Every parliamentary written question tabled by Martin Wrigley this session, with the full answer and department. Back to the MP page.
Showing 41–60 of 65 · Treasury
Whether her Department plans to end the digital services tax.
The Digital Services Tax was introduced as a temporary measure to address international corporate tax issues, until a global solution on the taxation of the digital economy is reached through Pillar 1 of the G20-OECD Inclusive Framework project. It is the UK’s intention to repeal our DST when this international solution is in place.
With reference to the HM Revenue and Customs' Policy paper entitled Alcohol Duty uprating, published on 30 October 2024, if she will make an assessment of the potential impact of the 3.4% increase in alcohol duties on the pub sector.
At Autumn Budget the Chancellor announced that she would uprate alcohol duty in line with RPI inflation on 1 February 2025. This decision weighed the impacts on businesses, cost-of-living pressures on people who drink moderately and responsibly, and the public health case for higher duties to tackle increasing alcohol-related deaths, as well as economic inactivity. However, in recognition of the economic and cultural importance of pubs, and the wider “on trade”, the Chancellor announced a duty cut on qualifying draught products – approximately 60% of the alcoholic drinks sold in pubs. This is reducing alcohol producers’ duty bills by over £85m a year and has cut 1p off the duty on an average strength pint. A Tax Information and Impact Note was published alongside this Budget announcement. This includes an assessment of the impact on businesses, including alcohol retailers. This is available here: Alcohol Duty uprating - GOV.UK
What recent estimate her Department has made of the contribution of the (a) brewery, (b) distillery and (b) pub sector to the UK economy in the 2024-25 financial year.
Pubs, brewers and distillers make a significant contribution to our economy, which is recognised in the tax system. According to the Office for National Statistics' 2023 Business Register and Employment Survey, there were a) 14,000 people employed in distilling, rectifying and blending of spirits, b) 21,000 people employed in the manufacture of beer and c) 474,000 people employed in public houses and bars across Great Britain. At Autumn Budget, the Chancellor announced a duty cut on qualifying draught products – approximately 60% of the alcoholic drinks sold in pubs. This represents an overall reduction in duty bills of over £85m a year and is equivalent to a 1p duty reduction on a typical pint. This reduction increased the relief available on draught products to 13.9%. The government will also consult on ways to encourage small brewers to retain and expand their access to UK pubs, maximising drinkers’ choice and local economies, including through provisions to enable more ‘guest beers’. Generosity of the discount available for small producers has also been increased. Regarding Business Rates, the Chancellor confirmed her intention to introduce permanently lower tax rates for high street retail, hospitality, and leisure (RHL) properties with rateable values below £500,000, including pubs, from 2026-27. In the interim, the Government extended the current RHL relief for one year at 40%, up to a cash cap of £110,000 per business and freeze the small business multiplier for 2025-26.
What fiscal steps her Department is taking to support the growth of the (a) beer and (b) pub sector.
Pubs, brewers and distillers make a significant contribution to our economy, which is recognised in the tax system. According to the Office for National Statistics' 2023 Business Register and Employment Survey, there were a) 14,000 people employed in distilling, rectifying and blending of spirits, b) 21,000 people employed in the manufacture of beer and c) 474,000 people employed in public houses and bars across Great Britain. At Autumn Budget, the Chancellor announced a duty cut on qualifying draught products – approximately 60% of the alcoholic drinks sold in pubs. This represents an overall reduction in duty bills of over £85m a year and is equivalent to a 1p duty reduction on a typical pint. This reduction increased the relief available on draught products to 13.9%. The government will also consult on ways to encourage small brewers to retain and expand their access to UK pubs, maximising drinkers’ choice and local economies, including through provisions to enable more ‘guest beers’. Generosity of the discount available for small producers has also been increased. Regarding Business Rates, the Chancellor confirmed her intention to introduce permanently lower tax rates for high street retail, hospitality, and leisure (RHL) properties with rateable values below £500,000, including pubs, from 2026-27. In the interim, the Government extended the current RHL relief for one year at 40%, up to a cash cap of £110,000 per business and freeze the small business multiplier for 2025-26.
