Written questions by McMurdock.

How many people have accessed the HMRC app to set up payment notifications.

HMRC app users can choose to enable ‘push notifications’ to receive a variety of updates, including payment notifications. At present, this feature operates on an ‘all or nothing’ basis, meaning users cannot select only payment notifications. Since the app launched, over 5.3 million users have opted to enable push notifications, although some may have subsequently chosen to disable them. HMRC regularly shares guidance and updates to help taxpayers stay safe online and protect themselves from scams and fraudulent messages, particularly during the Self Assessment period. They include practical advice and links to relevant materials in their Self Assessment emails, social media content, radio broadcasts, press releases, GOV.UK guidance and through other communication products. For example, the following press releases regarding Self Assessment scams were published in August and December 2025 respectively: https://www.gov.uk/government/news/scams-warning-as-self-assessment-customers-targeted https://www.gov.uk/government/news/4800-self-assessment-scams-reported HMRC’s guidance on phishing and scams can be found here: https://www.gov.uk/government/collections/hmrc-phishing-and-scams-detailed-information Alongside communications regarding avoiding scams, HMRC also uses a range of communication activity to support customers to file their Self Assessment return on time. This starts with the notice to file issued to all relevant customers in April and with reminders issued directly to customer’s Personal Tax Accounts (PTA) and HMRC app or by letter, email and text. HMRC also encourages customers to file on time through their annual multi channel communications campaign. A wide range of online help and support is available on GOV.UK. This includes guidance notes and help sheets, as well as online webinars and recorded videos on YouTube covering various Self Assessment scenarios. In addition, there is information on GOV.UK on how a customer can ask for the requirement to file a Self Assessment tax return to be withdrawn if they no longer meet the Self Assessment criteria. This can be done through HMRC’s digital services, via their PTA or by calling HMRC. Customers are also able to use the services of an agent to file their returns. In 2024/25, 59% of the Self Assessment population was represented. HMRC works closely with agent representative bodies to encourage the early filing of returns. HMRC monitors the effectiveness of their communications. Last year, over 90% of customers filed their Self Assessment return on time. The Self Assessment campaign tracking report 2024 to 2025 can be found here: https://www.gov.uk/government/publications/self-assessment-campaign-tracking-2024-to-2025-report/self-assessment-campaign-tracking-report-2024-to-2025 Late filing penalties incentivise good filing behaviours. They are an important feature of tax administration to encourage taxpayers to meet their obligations and to provide sanctions for those who do not. All customers have the right to appeal against late filing penalties within 30 days of the date of the penalty notice. HMRC will cancel penalties where a customer can demonstrate that they had a reasonable excuse for the failure to file their return on time and the failure was remedied shortly after the reasonable excuse ceased. HMRC will also cancel any late filing penalties when a return is not required, such as where a customer has ceased self-employment or no longer meets the Self Assessment criteria. Penalty notices are issued automatically and therefore all customers who miss the filing deadline will receive a filing penalty. The tables below set out the number of fixed £100 penalties raised for late filing, the daily penalties issued for late filing and the values of late filing penalties paid for each tax year since 2020. Table 1: Fixed £100 penalties raised for late filing Tax YearFixed £100 penalties raised2019/20201,260,0002020/20211,350,0002021/20221,250,0002022/20231,220,0002023/20241,060,000 Table 2: Daily penalties issued for late filing Tax YearDaily penalties raised2019/2020700,0002020/2021770,0002021/2022730,0002022/2023700,0002023/2024660,000 The figures in tables 1 and 2 are rounded to the nearest 10,000, and are correct as of December 2025. Table 3 – Values of late filing penalties paid for each tax year since 2020 Tax year of late submissionValue of Late Filing Penalties Paid (£m)2019/201902020/212092021/221842022/231472023/2482 The figures in table 3 are rounded to the nearest £1m and are correct as of December 2025. Notes for tables 1 – 3:Tax year relates to the year associated with the return, not the year the penalty was issued, e.g. if someone submits their Self Assessment return for the year 2019/20 in 2021, the penalty would be associated with the 2019/20 tax year in the data above.Figures are not final as penalties continue to be charged and collected for previous years.Caution should be applied when comparing across years, as the sum of penalties collected will continue to rise as returns come in and the population grows.It is possible for an individual to receive multiple sets of penalties.Penalties in the tables above include penalties for individuals and for partnerships.Penalty data for the tax year 2024/25 is not yet available as the online return deadline for that tax year is 31 January 2026.

