Written questions by McDonnell.

What the cost of Electric Vehicle Excise Duty will be to the average Motability scheme user; and what equality impact assessment she has carried out on the differential impact on Motability scheme users.

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.eVED is designed to replace fuel duty for electric and plug-in hybrid cars. This means it will apply to cars driven by those who are wholly or partially exempt from Vehicle Excise Duty (VED), but where their petrol or diesel equivalents would be subject to fuel duty. This includes those who receive the mobility component of certain disability-related benefits (principally Disability Living Allowance or Personal Independence Payment). These groups will continue to receive the same VED exemptions as they do now but will not be exempt from eVED, as they are not exempt from fuel duty.As with petrol/diesel vehicles where fuel duty applies, eVED will also apply to cars that are leased. The leasing company will typically be responsible for paying eVED and can choose how to pass on to their customers.

What estimate she has made of the cost to the Exchequer of exempting Motability vehicles from the introduction of Electric Vehicle Excise Duty from April 2028.

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.eVED is designed to replace fuel duty for electric and plug-in hybrid cars. This means it will apply to cars driven by those who are wholly or partially exempt from Vehicle Excise Duty (VED), but where their petrol or diesel equivalents would be subject to fuel duty. This includes those who receive the mobility component of certain disability-related benefits (principally Disability Living Allowance or Personal Independence Payment). These groups will continue to receive the same VED exemptions as they do now but will not be exempt from eVED, as they are not exempt from fuel duty.As with petrol/diesel vehicles where fuel duty applies, eVED will also apply to cars that are leased. The leasing company will typically be responsible for paying eVED and can choose how to pass on to their customers.

With reference to her Department's press release entitled Nine million pensioners to receive Winter Fuel Payments this winter, published on 9 June 2025, what assessment she has made of the resources HMRC will require to (a) undertake the recovery of payments and (b) respond to (i) queries and (ii) complaints relating to the recovery of winter fuel payments; and whether additional funding will be made available for this work.

The Government announced in June 2025 that the Winter Fuel Payment will be made universal in England and Wales from winter 2025. Subsequently, the Scottish Government and Northern Ireland Executive have confirmed that they will mirror the approach for England and Wales. Winter Fuel Payments of £200 will be made for a household with someone of State Pension age and £300 for a household with someone aged 80 or over. They will be paid automatically to anyone who has not opted out of getting a payment. Individuals who are of State Pension age and have total income over £35,000 will have their Winter Fuel Payment recovered through the tax system. The amount recovered will be equal to the full value of the Winter Fuel Payment. If a pensioner’s total income is above the income threshold, it will be automatically recovered through PAYE, or through their Self-Assessment return if they pay tax that way. The Government will publish further details of the operational impacts on HM Revenue and Customs of making these changes in a Tax Information and Impact Note at Budget 2025, alongside draft Finance Bill legislation on the tax recovery of the Winter Fuel Payment.

What representations she received that helped inform the decision to support expansion at Heathrow.

HM Treasury has received and continues to receive representations from a wide range of stakeholders about Heathrow expansion. These informed the speech supporting expansion in January and continue to inform the Government’s position on Heathrow.

If she will make an assessment of the adequacy of the length of time taken to issue A1 forms to singers.

Self-employed workers in the music industry touring within the EEA are able to complete A1 forms online. Since October 2024, 70% of these type of online applications can be processed automatically providing a quicker service for customers. Applications which require manual intervention can take longer to process.

With reference to the UN Committee on Economic, Social and Cultural Rights’ concluding observations on the seventh periodic report of the United Kingdom of Great Britain and Northern Ireland, published on 3 March 2025, what assessment she has made of the implications for her Department's policies of the findings of that report.

The government engages with various international organisations, including the United Nations, considering their reports as part of the policy development process. Any decisions on changes to HM Treasury policies are also taken in the context of the wider public finances and the government’s efforts to reform the state and sustainably grow the economy.

Whether she plans to discuss the Tonnage Tax scheme with (a) Cabinet colleagues, (b) shipowners and (c) maritime trade unions as part of the current Spending Review.

Tonnage Tax is an advantageous corporation tax regime for shipping companies. It was introduced in 2000 to improve the competitiveness of the UK’s shipping industry. As set out on GOV.UK, the Government forecasts that the cost of the regime in 2024-25 will be £185m: https://www.gov.uk/government/statistics/main-tax-expenditures-and-structural-reliefs. However, this assumes that shipping companies would remain in the UK without a globally competitive UK Tonnage Tax regime; in its absence, there is a significant risk that shipping companies could leave the UK to join tonnage tax regimes in other countries, so this amount of revenue would not be collected. The UK would also not benefit from shipping companies (i) strategically and commercially managing their vessels in the UK and (ii) fulfilling the regime’s cadet training commitment. Annual cost figures dating back to 2000 are not available As with all taxes, the Government keeps Tonnage Tax under review. Phase 2 of the Spending Review will set departmental budgets for the rest of this Parliament – from 2026-27 until 2028-29 for day-to-day spending and 2029-30 for capital spending. Non-structural tax reliefs - GOV.UK

With reference to the update to Non-structural tax relief statistics, published on 5 December 2024, if she will provide an annual breakdown of the relief from Corporation Tax received by qualifying shipowners in the Tonnage Tax between 2000-01 and 2023-24; and if she will make an estimate of Corporation Tax relief from Tonnage Tax in the 2024-25 tax year.

Tonnage Tax is an advantageous corporation tax regime for shipping companies. It was introduced in 2000 to improve the competitiveness of the UK’s shipping industry. As set out on GOV.UK, the Government forecasts that the cost of the regime in 2024-25 will be £185m: https://www.gov.uk/government/statistics/main-tax-expenditures-and-structural-reliefs. However, this assumes that shipping companies would remain in the UK without a globally competitive UK Tonnage Tax regime; in its absence, there is a significant risk that shipping companies could leave the UK to join tonnage tax regimes in other countries, so this amount of revenue would not be collected. The UK would also not benefit from shipping companies (i) strategically and commercially managing their vessels in the UK and (ii) fulfilling the regime’s cadet training commitment. Annual cost figures dating back to 2000 are not available As with all taxes, the Government keeps Tonnage Tax under review. Phase 2 of the Spending Review will set departmental budgets for the rest of this Parliament – from 2026-27 until 2028-29 for day-to-day spending and 2029-30 for capital spending. Non-structural tax reliefs - GOV.UK