Written questions by Green.

What estimate she has made of the number of people subject to the loan charge who will have their cases settled following the independent review of the loan charge.

The Government accepted all but one of the independent review’s recommendations and in some cases we are going further. We are legislating a generous new settlement opportunity that will help those who have not yet settled to do so. Most individuals could see reductions of at least 50% in their outstanding loan charge liabilities, and an estimated 30% of individuals could have these liabilities written off entirely.

What assessment she has made of the effectiveness of the mechanisms available to Parliament to hold HMRC to account for the effectiveness of its safeguarding of public money.

HMRC is subject to the same parliamentary scrutiny mechanisms for its stewardship of public resources as other government departments, as set out in HM Treasury's Managing Public Money guidance, available at https://www.gov.uk/government/publications/managing-public-money. This means the department’s annual report and accounts must be produced in line with the requirements set out by HM Treasury, audited by the Comptroller & Auditor General and laid in Parliament. In addition, HMRC's Accounting Officer is directly accountable to Parliament and regularly appears before the Committee of Public Accounts. HMRC is also subject to departmental scrutiny by the Treasury Committee.

What standards and speed of response she expects from HMRC in providing details of settlements reached with companies to hon. Members.

HMRC have a statutory duty of confidentiality to protect information held about taxpayers, so that such information is not passed to unauthorised parties. HMRC’s ability to disclose information held about taxpayers is restricted by the Commissioners for Revenue and Customs Act 2005 (CRCA). Section 18 of CRCA makes clear that HMRC must not disclose information to anyone, unless they have lawful authority to do so. As such HMRC are unable to provide details of any customers’ tax settlements with MPs.

What assessment she has made of the potential meris of removing the Low-Value Imports rule.

The government is aware of the increasing prevalence of overseas retailers using the low value imports regime and the proposed changes to equivalent regimes made by our international partners. In recognition of this, the Chancellor announced a review of the customs treatment for low value imports in April. Since this announcement, Ministers and officials have engaged a wide range of stakeholders on the impact and operation of these arrangements. The findings from this engagement will help determine our next steps.

What estimate she has made of the potential losses to the exchequer as a result of sales made on online market places by companies which trade only for a short period then are closed before VAT arrears can be recovered.

HMRC do not have an estimate of the losses arising as a result of sales made on online marketplaces by companies which trade only for a short period then are closed before VAT arrears can be recovered.

What assessment she has made of the potential merits of reviewing the framework for Postponed VAT Accounting to ensure that PVA is not available to companies which have no trading history or security in UK.

Postponed VAT accounting provides significant support for businesses, helping to manage cash flow and facilitate imports. HMRC undertakes regular work to ensure compliance with the rules around postponed VAT accounting.

Whether she has made an assessment of the potential merits of introducing VAT exemptions on zero-emission boilers.

The Government is committed to improving the quality and sustainability of our housing stock, through improvements such as low carbon heating, insulation, solar panels, and batteries. Zero-emission boilers are a type of heat battery. Installations of qualifying energy-saving materials (ESMs) in residential accommodation and buildings used solely for a charitable purpose benefit from a temporary VAT zero rate until March 2027, after which they will revert to the reduced rate of VAT at five per cent. Decisions on tax policy are taken by the Chancellor and are considered as part of the Budget process.

What assessment she has made of the potential impact of changes to business property relief on family-owned property development companies.

The Government published information about the reforms to business property relief at www.gov.uk/government/publications/agricultural-property-relief-and-business-property-relief-reforms.It is expected that up to around 2,000 estates will be affected by the changes to APR and BPR in 2026-27, with around half of those being claims that involve AIM shares.BPR is not available to businesses consisting wholly or mainly of dealing in land or buildings. Whether or not a particular property development company will qualify for relief depends on the nature of the business.In accordance with standard practice, a tax information and impact note will be published alongside the draft legislation before the relevant Finance Bill.

If she will make an assessment of the potential merits of allowing parents to retrospectively claim National Insurance credits if they were eligible for child benefit but did not claim them.

The Government keeps all tax policy under review.

What steps she is taking to ensure effective enforcement of the UK's financial sanctions regime for UK companies suspected of breaching sanctions on Russian oil.

The action taken by the UK and its Coalition partners to limit Russian energy revenues is having a significant impact, with data from Russia’s Ministry of Finance showing there was a 30% reduction in Russian government tax revenues from oil in 2023 compared to 2022.HM Treasury’s Office of Financial Sanctions Implementation (OFSI) is the authority responsible for implementing financial sanctions and the Oil Price Cap. OFSI takes a proactive enforcement approach based on its enhanced intelligence and monitoring capabilities, and is currently undertaking a number of investigations into suspected breaches of the price cap, using powers under the Sanctions and Anti Money Laundering Act (SAMLA) to request information and working closely with our international partners in the G7+ Oil Price Cap Coalition.Industry compliance is further strengthened through guidance and alerts, for example the compliance and enforcement alert issued in February 2024 on the Oil Price Cap, which highlighted to industry red flags for sanctions evasion.Enforcement outcomes are never immediate, as complex investigations, including following due process, take time. The length of OFSI’s investigation process is consistent with international standards. OFSI assesses every instance of reported non-compliance and takes action in all cases where it is appropriate to do so. This was demonstrated by OFSI’s penalty against the British company Integral Concierge Services Limited on 27 September, for committing serious breaches of UK sanctions imposed as a result of Russia’s illegal invasion of Ukraine in 2022.The UK has also taken action directly targeting shadow fleet vessels and entities that seek to undermine UK sanctions and facilitate the trade and transportation of Russian oil and oil products.

If she will make it her policy to reduce beer duty in line with cider.

Alcohol duties collectively raise over £12bn a year, helping to fund vital public services and addressing the harms caused to society and public health by excessive or irresponsible drinking.Under the recent alcohol duty reforms, there remains a small number of disparities for products between 3.5 per cent and 8.5 per cent ABV, owing to concerns about the impact on the cider industry at the time of the reforms.The Government is closely monitoring the impact of the recent reforms and rates that took effect on 1 August 2023, and the Chancellor has confirmed that she will set out plans for tax – as well as spending and borrowing – in the usual way at the Budget on 30 October.