What steps HMRC is taking to support people in meeting the Self Assessment deadline.

HMRC app users can choose to enable ‘push notifications’ to receive a variety of updates, including payment notifications. At present, this feature operates on an ‘all or nothing’ basis, meaning users cannot select only payment notifications. Since the app launched, over 5.3 million users have opted to enable push notifications, although some may have subsequently chosen to disable them. HMRC regularly shares guidance and updates to help taxpayers stay safe online and protect themselves from scams and fraudulent messages, particularly during the Self Assessment period. They include practical advice and links to relevant materials in their Self Assessment emails, social media content, radio broadcasts, press releases, GOV.UK guidance and through other communication products. For example, the following press releases regarding Self Assessment scams were published in August and December 2025 respectively: https://www.gov.uk/government/news/scams-warning-as-self-assessment-customers-targeted https://www.gov.uk/government/news/4800-self-assessment-scams-reported HMRC’s guidance on phishing and scams can be found here: https://www.gov.uk/government/collections/hmrc-phishing-and-scams-detailed-information Alongside communications regarding avoiding scams, HMRC also uses a range of communication activity to support customers to file their Self Assessment return on time. This starts with the notice to file issued to all relevant customers in April and with reminders issued directly to customer’s Personal Tax Accounts (PTA) and HMRC app or by letter, email and text. HMRC also encourages customers to file on time through their annual multi channel communications campaign. A wide range of online help and support is available on GOV.UK. This includes guidance notes and help sheets, as well as online webinars and recorded videos on YouTube covering various Self Assessment scenarios. In addition, there is information on GOV.UK on how a customer can ask for the requirement to file a Self Assessment tax return to be withdrawn if they no longer meet the Self Assessment criteria. This can be done through HMRC’s digital services, via their PTA or by calling HMRC. Customers are also able to use the services of an agent to file their returns. In 2024/25, 59% of the Self Assessment population was represented. HMRC works closely with agent representative bodies to encourage the early filing of returns. HMRC monitors the effectiveness of their communications. Last year, over 90% of customers filed their Self Assessment return on time. The Self Assessment campaign tracking report 2024 to 2025 can be found here: https://www.gov.uk/government/publications/self-assessment-campaign-tracking-2024-to-2025-report/self-assessment-campaign-tracking-report-2024-to-2025 Late filing penalties incentivise good filing behaviours. They are an important feature of tax administration to encourage taxpayers to meet their obligations and to provide sanctions for those who do not. All customers have the right to appeal against late filing penalties within 30 days of the date of the penalty notice. HMRC will cancel penalties where a customer can demonstrate that they had a reasonable excuse for the failure to file their return on time and the failure was remedied shortly after the reasonable excuse ceased. HMRC will also cancel any late filing penalties when a return is not required, such as where a customer has ceased self-employment or no longer meets the Self Assessment criteria. Penalty notices are issued automatically and therefore all customers who miss the filing deadline will receive a filing penalty. The tables below set out the number of fixed £100 penalties raised for late filing, the daily penalties issued for late filing and the values of late filing penalties paid for each tax year since 2020. Table 1: Fixed £100 penalties raised for late filing Tax YearFixed £100 penalties raised2019/20201,260,0002020/20211,350,0002021/20221,250,0002022/20231,220,0002023/20241,060,000 Table 2: Daily penalties issued for late filing Tax YearDaily penalties raised2019/2020700,0002020/2021770,0002021/2022730,0002022/2023700,0002023/2024660,000 The figures in tables 1 and 2 are rounded to the nearest 10,000, and are correct as of December 2025. Table 3 – Values of late filing penalties paid for each tax year since 2020 Tax year of late submissionValue of Late Filing Penalties Paid (£m)2019/201902020/212092021/221842022/231472023/2482 The figures in table 3 are rounded to the nearest £1m and are correct as of December 2025. Notes for tables 1 – 3:Tax year relates to the year associated with the return, not the year the penalty was issued, e.g. if someone submits their Self Assessment return for the year 2019/20 in 2021, the penalty would be associated with the 2019/20 tax year in the data above.Figures are not final as penalties continue to be charged and collected for previous years.Caution should be applied when comparing across years, as the sum of penalties collected will continue to rise as returns come in and the population grows.It is possible for an individual to receive multiple sets of penalties.Penalties in the tables above include penalties for individuals and for partnerships.Penalty data for the tax year 2024/25 is not yet available as the online return deadline for that tax year is 31 January 2026.

