Written questions by O'Brien.

With reference to the section titled Collecting Tax That is Due in the October 2024 Budget, what additional tax revenue was collected in 2025-26 as a result of the investment in additional HMRC compliance and debt management staff.

The additional investment in HMRC debt management staff, as announced at Autumn Budget 2024, is estimated to have delivered £840 million in additional tax revenue in 2025-26. This exceeds the original forecast by approximately £140 million. As announced at Autumn Budget 2024 and Spring Statement 2025, we will also recruit an additional 5,500 compliance staff by March 2030, consisting of around c.1,100 extra recruits each year between March 2025 and March 2030. These additional caseworkers are currently forecast to deliver around £10.7 billion of additional compliance yield over the next 5 years to 2030-31, with £145 million of that in 2025-26.

Pursuant to the answer of 13 January 2026 to WPQ 104190, how many estates were liable to inheritance tax by constituency over the last five years aggregated.

As stated in my previous answer, these statistics are publicly available. The estimated number of estates liable to Inheritance Tax, broken down by UK (Westminster) Parliamentary Constituency, is published annually as part of HMRC’s Inheritance Tax Liabilities statistics, and is available in Table 12.9 at: https://www.gov.uk/government/statistics/inheritance-tax-liabilities-statistics.

How many estates were liable to inheritance tax passing on death in each parliamentary constituency, over the last five year period taken as a whole.

The estimated number of estates liable to Inheritance Tax, broken down by UK (Westminster) Parliamentary Constituency, is published annually as part of HMRC’s Inheritance Tax Liabilities statistics, and is available in Table 12.9 at: https://www.gov.uk/government/statistics/inheritance-tax-liabilities-statistics. The latest tax year for which statistics are available is 2022-23; data for earlier years are available on the National Archives website. Data for 2023-24 is scheduled to be published in July 2026 in the normal way.

What the cost was of (a) settlement agreements and (b) special severance payments made to departing staff in the last year.

There have been zero settlement agreements made to departing staff in the last year.

What the average number of working days lost to sickness absence per full-time equivalent member of staff was in (a) her Department and (b) its executive agencies in the last year; and how many formal performance warnings were issued to staff whose absence exceeded departmental triggers.

Information on the average number of working days lost to sickness within the department for 2024 - 2025 is published annually through the HM Treasury annual report and accounts at the following web address: HM Treasury annual report and accounts 2024 to 2025 - GOV.UK (Page 102). This information can also be found for HM Treasury’s executive agencies at the following web addresses:Government Internal Audit Agency: GIAA Annual Report and Accounts 2024-2025 - GOV.UK (Page 78);UK Debt Management Office: UK Debt Management Office and Debt Management Account annual report and accounts, 2024 to 2025 - GOV.UK (Page 67). HM Treasury does not issue performance warnings to those who exceed the absence trigger point as absence triggers are managed under the attendance management policy.

How many and what proportion of staff were promoted (a) in-grade and (b) to a higher grade in the last year by (i) performance marking in the previous year and (ii) grade.

(a) This information is not held centrally due to there being no definition of an “in-grade promotion”.(b) Please see below a table which sets out promotions in the year 2024-25 by box marking in the previous year (2023-24) . Promotions in year 2024-25 by Box Marking in Previous Year (2023-24)Grade promoted from1/Top2/AchievingUnknown/No box markingRange B (AO)<30<30<30Range C (EO)<30<30<30HEO39 (2%)40 (2%)<30SEO<30<30<30Range E (G7)<30<30<30Range E2 (G6)<30<30<30SCS 1<30<30<30Please note that data that could identify individuals has been suppressed. All proportions have been rounded to the nearest whole percentage; and any proportions based on less than 30 employees have been suppressed.

How many disciplinary cases were concluded against civil servants in (a) her Department and (b) its agencies by (i) outcome and (ii) whether the primary allegation related to (A) performance and (B) conduct in the last twelve months.

HMT don’t hold the information for disciplinary cases in agencies. Where there is an issue in staff performance, HMT have a managing poor performance policy to manage any concerns. Our disciplinary policy covers issues with conduct. In the last twelve months, there have been six disciplinary cases concluded against civil servants. We consider that providing an exact breakdown of outcome would constitute the disclosure of personal data. This is because section 40(2) of the FOI Act, by virtue of section 40(3A) provides an absolute exemption for third party personal data, where disclosure would contravene any of the data protection principles set out in Article 5 of the UK General Data Protection Regulation (UK GDPR). The first data protection principle requires the disclosure of third-party personal data to be lawful, fair and transparent. We believe that releasing the information would breach the first data protection principle, since it would be unlawful and unfair to release the information.

