Written questions by Duncan-Jordan.

What steps she is taking to ensure that changes in oil prices are reflected at UK petrol stations.

Awaiting answer.

Whether the government has modelled the net fiscal effect of a reduced rate of VAT on fitness services compared to the reduction in NHS and public costs associated with physical inactivity.

Awaiting answer.

Whether the Treasury will monitor the evidence after the Strait of Hormuz reopens to ensure that consumers are not continuing to pay higher prices.

HM Treasury has a comprehensive framework for the monitoring, assessment, and management of current and potential risks to the economy, including those posed by the closure of the Strait of Hormuz. The framework involves systematic monitoring of the evide...

What is the estimated total cost of resolving all remaining cases involving the Loan Charge, including the 32,000 cases where individuals are directly affected.

I refer the Hon. Member to the answer I gave on 9 Jun 2026 to UIN 5399.

Whether her Department has made an assessment of the potential merits of applying a reduced rate of VAT to gyms and fitness businesses, in the context of the net fiscal effect of potential reductions in NHS and othe

VAT is a broad-based tax on consumption, and the 20 per cent standard rate applies to most goods and services. Reduced rates of VAT come at a significant cost to the Exchequer and reduce the revenue available for vital public services. Any reduction in ta...

To publish HMRC’s estimates of the ongoing costs of the Loan Charge issue.

I refer the Hon. Member to the answer I gave on 9 Jun 2026 to UIN 5399.

Whether she plans to audit and evaluate the cost and impact of all existing tax reliefs.

Tax reliefs are an important feature of the UK tax system. Structural reliefs ensure tax policy functions as intended, and non-structural reliefs are designed to incentivise specific activities. Many tax reliefs help to make sure that the tax system opera...

Whether her Department has made an estimate of how much additional revenue would be collected from the Digital Services Tax if the rate were to be increased to (a) 3%, (b) 5% and (c) 10%.

The Digital Services Tax (DST) is a 2 per cent tax to ensure that providers of search engines, social media platforms, and online marketplaces pay UK tax on digital services that reflects the value they derive from UK user-related activities. The DST rais...

What assessment she has made of the potential impact of VAT on swimming lessons on (a) affordability and (b) accessibility.

VAT is a broad-based tax on consumption, and the 20 per cent standard rate applies to most goods and services. One of the key considerations when assessing a new VAT relief is whether the cost saving is likely to be passed on to consumers. Evidence sugges...

Whether she has made an assessment of the potential merits of reducing the 20% VAT rate on (a) gyms and (b) fitness businesses that are delivering preventative health outcomes for the public.

VAT is a broad-based tax on consumption, and the 20 per cent standard rate applies to most goods and services. VAT is the UK’s second largest tax, forecast to raise £180 billion in 2025/26. Exceptions to the standard rate have always been limited and bala...

What consideration her Department has given to the potential merits of expanding the scope of the Digital Services Tax to include AI companies and products.

The Digital Services Tax (DST) is a 2 per cent tax to ensure that providers of search engines, social media platforms, and online marketplaces pay UK tax on digital services that reflects the value they derive from UK user-related activities. The DST rais...

Whether she has made an assessment of the potential merits of exempting (a) gyms and (b) fitness businesses from VAT where they can demonstrate clear preventative health outcomes for their users.

VAT is a broad-based tax on consumption, and the 20 per cent standard rate applies to most goods and services. VAT is the UK’s second largest tax, forecast to raise £180 billion in 2025/26. Exceptions to the standard rate have always been limited and bala...

What consideration has been given to the potential merits of increasing the existing 2% rate of the Digital Services Tax.

The Digital Services Tax (DST) is a 2 per cent tax to ensure that providers of search engines, social media platforms, and online marketplaces pay UK tax on digital services that reflects the value they derive from UK user-related activities. The DST rais...

What consideration she has given to introducing a reduced rate of Vehicle Excise Duty for motorcycles.

Vehicle Excise Duty (VED), sometimes known as 'road tax' or 'car tax', is a tax on vehicles used or kept on public roads. Different rates apply to cars, vans, and motorcycles, and the rate for each vehicle is calculated according to a range of factors, su...

Whether her department has any plans to formally recognise not-for-profit umbrella models within the new regulations.

From 6 April 2026, recruitment agencies are responsible for ensuring that Pay As You Earn and National Insurance contributions obligations are met when they choose to use an umbrella company to engage a worker. Where these obligations are not met, HMRC will recover underpayments from the recruitment agency. If there is no recruitment agency involved in an arrangement with an umbrella company, this responsibility will fall to the end client business. These rules apply to all umbrella companies, regardless of corporate structure. They do not change the amount that umbrella companies, including not-for-profit umbrella companies, have to account for under Pay As You Earn when they pay their employees. The government keeps tax policies under review. However, there are no plans to change the treatment of not-for-profit umbrella companies within these rules.

What assessment her department has made on the potential impact of the changes to umbrella company regulations on non-profit umbrella providers.

From 6 April 2026, recruitment agencies are responsible for ensuring that Pay As You Earn and National Insurance contributions obligations are met when they choose to use an umbrella company to engage a worker. Where these obligations are not met, HMRC will recover underpayments from the recruitment agency. If there is no recruitment agency involved in an arrangement with an umbrella company, this responsibility will fall to the end client business. These rules apply to all umbrella companies, regardless of corporate structure. They do not change the amount that umbrella companies, including not-for-profit umbrella companies, have to account for under Pay As You Earn when they pay their employees. The government keeps tax policies under review. However, there are no plans to change the treatment of not-for-profit umbrella companies within these rules.

What assessment she has made of the potential merits of ensuring that tax is not paid on state pensions.

Exempting the State Pension from income tax entirely would reduce tax receipts substantially undermining the public services we all rely on – especially the NHS. However, I can confirm that those whose sole income is the basic and full new State Pension, without any increments, will not pay any income tax this tax year or next.

How many outstanding Loan Charge cases will be settled as a result of the McCann Review.

I refer the Hon. Member to the answer I gave on 9 February 2026 to UIN 109841.

What assessment she has made of the value-for-money of the Loan Charge.

I refer the Hon. Member to the answer I gave on 9 February 2026 to UIN 109841.

What assessment she has made of the effectiveness of the Loan Charge and HMRC’s approach to dealing with so-called disguised remuneration schemes.

I refer the Hon. Member to the answer I gave on 9 February 2026 to UIN 109841.