Written questions by Holden.

What assessment her Department has made of the potential impact of existing rates of gaming duty on the land-based bingo sector in the context of (a) the pandemic and (b) trends in operating costs.

No formal assessment has been made. Bingo Duty is charged at 10% of a Bingo Hall’s Gross Gaming Yield and is the second lowest rate of the seven gambling duties.The Government keeps all taxes under review, and the Chancellor makes decisions on tax policy at fiscal events in the context of the overall public finances.

Pursuant to the Answer of 24 October 2025 to Question 82402 on Airports: Business Rates, what the rateable value is of each airport that may be uprated; what the proposed revaluation from the Valuation Office Agency is for each airport; and which airports the Valuation Office Agency is receiving ongoing representations relating to.

Due to legislation protecting taxpayer confidentiality, the VOA is unable to disclose information about individual ratepayers or properties; this also includes proposed rateable values. The VOA are currently working on a revaluation of all non-domestic properties. This will come into effect on 1 April 2026, with draft valuations published by the end of this year. The VOA have been engaging with representatives from the airports industry, including all civil airports in England and Wales, and held discussions with Airports UK.

What assessment her Department has made of the potential impact of proposed changes to benefit in kind taxation for vehicles provided through Employee Car Ownership Schemes on retired scheme participants; and if she will make an assessment of the potential merits of introducing a (a) grandfathering provision and (b) exemption for existing retirees to avoid retrospective taxation.

At Autumn Budget 2024 the Government announced plans to change the legislation around Employee Car Ownership Schemes (ECOS), to prevent them being used by employers to circumvent the employee company car tax (CCT) liability and the employer NICs liability. Private use of a company car is a valuable benefit to an employee, and it is right that CCT is paid on it, ensuring fairness with other taxpayers. On 21 July 2025, the Government published draft legislation to ensure employees receiving vehicles through these arrangements pay CCT. In response to industry feedback, the changes will now take effect from October 2026 rather than April 2026 as originally announced. The Government is considering feedback received as part of the technical consultation.

Pursuant to the Answer of 14 July 2025 to Question 65386 on VAT Treatment of Private Hire Vehicles, if she will publish the Government’s response to the consultation referred to in that Answer.

The Government continues to take the issue of VAT treatment of private hire vehicle services seriously and recognises the importance of clarity to the sector. The Government will therefore publish a response to the consultation on the VAT treatment of private hire vehicles soon.

What assessment she has made of the potential impact of nationalising the rail network on the Government's (a) balance sheet, (b) debt and (c) future liabilities in each of the next ten years.

The Office for National Statistics (ONS) are responsible for classification decisions and measurement of public debt. Both publicly and privately owned DfT-contracted train operating companies are already included in the public sector, classified currently by the ONS as public non-financial corporations. Network Rail is also already classified to central government. HM Treasury and Department for Transport officials will assist the ONS in this work as required.

Whether her Department has made an assessment of the potential impact of a national road-user charging system on (a) data-protection and (b) costs in administration.

Fuel duty is projected to raise £24.4bn in 2025/26 and will remain in place. At Autumn Budget 2024, the Government announced continued support for people and businesses by extending the temporary 5p fuel duty cut and cancelling the planned increase in line with inflation for 2025/26. The Chancellor meets with her Ministerial colleagues on a regular basis to discuss a wide range of issues. The Government keeps the tax system under review, with changes announced at fiscal events.

What assessment she has made of the potential impact pay-per-mile road pricing on (a) rural motorists, (b) low-income drivers and (c) small businesses.

Fuel duty is projected to raise £24.4bn in 2025/26 and will remain in place. At Autumn Budget 2024, the Government announced continued support for people and businesses by extending the temporary 5p fuel duty cut and cancelling the planned increase in line with inflation for 2025/26. The Chancellor meets with her Ministerial colleagues on a regular basis to discuss a wide range of issues. The Government keeps the tax system under review, with changes announced at fiscal events.

Whether she has (a) undertaken work, (b) commissioned research and (c) had discussions with the Secretary of State for Transport on (i) revenue modelling and (ii) impact assessments on potential options for replacing Fuel Duty with (A) distance-based and (B) pay-per-mile road pricing since July 2024.

Fuel duty is projected to raise £24.4bn in 2025/26 and will remain in place. At Autumn Budget 2024, the Government announced continued support for people and businesses by extending the temporary 5p fuel duty cut and cancelling the planned increase in line with inflation for 2025/26. The Chancellor meets with her Ministerial colleagues on a regular basis to discuss a wide range of issues. The Government keeps the tax system under review, with changes announced at fiscal events.

What estimate she has made of the total cost of electric vehicle (a) incentives and (b) tax reliefs for fleet and company car (i) leasing and (ii) purchases to the exchequer; and what assessment she has made of the value for money of those schemes.

