Every parliamentary written question tabled by Kevin Hollinrake this session, with the full answer and department. Back to the MP page.
Showing 61–80 of 259 · Treasury
What recent estimate her Department has made of the average spirits duty paid annually by a typical community pub.
HMRC does not hold data on alcohol duty paid on alcohol sold in pubs. Alcohol duty is paid at the point of production or import and would not generally be paid directly by pubs.
What recent discussions she has had with representatives of the drinks industry about the potential impact of spirits taxation on pub profitability.
Alcohol duty is charged at the point of production or importation of drinks, and is therefore not generally paid directly by pubs. Further, the United Kingdon has an international obligation under WTO rules to treat imported and domestic products fairly. A duty-based tax incentive that applied only to domestic spirits producers is likely to be inconsistent with these legal obligations. To support spirits producers, the Government has:agreed a trade deal with India which will reduce tariffs on gin and whisky exports from 150% to 75% initially, and then 40% over time;ended the alcohol duty stamps scheme on 1 May 2025, reducing the administrative burden on spirit producers and importers, including Scotch Whisky distilleries;invested £5m in the Spirits Drink Verification Scheme (SDVS) to enable HMRC to cut the fees it charges producers for its verification service. Treasury Ministers and officials have meetings with a wide variety of organisations in the public and private sectors as part of the process of policy development and delivery. Details of ministerial and permanent secretary meetings with external organisations on departmental business are published on a quarterly basis and are available at: https://www.gov.uk/government/collections/hmt-ministers-meetings-hospitality-gifts-and-overseas-travel
What assessment her Department has made of the potential impact of the increase in employer National Insurance contributions on pubs with significant spirits sales.
The government published a Tax Information and Impact Note (TIIN) which set out the impact of the changes, including for businesses, to employer NICs alongside the introduction of the Bill. The Government decided to protect the smallest businesses from these changes by increasing the Employment Allowance from £5,000 to £10,500. This means that this year, 865,000 employers will pay no NICs at all, and more than half of all employers will either gain or will see no change. It means employers will be able to employ up to four full-time workers on the National Living Wage without paying employer NICs. Businesses will still be able to claim employer NICs reliefs including those for under-21s and under-25 apprentices. At Budget 2025, the government asked licensing authorities in England and Wales to explicitly consider the need to promote growth and deliver economic benefits in their decisions and set this out in the first National Licensing Policy Framework.
Whether she has considered introducing tax incentives for pubs that promote UK spirits producers.
Alcohol duty is charged at the point of production or importation of drinks, and is therefore not generally paid directly by pubs. Further, the United Kingdon has an international obligation under WTO rules to treat imported and domestic products fairly. A duty-based tax incentive that applied only to domestic spirits producers is likely to be inconsistent with these legal obligations. To support spirits producers, the Government has:agreed a trade deal with India which will reduce tariffs on gin and whisky exports from 150% to 75% initially, and then 40% over time;ended the alcohol duty stamps scheme on 1 May 2025, reducing the administrative burden on spirit producers and importers, including Scotch Whisky distilleries;invested £5m in the Spirits Drink Verification Scheme (SDVS) to enable HMRC to cut the fees it charges producers for its verification service. Treasury Ministers and officials have meetings with a wide variety of organisations in the public and private sectors as part of the process of policy development and delivery. Details of ministerial and permanent secretary meetings with external organisations on departmental business are published on a quarterly basis and are available at: https://www.gov.uk/government/collections/hmt-ministers-meetings-hospitality-gifts-and-overseas-travel
Under what terms was Katie Martin appointed.
Katie Martin was appointed as a special adviser to the Chancellor on 5th July 2024. She has now resigned from that position, with her employment formally ending on 17th December 2025. From January 2026, she will become Business Adviser to the Chanceller. Details of that appointment will be made public in due course.
Pursuant to the answer of 17 November 2025, to Question 89478, on Chinese Embassy: Planning Permission, if she will list each date that she has met representatives of the Chinese Government.
As stated in my previous answer, the Chancellor has engaged with the Chinese Government on a number of occasions to discuss economic and financial issues. Data on ministers' overseas travel and meetings with external individuals and organisations is published every quarter. This can be found here and here.
Whether the Treasury has approved a severance payment for Lord Mandelson.
The termination of Lord Mandelson’s contract was subject to normal HR processes within the Foreign, Commonwealth and Development Office (FCDO). Where appropriate, severance payments for FCDO employees are reported in the departmental annual reports and accounts.
Whether a second homes council tax premium has been paid for her Ministerial residence since 1 April 2025.
All council tax due on the Chancellor’s Ministerial residence has been paid in full.
Whether she has has discussions on the proposed Chinese Embassy in London with representatives of the Chinese Government.
The Chancellor has engaged with the Chinese Government on a number of occasions, including during her visit to China for the 2025 UK-China Economic and Financial Dialogue, and has discussed a range of economic and financial issues. The Chancellor published a written ministerial statement about her visit to China on the morning of Monday 13 January (found here) and delivered an oral statement to the House of Commons on Tuesday 14 January (found here).
What guidance HMRC has issued on the residual tax liability of dissolved unincorporated associations.
HMRC has not issued specific guidance on the residual tax liability of unincorporated associations that have been dissolved. The treatment will depend on the types of tax involved, the structure of the unincorporated association and how it was dissolved. It is a complicated legal area that will depend heavily on the facts and we would suggest that any persons affected engage with HMRC directly or seek specialist advice if appropriate.
What guidance HMRC has produced on the (a) Stamp Duty and (b) Capital Gains Tax liability of selling a stake in a dwelling to a trust.
