Written questions by Robertson.

What assessment has been made of the impact of the proposed overnight levy on (a) domestic tourism within the United Kingdom and (b) overseas tourism into the United Kingdom.

Awaiting answer.

What assessment she has made of the potential impact of changes to the non-domicile tax regime on the competitiveness of London as a global centre for maritime finance, insurance, shipbroking and shipping management.

Awaiting answer.

What assessment her Department has made of the impact of Air Passenger Duty on domestic air routes and regional airport connectivity in the UK, compared with the approach taken by other European countries to supporting internal air connectivity.

The Government is committed to the long-term future of the aviation sector in the UK and recognises the importance of maintaining a thriving and competitive aviation sector in the UK to deliver connectivity. In April 2023, reforms to APD took effect, aiming to bolster air connectivity within the UK. This included the introduction of a new band for domestic flights, initially set at half the rate for short-haul international flights. The domestic rate applies to all flights between airports in England, Scotland, Wales, and Northern Ireland (excluding private jets) and is currently set at £7 for economy passengers until April 2026. The Government is clear that APD is an appropriate tax that ensures airlines make a fair contribution to the public finances, particularly given that tickets are VAT free and aviation fuel incurs no duty. Other countries also have different forms of aviation taxes.

Under the proposed pay-per-mile road charging scheme, whether mileage accrued by UK-registered vehicles while driving in the Republic of Ireland would be subject to UK charges; and whether mileage accrued by Republic of Ireland-registered vehicles while driving in Northern Ireland would be subject to any equivalent charge.

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 (electric vehicles) contribute to congestion and wear and tear on the roads but pay no equivalent to fuel duty. As with VED, eVED will apply to UK-registered vehicles; non-UK registered vehicles will be required to register for eVED after a period of six months in the UK. The Government has ruled out charging tax based on when or where people drive to protect motorists’ privacy. This means non-UK mileage driven by UK registered cars will fall into scope of eVED, as with fuel duty, which does not vary by basis of where a car is driven.

What assessment she has made of the potential impact of recent rateable value increases on small accommodation providers, including the impact on business viability and local tourism-dependent economies.

At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since the pandemic, which has led to significant increases in rateable values for some properties as they recover from the pandemic. To support those who are seeing large increases, Government has already acted to limit increases in bills, announcing a support package worth £4.3 billion package at the Budget. The Government remains committed to ensuring the UK remains a world-class, competitive and sustainable destination. We aim to attract 50 million international visitors annually by 2030, and the forthcoming Growth Plan will set out how we intend to support jobs, investment, and regional prosperity. The VOA published the Draft non-domestic rating list on 26 November 2025, which can be found here: https://www.gov.uk/government/statistics/non-domestic-rating-change-in-rateable-value-of-rating-lists-england-and-wales-2026-revaluation-draft-list

What assessment her Department has made of the effectiveness of the methodology used by the Valuation Office Agency to calculate recent rateable value increases for self-catering accommodation.

Self-catered accommodation is valued in the same way as any other class of non-domestic property; through applying the statutory and common law principles that apply across non-domestic rating.

What factors the Valuation Office Agency takes into consideration in (a) coastal and (b) tourism-dependent areas when setting rateable values for self-catering accommodation.

Self-catered accommodation is valued in the same way as any other class of non-domestic property; through applying the statutory and common law principles that apply across non-domestic rating.

Whether HM Treasury has conducted or commissioned an impact assessment on how the April 2026 business rates increase may affect the financial sustainability of community pharmacies.

At the Budget, the VOA announced updated property values from the 2026 revaluation. This has led to increases in rateable values for some properties, as current values are based on pandemic-era valuations. In recognition of the impact of the revaluation on bills, the Government introduced a support package worth £4.3 billion, to protect against ratepayers seeing large overnight increases in bills. At Budget, the Government announced wider reforms to business rates for retail, hospitality and leisure (RHL) properties, reducing tax rates paid for by a higher rate on the top one per cent of most expensive properties. The introduction of permanent, lower RHL tax rates is worth almost £1 billion to over 750,000 RHL properties. The tax rate on smaller high street businesses will be 25% lower than for businesses with the most valuable properties. The new RHL tax rates replace the temporary RHL relief that has been winding down since COVID. Unlike RHL relief, the new rates are permanent, giving businesses certainty and stability, and there will be no cap, meaning all qualifying properties on high streets across England will benefit. This includes community pharmacies with rateable values below £500,000 that are open to members of the public. Further details on what is meant by “visiting members of the public” can be found online here: https://www.gov.uk/guidance/business-rates-multipliers-qualifying-retail-hospitality-or-leisure.

