Every parliamentary written question tabled by Luke Evans this session, with the full answer and department. Back to the MP page.
Showing 21–40 of 48 · Treasury
Pursuant to WPQ 109606 answered on 3 February 2026 on Pensioners: Taxation, what the maximum value is of small amounts of tax.
As stated in answer to WPQ 109606 on 3 February, the government will set out in due course further details on how it will ease the administrative burden for pensioners whose sole income is the basic or new State Pension without any increments.
If she will make it her policy to ensure that pensioners are not required to file self-assessment tax returns for small amounts after the new state pension exceeds the tax-free allowance in 2027.
Pensioners whose sole income is the basic or new State Pension without any increments will not pay income tax in 2026-27.At Budget 2025, the Government announced that it will ease the administrative burden for pensioners whose sole income is the basic or new State Pension without any increments so that they do not have to pay small amounts of tax via Simple Assessment from 2027-28.The Government will set out more detail in due course.
What estimate she has made of the number of pensioners who will be required to pay tax for the first time after 2027.
The majority of pensioners paid tax under the previous Government, with 8.3 million taxpayers over state pension age in 2024/2025. The Chancellor has said that those whose only income is the basic or new State Pension without any increments will not have to pay income tax over this Parliament At the Budget, the Government announced that it will achieve this by easing the administrative burden for pensioners so that they do not have to pay small amounts of tax via Simple Assessment from 2027/28. The Government will set out more details in due course.
If she will make a comparative assessment of the potential impact of levels of [a] standard and [b] hospitality VAT on the sustainability of the hospitality industry in [i] France, [ii] Germany, [iii] Italy and [iv] the Republic of Ireland.
The Government recognises the significant contribution made by hospitality businesses to economic growth and social life in the UK.VAT is a broad-based tax on consumption, and the 20 per cent standard rate applies to most goods and services. Providing further VAT relief or introducing new reduced rates would reduce tax revenue and add further complexity to the tax system.Furthermore, HMRC estimates that the cost of a 5 per cent reduced rate for accommodation, hospitality and tourist attractions would be around £17bn in 2026-27. This would reduce VAT revenue, which pays for public services, by almost 10%.
What assessment she has made of the potential impact of the increase in employer National Insurance contributions on the financial sustainability of opticians and eye care practices.
The Government has protected the smallest businesses and charities from the impact of the increase to employer National Insurance by increasing the Employment Allowance from £5,000 to £10,500. That means more than half of businesses with NICs liabilities either gain or see no change this financial year. A Tax Information and Impact Note (TIIN) was published alongside the introduction of the Bill containing the changes to employer NICs. The TIIN sets out the impact of the policy on the exchequer, the economic impacts of the policy, and the impacts on individuals, businesses, and civil society organisations, as well as an overview of the equality impacts.
What recent assessment she has made of the potential impact of businesses closing and vanishing from high streets on councils seeking payment of business rate liabilities.
Business rates are an important source of funding for services local Government provides. A fair business rates system is one in which everyone pays their shareAs announced at Autumn Budget 2024, the Government will introduce permanently lower tax rates for retail, hospitality, and leisure (RHL) properties with rateable values below £500,000 from 2026/27. This permanent tax cut will ensure that eligible RHL properties benefit from much-needed certainty and support. 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.
Whether she has made an estimate of the potential annual income from introducing employers’ National Insurance contributions for General Practice partners.
Partners are treated as self-employed for tax purposes and therefore no Employer National Insurance Contributions (NICs) are due on their income.
What estimate she has made of the number of General Practice partners who do not pay employers’ National Insurance contributions due to the partnership funding model.
Partners are treated as self-employed for tax purposes and therefore no Employer National Insurance Contributions (NICs) are due on their income.
What assessment she has made of the potential impact of introducing employers’ National Insurance contributions for General Practice partners on retention.
Partners are treated as self-employed for tax purposes and therefore no Employer National Insurance Contributions (NICs) are due on their income.
Whether she plans to replace the business rates system from 2026-27; and whether she plans to hold a consultation to inform the new system.
Over the course of this Parliament, the Government will create a fairer business rates system that protects the high street, supports investment, and is fit for the 21st century. The Government published a Discussion Paper at Autumn Budget 2024 setting out priority areas for reform. This paper invited industry to help co-design a fairer business rates system that supports investment and is fit for the 21st century. The Treasury received over 160 written responses to that Discussion Paper and met with over 250 stakeholders. On 17 February, the Government published a ‘forward look’ of the expected timeline for reforms announced at Autumn Budget 2024, and how stakeholders should engage with the Government on business rates reform going forwards. In the summer, the Government will publish an interim report that sets out a clear direction of travel for the business rates system, with further policy detail to follow at Budget 2025.