How many fixed penalties have been issued for failure to complete a self-assessment tax return on time in each year since 2020.

HMRC app users can choose to enable ‘push notifications’ to receive a variety of updates, including payment notifications. At present, this feature operates on an ‘all or nothing’ basis, meaning users cannot select only payment notifications. Since the app launched, over 5.3 million users have opted to enable push notifications, although some may have subsequently chosen to disable them. HMRC regularly shares guidance and updates to help taxpayers stay safe online and protect themselves from scams and fraudulent messages, particularly during the Self Assessment period. They include practical advice and links to relevant materials in their Self Assessment emails, social media content, radio broadcasts, press releases, GOV.UK guidance and through other communication products. For example, the following press releases regarding Self Assessment scams were published in August and December 2025 respectively: https://www.gov.uk/government/news/scams-warning-as-self-assessment-customers-targeted https://www.gov.uk/government/news/4800-self-assessment-scams-reported HMRC’s guidance on phishing and scams can be found here: https://www.gov.uk/government/collections/hmrc-phishing-and-scams-detailed-information Alongside communications regarding avoiding scams, HMRC also uses a range of communication activity to support customers to file their Self Assessment return on time. This starts with the notice to file issued to all relevant customers in April and with reminders issued directly to customer’s Personal Tax Accounts (PTA) and HMRC app or by letter, email and text. HMRC also encourages customers to file on time through their annual multi channel communications campaign. A wide range of online help and support is available on GOV.UK. This includes guidance notes and help sheets, as well as online webinars and recorded videos on YouTube covering various Self Assessment scenarios. In addition, there is information on GOV.UK on how a customer can ask for the requirement to file a Self Assessment tax return to be withdrawn if they no longer meet the Self Assessment criteria. This can be done through HMRC’s digital services, via their PTA or by calling HMRC. Customers are also able to use the services of an agent to file their returns. In 2024/25, 59% of the Self Assessment population was represented. HMRC works closely with agent representative bodies to encourage the early filing of returns. HMRC monitors the effectiveness of their communications. Last year, over 90% of customers filed their Self Assessment return on time. The Self Assessment campaign tracking report 2024 to 2025 can be found here: https://www.gov.uk/government/publications/self-assessment-campaign-tracking-2024-to-2025-report/self-assessment-campaign-tracking-report-2024-to-2025 Late filing penalties incentivise good filing behaviours. They are an important feature of tax administration to encourage taxpayers to meet their obligations and to provide sanctions for those who do not. All customers have the right to appeal against late filing penalties within 30 days of the date of the penalty notice. HMRC will cancel penalties where a customer can demonstrate that they had a reasonable excuse for the failure to file their return on time and the failure was remedied shortly after the reasonable excuse ceased. HMRC will also cancel any late filing penalties when a return is not required, such as where a customer has ceased self-employment or no longer meets the Self Assessment criteria. Penalty notices are issued automatically and therefore all customers who miss the filing deadline will receive a filing penalty. The tables below set out the number of fixed £100 penalties raised for late filing, the daily penalties issued for late filing and the values of late filing penalties paid for each tax year since 2020. Table 1: Fixed £100 penalties raised for late filing Tax YearFixed £100 penalties raised2019/20201,260,0002020/20211,350,0002021/20221,250,0002022/20231,220,0002023/20241,060,000 Table 2: Daily penalties issued for late filing Tax YearDaily penalties raised2019/2020700,0002020/2021770,0002021/2022730,0002022/2023700,0002023/2024660,000 The figures in tables 1 and 2 are rounded to the nearest 10,000, and are correct as of December 2025. Table 3 – Values of late filing penalties paid for each tax year since 2020 Tax year of late submissionValue of Late Filing Penalties Paid (£m)2019/201902020/212092021/221842022/231472023/2482 The figures in table 3 are rounded to the nearest £1m and are correct as of December 2025. Notes for tables 1 – 3:Tax year relates to the year associated with the return, not the year the penalty was issued, e.g. if someone submits their Self Assessment return for the year 2019/20 in 2021, the penalty would be associated with the 2019/20 tax year in the data above.Figures are not final as penalties continue to be charged and collected for previous years.Caution should be applied when comparing across years, as the sum of penalties collected will continue to rise as returns come in and the population grows.It is possible for an individual to receive multiple sets of penalties.Penalties in the tables above include penalties for individuals and for partnerships.Penalty data for the tax year 2024/25 is not yet available as the online return deadline for that tax year is 31 January 2026.