How many and what proportion of staff in each grade were rated in the top performance category in the last year.

Performance management reviews are conducted in accordance with the relevant policies and procedures within HM Treasury. The table below presents the percentage of staff in each grade who achieved the highest performance rating in the 2024–25 end-of-year performance management process, which concluded on 31st March 2025: GradeNumber of those in each grade that received the highest performance ratingPercentage of those in each grade that received the highest performance ratingAOLess than 30N/AEO5828%HEO11726%SEO9132%Grade 720932%Grade 69132%SCS Grades4130%For delegated grades the high performance category is defined as delivering exceptional performance, consistently exceeding expectations in both the achievement of objectives (‘what’ is delivered) and the demonstration of organisational values and behaviours (‘how’ the work is carried out). For SCS the exceeded performance category is defined as exceeding outcomes, exceeding expected competency and behavioral standards. The members of the SCS should have consistently performed above and beyond all of their agreed stretching objectives throughout the performance year.

What estimate she has made of the cost of VAT relief for Motability in (a) 2025 and (b) each year of the Budget forecast.

HMRC publishes estimates of the costs of tax reliefs in its annual publication: Non-structural tax reliefs - GOV.UK. The VAT relief “Vehicles and other supplies to disabled people (vehicles only)” includes the cost of VAT reliefs for supplies of vehicles to disabled people, including but not limited to Motability. The next release of this publication will be on 22 January 2026 and will include an estimate for 2024-25 and a forecast for 2025-26. At Budget 2025 the government announced tax changes to the Motability scheme which will save over £1 billion over the next five years. The VAT relief for top-up payments made to lease more expensive vehicles will be removed for new leases from 1 July 2026, and Insurance Premium Tax will apply at the standard rate to insurance contracts on the Scheme from 1 July 2026. The tax changes will not apply to vehicles designed, or substantially and permanently adapted, for wheelchair or stretcher users. These tax changes ensure Motability can continue to deliver for its customers, for example through the continued provision of a broad range of vehicle models available without any top-up payments.

Pursuant to the Answer of 11 November 2025 to Question 87382 on Treasury: Employment Tribunals Service, how many employment tribunal claims have been lodged against her Department in the last 12 months.

HM Treasury have had one employment tribunal claim lodged against them in the last 12 months.

How many people were employed by the (a) Financial Conduct Authority and (b) Prudential Regulation Authority in each year since 2005.

These are matters for the Financial Conduct Authority, the Prudential Regulation Authority, the Payment Systems Regulator and the Financial Ombudsman Service , which are operationally independent from Government. These organisations will each respond to the Honourable Member by letter, and a copy of the letters will be placed in the Library of the House of Commons.

What the annual budget was for the (a) Financial Conduct Authority and (b) Prudential Regulation Authority in each year since 2005.

These are matters for the Financial Conduct Authority, the Prudential Regulation Authority, the Payment Systems Regulator and the Financial Ombudsman Service , which are operationally independent from Government. These organisations will each respond to the Honourable Member by letter, and a copy of the letters will be placed in the Library of the House of Commons.

What the annual budget was for the (a) Payment Systems Regulator and (b) Financial Ombudsman Service in each year since 2005.

These are matters for the Financial Conduct Authority, the Prudential Regulation Authority, the Payment Systems Regulator and the Financial Ombudsman Service , which are operationally independent from Government. These organisations will each respond to the Honourable Member by letter, and a copy of the letters will be placed in the Library of the House of Commons.

How many people were employed by the (a) Payment Systems Regulator and (b) Financial Ombudsman Service in each year since 2005.

These are matters for the Financial Conduct Authority, the Prudential Regulation Authority, the Payment Systems Regulator and the Financial Ombudsman Service , which are operationally independent from Government. These organisations will each respond to the Honourable Member by letter, and a copy of the letters will be placed in the Library of the House of Commons.

How many employment tribunal claims have been lodged against her Department by (a) unfair dismissal and (b) claims under the Equality Act 2010 in each of the last five years.

HM Treasury collects data on the overall number of employment tribunal claims but this data is not categorised, so it is not possible to provide data on how many claims were brought in respect of unfair dismissal or under the Equality Act (2010) in each of the last five years.

How many performance reviews were undertaken for staff in (a) her Department and (b) its agencies in each of the last five years; in how many cases performance was rated as unsatisfactory or below; how many staff left as a result of such a rating; and what proportion of full-time equivalent staff this represented.