What assessment her Department has made of the potential impact of the planned April 2026 business rates increase on community pharmacies.

At the Budget, the VOA announced updated property values from the 2026 revaluation. This has led to increases in rateable values for some properties, as current values are based on pandemic-era valuations. In recognition of the impact of the revaluation on bills, the Government introduced a support package worth £4.3 billion, to protect against ratepayers seeing large overnight increases in bills. At Budget, the Government announced wider reforms to business rates for retail, hospitality and leisure (RHL) properties, reducing tax rates paid for by a higher rate on the top one per cent of most expensive properties. The introduction of permanent, lower RHL tax rates is worth almost £1 billion to over 750,000 RHL properties. The tax rate on smaller high street businesses will be 25% lower than for businesses with the most valuable properties. The new RHL tax rates replace the temporary RHL relief that has been winding down since COVID. Unlike RHL relief, the new rates are permanent, giving businesses certainty and stability, and there will be no cap, meaning all qualifying properties on high streets across England will benefit. This includes community pharmacies with rateable values below £500,000 that are open to members of the public. Further details on what is meant by “visiting members of the public” can be found online here: https://www.gov.uk/guidance/business-rates-multipliers-qualifying-retail-hospitality-or-leisure.

Pursuant to the Answer of 19 January 2026 to Question 105434 on Retail Trade: Business Rates, what proportion of ratepayers expected to see no bill increases in business rates are from the retail sector.

Data on the change in the rateable value of non-domestic properties as a result of the 2026 revaluation, including for the retail sector, can be found here: https://www.gov.uk/government/statistics/national-non-domestic-rates-collected-by-councils-in-england-forecast-2025-to-2026 Bills will be issued in due course by local councils.

Pursuant to the Answer of 19 January 2026 to Question 105434 on Retail Trade: Business Rates, how many retail businesses will be impacted by transitional relief measures.

The Ministry of Housing, Communities & Local Government publishes data on the number of properties receiving business rates relief. This data can be found at the following link:https://www.gov.uk/government/statistics/national-non-domestic-rates-collected-by-councils-in-england-forecast-2025-to-2026

Pursuant to the Answer of 19 January 202 to Question 105434 on Retail Trade: Business Rates, what proportion of the 23% of ratepayers expected to see a reduction in business rates are from the retail sector.

Data on the change in the rateable value of non-domestic properties as a result of the 2026 revaluation, including for the retail sector, can be found here: https://www.gov.uk/government/statistics/national-non-domestic-rates-collected-by-councils-in-england-forecast-2025-to-2026Bills will be issued in due course by local councils.

Whether she plans to extend business rates relief to retail businesses.

The amount of business rates paid on each property is based on the rateable value of the property, assessed by the Valuation Office Agency and the multiplier values, which are set by the Government. RVs are re-assessed every three years. The most recent revaluation took effect from 1 April 2023 and was based on values as of 1 April 2021. The next revaluation will take effect from 1 April 2026 based on values of 1 April 2024. At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since Covid, which has led to significant increases in rateable values for some properties, including those in the hospitality sector as they recover from the pandemic. To support with bill increases, at the Budget, the Government announced a support package worth £4.3 billion over the next three years, including protection for ratepayers seeing their bills increase because of the revaluation. As a result, over half of ratepayers will see no bill increases, including 23% seeing their bills go down. This means most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest.

What steps she is taking to help mitigate the impact of higher business rates bills on grassroots music venues arising from changes to business rates multipliers.

There are no current plans to extend the 40% film studio relief to grassroots music venues. At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since Covid, which has led to significant increases in rateable values for some properties as they recover from the pandemic. To support with bill increases, the Government has introduced a generous support package worth £4.3 billion over the next 3 years, including support to help ratepayers to transition to their new bill. As a result, over half of all ratepayers will see no bill increases, including 23% seeing their bills go down. This means most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest. Grassroot music venues with rateable values below £500,000 will also benefit from the permanently lower business rates tax rates for eligible retail, hospitality and leisure (RHL) properties that are being introduce in April 2026. These new tax rates are worth nearly £900 million per year, and will benefit over 750,000 properties in England. The new RHL tax rates replace the temporary RHL relief that has been winding down since Covid. Unlike RHL relief, the new rates are permanent, giving businesses certainty and stability, and there will be no cap, meaning all qualifying properties on high streets across England will benefit.