What recent assessment she has made of the potential impact of increases in employer National Insurance contributions on the (a) fiscal position and (b) sustainability of independent SMEs.
A Tax Information and Impact Note (TIIN) was published alongside the introduction of the Bill containing the changes to employer NICs. The TIIN sets out the impact of the policy on the exchequer, the economic impacts of the policy, and the impacts on individuals, businesses, and civil society organisations, as well as an overview of the equality impacts. The Office for Budget Responsibility also published the Economic and Fiscal Outlook (EFO), which sets out a detailed forecast of the economy and public finances.
Pursuant to the Answer of 7 May 2025 to Question 46841 on Personal Care Services: Licensing, how many hairdresser and barber businesses has HMRC investigated following evidence suggesting that they may have misclassified individuals for tax purposes in the last five years.
HMRC is committed to ensuring the tax system operates fairly and efficiently, creating a level playing field for all compliant businesses. Businesses providing personal care services, including hairdressers and barbers often operate using the ‘rent-a-chair’ business model. This unique but legitimate business model, unless applied correctly, can result in individuals being wrongly classed as self-employed for employment purposes. HMRC are committed to tackling false self-employment and will investigate evidence that suggests businesses have misclassified individuals for tax purposes. HMRC have worked with trade bodies for this sector to develop new educational material including a YouTube video and have published guidance on GOV.UK to better explain the employment status and tax implications of different business models, including the ‘rent-a-chair’ model. Details can be found at: https://youtu.be/5o3au6PyXG8 & https://www.gov.uk/guidance/check-employment-status-if-you-work-in-hair-and-beauty. HMRC does not segment its data on businesses who have been investigated for misclassification of individuals for tax purposes by sector.
What recent discussions she had had with stakeholders on proposals to reform the business rates system in the 2026-2027 financial year.
HM Treasury releases a quarterly record of Ministers’ meetings with external individuals and organisations. This can be found online: https://www.gov.uk/government/collections/hmt-ministers-meetings-hospitality-gifts-and-overseas-travel At the Autumn Budget, the Government published the Transforming Business Rates Discussion Paper, which sets out priority areas for reform. This paper invited stakeholders to help co-design a fairer business rates system that supports investment and is fit for the 21st century. On 17 February the Government published a ‘forward look’ of the expected timeline for reforms announced at Autumn Budget 2024, and how stakeholders should engage the Government. This will be updated when further information is available. In the summer, the Government will publish an interim report that sets out a clear direction of travel for the business rates system, with further policy detail to follow at Autumn Budget 2025.
Which representative bodies she intends to meet to hold preparatory discussions with on proposals to reform the business rates system in the 2026-2027 financial year.
HM Treasury releases a quarterly record of Ministers’ meetings with external individuals and organisations. This can be found online: https://www.gov.uk/government/collections/hmt-ministers-meetings-hospitality-gifts-and-overseas-travel At the Autumn Budget, the Government published the Transforming Business Rates Discussion Paper, which sets out priority areas for reform. This paper invited stakeholders to help co-design a fairer business rates system that supports investment and is fit for the 21st century. On 17 February the Government published a ‘forward look’ of the expected timeline for reforms announced at Autumn Budget 2024, and how stakeholders should engage the Government. This will be updated when further information is available. In the summer, the Government will publish an interim report that sets out a clear direction of travel for the business rates system, with further policy detail to follow at Autumn Budget 2025.
With reference to her Oral Statement of 26 March 2025 on the Spring Statement, Official Report, column 945, what proportion of the £150 million included in the transformation fund will be spent on the abolition of NHS England.
As announced at Spring Statement the government has allocated £150 million for government employee exit schemes. Information can be found in the Spring Statement supporting documentation here:https://assets.publishing.service.gov.uk/media/67e3ec2df356a2dc0e39b488/E03274109_HMT_Spring_Statement_Mar_25_Web_Accessible_.pdf. This will be match-funded by a further £150 million from Departments. On 13 March, the Prime Minister announced that NHS England will be brought back into the Department of Health and Social Care to form a new joint centre. Exit schemes will enable delivery of leaner, smarter, more efficient government, whilst delivering savings over the medium term. Departments will bid for funding from this central pot in order to run exit schemes, and therefore the exact details of which Departments will benefit from this and how this will be spent is not yet known.