The Government publishes annual statistics on HMRC’s taxable benefits in kind for company cars and company car fuel. These reports document the number of benefit in kind recipients, the CO2 emissions of company cars and their total taxable value. The latest statistics for the tax year 2023-24 were published in June 2025, and are accessible here: https://www.gov.uk/government/statistics/benefits-in-kind-statistics-june-2025/benefit-in-kind-statistics-commentary-june-2025 The Government annually reviews the rates and thresholds of taxes and reliefs to ensure that they are appropriate and reflect the current state of the economy. The Chancellor makes decisions on tax policy at fiscal events in the context of the public finances.

Pursuant to the Answer of 8 September 2025 to Question 71255 on the Restoring Your Railway Fund, if she will publish all the assessments undertaken by her Department relating to the decision to cancel the Restoring Your Railway fund.

In her first week on the 8th of July 2024, the Chancellor of the Exchequer instructed HM Treasury officials to undertake an audit of public spending and public finances left by the last government. The audit’s findings showed a devastating forecast overspend on departmental spending of £21.9 billion above the resource departmental expenditure limit (RDEL) totals that had been set at Spring Budget 2024. Taking immediate action to respond to the spending pressure on the UK’s public finances left by the last government, the government cancelled the Restoring Your Railway programme as a vital cost-saving measure of £85 million. HM Treasury always carefully considers the impact of its decisions, but had to make difficult decisions in light of the black hole left by the last government.

Whether she plans to increase Air Passenger Duty on domestic or international flights; and whether she has made an assessment of the potential impact of any such increase on (a) regional connectivity and (b) aviation sector competitiveness.

Air Passenger Duty (APD) applies to airlines and is the principal tax on the aviation sector. It is expected to raise £4.7 billion in 2025-26 and it aims to ensure that airlines make a fair contribution to the public finances, particularly given that tickets are VAT free and aviation fuel incurs no duty. At Autumn Budget 2024, the Government announced increases to APD rates for 2026-27, which partially make up for a real-terms fall in rates following a period of high inflation. The increase equates to £1 per economy class passenger more for those taking domestic flights, and for those travelling short-haul in economy class, this will be an increase of £2 per passenger per flight. A higher rate currently applies to larger private jets, and this will rise by an additional 50 per cent on top of the general increase made to all APD rates. The Government also published a consultation on the extension of the higher rate to cover all private jets already within scope of the APD regime. At present, the higher rate only applies to larger private jets, and so many private jet passengers pay the same rates as commercial airline passengers. The consultation closed on 22 January and the Government will respond in due course. The Chancellor makes decisions on tax policy at fiscal events in the context of public finances. The Government publishes Tax Information and Impact Notices (TIINs) alongside tax policy changes.

Whether she plans to increase fuel duty; and whether she has made an assessment of the potential impact of any such increase on the (a) cost of living and (b) business transport costs.

The Government carefully considers the impact of fuel duty on households and businesses and the public finances, with decisions on rates made at fiscal events.

Whether she plans to increase the rate of Insurance Premium Tax; and whether she has made an assessment of the potential impact of any such increase on (a) household and (b) business insurance costs.

Insurance Premium Tax (IPT) is a broad-based tax which raises important revenue to fund essential public services including the NHS, defence, and education. The rate of IPT has been unchanged since 2017.The Chancellor makes decisions on tax policy at fiscal events in the context of the overall public finances. At Autumn Budget 2024 and Spring Statement 2025, the Government took a number of difficult but necessary decisions on tax, welfare, and spending to fix the public finances, fund public services, and restore economic stability.

Whether she plans to introduce or extend VAT to private hire vehicle journeys; and whether she has made an assessment of the potential impact of such a measure on (a) fares for passengers and (b) small operators.

Private hire vehicle services provided by VAT-registered businesses are, and always have been, subject to VAT.

Whether HMRC plans to issue guidance for charitable trustees on the treatment of legacies under section 523A of the draft Finance Bill 2025–26.

Charities rightly enjoy generous tax reliefs, worth over £6bn in 2024. However, a small number of charities are receiving tax relief in ways that were not intended by Parliament. Charity tax rules are being strengthened to improve HMRC’s ability to challenge abusive arrangements in an appropriate and proportionate way. The new charity rules to be included in the forthcoming Finance Bill for legacy giving and attributable income will help ensure a charity uses its tax relieved income for its charitable purposes. The rules are well targeted and so should not deter legitimate donors from leaving a legacy to charity or prevent charities from building a long-term endowment. The updated rule for tainted donations will replace the current purpose test with an outcome test in order to better prevent the abuse of tax reliefs through arrangements designed to give financial advantages to donors in return for their donation. They are not intended to affect genuine charitable giving or penalise honest donors.Updated guidance will be tested with the sector and published prior to the changes taking effect. This will support charities and donors, giving clarity and reassurance around the rules and making it clear that the honest majority of donors and charities will remain unaffected by these reforms.

Whether HMRC plans to publish (a) examples and (b) guidance on the operation of the proposed outcome test for tainted charity donations; and what steps she is taking to prevent donors being penalised for actions beyond their control by recipient charities.

