Written questions by Reynolds.

What assessment her Department has made of the impact of EU de minimis charges and associated handling fees on UK retailers fulfilling consumer orders to customers in the Republic of Ireland from distribution sites in Great Britain; and whether she has had discussions with his EU counterparts on the potential merits of a bilateral exception to de minimis rules between the UK and EU.

Awaiting answer.

What assessment her Department has made of the impact of the cumulative costs of VAT and associated handling fees applied to parcels sent from distribution centres in Great Britain to customers in the European Union on UK consumers; and whether she is taking steps to reduce those costs.

Awaiting answer.

What steps her Department is taking to ensure that all material information held by HM Treasury on in-year departmental spending pressures is disclosed to the Office for Budget Responsibility in a timely manner ahead of each fiscal event; and whether she has plans to bring forward proposals to strengthen the statutory framework governing the provision of information by HM Treasury to the Office for Budget Responsibility.

The Review of the March 2024 forecast for departmental expenditure limits, published by the Office for Budget Responsibility (OBR) in 2024 made ten recommendations to deliver enhanced transparency, visibility and data reporting between HM Treasury and the OBR. The Chancellor accepted all ten of the OBR’s recommendations. These changes were enshrined in a new Charter for Budget Responsibility, published alongside Autumn Budget 2024. As part of the updated Charter, HM Treasury committed to sharing all relevant information about spending pressures on departmental expenditure limits and the Reserve with the OBR, ahead of forecasts and regular intervals in between. This includes information on the factors impacting whether these pressures will emerge. HM Treasury also committed to sharing how any announcements since the last forecast, with material impacts on departmental expenditure limits, are funded. HM Treasury is now working closely with the OBR to implement these commitments.

What assessment she has made of the potential impact of recent changes to mortgage rates, including those influenced by recent global economic conditions, on housing market activity.

The Government keeps the economic outlook, including the housing market, under close review. The path to lower interest rates is through low inflation, and the government is fully committed to supporting the Bank of England get inflation back down to the 2% target. The pricing and availability of mortgages is ultimately a commercial decision for lenders in which the Government does not intervene. Despite recent global developments, the mortgage market remains open, resilient, and competitive across all major product types and segments, and the average offered mortgage rates on 2-year, and 5-year fixed rates remain below their peaks in 2023. The Government remains committed to addressing the cost of living and helping more people to own their own home. We do not yet have official data on housing market activity covering the period following the start of the conflict in Iran. The latest HMRC statistics on the number of UK property transactions covering up to and including February 2026 show that transactions increased by 6% compared to January 2026.

What assessment she has made of the potential impact on Stamp Duty Land Tax receipts when local authorities are unable to process land charges searches due to IT system failures.

The government does not hold this data. The Ministry for Housing, Communities and Local Government (MHCLG) and HM Land Registry (HMLR) are actively transforming the way Local Land charge data is held and searched through HMLR’s Local Land Charges Programme.

Whether she has had discussions with the Secretary of State for Housing, Communities and Local Government on the potential impact of local authority land charges register failures for residential property transactions on the Exchequer.

The government does not hold this data. The Ministry for Housing, Communities and Local Government (MHCLG) and HM Land Registry (HMLR) are actively transforming the way Local Land charge data is held and searched through HMLR’s Local Land Charges Programme.

If her Department will take steps to ensure that independent gyms and leisure businesses are provided with comparable business rates relief to pubs and other hospitality sectors.

The Government has defined in guidance which properties will be eligible for the relief announced on 27th January 2026 based on definitions used previously in the business rates system. Individual Local Authorities will need to determine which properties meet these definitions. Some comedy clubs may be eligible for the relief, depending on their specific circumstances. Properties that are not eligible for this support will still benefit from the wider business rate support package announced at the Budget, worth £4.3 billion over the next three years. The Government is also introducing new permanently lower multipliers for eligible retail, hospitality and leisure properties, which includes comedy venues, gyms and leisure businesses open to the public and with rateable values below £500,000. As a result, over half of ratepayers will see no bill increases, including 23% seeing their bills go down next year. This also means most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest.

For each financial year since 2020-21, how many officials in HM Treasury have held a professional accountancy qualification.

We hold the below information on officials holding professional accountancy qualifications. In each of the below years, there were at least: 2022 – 28 officials2023 – 42 officials2024 – 38 officials2025 – 43 officials holding professional accountancy qualifications. Currently, there are 53 officials in the department holding a professional accountancy qualification.

How many officials in her Department hold a professional accountancy qualification.

53 officials in the department hold a professional accountancy qualification.

