Written questions by Lowe.

Whether she has considered freezing rateable values for small businesses at 2023 levels pending a full review of the business rates system.

The Government is delivering a long overdue reform to rebalance the business rates system and support the high street, as promised in our manifesto. The Government is doing this by introducing new permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties. These new tax rates are worth nearly £900 million per year and will benefit over 750,000 properties. The Government is also supporting small businesses to grow. At Budget, the Government announced the extension of Small Business Rates Relief (SBRR) so that businesses opening second premises can retain their SBRR for three years, tripling the current allowance. The Government also published a Call for Evidence at Budget which explores how reform of the business rates system can be used to incentivise investment. This Call for Evidence builds on the findings set out in the Transforming Business Rates: Interim Report, which was based on written evidence from 141 stakeholders and engagement with 230 organisations. Any reforms taken forward will be phased over the course of the Parliament.

What consideration has been given to increasing permanent business rates relief for small and community-facing businesses.

The Government is delivering a long overdue reform to rebalance the business rates system and support the high street, as promised in our manifesto. The Government is doing this by introducing new permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties. These new tax rates are worth nearly £900 million per year and will benefit over 750,000 properties. The Government is also supporting small businesses to grow. At Budget, the Government announced the extension of Small Business Rates Relief (SBRR) so that businesses opening second premises can retain their SBRR for three years, tripling the current allowance. The Government also published a Call for Evidence at Budget which explores how reform of the business rates system can be used to incentivise investment. This Call for Evidence builds on the findings set out in the Transforming Business Rates: Interim Report, which was based on written evidence from 141 stakeholders and engagement with 230 organisations. Any reforms taken forward will be phased over the course of the Parliament.

What analysis has been conducted on the potential impact of business rates levels on commercial vacancy rates.

Empty Property Relief (EPR) operates by providing owners of empty non-domestic properties with 100% relief for the first 3 months (or 6 months for industrial properties) after a property becomes empty. If the property remains empty once the relief period ends, the owner must pay the property’s full business rates liability. At Budget, the Government published a Call for Evidence at Budget which focuses on how reform of the business rates system can be used to incentivise and secure more investment by Britain’s businesses. This Call for Evidence builds on the findings of the Transforming Business Rates: Discussion Paper and asks stakeholders for more detailed evidence on how the business rates system influences investment decisions. The Call for Evidence published at Budget seeks further evidence on the role business rates and reliefs play in investment, including Empty Property Relief.

What discussions she has had with the Secretary of State for Housing, Communities and Local Government on the potential impacts of the April revaluation on town centres.

The amount of business rates paid on each property is based on the rateable value of the property, assessed by the Valuation Office Agency (VOA), and the multiplier values, which are set by the Government. Rateable values are re-assessed every three years. Revaluations ensure that the rateable values of properties (i.e. the tax base) remain in line with market changes, and that the tax rates adjust to reflect changes in the tax base. At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since Covid, which has led to significant increases in rateable values for some properties. To support with bill increases, at the Budget, the Government introduced a support package worth £4.3 billion over the next three years, including to protect ratepayers seeing their bills increase because of the revaluation. As a result, over half of ratepayers will see no bill increases, including 23% seeing their bills go down. Government support also means that most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest.

What proportion of commercial properties she estimates will see an increase in rateable value following the forthcoming revaluation.

The amount of business rates paid on each property is based on the rateable value of the property, assessed by the Valuation Office Agency (VOA), and the multiplier values, which are set by the Government. Rateable values are re-assessed every three years. Revaluations ensure that the rateable values of properties (i.e. the tax base) remain in line with market changes, and that the tax rates adjust to reflect changes in the tax base. At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since Covid, which has led to significant increases in rateable values for some properties. To support with bill increases, at the Budget, the Government introduced a support package worth £4.3 billion over the next three years, including to protect ratepayers seeing their bills increase because of the revaluation. As a result, over half of ratepayers will see no bill increases, including 23% seeing their bills go down. Government support also means that most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest.

What estimate she has made of the potential impact of business rates liabilities on the number of business closures since the last revaluation.