What assessment her Department has made of the number of grassroots music venues affected by the withdrawal of the 40% business rates relief.

There are no current plans to extend the 40% film studio relief to grassroots music venues. At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since Covid, which has led to significant increases in rateable values for some properties as they recover from the pandemic. To support with bill increases, the Government has introduced a generous support package worth £4.3 billion over the next 3 years, including support to help ratepayers to transition to their new bill. As a result, over half of all ratepayers will see no bill increases, including 23% seeing their bills go down. This means most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest. Grassroot music venues with rateable values below £500,000 will also benefit from the permanently lower business rates tax rates for eligible retail, hospitality and leisure (RHL) properties that are being introduce in April 2026. These new tax rates are worth nearly £900 million per year, and will benefit over 750,000 properties in England. The new RHL tax rates replace the temporary RHL relief that has been winding down since Covid. Unlike RHL relief, the new rates are permanent, giving businesses certainty and stability, and there will be no cap, meaning all qualifying properties on high streets across England will benefit.

What assessment she has made of extending the 40% rate tax relief for film studios to grassroots music venues.

There are no current plans to extend the 40% film studio relief to grassroots music venues. At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since Covid, which has led to significant increases in rateable values for some properties as they recover from the pandemic. To support with bill increases, the Government has introduced a generous support package worth £4.3 billion over the next 3 years, including support to help ratepayers to transition to their new bill. As a result, over half of all ratepayers will see no bill increases, including 23% seeing their bills go down. This means most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest. Grassroot music venues with rateable values below £500,000 will also benefit from the permanently lower business rates tax rates for eligible retail, hospitality and leisure (RHL) properties that are being introduce in April 2026. These new tax rates are worth nearly £900 million per year, and will benefit over 750,000 properties in England. The new RHL tax rates replace the temporary RHL relief that has been winding down since Covid. Unlike RHL relief, the new rates are permanent, giving businesses certainty and stability, and there will be no cap, meaning all qualifying properties on high streets across England will benefit.

What proportion of unpaid tax liabilities is written off each year; and according to what criteria HMRC determines when a tax debt will no longer be pursued.

HMRC is committed to closing the tax gap further and tackling non-compliant behaviours such as tax evasion, tax avoidance, criminal attacks, error, failure to take reasonable care, hidden economy activity, legal interpretation issues, and non-payment. In 2024 to 2025, HMRC’s compliance work contributed to record tax revenues of £875.9 billion, collecting and protecting £48 billion of tax that would have gone unpaid if HMRC hadn’t stepped in – up from £41.8 billion the previous year. At the Autumn Budget 2025, the government announced a package of measures that will raise a further £2.4 billion in additional tax revenues in 2029 to 2030. This builds on announcements at Autumn Budget 2024 (£6.5 billion), and Spring Statement 2025 (over £1 billion) and brings the total revenue from closing the tax gap announced this Parliament to £10 billion in 2029 to 2030. HMRC pursues unpaid tax liabilities through a number of routes. Those who have not paid will be subject to initial telephone and letter campaigns to encourage swift payment. HMRC also uses private sector debt collection agencies to pursue outstanding amounts. Cases will move between these different stages of the debt collection process as part of being worked. Where payments remain outstanding, HMRC has a range of enforcement powers to address the small minority of taxpayers who deliberately refuse to pay or engage, such as taking control of goods, recovering debt through county court proceedings, and applying to make a company or person insolvent. HMRC also publishes its Annual Report and Accounts on GOV.UK, which reports on its annual tax losses and sets out the limited circumstances in which a debt may no longer be pursued. HMRC records its debt cases by tax regime, rather than customer type, and does not organise cases by specifically which stage of the debt collection process it is at.

What measures HMRC has in place to prevent deliberate non-payment of tax by those who are liable but expect not to be pursued.