How many additional daily penalties were issued for failing to submit a self-assessment tax return on time in each year since 2020.

HMRC app users can choose to enable ‘push notifications’ to receive a variety of updates, including payment notifications. At present, this feature operates on an ‘all or nothing’ basis, meaning users cannot select only payment notifications. Since the app launched, over 5.3 million users have opted to enable push notifications, although some may have subsequently chosen to disable them. HMRC regularly shares guidance and updates to help taxpayers stay safe online and protect themselves from scams and fraudulent messages, particularly during the Self Assessment period. They include practical advice and links to relevant materials in their Self Assessment emails, social media content, radio broadcasts, press releases, GOV.UK guidance and through other communication products. For example, the following press releases regarding Self Assessment scams were published in August and December 2025 respectively: https://www.gov.uk/government/news/scams-warning-as-self-assessment-customers-targeted https://www.gov.uk/government/news/4800-self-assessment-scams-reported HMRC’s guidance on phishing and scams can be found here: https://www.gov.uk/government/collections/hmrc-phishing-and-scams-detailed-information Alongside communications regarding avoiding scams, HMRC also uses a range of communication activity to support customers to file their Self Assessment return on time. This starts with the notice to file issued to all relevant customers in April and with reminders issued directly to customer’s Personal Tax Accounts (PTA) and HMRC app or by letter, email and text. HMRC also encourages customers to file on time through their annual multi channel communications campaign. A wide range of online help and support is available on GOV.UK. This includes guidance notes and help sheets, as well as online webinars and recorded videos on YouTube covering various Self Assessment scenarios. In addition, there is information on GOV.UK on how a customer can ask for the requirement to file a Self Assessment tax return to be withdrawn if they no longer meet the Self Assessment criteria. This can be done through HMRC’s digital services, via their PTA or by calling HMRC. Customers are also able to use the services of an agent to file their returns. In 2024/25, 59% of the Self Assessment population was represented. HMRC works closely with agent representative bodies to encourage the early filing of returns. HMRC monitors the effectiveness of their communications. Last year, over 90% of customers filed their Self Assessment return on time. The Self Assessment campaign tracking report 2024 to 2025 can be found here: https://www.gov.uk/government/publications/self-assessment-campaign-tracking-2024-to-2025-report/self-assessment-campaign-tracking-report-2024-to-2025 Late filing penalties incentivise good filing behaviours. They are an important feature of tax administration to encourage taxpayers to meet their obligations and to provide sanctions for those who do not. All customers have the right to appeal against late filing penalties within 30 days of the date of the penalty notice. HMRC will cancel penalties where a customer can demonstrate that they had a reasonable excuse for the failure to file their return on time and the failure was remedied shortly after the reasonable excuse ceased. HMRC will also cancel any late filing penalties when a return is not required, such as where a customer has ceased self-employment or no longer meets the Self Assessment criteria. Penalty notices are issued automatically and therefore all customers who miss the filing deadline will receive a filing penalty. The tables below set out the number of fixed £100 penalties raised for late filing, the daily penalties issued for late filing and the values of late filing penalties paid for each tax year since 2020. Table 1: Fixed £100 penalties raised for late filing Tax YearFixed £100 penalties raised2019/20201,260,0002020/20211,350,0002021/20221,250,0002022/20231,220,0002023/20241,060,000 Table 2: Daily penalties issued for late filing Tax YearDaily penalties raised2019/2020700,0002020/2021770,0002021/2022730,0002022/2023700,0002023/2024660,000 The figures in tables 1 and 2 are rounded to the nearest 10,000, and are correct as of December 2025. Table 3 – Values of late filing penalties paid for each tax year since 2020 Tax year of late submissionValue of Late Filing Penalties Paid (£m)2019/201902020/212092021/221842022/231472023/2482 The figures in table 3 are rounded to the nearest £1m and are correct as of December 2025. Notes for tables 1 – 3:Tax year relates to the year associated with the return, not the year the penalty was issued, e.g. if someone submits their Self Assessment return for the year 2019/20 in 2021, the penalty would be associated with the 2019/20 tax year in the data above.Figures are not final as penalties continue to be charged and collected for previous years.Caution should be applied when comparing across years, as the sum of penalties collected will continue to rise as returns come in and the population grows.It is possible for an individual to receive multiple sets of penalties.Penalties in the tables above include penalties for individuals and for partnerships.Penalty data for the tax year 2024/25 is not yet available as the online return deadline for that tax year is 31 January 2026.