The amount of business rates paid on each property is based on the rateable value of the property, assessed by the Valuation Office Agency (VOA), and the multiplier values, which are set by the Government. Rateable values are re-assessed every three years. Revaluations ensure that the rateable values of properties (i.e. the tax base) remain in line with market changes, and that the tax rates adjust to reflect changes in the tax base. At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since Covid, which has led to significant increases in rateable values for some properties. To support with bill increases, at the Budget, the Government introduced a support package worth £4.3 billion over the next three years, including to protect ratepayers seeing their bills increase because of the revaluation. As a result, over half of ratepayers will see no bill increases, including 23% seeing their bills go down. Government support also means that most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest.

Whether transitional relief arrangements will fully offset increases in business rates for small businesses following the April revaluation.

The amount of business rates paid on each property is based on the rateable value of the property, assessed by the Valuation Office Agency (VOA), and the multiplier values, which are set by the Government. Rateable values are re-assessed every three years. Revaluations ensure that the rateable values of properties (i.e. the tax base) remain in line with market changes, and that the tax rates adjust to reflect changes in the tax base. At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since Covid, which has led to significant increases in rateable values for some properties. To support with bill increases, at the Budget, the Government introduced a support package worth £4.3 billion over the next three years, including to protect ratepayers seeing their bills increase because of the revaluation. As a result, over half of ratepayers will see no bill increases, including 23% seeing their bills go down. Government support also means that most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest.

What assessment she has made of the potential impact of the April 2026 business rates revaluation on small and medium-sized enterprises operating from physical premises.

The amount of business rates paid on each property is based on the rateable value of the property, assessed by the Valuation Office Agency (VOA), and the multiplier values, which are set by the Government. Rateable values are re-assessed every three years. Revaluations ensure that the rateable values of properties (i.e. the tax base) remain in line with market changes, and that the tax rates adjust to reflect changes in the tax base. At the Budget, the VOA announced updated property values from the 2026 revaluation. This revaluation is the first since Covid, which has led to significant increases in rateable values for some properties. To support with bill increases, at the Budget, the Government introduced a support package worth £4.3 billion over the next three years, including to protect ratepayers seeing their bills increase because of the revaluation. As a result, over half of ratepayers will see no bill increases, including 23% seeing their bills go down. Government support also means that most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest.

What estimate HM Treasury has made of total annual tax receipts generated by economic activity in Hemsby, Norfolk, including (a) income tax, (b) National Insurance contributions, (c) VAT, and (d) business rates.

HM Revenue and Customs has not made estimate of total annual tax receipts generated by economic, employment or tourism related activity in Hemsby, Norfolk.

What estimate has been made of the annual VAT revenue generated by tourism-related activity in Hemsby, including holiday accommodation, food and drink and local services.

HM Revenue and Customs has not made estimate of total annual tax receipts generated by economic, employment or tourism related activity in Hemsby, Norfolk.

What estimate has been made of the annual income tax and National Insurance contributions generated by employment directly and indirectly supported by the Hemsby tourism economy.

HM Revenue and Customs has not made estimate of total annual tax receipts generated by economic, employment or tourism related activity in Hemsby, Norfolk.

For the total spend on (i) LinkedIn membership fees (ii) other subscriptions by her Department in the last financial year.

In financial year 2024/25, HM Treasury spent £16,103.50 on a LinkedIn contract as part of the department’s advertisements of external job vacancies. There was no other HM Treasury spend on other LinkedIn fees or subscriptions.

How many staff in their Department have been on mental health leave for six months or more; and for what reason.

We currently have fewer than 5 staff on leave for six months or more for mental health related sickness absence. We do not reveal the medical details for individual ill health.

How many telephone operators work on the HMRC self-assessment line by the nationality of those operators.

HMRC does not have information readily available identifying the nationality of staff working on specific telephone enquiry lines. Obtaining this information would require a manual process which would exceed the cost threshold for answering parliamentary questions.

How many telephone operators work on the HMRC employers general enquiries line by the nationality of those operators.