How many directors with responsibility for human resources are employed in her Department and its executive agencies; and how many of those directors hold professional HR qualifications from the Chartered Institute of Personnel and Development or equivalent professional bodies.

Across HMT Treasury and its agencies there are two directors with responsibility for human resources, and they are both Chartered Fellows of CIPD.

What the (a) total number of full-time equivalent customer service staff employed by HM Revenue and Customs was in each of the last ten financial years and (b) number of these positions that were based in (i) call centres, (ii) face-to-face service locations and (iii) digital support teams.

HMRC operates a flexible resourcing model, meaning staff are deployed across different types of customer service work throughout the year. This approach allows the department to direct people to the areas of highest demand, whether that is helplines, post correspondence, webchat, or other customer contact channels. Because staff move between these activities as demand changes, HMRC does not separate out staffing into specific categories. However, HMRC can provide overall full‑time equivalent figures for Customer Services from 2019-20 to 2024-25, noting that these staff may work across several frontline customer service functions depending on business need. HMRC is unable to provide figures prior to 2019-20 because doing so would exceed the cost threshold for answering written parliamentary questions. This is due to the information, where it is available, being held across multiple systems that do not align with current reporting definitions, and producing the data would require significant separate interrogation and analysis. Average number of frontline customer service staff (000):2019-20: 20.02020-21: 19.62021-22: 19.22022-23: 19.42023-24: 18.22024-25: 17.4 Most customers are satisfied with the service they are receiving from HMRC. Satisfaction with phone, webchat and digital services was 80.0% to the end of November 2025-26, meeting their 80% customer satisfaction target. Customer satisfaction with digital services is consistently above 80% (82.9% up to the end of November 2025-26). Notes:Staff numbers represent averages of monthly data.Numbers include permanent and temporary staff for HMRC Customer Services Group. Numbers are for full-time equivalents.

If she will take steps to ensure that community gyms and fitness facilities are not excluded from business rates relief schemes designed to support retail, hospitality and leisure businesses.

The Government is introducing new permanently lower business rates tax rates for retail, hospitality and leisure (RHL) properties with rateable values below £500,000.On 16 October 2025, the Government published legislation and accompanying guidance detailing the eligibility criteria for the new multipliers. To ensure the new tax rates are appropriately targeted, only properties that are wholly or mainly used for providing RHL activity (as defined in legislation) to visiting members of the public are eligible for the new multipliers.This includes community gyms and fitness facilities 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 estimate she has made of the cost to the public purse of cyber attacks in 2025.

I refer the hon. Member to the answer given to UIN 102698.

Whether she plans to introduce tax incentives for businesses to upgrade their cyber security infrastructure.

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 Spending Review period, which funds the critical cybersecurity work conducted by NCSC. The existing tax regime already provides relief for IT and digital expenditure. Day-to-day IT costs are deductible at 100% rate as revenue expenditure. Longer-term investments may qualify for capital allowances, including full expensing and the Annual Investment Allowance, which provide 100% relief over the costs in the year of expenditure, or the Intangibles Fixed Assets regime, which also provides 100% relief over time. The Government keeps all taxes under review.

Whether the Government will exempt leaseholders in unmortgageable properties from the higher rate of Stamp Duty Land Tax when purchasing alternative accommodation.

The circumstances under which higher Stamp Duty Land Tax (SDLT) rates must be paid in respect of additional property purchases, as well as information on the availability of reliefs and refunds, is available on gov.uk: Higher rates of Stamp Duty Land Tax - GOV.UK If the previous main home is sold or given away within three years of the purchase of the additional home, an application can be made for a refund of the higher SDLT rate part of the bill. HMRC are able to consider exceptional circumstances and extend the period a refund is available for, if the three-year period is insufficient to sell or give away the previous main home. The Government is not considering further exemptions at this time.

How many pubs closed in England in each of the last three years; and what assessment she has made of the potential impact of business rates increases on pub closure rates.

The amount of business rates paid on each property is based on the rateable value of the property, assessed by the Valuation Office Agency (VOA), and the multiplier values, which are set by the Government. Rateable values are re-assessed every three years. Revaluations ensure that the rateable values of properties (i.e. the tax base) remain in line with market changes, and that the tax rates adjust to reflect changes in the tax base. 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, 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. Without our support, the pub sector as a whole would have faced a 45% increase in the total bills they pay next year. Because of the support we’ve put in place, this has fallen to just 4%. More broadly, the Government is delivering a long overdue reform to rebalance the business rates system and support the high street, as promised in our manifesto. We are doing this by introducing new permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties. These new tax rates are worth nearly £900 million per year, and will benefit over 750,000 properties, including those on the high street. 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. The National Insurance Contributions (NICs) Employment Allowance has been more than doubled to £10,500, ensuring that over half of businesses with National Insurance liabilities, including those in the hospitality sector, will either gain or see no change this year. A Tax Information and Impact Note was published alongside changes to employer NICs.