How many and what proportion of people who missed the self-assessment deadline were not subjected to penalties in each of the last three years.

HMRC app users can choose to enable ‘push notifications’ to receive a variety of updates, including payment notifications. At present, this feature operates on an ‘all or nothing’ basis, meaning users cannot select only payment notifications. Since the app launched, over 5.3 million users have opted to enable push notifications, although some may have subsequently chosen to disable them. HMRC regularly shares guidance and updates to help taxpayers stay safe online and protect themselves from scams and fraudulent messages, particularly during the Self Assessment period. They include practical advice and links to relevant materials in their Self Assessment emails, social media content, radio broadcasts, press releases, GOV.UK guidance and through other communication products. For example, the following press releases regarding Self Assessment scams were published in August and December 2025 respectively: https://www.gov.uk/government/news/scams-warning-as-self-assessment-customers-targeted https://www.gov.uk/government/news/4800-self-assessment-scams-reported HMRC’s guidance on phishing and scams can be found here: https://www.gov.uk/government/collections/hmrc-phishing-and-scams-detailed-information Alongside communications regarding avoiding scams, HMRC also uses a range of communication activity to support customers to file their Self Assessment return on time. This starts with the notice to file issued to all relevant customers in April and with reminders issued directly to customer’s Personal Tax Accounts (PTA) and HMRC app or by letter, email and text. HMRC also encourages customers to file on time through their annual multi channel communications campaign. A wide range of online help and support is available on GOV.UK. This includes guidance notes and help sheets, as well as online webinars and recorded videos on YouTube covering various Self Assessment scenarios. In addition, there is information on GOV.UK on how a customer can ask for the requirement to file a Self Assessment tax return to be withdrawn if they no longer meet the Self Assessment criteria. This can be done through HMRC’s digital services, via their PTA or by calling HMRC. Customers are also able to use the services of an agent to file their returns. In 2024/25, 59% of the Self Assessment population was represented. HMRC works closely with agent representative bodies to encourage the early filing of returns. HMRC monitors the effectiveness of their communications. Last year, over 90% of customers filed their Self Assessment return on time. The Self Assessment campaign tracking report 2024 to 2025 can be found here: https://www.gov.uk/government/publications/self-assessment-campaign-tracking-2024-to-2025-report/self-assessment-campaign-tracking-report-2024-to-2025 Late filing penalties incentivise good filing behaviours. They are an important feature of tax administration to encourage taxpayers to meet their obligations and to provide sanctions for those who do not. All customers have the right to appeal against late filing penalties within 30 days of the date of the penalty notice. HMRC will cancel penalties where a customer can demonstrate that they had a reasonable excuse for the failure to file their return on time and the failure was remedied shortly after the reasonable excuse ceased. HMRC will also cancel any late filing penalties when a return is not required, such as where a customer has ceased self-employment or no longer meets the Self Assessment criteria. Penalty notices are issued automatically and therefore all customers who miss the filing deadline will receive a filing penalty. The tables below set out the number of fixed £100 penalties raised for late filing, the daily penalties issued for late filing and the values of late filing penalties paid for each tax year since 2020. Table 1: Fixed £100 penalties raised for late filing Tax YearFixed £100 penalties raised2019/20201,260,0002020/20211,350,0002021/20221,250,0002022/20231,220,0002023/20241,060,000 Table 2: Daily penalties issued for late filing Tax YearDaily penalties raised2019/2020700,0002020/2021770,0002021/2022730,0002022/2023700,0002023/2024660,000 The figures in tables 1 and 2 are rounded to the nearest 10,000, and are correct as of December 2025. Table 3 – Values of late filing penalties paid for each tax year since 2020 Tax year of late submissionValue of Late Filing Penalties Paid (£m)2019/201902020/212092021/221842022/231472023/2482 The figures in table 3 are rounded to the nearest £1m and are correct as of December 2025. Notes for tables 1 – 3:Tax year relates to the year associated with the return, not the year the penalty was issued, e.g. if someone submits their Self Assessment return for the year 2019/20 in 2021, the penalty would be associated with the 2019/20 tax year in the data above.Figures are not final as penalties continue to be charged and collected for previous years.Caution should be applied when comparing across years, as the sum of penalties collected will continue to rise as returns come in and the population grows.It is possible for an individual to receive multiple sets of penalties.Penalties in the tables above include penalties for individuals and for partnerships.Penalty data for the tax year 2024/25 is not yet available as the online return deadline for that tax year is 31 January 2026.

