Every parliamentary written question tabled by Sammy Wilson this session, with the full answer and department. Back to the MP page.
Showing 1–20 of 21 · Treasury
Did the Northern Ireland Executive receive a Barnett consequential payment as a result of the £42.3 million top-up to the English apprenticeship budget for the year 2025/2026.
The Barnett formula was applied in the normal way to changes in the English apprenticeships budget at Main Estimates 2025/26 and at Budget 2025, and the resulting consequentials were added to the Northern Ireland Executive’s existing block grant.
What assessment she has made of the potential impact of not including refined products within the Carbon Border Adjustment Mechanism from January 2028.
The government recognises the role that refineries play in energy security and the UK’s industrial base. The Government published a call for evidence (https://www.gov.uk/government/calls-for-evidence/future-of-the-uk-downstream-oil-sector/future-of-the-uk-downstream-oil-sector-call-for-evidence) on the future of the fuel sector on 23rd February 2026 in order to help understand the current state of the refining sector. Following a strategic and technical assessment by HMG, it has been decided not to expand the Carbon Border Adjustment Mechanism (CBAM) to refined oil products in January 2028. We are continuing to work with the sector to assess the options and case for expanding CBAM to refined oil products at a later date.
Whether her Department has made an assessment of the potential impact of including refined products in the Carbon Border Adjustment Mechanism on the the level of economic growth.
The government recognises the role that refineries play in energy security and the UK’s industrial base. The Government published a call for evidence (https://www.gov.uk/government/calls-for-evidence/future-of-the-uk-downstream-oil-sector/future-of-the-uk-downstream-oil-sector-call-for-evidence) on the future of the fuel sector on 23rd February 2026 in order to help understand the current state of the refining sector. Following a strategic and technical assessment by HMG, it has been decided not to expand the Carbon Border Adjustment Mechanism (CBAM) to refined oil products in January 2028. We are continuing to work with the sector to assess the options and case for expanding CBAM to refined oil products at a later date.
Whether she plans to include refineries in the Carbon Border Adjustment Mechanism from January 2028.
As announced at Budget 2025, the government is considering the feasibility and impacts of including refined products in the Carbon Border Adjustment Mechanism (CBAM) in future. The government recognises the role that refineries play in energy security and the UK’s industrial base. The Government published a call for evidence (https://www.gov.uk/government/calls-for-evidence/future-of-the-uk-downstream-oil-sector/future-of-the-uk-downstream-oil-sector-call-for-evidence) on the future of the fuel sector on 23rd February 2026 in order to help understand the current state of the refining sector.
What assessment she has made of the potential impact of the refining sector not being included in the Carbon Border Adjustment Mechanism or a similar support measure on trends in the level of growth of that sector.
The Government recognises the role that refineries play in energy security and the UK’s industrial base. The Government published a call for evidence (https://www.gov.uk/government/calls-for-evidence/future-of-the-uk-downstream-oil-sector/future-of-the-uk-downstream-oil-sector-call-for-evidence) on the future of the fuel sector on 23rd February 2026 in order to help understand the current state of the refining sector. As announced at Budget 2025, the government is considering the feasibility and impacts of including refined products in the Carbon Border Adjustment Mechanism (CBAM) in future.
What assessment she has made of the potential impact of the Remote Gaming Duty tax on reducing gambling related harm.
At Budget 2025, the government announced a package of changes to gambling duties which will raise over £1 billion per year to support the public finances and forms part of our ambition to create a fair, modern and sustainable tax system. Evidence shows that online slots and casino games have much higher proportions of problem gamblers. In recognition of this associated level of harm, the rate for Remote Gaming Duty will increase from 21% to 40% on 1 April 2026. The objective is to reduce the incentive for gambling operators to invest in or push people towards these more harmful forms of gambling.
What progress she has made on considering the feasibility and impact of including refined products in the Carbon Border Adjustment Mechanism.