If she will make an assessment of the potential implications for her policies of the findings of the report by the Music Venue Trust entitled Annual Report 2024, published on 24 January 2025, on the potential impact of the reduction in business rate relief on (a) grassroots music venues and (b) jobs.
As set out at Autumn Budget 2024, the Government intends to introduce permanently lower tax rates for retail, hospitality, and leisure (RHL) properties, including grassroots music venues, with rateable values below £500,000 from 2026-27. This permanent tax cut will ensure that they benefit from much needed certainty and support. The Government intends to fund this by introducing a higher multiplier on all properties with a rateable value (RV) of £500,000 and above.In the interim period, for 2025-26, we have prevented the current RHL relief from ending in April 2025, extending it for one year at 40% up to a cash cap of £110,000 per business.The Culture, Media and Sport (CMS) Committee’s report on grassroots music venues recommended that RHL relief should not be wholly withdrawn in April 2025. The Committee’s report also highlighted the sector's desire for certainty and long-term stability. As set out above, the Government intends to introduce permanently lower tax rates for RHL properties from 2026-27.The Government’s full response to the CMS Committee’s report was published on 14 November 2024 and is available online: https://committees.parliament.uk/work/8227/grassroots-music-venues/publications/.
If the Department will make an assessment of the potential impact of reducing Business Rate Relief from 75% to 40% on Grassroots Music Venues.
As set out at Autumn Budget 2024, the Government intends to introduce permanently lower tax rates for retail, hospitality, and leisure (RHL) properties, including grassroots music venues, with rateable values below £500,000 from 2026-27. This permanent tax cut will ensure that they benefit from much needed certainty and support. The Government intends to fund this by introducing a higher multiplier on all properties with a rateable value (RV) of £500,000 and above.In the interim period, for 2025-26, we have prevented the current RHL relief from ending in April 2025, extending it for one year at 40% up to a cash cap of £110,000 per business.The Culture, Media and Sport (CMS) Committee’s report on grassroots music venues recommended that RHL relief should not be wholly withdrawn in April 2025. The Committee’s report also highlighted the sector's desire for certainty and long-term stability. As set out above, the Government intends to introduce permanently lower tax rates for RHL properties from 2026-27.The Government’s full response to the CMS Committee’s report was published on 14 November 2024 and is available online: https://committees.parliament.uk/work/8227/grassroots-music-venues/publications/.
Pursuant to the Answer of 12 March 2025 to Question 35862 on Beer: Excise Duties, if she will make an assessment of the potential implications for her policies of variations in (a) beer and (b) other alcohol taxation policy in the (i) UK and (ii) Europe.
A Tax Information and Impact Note was published alongside the changes to alcohol duty announced at Autumn Budget. This is available here: Alcohol Duty uprating - GOV.UKAs with all taxes, the Government keeps alcohol duty rates under review during its Budget process.
If she will ensure that (a) Disability Living Allowance, (b) Personal Independence Payment, (c) SEND support funding and (d) other benefits for (i) children and (ii) their families are not reduced in the Spring Statement 2025.
The OBR’s spring forecast will take place on 26th March and be accompanied by a statement to Parliament from the Chancellor. Ahead of the statement responding to the forecast, the Government will not give a running commentary on economic developments.
What assessment her Department has made of the potential impact of changes to Business Rates Relief on grassroots music venues.
As set out at Autumn Budget 2024, the Government intends to introduce permanently lower tax rates for retail, hospitality, and leisure (RHL) properties, including grassroots music venues with Rateable Values below £500,00, from 2026-27. This permanent tax cut will ensure that they benefit from much-needed certainty and support. The Government intends to fund this by introducing a higher multiplier on all properties with a rateable value (RV) of £500,000 and above. In the interim period, for 2025-26, we have prevented the current RHL relief from ending in April 2025, extending it for one year at 40% up to a cash cap of £110,000 per business.The Culture, Media and Sport (CMS) Committee’s report on grassroots music venues recommended that RHL relief should not be wholly withdrawn in April 2025. The Committee’s report also highlighted the sector's desire for certainty and long-term stability. That is why the Government intends to introduce permanently lower tax rates for high street RHL properties from 2026-27.The Government’s full response to the CMS Committee’s report was published on 14 November 2024 and is available online: https://committees.parliament.uk/work/8227/grassroots-music-venues/publications/.
