Every parliamentary written question tabled by Luke Evans this session, with the full answer and department. See how every department answers, or back to the MP page.
Showing 1–20 of 55 · Treasury
What discussions she has had with the Secretary of State for Health and Social Care on the potential impact of VAT policy on compassionate medicines access.
Under UK VAT law, some transactions where no money changes hands are treated as if a supply has been made – these are called deemed supplies. This is to keep the system fair if a business has reclaimed VAT on costs. Whether VAT applies to medicines or tre...
What recent discussions her Department has held on the alteration of VAT to palliative care medicines supplied free of charge for children.
Under UK VAT law, some transactions where no money changes hands are treated as if a supply has been made – these are called deemed supplies. This is to keep the system fair if a business has reclaimed VAT on costs. Whether VAT applies to medicines or tre...
What estimate her Department has made of how much money it would expect to gain through the application of VAT to compassionate medicine programmes.
Under UK VAT law, some transactions where no money changes hands are treated as if a supply has been made – these are called deemed supplies. This is to keep the system fair if a business has reclaimed VAT on costs. Whether VAT applies to medicines or tre...
How long the current pause in applying VAT to compassionate medicines programmes will remain in place.
Under UK VAT law, some transactions where no money changes hands are treated as if a supply has been made – these are called deemed supplies. This is to keep the system fair if a business has reclaimed VAT on costs. Whether VAT applies to medicines or tre...
What categories of compassionate or expanded access scheme medicines are currently within the scope of VAT.
Under UK VAT law, some transactions where no money changes hands are treated as if a supply has been made – these are called deemed supplies. This is to keep the system fair if a business has reclaimed VAT on costs. Whether VAT applies to medicines or tre...
What engagement she has undertaken with families, clinicians and charities to discuss the impact of VAT on compassionate access programme medicines.
Under UK VAT law, some transactions where no money changes hands are treated as if a supply has been made – these are called deemed supplies. This is to keep the system fair if a business has reclaimed VAT on costs. Whether VAT applies to medicines or tre...
Whether she will assess the potential impact of postponing the proposed increase in fuel duty on the farming community.
As announced on 20 May, to support farmers, the government will cut the duty rate on red diesel by over a third per litre from 10.18p to 6.48p, the lowest rate in over 20 years. This lower rate will take effect from 15 June and remain in place until the e...
Pursuant to the Answer of 20 April 2026 to Question 125241 on Gyms and Leisure Centres: Business Rates, whether fiscal pressures from business rates have recently been raised by leisure centre and gym sector representatives in meetings with (a) Treasury Ministers and (b) officials.
The sector was engaged as part of the recent Call for Evidence on business rates and investment, which closed on 18 February. The Government is carefully considering representations it has received, and a response to the Call for Evidence will be published in due course. The sector was also engaged ahead of the Transforming Business Rates: Interim Report, published in September 2025: https://www.gov.uk/government/publications/transforming-business-rates-interim-report/transforming-business-rates-interim-report
Pursuant to the Answer of 20 April 2026 to Question 125241 on Gyms and Leisure Centres: Business Rates, on what date did (a) HM Treasury Ministers and (b) officials last meet with representatives from the gyms and leisure centre sector.
The sector was engaged as part of the recent Call for Evidence on business rates and investment, which closed on 18 February. The Government is carefully considering representations it has received, and a response to the Call for Evidence will be published in due course. The sector was also engaged ahead of the Transforming Business Rates: Interim Report, published in September 2025: https://www.gov.uk/government/publications/transforming-business-rates-interim-report/transforming-business-rates-interim-report
What steps she is taking to monitor the work of the Fraud Prevention Centre to help ensure investigations are completed in a timely and efficient manner.
The Fraud Prevention Centre (FPC) has been set up to strengthen defences against identity‑based fraud and improve coordination of prevention, detection and response across the department. It is bringing together previously decentralised activity into a single, accountable function, to improve oversight, consistency of investigations, and support for affected customers. As the capability matures, the operation of the FPC continues to be monitored as it embeds within HMRC’s wider fraud response.
Whether she has had discussions with the (a) British Independent Retailers Association and (b) Independent Menswear Trade Organisation on the potential impact of changes to business rate bills on small independent retailers.
The Government’s Call for Evidence on business rates and investment has sought views from industry representatives, to establish more detailed evidence on how the business rates system influences investment decisions, with questions on the business rates system’s tax structure, Small Business Rates Relief, Improvement Relief and Empty Property Relief.The Government is carefully considering the representations received – including those from BIRA and other retailers - and a summary of responses will be published in due course. HM Treasury also continues to have regular discussions with sector representatives to understand the impact of business rates on the sector’s financial sustainability.
Pursuant to the Answer of 21 January 2026 to Question 105219 on Small Businesses: Business Rates, what recent discussions she has had with small businesses on the Government's work to develop a redesigned transitional relief scheme and a supporting small business scheme.
The Government regularly engages with a range of businesses and their representative bodies across different sectors to discuss business rates.The Government has introduced a support package worth £4.3 billion to protect against ratepayers seeing large overnight increases in bills following the revaluation. This includes a redesigned Transitional Relief scheme and an expanded Supporting Small Business scheme. As a result of these measures, most properties seeing increases have them capped at 15 per cent or less in 2026/27, or £800 for the smallest.
Pursuant to WPQ 122859 answered on 31 March 2026, on Business Rates. Gyms and Leisure Centres, whether she hold discussions with the leisure centre and gym sector on the impact of business rates on the financial sustainability of the sector.
HM Treasury Ministers and officials have regular discussions with representatives from across the retail, hospitality, and leisure sectors, including gyms and leisure centres, to understand the impact of business rates on the sector’s financial sustainability.