How many people have missed the 31 January self assessment filing deadline in each of the last three tax years.

Around 12 million people file a Self Assessment return each year. HMRC aims to help customers get their tax right. Last year, over 90% of customers filed on time. Filing deadlines are essential for the efficient operation of the tax system. The number of customers who missed the 31 January deadline over the past three years was as follows:31 January 2023: 1.2 million customers31 January 2024: 1.2 million customers31 January 2025: 1.1 million customers HMRC supports customers to file their return online with reminders and annual communications campaigns. A wide range of online help and support is available on GOV.UK, including instructions on how to notify HMRC if a return is no longer required.

What estimate she has made of the potential impact of the (a) introduction of pay-per-mile road tax for electric vehicles and (b) changes to fuel duty freezes on small and medium-sized businesses in the logistics sector.

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. The taxation of motoring is a critical source of funding for public services and investment in infrastructure. All UK-registered electric and plug-in hybrid cars will pay eVED. Other vehicle types such as vans, buses, coaches, motorcycles and HGVs will be out of scope of the tax upon its introduction. This is because the transition to electric for these vehicle types is less advanced than for cars at this stage. At Budget 2025, the Government also announced continued support for people and businesses by extending the temporary 5p fuel duty cut until the end of August 2026. Rates will then gradually return to previous levels. The planned increase in line with inflation for 2026-27 will not take place, with the government increasing fuel duty rates in line with RPI from April 2027. This will save the average van driver £100 next year compared to previous plans, and the average HGV driver more than £800.

What assessment she has made of the potential impact of the planned imposition of customs duties on low value imports from March 2029 on the logistics industry.

Following an estimated tripling of low value import volumes between 2021 and 2024, with the rapid rise in cross-border e-commerce, the Chancellor has reviewed the existing customs arrangements for low value imports to determine whether they are fit for purpose. The rapid growth in low value imports is hurting our high streets and retailers. The government is taking action to address the difference in treatment between low value imports and goods shipped by high street retailers, and ensure these goods are adequately controlled. At Budget 2025, the government announced that it is removing the customs duty relief on goods imported into the UK worth up to £135, making them subject to customs duty, and consulting on a new set of customs arrangements for these goods. The consultation covers the design and implementation of the new low value import customs arrangements, including what data could be collected, how customs duty should be applied, and whether to apply an additional fee to fund administration activity. The government recognises that these proposals will require changes and is inviting stakeholders, including the logistics industry, to provide input on how the new arrangements can be implemented to ensure changes are delivered as smoothly as possible, ensure goods are appropriately controlled, and address the tariff treatment between online retailers who ship directly to the UK and high street retailers who import goods in bulk.

What estimate she has made of the cost of cyber attacks on UK-based businesses in the last 12 months.

An increasingly hostile cyber threat poses a risk to the UK economy and public finances. According to the Office for National Statistics, the decline in the manufacture of motor vehicles, observed in the wake of the cyber attack on Jaguar Land Rover, reduced September’s GDP by 0.17%. In the 2022 Fiscal Risks and Sustainability report, the Office for Budget Responsibility estimated that a cyber-attack on critical national infrastructure could temporarily increase borrowing by around £30 billion – equivalent to 1.1% of GDP. Cyber-attacks have significant costs for UK businesses. Recent KPMG modelling for the Department for Science, Innovation and Technology suggests the average cost of a significant cyber-attack for an individual business in the UK is around £194,729. KPMG estimate this could represent a total yearly cost to businesses in the UK of £14.7 billion, representing 0.5% of the UK’s annual GDP. The government is committed to strengthening cyber security across the UK. The National Cyber Security Centre (NCSC) provides a range of tools, guidance and support to businesses to improve their cyber security. At last year's Spending Review, the government increased the Single Intelligence Account's budget by £1 billion over the SR period, which funds the critical cybersecurity work conducted by NCSC. The UK’s cyber resilience relies on all businesses playing their part. The Chancellor of the Exchequer; Secretary of State for Science, Innovation and Technology; Secretary of State for Business and Trade; Minister for Security; CEO of the National Cyber Security Centre and Director General of the National Crime Agency wrote to chief executives and chairs of FTSE 350 companies in October 2025 year asking them to make cyber security a top priority.

