Every parliamentary written question tabled by Neil O'Brien this session, with the full answer and department. See how every department answers, or back to the MP page.
Showing 21–40 of 51 · Treasury
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 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
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"
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.
How many staff were involved in conducting the Research and Development tax relief reform and intensive support Screening Equality Impact Assessment, published on 18 September 2025; and how many hours were spent by (a) Departmental staff and (b) external consultants in its preparation.
Tax policy reforms are implemented by HMRC through projects, to ensure efficient and accurate implementation taking account of customer needs. Projects follow set procedures, monitoring and governance. As part of the governance process, screening equality impact assessments (EQIAs) are delivered by the Project Team to determine whether full assessments are needed. The screening assessment for the R&D reforms published on 18 September concluded that a full assessment was not necessary. The resource and time used for the screening EQIA is part of the policy project delivery resource and not tracked separately. No external consultants were engaged.
What estimate her Department has made of the number of transactions that will take place (a) up to £125,000, (b) from £125,001 to £250,000, (c) from £250,001 to £925,000, (d) from £925,001 to £1.5 million and (e) above £1.5 million in its forecast of residential Stamp Duty Land Tax receipts in the 2029-30 financial year.
A split of forecast property transactions by price band is not available. However, a forecast of overall property transactions from the Office for Budgetary Responsibility is available here: https://obr.uk/forecasts-in-depth/the-economy-forecast/housing-market/#transactions.
What estimate her Department has made of the potential impact of the increase in employer National Insurance contributions on receipts to the Exchequer from the charity and voluntary sector.
The Government recognises the important role charities play in our society and has made it a priority to reset the relationship with civil society by developing a Civil Society Covenant. A Tax Information and Impact Note (TIIN) was published alongside the introduction of the Bill containing the changes to employer National Insurance contributions. The TIIN sets out the impact of the policy on the exchequer, the economic impacts of the policy, and the impacts on individuals, businesses, 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.
On what projects her Department plans to spend the revenue raised from VAT on independent school fees in the (a) 2024-25 and (b) 2025-26 financial years; and how much she plans to allocate to each project.
The Government has taken a number of decisions on tax to stabilise the public finances and support public services. Ending tax breaks for private schools will raise £1.8bn a year. To raise school standards for every child, and break down the barriers to opportunity, the government will increase the core schools budget by £2.0bn in real terms over this Spending Review (2023-24 to 2028-29). This provides a £4.7bn cash increase per year by 2028-29 (compared to 2025-26), which ensures average real terms growth of 1.1% a year per pupil.
How many staff in (a) her Department and (b) HMRC have job titles that include the words (i) equality, (ii) diversity, (iii) inclusion, (iv) gender, (v) LGBT and (vi) race.
HM Treasury has a headcount of 2 staff who have (i) equality, (ii) diversity, (iii) inclusion, (iv) gender, (v) LGBT or (vi) race in their job title. HMRC has a headcount of 12 staff who have (i) equality, (ii) diversity, (iii) inclusion, (iv) gender, (v) LGBT and (vi) race in their job title
For what reason the publication of new VAT guidance in October 2024 was following the Budget.
Since 1 January 2025, all education services and vocational training provided by private schools in the UK for a charge have been subject to VAT at the standard rate of 20 per cent. Since the announcement of this policy, HMRC has taken action to support private schools through the change. On 10 October 2024, HMRC published bespoke guidance for private schools, which can be found here: Registering for VAT and Charging and Reclaiming VAT. HMRC published initial guidance ahead of the Budget to maximise the amount of time private schools had to prepare for this policy taking effect. This guidance was updated on 30 October 2024 to reflect the final policy design. Details of guidance updates are available on GOV.UK. As with all guidance, HMRC is keeping the guidance for private schools under review. HMRC continues to engage with private schools and the organisations that represent them.
What assessment she has made of the compatibility of changes to VAT legislation with the principal of fiscal neutrality.
Fiscal neutrality is a key feature of the VAT system, and helps to ensure market distortions are minimised by equalising the tax treatment of supplies which are identical or sufficiently similar from the point of view of the consumer. When changing VAT legislation the Government considers issues of fiscal neutrality as part of the policy making process.
Whether the new VAT legislation for private schools led to HMRC amending or redefining the scope of input tax recovery for business who made exempt supplies prior to registration.