HMRC is committed to closing the tax gap further and tackling non-compliant behaviours such as tax evasion, tax avoidance, criminal attacks, error, failure to take reasonable care, hidden economy activity, legal interpretation issues, and non-payment. In 2024 to 2025, HMRC’s compliance work contributed to record tax revenues of £875.9 billion, collecting and protecting £48 billion of tax that would have gone unpaid if HMRC hadn’t stepped in – up from £41.8 billion the previous year. At the Autumn Budget 2025, the government announced a package of measures that will raise a further £2.4 billion in additional tax revenues in 2029 to 2030. This builds on announcements at Autumn Budget 2024 (£6.5 billion), and Spring Statement 2025 (over £1 billion) and brings the total revenue from closing the tax gap announced this Parliament to £10 billion in 2029 to 2030. HMRC pursues unpaid tax liabilities through a number of routes. Those who have not paid will be subject to initial telephone and letter campaigns to encourage swift payment. HMRC also uses private sector debt collection agencies to pursue outstanding amounts. Cases will move between these different stages of the debt collection process as part of being worked. Where payments remain outstanding, HMRC has a range of enforcement powers to address the small minority of taxpayers who deliberately refuse to pay or engage, such as taking control of goods, recovering debt through county court proceedings, and applying to make a company or person insolvent. HMRC also publishes its Annual Report and Accounts on GOV.UK, which reports on its annual tax losses and sets out the limited circumstances in which a debt may no longer be pursued. HMRC records its debt cases by tax regime, rather than customer type, and does not organise cases by specifically which stage of the debt collection process it is at.

How much tax revenue is currently outstanding from taxpayers known to be liable but not under active enforcement action by HMRC.

HMRC is committed to closing the tax gap further and tackling non-compliant behaviours such as tax evasion, tax avoidance, criminal attacks, error, failure to take reasonable care, hidden economy activity, legal interpretation issues, and non-payment. In 2024 to 2025, HMRC’s compliance work contributed to record tax revenues of £875.9 billion, collecting and protecting £48 billion of tax that would have gone unpaid if HMRC hadn’t stepped in – up from £41.8 billion the previous year. At the Autumn Budget 2025, the government announced a package of measures that will raise a further £2.4 billion in additional tax revenues in 2029 to 2030. This builds on announcements at Autumn Budget 2024 (£6.5 billion), and Spring Statement 2025 (over £1 billion) and brings the total revenue from closing the tax gap announced this Parliament to £10 billion in 2029 to 2030. HMRC pursues unpaid tax liabilities through a number of routes. Those who have not paid will be subject to initial telephone and letter campaigns to encourage swift payment. HMRC also uses private sector debt collection agencies to pursue outstanding amounts. Cases will move between these different stages of the debt collection process as part of being worked. Where payments remain outstanding, HMRC has a range of enforcement powers to address the small minority of taxpayers who deliberately refuse to pay or engage, such as taking control of goods, recovering debt through county court proceedings, and applying to make a company or person insolvent. HMRC also publishes its Annual Report and Accounts on GOV.UK, which reports on its annual tax losses and sets out the limited circumstances in which a debt may no longer be pursued. HMRC records its debt cases by tax regime, rather than customer type, and does not organise cases by specifically which stage of the debt collection process it is at.

What assessment HMRC has made of the number of individuals and companies that are liable for tax but are not currently being actively pursued for payment.

HMRC is committed to closing the tax gap further and tackling non-compliant behaviours such as tax evasion, tax avoidance, criminal attacks, error, failure to take reasonable care, hidden economy activity, legal interpretation issues, and non-payment. In 2024 to 2025, HMRC’s compliance work contributed to record tax revenues of £875.9 billion, collecting and protecting £48 billion of tax that would have gone unpaid if HMRC hadn’t stepped in – up from £41.8 billion the previous year. At the Autumn Budget 2025, the government announced a package of measures that will raise a further £2.4 billion in additional tax revenues in 2029 to 2030. This builds on announcements at Autumn Budget 2024 (£6.5 billion), and Spring Statement 2025 (over £1 billion) and brings the total revenue from closing the tax gap announced this Parliament to £10 billion in 2029 to 2030. HMRC pursues unpaid tax liabilities through a number of routes. Those who have not paid will be subject to initial telephone and letter campaigns to encourage swift payment. HMRC also uses private sector debt collection agencies to pursue outstanding amounts. Cases will move between these different stages of the debt collection process as part of being worked. Where payments remain outstanding, HMRC has a range of enforcement powers to address the small minority of taxpayers who deliberately refuse to pay or engage, such as taking control of goods, recovering debt through county court proceedings, and applying to make a company or person insolvent. HMRC also publishes its Annual Report and Accounts on GOV.UK, which reports on its annual tax losses and sets out the limited circumstances in which a debt may no longer be pursued. HMRC records its debt cases by tax regime, rather than customer type, and does not organise cases by specifically which stage of the debt collection process it is at.