Charities rightly enjoy generous tax reliefs, worth over £6bn in 2024. However, a small number of charities are receiving tax relief in ways that were not intended by Parliament. Charity tax rules are being strengthened to improve HMRC’s ability to challenge abusive arrangements in an appropriate and proportionate way. The new charity rules to be included in the forthcoming Finance Bill for legacy giving and attributable income will help ensure a charity uses its tax relieved income for its charitable purposes. The rules are well targeted and so should not deter legitimate donors from leaving a legacy to charity or prevent charities from building a long-term endowment. The updated rule for tainted donations will replace the current purpose test with an outcome test in order to better prevent the abuse of tax reliefs through arrangements designed to give financial advantages to donors in return for their donation. They are not intended to affect genuine charitable giving or penalise honest donors.Updated guidance will be tested with the sector and published prior to the changes taking effect. This will support charities and donors, giving clarity and reassurance around the rules and making it clear that the honest majority of donors and charities will remain unaffected by these reforms.

What steps she is taking to ensure that reforms to the charity tax regime do not discourage long-term endowment building by local community foundations.

Charities rightly enjoy generous tax reliefs, worth over £6bn in 2024. However, a small number of charities are receiving tax relief in ways that were not intended by Parliament. Charity tax rules are being strengthened to improve HMRC’s ability to challenge abusive arrangements in an appropriate and proportionate way. The new charity rules to be included in the forthcoming Finance Bill for legacy giving and attributable income will help ensure a charity uses its tax relieved income for its charitable purposes. The rules are well targeted and so should not deter legitimate donors from leaving a legacy to charity or prevent charities from building a long-term endowment. The updated rule for tainted donations will replace the current purpose test with an outcome test in order to better prevent the abuse of tax reliefs through arrangements designed to give financial advantages to donors in return for their donation. They are not intended to affect genuine charitable giving or penalise honest donors.Updated guidance will be tested with the sector and published prior to the changes taking effect. This will support charities and donors, giving clarity and reassurance around the rules and making it clear that the honest majority of donors and charities will remain unaffected by these reforms.

What assessment she has made of the potential impact of including charitable legacies within the scope of income tax on levels of legacy giving to (a) charities and (b) community foundations.

Charities rightly enjoy generous tax reliefs, worth over £6bn in 2024. However, a small number of charities are receiving tax relief in ways that were not intended by Parliament. Charity tax rules are being strengthened to improve HMRC’s ability to challenge abusive arrangements in an appropriate and proportionate way. The new charity rules to be included in the forthcoming Finance Bill for legacy giving and attributable income will help ensure a charity uses its tax relieved income for its charitable purposes. The rules are well targeted and so should not deter legitimate donors from leaving a legacy to charity or prevent charities from building a long-term endowment. The updated rule for tainted donations will replace the current purpose test with an outcome test in order to better prevent the abuse of tax reliefs through arrangements designed to give financial advantages to donors in return for their donation. They are not intended to affect genuine charitable giving or penalise honest donors.Updated guidance will be tested with the sector and published prior to the changes taking effect. This will support charities and donors, giving clarity and reassurance around the rules and making it clear that the honest majority of donors and charities will remain unaffected by these reforms.

Whether she plans to increase business rates on (a) airports and (b) airport operators; and if she will make an assessment of the potential impact of such an increase on regional airport (i) viability and (ii) connectivity.

The Valuation Office Agency (VOA) conducts analysis of changes in rateable value to prepare for regular revaluations. The VOA is currently working on a revaluation of all non-domestic properties, which will come into effect on 1 April 2026. For the upcoming 2026 revaluation, as with other revaluations, the VOA is receiving ongoing representations from the airport sector.The Government will confirm the rates for the new multipliers at Budget 2025, taking account of the outcomes of the 2026 revaluation as well as the broader economic and fiscal context.We are fully committed to supporting the aviation industry. The sector is vital to our future as a global trading nation and will play an important role in local economies.

What assessment she has made of the potential merits of (a) reviewing and (b) revising the proposed changes to (i) the definition of attributable income and (ii) charity donation rules during the consultation on the draft Finance Bill 2025-2026.

Charities rightly enjoy generous tax reliefs, worth over £6bn in 2024. However, a small number of charities are receiving tax relief in ways that were not intended by Parliament. Charity tax rules are being strengthened to improve HMRC’s ability to challenge abusive arrangements in an appropriate and proportionate way. The new charity rules to be included in the forthcoming Finance Bill for legacy giving and attributable income will help ensure a charity uses its tax relieved income for its charitable purposes. The rules are well targeted and so should not deter legitimate donors from leaving a legacy to charity or prevent charities from building a long-term endowment. The updated rule for tainted donations will replace the current purpose test with an outcome test in order to better prevent the abuse of tax reliefs through arrangements designed to give financial advantages to donors in return for their donation. They are not intended to affect genuine charitable giving or penalise honest donors.Updated guidance will be tested with the sector and published prior to the changes taking effect. This will support charities and donors, giving clarity and reassurance around the rules and making it clear that the honest majority of donors and charities will remain unaffected by these reforms.