Pursuant to the Answer of 26 March 2026 to Question 121856 on VAT Fraud, what steps she is taking to monitor the effectiveness of the (a) additional controls to strengthen systems and (b) the work of the Fraud Prevention Centre to tackle levels of cases of organised criminals accessing VAT accounts using customers' registration details and fraudulently claiming VAT refunds.
Work to tackle fraud in claiming VAT refunds is carried out by a range of compliance, counter fraud and operational teams across HMRC. Controls introduced to tackle fraudulent VAT refunds include new reporting routes for customers, strengthened incident management processes, and the deployment of technical enhancements. The improvements in identification and response to VAT repayment fraud are monitored through the reduction in attempts to fraudulently access customer accounts (based on specific criminal methods) and submit fraudulent repayment requests.The developing Fraud Prevention Centre works collaboratively with specialist teams across the department, including the Risk & Intelligence Service, which leads on detection of VAT repayment fraud, and the Fraud Investigation Service, which leads on criminal and civil investigations. Together this supports HMRC in assessing criminal success rates are reducing, whether VAT fraud controls remain effective, and informs the continued development of the Centre’s capability, tooling and specialist fraud expertise during 2026/27.
What recent discussions she has had with the leisure centre and gym sector on the impact of business rates on the financial sustainability of that sector.
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 respond to 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 is also introducing new permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties. These new tax rates are worth nearly £1 billion per year and will benefit over 750,000 properties. The Government published information on the effects of the changes to business rates made at Budget 2025 here: https://www.gov.uk/government/publications/effects-of-the-business-rates-retail-hospitality-and-leisure-multipliers-and-high-value-multiplier/effects-of-the-business-rates-retail-hospitality-and-leisure-multipliers-and-high-value-multiplier#multipliers
If she will make an assessment of the potential impact of business rates on the sustainability of the leisure centre and gym sector.
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 respond to 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 is also introducing new permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties. These new tax rates are worth nearly £1 billion per year and will benefit over 750,000 properties. The Government published information on the effects of the changes to business rates made at Budget 2025 here: https://www.gov.uk/government/publications/effects-of-the-business-rates-retail-hospitality-and-leisure-multipliers-and-high-value-multiplier/effects-of-the-business-rates-retail-hospitality-and-leisure-multipliers-and-high-value-multiplier#multipliers
If she will have discussions with the Secretary of State for Culture, Media and Sport on the impact of business rate costs on the ability of the gym and leisure centre sector to provide services for the health and wellbeing of communities.
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 respond to 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 is also introducing new permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties. These new tax rates are worth nearly £1 billion per year and will benefit over 750,000 properties. The Government published information on the effects of the changes to business rates made at Budget 2025 here: https://www.gov.uk/government/publications/effects-of-the-business-rates-retail-hospitality-and-leisure-multipliers-and-high-value-multiplier/effects-of-the-business-rates-retail-hospitality-and-leisure-multipliers-and-high-value-multiplier#multipliers
If she will introduce updated guidance for the inclusion of community and independent gym and leisure facilities within RHL relief categories.
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 respond to 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 is also introducing new permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties. These new tax rates are worth nearly £1 billion per year and will benefit over 750,000 properties. The Government published information on the effects of the changes to business rates made at Budget 2025 here: https://www.gov.uk/government/publications/effects-of-the-business-rates-retail-hospitality-and-leisure-multipliers-and-high-value-multiplier/effects-of-the-business-rates-retail-hospitality-and-leisure-multipliers-and-high-value-multiplier#multipliers
If she will make an assessment of the adequacy of HMRC's (a) investigative powers and (b) human resources to investigate cases of organised criminals accessing VAT accounts using genuine customers' registration details and claiming VAT refunds.
HMRC has active investigations into organised crime VAT fraud. However, live case information isn’t routinely published, and disclosing the number of ongoing investigations would risk alerting or enabling those seeking to exploit the tax system. Further to answer UIN 112096, HMRC have implemented additional controls over recent months to strengthen its systems and ensure access is limited to legitimate customers. As part of this, HMRC has established the Fraud Prevention Centre (FPC), a multi-functional team led by HMRC's Security directorate, focused on the protection, detection and response to identity-related security threats. The FPC also provides enhanced, direct support to customers and manages fraud in line with industry best practice. HMRC has wide ranging criminal investigation powers, as set out on GOV.UK, and is resourced to investigate serious fraud, deploying compliance and enforcement capability to protect the integrity of the tax system. At Spring Statement 2025, the Government set out plans to expand HMRC's counter-fraud capability, including strengthening its response to organised criminal attacks.
Pursuant to WPQ 112096 answered on 23 February 2026 about 'VAT Fraud,' what recent discussions he has had with HMRC about trends in the levels of cases of organised criminals accessing VAT accounts using customers' registration details and claiming VAT refunds.
HMRC has active investigations into organised crime VAT fraud. However, live case information isn’t routinely published, and disclosing the number of ongoing investigations would risk alerting or enabling those seeking to exploit the tax system. Further to answer UIN 112096, HMRC have implemented additional controls over recent months to strengthen its systems and ensure access is limited to legitimate customers. As part of this, HMRC has established the Fraud Prevention Centre (FPC), a multi-functional team led by HMRC's Security directorate, focused on the protection, detection and response to identity-related security threats. The FPC also provides enhanced, direct support to customers and manages fraud in line with industry best practice. HMRC has wide ranging criminal investigation powers, as set out on GOV.UK, and is resourced to investigate serious fraud, deploying compliance and enforcement capability to protect the integrity of the tax system. At Spring Statement 2025, the Government set out plans to expand HMRC's counter-fraud capability, including strengthening its response to organised criminal attacks.