What assessment she has made of the potential impact of the reduction in business rates relief and the 2026 rates revaluation on pubs and breweries.

The amount of business rates paid on each property is based on the rateable value of the property, assessed by the Valuation Office Agency (VOA), and the multiplier values, which are set by the Government. Rateable values are re-assessed every three years. Revaluations ensure that the rateable values of properties (i.e. the tax base) remain in line with market changes, and that the tax rates adjust to reflect changes in the tax base. 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, 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. Without our support, the pub sector as a whole would have faced a 45% increase in the total bills they pay next year. Because of the support we’ve put in place, this has fallen to just 4%. More broadly, the Government is delivering a long overdue reform to rebalance the business rates system and support the high street, as promised in our manifesto. We are doing this by introducing new permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties. These new tax rates are worth nearly £900 million per year, and will benefit over 750,000 properties, including those on the high street. 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. The National Insurance Contributions (NICs) Employment Allowance has been more than doubled to £10,500, ensuring that over half of businesses with National Insurance liabilities, including those in the hospitality sector, will either gain or see no change this year. A Tax Information and Impact Note was published alongside changes to employer NICs.

What steps her Department has taken to explore alternatives to business rates for retail, hospitality and leisure premises; and whether she has considered implementing a Commercial Landowner Levy based on land value.

The Government is delivering a long overdue reform to rebalance the business rates system and support the high street, as promised in our manifesto. The Government is doing this by introducing new permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties. These new tax rates are worth nearly £900 million per year, and will benefit over 750,000 properties. The Call for Evidence, published at Budget, focuses on how reform of the business rates system can be used to incentivise and secure more investment by Britain’s businesses. This Call for Evidence builds on the findings of the Transforming Business Rates: Discussion Paper and asks stakeholders for more detailed evidence on how the business rates system influences investment decisions. Any reforms taken forward will be phased over the course of the Parliament.

What assessment she has made of the potential impact of the (a) reduction in business rates relief, (b) 2026 rates revaluation and (c) increase in employer National Insurance contributions announced in the 2024 Autumn Budget on pubs and breweries.

The amount of business rates paid on each property is based on the rateable value of the property, assessed by the Valuation Office Agency (VOA), and the multiplier values, which are set by the Government. Rateable values are re-assessed every three years. Revaluations ensure that the rateable values of properties (i.e. the tax base) remain in line with market changes, and that the tax rates adjust to reflect changes in the tax base. 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, 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. Without our support, the pub sector as a whole would have faced a 45% increase in the total bills they pay next year. Because of the support we’ve put in place, this has fallen to just 4%. More broadly, the Government is delivering a long overdue reform to rebalance the business rates system and support the high street, as promised in our manifesto. We are doing this by introducing new permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties. These new tax rates are worth nearly £900 million per year, and will benefit over 750,000 properties, including those on the high street. 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. The National Insurance Contributions (NICs) Employment Allowance has been more than doubled to £10,500, ensuring that over half of businesses with National Insurance liabilities, including those in the hospitality sector, will either gain or see no change this year. A Tax Information and Impact Note was published alongside changes to employer NICs.

If she will take steps to reduce business rates for (a) hospitality businesses, (b) pubs and (c) breweries.

As announced at Autumn Budget 2024, the Government will introduce permanently lower business rates multipliers for retail, hospitality, and leisure (RHL) properties with ratable values (RVs) below £500,000 from April 2026. This permanent tax cut will ensure that eligible RHL businesses, including hospitality venues and pubs, benefit from much-needed certainty and support. Breweries that are wholly or mainly open to visiting members of the public (for instance, mainly used as a bar or for providing tours to the public) will also benefit from the lower multipliers. The rates of the new multipliers will be announced at Budget 2025, so that the Government can factor the revaluation outcomes, as well as the broader economic and fiscal context into decision-making. Ahead of the new multipliers being introduced, the Government prevented RHL business rates relief from ending in April 2025, extending it for one year at 40 per cent up to a cash cap of £110,000 per business, and froze the small business multiplier. By extending the relief, the Government has saved the average pub, with a RV of £16,800, over £3,300.