HMRC does not have information readily available identifying the nationality of staff working on specific telephone enquiry lines. Obtaining this information would require a manual process which would exceed the cost threshold for answering parliamentary questions.

If she will implement a review of HMRC helplines to (i) lower hold times and (ii) improve customer service.

Improving day-to-day performance is a key priority for HMRC.In 2024-25, HMRC handled 71.5% of adviser attempts across their helplines and had an average call answer time of 18 minutes 38 seconds. So far this year (April –September 2025), they have handled 83.8% of adviser attempts and call wait times have decreased to 13 minutes 30 seconds. HMRC are taking steps to make sure more of their services are digital, so customers can self-serve online. HMRC online services and the HMRC app are convenient to access and receive high customer satisfaction ratings. As more people use HMRC online services, advisers are freed up to support those with more complex queries and those who are digitally excluded. The below table provides details of abandoned calls on the Self Assessment helpline over the past five years. Abandoned calls refers to calls that reach the queue for the helpline and the customer hangs up before their call is answered. Customers may hang up before their call is answered for a number of reasons – for example, they may have had their query answered by HMRC’s recorded messages, they may have found the information they require online or they may have decided to call back another time. So far in 2025-26, there have been 192,659 abandoned calls on the SA helpline (8.8% of overall calls) Financial yearNumber of abandoned calls on the Self Assessment helplinePercentage of abandoned calls as a proportion of overall calls on the Self Assessment helpline2020-21611,54411.2%2021-22689,00714.4%2022-231,144,13520.3%2023-24704,54616.8%2024-25523,64511.1%2025-26 – Year to date192,6598.8%

Pursuant to the Answer of 5 November 2025 to Question 86041 on Revenue and Customs: Telephone Services, how many and what proportion of calls to the HMRC self-assessment line dropped in each of the last five years.

Improving day-to-day performance is a key priority for HMRC.In 2024-25, HMRC handled 71.5% of adviser attempts across their helplines and had an average call answer time of 18 minutes 38 seconds. So far this year (April –September 2025), they have handled 83.8% of adviser attempts and call wait times have decreased to 13 minutes 30 seconds. HMRC are taking steps to make sure more of their services are digital, so customers can self-serve online. HMRC online services and the HMRC app are convenient to access and receive high customer satisfaction ratings. As more people use HMRC online services, advisers are freed up to support those with more complex queries and those who are digitally excluded. The below table provides details of abandoned calls on the Self Assessment helpline over the past five years. Abandoned calls refers to calls that reach the queue for the helpline and the customer hangs up before their call is answered. Customers may hang up before their call is answered for a number of reasons – for example, they may have had their query answered by HMRC’s recorded messages, they may have found the information they require online or they may have decided to call back another time. So far in 2025-26, there have been 192,659 abandoned calls on the SA helpline (8.8% of overall calls) Financial yearNumber of abandoned calls on the Self Assessment helplinePercentage of abandoned calls as a proportion of overall calls on the Self Assessment helpline2020-21611,54411.2%2021-22689,00714.4%2022-231,144,13520.3%2023-24704,54616.8%2024-25523,64511.1%2025-26 – Year to date192,6598.8%

What estimate she has made of how much money was sent abroad in remittance payments in 2024 by destination country.

The Treasury does not collect or report data on the flow of remittances out of the UK and has not under previous governments.

Whether her Department has made an estimate of annual tax loss from untaxed remittances sent abroad by non-UK nationals.

The UK imposes taxes based on individual’s residence status. Individuals who are resident in the UK are typically taxable on their income and gains that arise worldwide. Remitting funds outside of the UK is not generally considered to be a chargeable event for individuals. It should also be noted that funds being remitted will often have already been subject to UK tax, such as income tax, if funded from earnings.

What estimate she has made of the administrative cost of collecting Inheritance Tax as a proportion of total revenue.

The figure for the cost of collecting Inheritance Tax (pence per pound collected) for 2024/25 is 0.78. This means as a proportion of total Inheritance Tax revenue, the administrative cost of collecting Inheritance Tax was 0.78% in that year.