What recent estimate her Department has made of the cost of cyber attacks to the economy.

An increasingly hostile cyber threat poses a risk to the UK economy and public finances. According to the Office for National Statistics, the decline in the manufacture of motor vehicles, observed in the wake of the cyber attack on Jaguar Land Rover, reduced September’s GDP by 0.17%. In the 2022 Fiscal Risks and Sustainability report, the Office for Budget Responsibility estimated that a cyber-attack on critical national infrastructure could temporarily increase borrowing by around £30 billion – equivalent to 1.1% of GDP. Cyber-attacks have significant costs for UK businesses. Recent KPMG modelling for the Department for Science, Innovation and Technology suggests the average cost of a significant cyber-attack for an individual business in the UK is around £194,729. KPMG estimate this could represent a total yearly cost to businesses in the UK of £14.7 billion, representing 0.5% of the UK’s annual GDP. The government is committed to strengthening cyber security across the UK. The National Cyber Security Centre (NCSC) provides a range of tools, guidance and support to businesses to improve their cyber security. At last year's Spending Review, the government increased the Single Intelligence Account's budget by £1 billion over the SR period, which funds the critical cybersecurity work conducted by NCSC. The UK’s cyber resilience relies on all businesses playing their part. The Chancellor of the Exchequer; Secretary of State for Science, Innovation and Technology; Secretary of State for Business and Trade; Minister for Security; CEO of the National Cyber Security Centre and Director General of the National Crime Agency wrote to chief executives and chairs of FTSE 350 companies in October 2025 year asking them to make cyber security a top priority.

How much uncollected tax has been written off as unrecoverable by HMRC in each year since 2020.

HMRC publishes the amount of tax written off each year in its Annual Report and Accounts. This information is available on GOV.UK. https://www.gov.uk/government/collections/hmrcs-annual-report-and-accounts

How many Private Finance Initiative contracts include index‑linked payment mechanisms; and what the estimated additional cost has been as a result of inflation over the last five years.

The Government’s preferred financing model for any type of infrastructure project is the one that offers the best value for money. Proposals are appraised on a case-by-case basis using the Green Book. Public sector contracting authorities directly manage Private Finance Initiative (PFI) contracts and are responsible for monitoring and managing their respective contracts to ensure value for money. Since 2020, the National Infrastructure and Service Transformation Authority (NISTA), formerly Infrastructure and Projects Authority, has provided advice and training directly to contracting authorities to support them in navigating issues relating to PFI projects (operational and expiry-related). PFI payments are made by “unitary charge”, which are not broken down by underlying cost drivers. Therefore, the proportion of payments that are (a) capital repayment, (b) interest and (c) service charges is not readily available, nor is data on costs which have arisen because of inflation and indexing. Data on PFI and PF2 projects can be found at the following weblink: PFI and PF2 projects: 2024 Summary Data - GOV.UK

What the annual cost to the public purse was of active Private Finance Initiative contracts in the most recent financial year for which data is available.

The Government’s preferred financing model for any type of infrastructure project is the one that offers the best value for money. Proposals are appraised on a case-by-case basis using the Green Book. Public sector contracting authorities directly manage Private Finance Initiative (PFI) contracts and are responsible for monitoring and managing their respective contracts to ensure value for money. Since 2020, the National Infrastructure and Service Transformation Authority (NISTA), formerly Infrastructure and Projects Authority, has provided advice and training directly to contracting authorities to support them in navigating issues relating to PFI projects (operational and expiry-related). PFI payments are made by “unitary charge”, which are not broken down by underlying cost drivers. Therefore, the proportion of payments that are (a) capital repayment, (b) interest and (c) service charges is not readily available, nor is data on costs which have arisen because of inflation and indexing. Data on PFI and PF2 projects can be found at the following weblink: PFI and PF2 projects: 2024 Summary Data - GOV.UK

What assessment she has made of the annual cost to the logistics industry of the proposed pay-per-mile electric vehicle charging scheme.