HMRC has published information on Stamp Duty Land Tax (SDLT) here: http://www.gov.uk/stamp-duty-land-tax.Guidance on the transfer of ownership of land or property in different situations has also been provided: http://www.gov.uk/guidance/sdlt-transferring-ownership-of-land-or-property. Guidance on the application of SDLT for trusts is available in HMRC’s SDLT Manual at SDLTM31700 onwards, which includes:· bare trustees purchasing land (including dwellings) at SDLTM31710· trustees of a settlement purchasing land (including dwellings) at SDLTM31720HMRC has also published information on Capital Gains Tax, including on the disposal of assets to a trust, which includes selling a stake in a property to a trust. This information can be found here: https://www.gov.uk/trusts-taxes/trusts-and-capital-gains-tax. Further detailed guidance can be found in the Capital Gains Manual: https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual.
Pursuant to the Answer of 21 October 2025 to Question 76827 on Jeffery Epstein, which public body holds the records of Ministerial meetings and correspondence for 2009-10.
Records of HM Treasury ministerial meetings are published from May 2010 onwards. Records of HM Treasury ministerial meetings and correspondence prior to this date are held within HM Treasury’s archives.
Whether she has discussed the proposed Chinese Embassy in London with the Chinese Government.
The Chancellor has engaged with the Chinese Government on a number of occasions, including during her visit to China for the 2025 UK-China Economic and Financial Dialogue, and has discussed a range of economic and financial issues. The Chancellor published a written ministerial statement about her visit to China on the morning of Monday 13 January (found here) and delivered an oral statement to the House of Commons on Tuesday 14 January (found here).
When her Department will provide a response to the letter from the Hon. Member for Thirsk and Malton dated 18 September 2025.
A response to the letter from the Hon. Member for Thirsk and Malton was issued on 6 November.
What guidance (a) her Department and (b) the Financial Conduct Authority has given to financial institutions on the anti-money laundering checks on (i) UK domestic Politically Exposed Persons and (ii) their spouses or partners when purchasing a house to determine the true source of (A) deposits and (B) equity.
Guidance for financial institutions on the treatment of Politically Exposed Persons (PEPs) is published by the Financial Conduct Authority (FCA) and can be found here: FG25/3: Treatment of politically exposed persons | FCA The guidance was updated in July 2025, including to clarify that unless other enhanced risk factors are present, UK PEPs and their relatives must be subject to a lower level of enhanced due diligence than overseas PEPs.
Whether the hon Member for Hampstead and Highgate received a Ministerial severance payment.
Ministerial severance is payable under the Ministerial and other Pensions and Salaries Act 1991 when a Minister leaves office and meets the following statutory conditions: Ministers who have not attained the age of 65 and are not appointed to a relevant ministerial or other paid office within 3 weeks of the last day of service, are eligible for a severance payment of one quarter of the annual ministerial salary being paid. Details of HM Treasury ministerial severance payments, including recipients and amounts, are published in the annual report and accounts.
What data her Department holds on the revenue from stamp duty land tax on primary homes in the last financial year for which figures are available by (a) local authority and (b) Parliamentary constituency.
HM Revenue and Customs (HMRC) does not collect data via the Stamp Duty Land Tax (SDLT) return on whether a residential property will serve as a primary residence. However, the Higher Rates for Additional Dwellings (HRAD) apply when an individual acquires a residential property while already owning another piece of residential property anywhere in the world. SDLT paid on homes which did not pay HRAD on a local authority basis can be calculated using Table 7b and on a Parliamentary constituency basis using Table 8b of the UK Stamp Tax statistics publication available here: https://www.gov.uk/government/statistics/uk-stamp-tax-statistics In both cases, SDLT paid on homes which did not pay HRAD is calculated by subtracting HRAD receipts from Residential receipts. Please note that the statistics publication covers the temporary thresholds period ending 1 April 2025 so the HRAD share may be higher than usual.
What estimate she has made of the cost to housing developers from the proposed reforms of Landfill Tax; and what assessment she has made of the potential impact of this cost on housing delivery.
The Government recently consulted on proposals for reform of Landfill Tax to ensure the regime remains effective in encouraging waste to be diverted away from landfill and to support our environmental goals. As part of the consultation, the Government has received a wide range of views from stakeholders, including representatives from the construction sector. The consultation closed on 28 July, and the government is considering responses and will set out next steps, including a summary of responses, in due course. This government is committed to delivering 1.5 million homes over 5 years as set out in the Plan for Change, and any final proposals will be designed to maintain the environmental effectiveness of the tax while supporting these plans.
What assessment she has made of the potential impact of the proposed reforms of Landfill Tax on the ability to deliver (a) 1.5 million homes and (b) 150 major infrastructure projects over this parliament.
The Government recently consulted on proposals for reform of Landfill Tax to ensure the regime remains effective in encouraging waste to be diverted away from landfill and to support our environmental goals. As part of the consultation, the Government has received a wide range of views from stakeholders, including representatives from the construction sector. The consultation closed on 28 July, and the government is considering responses and will set out next steps, including a summary of responses, in due course. This government is committed to delivering 1.5 million homes over 5 years as set out in the Plan for Change, and any final proposals will be designed to maintain the environmental effectiveness of the tax while supporting these plans.
What discussions her Department had with housing developers before publishing the consultation with proposals to reform the Landfill Tax regime.
The Government recently consulted on proposals for reform of Landfill Tax to ensure the regime remains effective in encouraging waste to be diverted away from landfill and to support our environmental goals. As part of the consultation, the Government has received a wide range of views from stakeholders, including representatives from the construction sector. The consultation closed on 28 July, and the government is considering responses and will set out next steps, including a summary of responses, in due course. This government is committed to delivering 1.5 million homes over 5 years as set out in the Plan for Change, and any final proposals will be designed to maintain the environmental effectiveness of the tax while supporting these plans.