VAT incurred prior to registration is not input tax. However, HMRC has discretion under the provisions of Regulation 111 of the VAT Regulations 1995 (SI 1995/2518) to allow such VAT to be treated as input tax, subject to the normal rules. There was therefore no need to amend or redefine the scope of input tax recovery following the introduction of VAT on private school fees.
Whether independent schools under the new interpretation of VAT entities following the Autumn Budget 2024 are their own class of business.
Taxpayers who are required to register for VAT can usually do so online. The ‘Business activity’ section of the VAT registration form requires a full description of all the taxpayer’s business activities, including the type of goods and/or services that they supply. HMRC guidance is for private schools to enter ‘Private Education Provider’ in this section. When registering for VAT, taxpayers are also required to provide Standard Industry Classification (SIC) codes that best describe their business activities. These will depend on their individual circumstances.
How private schools who were not previously VAT-registered but did produce taxable supplies that were under the registration threshold will be treated under the new VAT guidance.
A private school, or any other business, making taxable supplies under the threshold has no requirement to register for VAT. Once the value of taxable supplies made exceeds the VAT registration threshold, which currently stands at £90,000, they must register for VAT. On 1 January 2025 supplies of education by private schools become subject to VAT at the standard rate of 20%. These fees must be included with the value of all other taxable supplies in calculating taxable turnover. If the taxable turnover of a private school now exceeds the threshold, either due to supplies of education alone or a mix of education with other taxable supplies, they must register for VAT. This requirement extends to any person over the threshold and to taxable supplies of any nature. The change in legislation and new guidance applies only to supplies of education by a private school and does not affect other taxable supplies.
With reference to the comments of the Chief Secretary to the Treasury on Newsnight on 29 July 2024, what the evidential basis is for the claim that the Government Communication Service spent hundreds of millions of pounds on filming content for Conservative ministers’ social media channels.
The government has taken decisive action to reduce wasteful spend, In Fixing the Foundations, the Chancellor identified £100m of savings from non-essential spending on government communications across 2024-25 and 2025-26. Cabinet Office provided estimates of comms spending during the Public Spending Audit, announced by the Chancellor of the Exchequer in July 2024. Estimates were based on internal Government Communication Service data on campaigns planned by Departments and arm's length bodies at the time of commissioning. These indicate that UK Government was expected to spend £449m on communications campaigns during 24/25. This includes communications considered operationally critical, for example, required to fulfil a statutory duty, life-saving, or required for the efficient functioning of a public service. At Autumn Budget 2024, the Chancellor announced that the Government Communications Service is expecting to save £50m in 2024-25 and £85 million from reducing unnecessary communications spend in 2025-26 – exceeding the £100 million target set out in July.
With reference to the consultation entitled Technical consultation - Inheritance Tax on pensions: liability, reporting and payment, published on 30 October 2024, if she will make an estimate of how much tax revenue will be raised following the extension of inheritance tax on death-in-service payments for military families in each of the next five years.
The costing for including inheritable pension wealth in the value of the estate for inheritance tax purposes from April 2027 was certified by the OBR at the 2024 Autumn Budget as ‘reasonable and central’. Additional information on the costing methodology can be found in the OBR’s Economic and fiscal outlook – CP 1169.The specific revenue raised as part of this costing from the extension of inheritance tax to death-in-service payments for military families in each of the next five years is not available as the data does not distinguish whether a taxpayer is or was a member of the Armed Forces.Estates of service personnel will benefit from the normal nil-rate bands, reliefs, and exemptions available. For example, the nil-rate bands mean an estate can pass on up to £1 million and the general rules mean any transfers, including the payment of death benefits, to a spouse or civil partner are exempt fully from inheritance tax. There is also a full exemption from inheritance tax when a member of the armed forces dies from a wound inflicted, accident occurring, or disease contracted on active service.
What estimate she has made of personal remittances from the United Kingdom in each of the last five years, broken down by region.
Remittances from the United Kingdom to other countries are not taxable, as such HMRC does not hold this data.
Whether pupils enrolled on courses covered by the Music and Dance scheme will be exempt from VAT increases in the next financial year.
Performing arts schools that offer full-time education to children of compulsory school age and/or 16-19 year olds for a charge are in scope of the application of VAT to private school fees. This is to ensure fairness and consistency across all schools th...