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. The taxation of motoring is a critical source of funding for public services and investment in infrastructure. All UK-registered electric and plug-in hybrid cars will pay eVED. Other vehicle types such as vans, buses, coaches, motorcycles and HGVs will be out of scope of the tax upon its introduction. This is because the transition to electric for these vehicle types is less advanced than for cars at this stage.

How much repayment interest was paid by HMRC in each year since 2020.

The information is not held in the form requested and could be provided only at disproportionate cost.

How many taxpayers received repayment interest from HMRC in each year since 2020.

The information is not held in the form requested and could be provided only at disproportionate cost.

What assessment her Department has made of the value for money of Private Finance Initiative and PF2 contracts.

The Government’s preferred financing model for any type of infrastructure project is the one that offers the best value for money. Proposals are appraised on a case-by-case basis using the Green Book. Public sector contracting authorities directly manage Private Finance Initiative (PFI) contracts and are responsible for monitoring and managing their respective contracts to ensure value for money. Since 2020, the National Infrastructure and Service Transformation Authority (NISTA), formerly Infrastructure and Projects Authority, has provided advice and training directly to contracting authorities to support them in navigating issues relating to PFI projects (operational and expiry-related). PFI payments are made by “unitary charge”, which are not broken down by underlying cost drivers. Therefore, the proportion of payments that are (a) capital repayment, (b) interest and (c) service charges is not readily available, nor is data on costs which have arisen because of inflation and indexing. Data on PFI and PF2 projects can be found at the following weblink: PFI and PF2 projects: 2024 Summary Data - GOV.UK

If she will make it her policy to allow Further Education colleges to reclaim VAT.

The Government recognises that Further Education (FE) funding is vital to ensure people are being trained in the skills they need to thrive in the modern labour market. The 2025 Spending Review provided an additional £1.2 billion per year by 2028-29 for skills and £1.7 billion of capital funding to help colleges maintain the condition of their estate. In addition, the Government is providing £375 million of capital investment to support the FE system to accommodate increasing student numbers. For their non-business activity, FE colleges are unable to reclaim VAT incurred. We operate several VAT refund schemes for schools and academies. FE colleges do not meet the criteria for either scheme. In relation to business activity, FE colleges enjoy an exemption from VAT which means that they do not have to charge VAT to students, but cannot recover it either. The Government is not currently planning to introduce a VAT refund scheme for FE institutions.

How much has been paid in unitary charges under Private Finance Initiative contracts in each of the last ten financial years.

The Government’s preferred financing model for any type of infrastructure project is the one that offers the best value for money. Proposals are appraised on a case-by-case basis using the Green Book. Public sector contracting authorities directly manage Private Finance Initiative (PFI) contracts and are responsible for monitoring and managing their respective contracts to ensure value for money. Since 2020, the National Infrastructure and Service Transformation Authority (NISTA), formerly Infrastructure and Projects Authority, has provided advice and training directly to contracting authorities to support them in navigating issues relating to PFI projects (operational and expiry-related). PFI payments are made by “unitary charge”, which are not broken down by underlying cost drivers. Therefore, the proportion of payments that are (a) capital repayment, (b) interest and (c) service charges is not readily available, nor is data on costs which have arisen because of inflation and indexing. Data on PFI and PF2 projects can be found at the following weblink: PFI and PF2 projects: 2024 Summary Data - GOV.UK

Whether her Department has reviewed opportunities to (a) renegotiate, (b) buy out and (c) reduce the long‑term cost of Private Finance Initiative contracts.

The Government’s preferred financing model for any type of infrastructure project is the one that offers the best value for money. Proposals are appraised on a case-by-case basis using the Green Book. Public sector contracting authorities directly manage Private Finance Initiative (PFI) contracts and are responsible for monitoring and managing their respective contracts to ensure value for money. Since 2020, the National Infrastructure and Service Transformation Authority (NISTA), formerly Infrastructure and Projects Authority, has provided advice and training directly to contracting authorities to support them in navigating issues relating to PFI projects (operational and expiry-related). PFI payments are made by “unitary charge”, which are not broken down by underlying cost drivers. Therefore, the proportion of payments that are (a) capital repayment, (b) interest and (c) service charges is not readily available, nor is data on costs which have arisen because of inflation and indexing. Data on PFI and PF2 projects can be found at the following weblink: PFI and PF2 projects: 2024 Summary Data - GOV.UK