As announced at Budget 2025, the government is considering the feasibility and impacts of including refined products in the Carbon Border Adjustment Mechanism (CBAM) in future. The government recognises that refineries play a role in energy security and the UK’s industrial base. Government Ministers are holding a roundtable with the refining sector this month and will also publish a call for evidence on the fuel sector shortly.
Whether her Department plans to include the UK oil refining sector in the scope of the UK Carbon Border Adjustment Mechanism.
As announced at Budget 2025, the government is considering the feasibility and impacts of including refined products in the Carbon Border Adjustment Mechanism (CBAM) in future. The government recognises that refineries play a role in energy security and the UK’s industrial base. Government Ministers are holding a roundtable with the refining sector this month and will also publish a call for evidence on the fuel sector shortly.
What assessment she has made of the impact of current fuel duty rates on the road freight and logistics sector; and whether her Department plans to bring forward measures to reduce transport costs.
At Budget 2025, the Government announced continued support for people and businesses by extending the temporary 5p fuel duty cut until the end of August 2026. Rates will then gradually return to previous levels. The planned increase in line with inflation for 2026-27 will not take place, with the government increasing fuel duty rates in line with RPI from April 2027. This will save the average van driver £100 next year compared to previous plans, and the average HGV driver more than £800. The Government considers the impact of fuel duty on the economy, including households and businesses, with decisions on rates made at fiscal events.
What recent estimate she has made of the contribution of fuel duty to inflation and the cost of living; and whether she will review current rates in the context of wider price pressures.
Pump prices are at their lowest levels since 2021, before Russia’s illegal invasion of Ukraine led to soaring prices and the introduction of a temporary 5p cut in fuel duty. At Budget 2025, the Government therefore announced continued support for people and businesses by extending the temporary 5p fuel duty cut until the end of August 2026. Rates will then gradually return to early 2022 levels. The planned increase in line with inflation for 2026-27 will not take place, with the government uprating fuel duty rates by RPI from April 2027. This will save the average car driver £49 next year compared to previous plans. The Office for Budget Responsibility (OBR) set out the impact of policy measures on inflation in its Autumn Budget 2025 forecast, including fuel duty policy. The OBR forecast the fuel duty freeze extension will reduce CPI inflation by 0.13 percentage points in 2026/27. The Chancellor asked departments to prioritise reducing inflation when developing policies for the Budget, ensuring decisions support stability and long-term growth. Considering all policies, including the impact of the fuel duty decision, the OBR expect Budget measures to reduce CPI inflation by 0.4 percentage points in 2026/27.The Government considers the impact of fuel duty on the economy, including households and businesses, with decisions on rates made at fiscal events.
What estimate her Department has made of the (a) VAT and (b) customs duty lost as a result of (i) undervaluation and (ii) misclassification of (A) imported off-road motorcycles and (B) related parts in each of the last five years.
HMRC estimates the size of the tax gap, which is the difference between the amount of tax that should, in theory, be paid to HMRC, and what is actually paid. The tax gap statistics and details of the estimate methodologies are published annually and are available at: Measuring tax gaps 2025 edition: tax gap estimates for 2023 to 2024 - GOV.UK Estimates of the revenues lost from (i) undervaluation and (ii) misclassification of (A) imported off-road motorcycles and (B) related parts in each of the last five years are not available as the methodologies used in assessing the tax gap do not allow estimates to be made at such a granular level.
Whether she has made an assessment of the effectiveness of HMRC's approach to preventing (a) VAT and (b) duty evasion in the off-road motorcycle industry.
HMRC collected a record £858.9 billion in taxes in 2024/25, an increase of 3.7% from the year before, which included £171.0 billion in VAT. HMRC has a strong track record in tackling all kinds of non-compliance. HMRC takes a risk-based and intelligence-led approach to enforcement and is continuously developing its capabilities to target and tackle all types of non-compliance. Assessments of the effectiveness of HMRC’s approach to prevent VAT and duty evasion are not available at that level of granularity.
What progress has been made on the Loan Charge Review.
The independent review of the Loan Charge is ongoing and will report in the summer. The Government will respond to the review by Autumn Budget 2025.
