. This support will be introduced before the tax takes effect to support continued momentum in EV take-up. The Government has set out the expected impacts from eVED and other Budget measures in the Budget 2025 Policy Costings document at GOV.UK: https://assets.publishing.service.gov.uk/media/692872fd2a37784b16ecf676/Budget_2025-Policy_Costings.pdf
If she will make an estimate of the cost per year for a full time worker who drives (a)) a battery electric car or (b) a plug-in hybrid car living in the town of Huntly in Aberdeenshire to commute to Aberdeen City from April 2028.
The Government intends to create a fair motoring tax system while supporting the automotive industry and ensuring EVs remain an attractive choice for consumers.As announced at Budget 2025, the Government is introducing Electric Vehicle Excise Duty (eVED) from April 2028, a new mileage charge for electric and plug-in hybrid cars, recognising that EVs contribute to congestion and wear and tear on the roads but pay no equivalent to fuel duty. When eVED takes effect in April 2028, eVED rates will be set at 3p per mile for electric vehicles, which is half the equivalent fuel duty rate paid by the average petrol/diesel driver, ensuring that driving an electric vehicle continues to be an attractive choice for consumers. The rate will be set at 1.5p per mile for plug-in hybrids, recognising that they will continue to pay fuel duty on miles driven in petrol mode. An average EV driver driving 8,000 miles per year will pay around £240 per year or £20 per month.
What progress her Department has made on considering the inclusion of refined oil products in the scope of the UK Carbon Border Adjustment Mechanism.
From 2027, the Carbon Border Adjustment Mechanism (CBAM) will apply to imported goods from the aluminium, cement, fertiliser, hydrogen, and iron & 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. Whilst the refining of fuel is within scope of the UK ETS and is considered at risk of carbon leakage, there are concerns about the sector’s ability to ascertain the carbon content of imported goods at a product level due to high levels of co-production in the sector. Therefore, refined oil products will not be included in the scope of the CBAM from January 2027. 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.
When her Department plans to publish its response to proposals submitted by the fuels sector on the inclusion of refined oil products in the scope of the UK Carbon Border Adjustment Mechanism.
From 2027, the Carbon Border Adjustment Mechanism (CBAM) will apply to imported goods from the aluminium, cement, fertiliser, hydrogen, and iron & 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. Whilst the refining of fuel is within scope of the UK ETS and is considered at risk of carbon leakage, there are concerns about the sector’s ability to ascertain the carbon content of imported goods at a product level due to high levels of co-production in the sector. Therefore, refined oil products will not be included in the scope of the CBAM from January 2027. 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.
Whether her Department has undertaken modelling on the potential impact of a lifetime cap on gifts for inheritance tax on (a) businesses and (b) individuals.
There is no lifetime cap on gifts for inheritance tax purposes. Information on the rules is available at www.gov.uk/inheritance-tax/gifts. The Chancellor of the Exchequer makes tax policy decisions at fiscal events and the Government does not comment on speculation around future changes to tax policy.