Whether her Department has made an assessment of the potential merits of removing grassroots music venues from the business rates system.
As set out at Autumn Budget 2024, the Government intends to introduce permanently lower tax rates for retail, hospitality, and leisure (RHL) properties, including grassroots music venues with Rateable Values below £500,00, from 2026-27. This permanent tax cut will ensure that they benefit from much-needed certainty and support. The Government intends to fund this by introducing a higher multiplier on all properties with a rateable value (RV) of £500,000 and above. In the interim period, for 2025-26, we have prevented the current RHL relief from ending in April 2025, extending it for one year at 40% up to a cash cap of £110,000 per business.The Culture, Media and Sport (CMS) Committee’s report on grassroots music venues recommended that RHL relief should not be wholly withdrawn in April 2025. The Committee’s report also highlighted the sector's desire for certainty and long-term stability. That is why the Government intends to introduce permanently lower tax rates for high street RHL properties from 2026-27.The Government’s full response to the CMS Committee’s report was published on 14 November 2024 and is available online: https://committees.parliament.uk/work/8227/grassroots-music-venues/publications/.
If she will bring forward legislative proposals to enable the repurposing of assets seized from sanctions violations to fund reparations for victims of serious (a) human rights and humanitarian law violations and (b) corruption.
UK sanctions legislation does not provide powers to seize frozen assets. Assets owned or controlled by a designated person are frozen immediately by the person in possession or control of them. An asset freeze does not involve a change in ownership of the frozen funds or economic resources, nor are they transferred to HM Treasury.
If she will make a comparative assessment of the rate of Beer Duty (a) in the UK and (b) in Europe.
There is significant variation in alcohol taxation policy amongst European countries, with some countries having lower alcohol duty rates and some having higher rates.
If she will make an estimate of the value of goods traded from the UK to third countries with a final destination in Russia.
HM Revenue & Customs (HMRC) is responsible for the collection and publication of data on imports and exports of goods to and from the UK. HMRC only holds information on the initial country of destination for exports, that is the country which the goods first move to. Information on whether goods then move on to a further country, such as Russia, is not collected and no estimate can be produced. The information we have on UK trade is released monthly, as an accredited Official Statistic called the Overseas Trade in Goods Statistics (OTS), which is available via their dedicated website (www.uktradeinfo.com). From this website, it is possible to build your own data tables based upon bespoke search criteria. If you need help or support in constructing a table from the data on uktradeinfo, please contact uktradeinfo@hmrc.gov.uk.
If she will make a comparative assessment of taxation on (a) bio fuel and (b) fossil fuels.
The UK taxes fuels for a variety of reasons, and tax revenues from fuel are a vital part of overall tax revenues which are used to fund public services. Tax treatment does not generally differ between biofuels and fossil fuels.The government also ensures the tax system supports climate goals through measures such as the Carbon Price Support and Climate Change Levy.
Whether her Department holds information on the proportion of Russian oil (a) imports and (b) exports insured by UK financial instruments.
The Oil Price Cap was designed to meet two core objectives: to bear down on Russian revenues that could otherwise be used to fund its illegal war, whilst also maintaining global energy security and flows of affordable oil to countries that need it. The measure has been effective partly thanks to the prevalence of highly sought after G7+ service providers, which means it is very difficult to make major oil trades or gain significant market share without using G7+ services at all. Where G7+ services are involved in the shipping of Russian oil and oil products to third countries, these trades must be conducted at or below the relevant price cap – constraining Putin’s ability to use inflated oil revenues to sustain his war machine. This is why the UK, alongside G7+ partners, has provided extensive guidance to industry to advise service providers, including insurers, on how they can move Russian oil in compliance with the price cap. While the cap allows UK service providers to continue to be involved in the shipping of Russian oil and oil products to third countries, it is important to note that since 5 December 2022 the UK has banned the import, acquisition, supply and delivery of Russian oil and oil products into the UK.
If she will bring forward legislative proposals to allow a portion of the fines collected by (a) Office of Financial Sanctions Implementation and (b) other enforcement agencies to be directed toward reparations.