Whether she considered including the (a) role and (b) conduct of HMRC within the remit of the Independent Review of the Loan Charge.
The Government has commissioned an independent review of the Loan Charge to help bring the matter to a close for those affected whilst ensuring fairness for all taxpayers. The Government does not think it is right for people affected by the Loan Charge to have to wait years for any progress on bringing this matter to a close for them and has therefore ensured that the review has a focused remit, allowing it to report by this summer. The Government will respond by Autumn Budget 2025.
For what reason people who have settled have been excluded from the review into Loan Charge settlements.
The Government believes the review must bring the Loan Charge to a close for those people who still owe substantial amounts of money but can see no way to resolve their debtsThe Government is committed to tackling promoters of tax avoidance and is currently consulting on a package of measures, powers and sanctions to facilitate swifter and stronger action against those who own or control promoter organisations. Further options are under consultation targeting those tax advisors and legal professionals behind avoidance schemes.
If she will make an assessment of the potential merits of conducting a review into the adequacy of the system of (a) oversight and (b) accountability of HMRC.
I have overall ministerial responsibility for HMRC and have chaired its Board since September 2024. HMRC is headed by a body of Commissioners, appointed by the Crown, who are required to publish a Charter of Standards of behaviours and values for how they will deal with taxpayers and report on performance against these standards annually. Taxpayers can challenge HMRC’s decisions in the specialist tax tribunal or through the civil courts. Senior HMRC officials are also accountable to parliament and regularly give evidence to the Treasury and Public Accounts committees.I have set priorities for HMRC to close the tax gap, improve day to day performance and the overall customer experience, and reform and modernise the UK tax and customs system. These are hardwired into the Department’s business plan, and we will be setting out more detail about how we will transform to deliver these priorities in a Transformation Roadmap.
For what reason she has ruled out scheme promoters paying a proportion of Loan Charge liabilities.
The Government believes the review must bring the Loan Charge to a close for those people who still owe substantial amounts of money but can see no way to resolve their debtsThe Government is committed to tackling promoters of tax avoidance and is currently consulting on a package of measures, powers and sanctions to facilitate swifter and stronger action against those who own or control promoter organisations. Further options are under consultation targeting those tax advisors and legal professionals behind avoidance schemes.
Whether she has made an assessment of the potential merits of making the (a) marketing and (b) operation of disguised remuneration schemes a criminal offence.
The promotion or operation of mass marketed tax avoidance schemes is not, in or of itself, a criminal offence, unless the promoter is acting in breach of an HM Revenue and Customs Stop Notice.The Government is committed to tackling tax avoidance and is consulting on a package of measures, including potential new criminal powers, to facilitate swifter and stronger action against those who own or control promoter organisations.
What assessment she has made of the potential role of recruitment companies in the use of disguised remuneration tax avoidance schemes.
The Government is committed to tackling tax avoidance and is consulting on a package of measures, including potential new criminal sanctions, to facilitate swifter and stronger action against those who own or control promoter organisations.The Government also announced action at 2024 Autumn Budget to tackle tax avoidance by umbrella companies. Legislation, effective from April 2026, will be introduced to make recruitment agencies using umbrella companies legally responsible for accounting for PAYE on workers’ pay. Where there is no agency in the supply chain, this responsibility will fall to the end client. This along with the measures on promoters will help prevent disguised remuneration in the future.
What assessment she has made of the potential role of chartered accountants in the use of disguised remuneration tax avoidance schemes.
The Government is committed to tackling tax avoidance and is consulting on a package of measures, including potential new criminal sanctions, to facilitate swifter and stronger action against those who own or control promoter organisations.The Government also announced action at 2024 Autumn Budget to tackle tax avoidance by umbrella companies. Legislation, effective from April 2026, will be introduced to make recruitment agencies using umbrella companies legally responsible for accounting for PAYE on workers’ pay. Where there is no agency in the supply chain, this responsibility will fall to the end client. This along with the measures on promoters will help prevent disguised remuneration in the future.