Performance management reviews are conducted in accordance with the relevant policies and procedures within HM Treasury and its agencies. The total number of reviews carried out over the past five years, including those that resulted in a poor performance rating, and the number of staff that left as a result is presented in the table below. We are unable to provide the exact proportion of full-time equivalent staff this represented due to the very small numbers involved, which could risk disclosure of personal information. HMTYearNo of Reviews No of Poor Performance Markings No of staff that left as a result2024-20252,05728fewer than 5 42023-20241,96219fewer than 5 42022-20231,95922fewer than 5 42021-20221,97626fewer than 5 42020-20211,86421fewer than 5 4Government Internal Audit Agency (GIAA)YearNo of Reviews 1No of Poor Performance Markings No of staff who left as a result2024-2025498Markings not given/unable to disclose 2Unable to disclose 42023-2024509Markings not given/unable to disclose 2Unable to disclose 42022-2023470Markings not given/unable to disclose 2Unable to disclose 42021-2022461Data not available 3Unable to disclose 42020-2021468Data not available 3Unable to disclose 4Debt Management Office (DMO)YearNo of ReviewsClassified as Unsatisfactory or below202511502024111fewer than 5 420231040202296020212000 Notes:Figures for GIAA refer to the headcount at the end of the financial year as an indicator of the number of year-end reviews held.For GIAA delegated grades, performance markings are not provided because the agency moved away from using formal markings in 2022–23; earlier central records are not readily available.For GIAA central records of poor performance markings are not readily available for this period.For GIAA Senior Civil Service (SCS) and delegated grades, data on staff leaving as a result of poor performance is “unable to disclose” because the numbers are too small (including where the value is zero), which could lead to identification of individuals. For HMT, “fewer than 5” is shown to protect individual confidentiality where the actual number is very small and could lead to identification of staff DMOThe DMO has a performance assessment system with 5 categories from Exceptional, Exceeds, Fully Effective, Developing and Must Improve. Although there is no direct read across to the “unsatisfactory” requested in the PQ, we have assessed this as relating to the DMO’s “Must Improve” category.

How many staff in her Department (a) did not retain employment following completion of their probationary period and (b) had their probationary period extended in each of the last five years.

HM Treasury’s probation policy and guidance advises managers on the steps to take to assess a new employee’s suitability for the post and to provide support to enable them to succeed. It also advises on the steps to take where performance, attendance or conduct are not satisfactory. This can include exiting the employee or extending their probation to provide further evidence for a final decision on their suitability. The below table provides the number of staff who had their probationary period extended in the last 5 calendar years, and the number of staff who have left involuntarily or were dismissed following a probation extension or not passing their original probation. YearProbation ExtendedLeft – Involuntarily (following probation extension/not passing original probation)20207Fewer than 51202113520225Fewer than 5120236Fewer than 512024Fewer than 51Fewer than 51 Notes:“Fewer than 5” is shown to protect individual confidentiality where the actual number is very small and could lead to identification of staff"

How many staff in her Department are recorded as having a (a) mental health condition and (b) physical disability by grade.

HM Treasury holds data on staff with a disability where this has been shared voluntarily, including staff with a mental health condition and with a physical disability (including a sensory disability), but this is not published. Information on the number of people declaring a disability by each government department are published annually as part of Civil Service Statistics 2025, an accredited official statistics publication. This data was most recently published on 31 March 2025 and can be found in Table 29 of the statistical tables at the following web address:https://www.gov.uk/government/statistics/civil-service-statistics-2025.

How many staff left her Department by grade in each of the last five years.

Information on the number of civil servants leaving each government department and organisation by responsibility level for the years 2021 to 2025 is published annually through the ‘Civil Service data browser’ as part of Civil Service Statistics 2025, an accredited official statistics publication. Information can be accessed through the Civil Service data browser for 2021 through 2025 at the following web address: https://civil-service-statistics.jdac.service.cabinetoffice.gov.uk

What discussions she had with the Office for Budget Responsibility (OBR) on the risk that OBR productivity growth forecasts would be revised down before the (a) Autumn Budget 2024 and (b) Spring Statement 2025.

The Chancellor engages regularly with the OBR including in preparation for fiscal events. As the Government’s independent official forecaster, the OBR has full discretion over the judgements underpinning its forecasts. In the OBR's March Economic and Fiscal Outlook, the OBR included two scenarios for trend productivity, reflecting both upside and downside risks.