With reference to the Spring Statement 2025, which Departments will be impacted by the £150 million for Government employee exit schemes.
As announced at Spring Statement the government has allocated £150 million for government employee exit schemes. Information can be found in the Spring Statement supporting documentation here:https://assets.publishing.service.gov.uk/media/67e3ec2df356a2dc0e39b488/E03274109_HMT_Spring_Statement_Mar_25_Web_Accessible_.pdf. This will be match-funded by a further £150 million from Departments. Exit schemes will enable delivery of leaner, smarter, more efficient government, whilst delivering savings over the medium term. Departments will bid for funding from this central pot in order to run exit schemes, and therefore the exact details of which departments will benefit from this and how this will be spent is not yet known.
With reference to the Spring Statement 2025, how many redundancies from NHS England will be paid for from the £150 million included in the transformation fund.
As announced at Spring Statement the government has allocated £150 million for government employee exit schemes. Information can be found in the Spring Statement supporting documentation here:https://assets.publishing.service.gov.uk/media/67e3ec2df356a2dc0e39b488/E03274109_HMT_Spring_Statement_Mar_25_Web_Accessible_.pdf. This will be match-funded by a further £150 million from Departments. On 13 March, the Prime Minister announced that NHS England will be brought back into the Department of Health and Social Care to form a new joint centre. Exit schemes will enable delivery of leaner, smarter, more efficient government, whilst delivering savings over the medium term. Departments will bid for funding from this central pot in order to run exit schemes, and therefore the exact details of which Departments will benefit from this and how this will be spent is not yet known.
With reference to the Spring Statement 2025, whether the abolition of NHS England will be entirely funded by the £150 million included in the transformation fund.
As announced at Spring Statement the government has allocated £150 million for government employee exit schemes. Information can be found in the Spring Statement supporting documentation here:https://assets.publishing.service.gov.uk/media/67e3ec2df356a2dc0e39b488/E03274109_HMT_Spring_Statement_Mar_25_Web_Accessible_.pdf. This will be match-funded by a further £150 million from Departments. On 13 March, the Prime Minister announced that NHS England will be brought back into the Department of Health and Social Care to form a new joint centre. Exit schemes will enable delivery of leaner, smarter, more efficient government, whilst delivering savings over the medium term. Departments will bid for funding from this central pot in order to run exit schemes, and therefore the exact details of which Departments will benefit from this and how this will be spent is not yet known.
What discussions she has had with HMRC on the potential impact of flexible working arrangements on (a) length of call wait times, (b) stability of phone and WiFi connections, (c) privacy and (d) ease of call escalation for customers.
HMRC supports flexible working. HMRC expects most colleagues to spend a minimum of 60% of their working time in the office. They can spend up to 40% of their time working at home if they wish, provided they can do their job effectively from home and this fits with the department’s needs. Analysis shows that HMRC customer advisers are similarly productive at home and in the office. Advisers answered 15.9 calls on average per day at home, compared to 16.3 in the office (based on data between October 2022 to December 2022). Staff working from home connect to the HMRC Network via wi-fi (or a wired connection), using a secure and performant VPN Connection. Robust monitoring is in place that provides full visibility of both the connection performance and call quality, for all HMRC devices and calls. HMRC colleagues are held to the same performance expectations whether they are working in the office or at home, and receive the same induction and mandatory learning around data protection and security. Escalations/ call transfers can take place between a variety of HMRC teams in multiple locations. The systems used by colleagues working from home have the same functionality as those used when working in the office. Therefore there is no impact on call escalation for customers.
Whether she has had discussions with Cabinet colleagues on using funding reallocated from the Overseas Development Assistance budget to fund the Chagos settlement.
FCDO and the MOD are the lead departments for the Chagos agreement, and must balance any commitments under an agreement against wider priorities in their budgets – and in line with the Managing Public Money framework. OECD Development Assistance Committee (DAC) guidelines on ODA eligibility will continue to be applied in the usual way to any financial obligations arising from an agreement. The Prime Minister recently announced that the UK will spend 2.5% of GDP on defence by the 2027/28 financial year, funded by a reduction in ODA spending to the equivalent of 0.3% of GNI.