The Office of Financial Sanctions Implementation (OFSI) is responsible for issuing civil monetary penalties for breaches of financial sanctions.The money collected from monetary penalties is deposited into the Consolidated Fund, in line with the general principles applying to the treatment of fines or other penalties imposed by public bodies in central government.
What assessment her Department has made of the potential impact of proposed changes to business property relief on the construction plant-hire sector in Devon.
The Government believes its reforms to agricultural property relief and business property relief from 6 April 2026 get the balance right between supporting farms and businesses and fixing the public finances. The reforms reduce the inheritance tax advantages available to owners of agricultural and business assets, but still mean those assets will be taxed at a much lower effective rate than most other assets. Despite a tough fiscal context, the Government will maintain very significant levels of relief from inheritance tax beyond what is available to others and compared to the position before 1992. Information from claims is not recorded to enable regional breakdowns of the number of estates expected to be affected. However, the Government has set out that around 1,500 estates across the UK only claiming business property relief are expected to be affected in 2026-27, with around 1,000 of these expected to only hold shares designated as “not listed” on the markets of recognised stock exchanges, such as the Alternative Investment Market. The remaining 500 estates will include business assets from sectors across the economy that are eligible for business property relief. These reforms mean that around three-quarters of estates claiming business property relief in 2026-27 (excluding those only relating to holding shares designated as “not listed”) will not pay any more inheritance tax in 2026-27.
If she will make an assessment of the potential impact of proposed changes to business property relief on the construction plant-hire sector in (a) Devon, (b) the South West and (c) the UK.
The Government believes its reforms to agricultural property relief and business property relief from 6 April 2026 get the balance right between supporting farms and businesses and fixing the public finances. The reforms reduce the inheritance tax advantages available to owners of agricultural and business assets, but still mean those assets will be taxed at a much lower effective rate than most other assets. Despite a tough fiscal context, the Government will maintain very significant levels of relief from inheritance tax beyond what is available to others and compared to the position before 1992. Information from claims is not recorded to enable regional breakdowns of the number of estates expected to be affected. However, the Government has set out that around 1,500 estates across the UK only claiming business property relief are expected to be affected in 2026-27, with around 1,000 of these expected to only hold shares designated as “not listed” on the markets of recognised stock exchanges, such as the Alternative Investment Market. The remaining 500 estates will include business assets from sectors across the economy that are eligible for business property relief. These reforms mean that around three-quarters of estates claiming business property relief in 2026-27 (excluding those only relating to holding shares designated as “not listed”) will not pay any more inheritance tax in 2026-27.
If she will make an assessment of the potential impact of proposed changes business property relief on family-run businesses in (a) Devon, (b) the South West and (c) the UK.
The Government believes its reforms to agricultural property relief and business property relief from 6 April 2026 get the balance right between supporting farms and businesses and fixing the public finances. The reforms reduce the inheritance tax advantages available to owners of agricultural and business assets, but still mean those assets will be taxed at a much lower effective rate than most other assets. Despite a tough fiscal context, the Government will maintain very significant levels of relief from inheritance tax beyond what is available to others and compared to the position before 1992. Information from claims is not recorded to enable regional breakdowns of the number of estates expected to be affected. However, the Government has set out that around 1,500 estates across the UK only claiming business property relief are expected to be affected in 2026-27, with around 1,000 of these expected to only hold shares designated as “not listed” on the markets of recognised stock exchanges, such as the Alternative Investment Market. The remaining 500 estates will include business assets from sectors across the economy that are eligible for business property relief. These reforms mean that around three-quarters of estates claiming business property relief in 2026-27 (excluding those only relating to holding shares designated as “not listed”) will not pay any more inheritance tax in 2026-27.
If the Government will extend the beer duty freeze for pubs.
Pubs make an enormous contribution to our economy and society, and this is recognised in the tax system. Beer producers benefitted from a freeze to alcohol duty from 1 February 2024 until 1 February 2025. At the Autumn Budget, the Chancellor cut alcohol duty on qualifying draught products – approximately 60% of the alcoholic drinks sold in pubs. This represents an overall reduction in duty bills of over £85m a year and is equivalent to a 1p duty reduction on a typical pint. This reduction increased the relief available on draught products to 13.9%. This came into effect on 1 February 2025.