Written questions by Olney.

How many residents have been charged interest on late payments to HMRC in each year since 2015.

We do not hold aggregated data on the total number of individuals who have paid late payment interest.

What estimate her Department has made of the number of a) pubs, b) hotels, c) restaurants, d) indoor leisure and e) night clubs whose business rates bill will i) go up ii) stay the same or iii) decrease from April 2026 as a result of the measures announced in Budget 2025.

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, including those in the hospitality and leisure sectors as they recover from the pandemic. To support with bill increases, at the Budget, the Government announced a support package worth £4.3 billion over the next three years, including protection for 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. This means most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest. For the pubs sector, the increase in rateable values will be 30%, which combined with the loss of the temporary RHL relief would lead to an increase in total bills paid by the sector of 45%. However, due to government intervention, the sector’s total bill will only increase by 4% next year. More broadly, 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, including pubs. These new tax rates are worth nearly £900 million per year, and will benefit over 750,000 properties. The new RHL tax rates replace the temporary RHL relief that has been winding down since Covid. Unlike RHL relief, the new rates are permanent, giving businesses certainty and stability, and there will be no cap, meaning all qualifying properties on high streets across England will benefit.

If she will make an assessment of the potential impact of applying a) a 10p multiplier b) a 15p multiplier or c) the full 20p discount on high street and hospitality businesses; and if she will publish that assessment.

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 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. This means most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest. More broadly, 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 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 new RHL tax rates replace the temporary RHL relief that has been winding down since COVID. Unlike RHL relief, the new rates are permanent, giving businesses certainty and stability, and there will be no cap, meaning all qualifying properties on high streets across England will benefit. The new RHL tax rates will be 5p below the national tax rates. Making the RHL tax rates even lower would have led to a higher tax rate for high-value properties.

What assessment her Department has made of the potential impact of rateable value increases and changes to business rates relief, announced at Budget 2025, on a) vacancy rates on local high streets, b) employment levels, c) businesses closures and d) price levels.

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 as they recover from the pandemic. To support with bill increases, at the Budget, the Government announced a support package worth £4.3 billion over the next three years, including protection for 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. This means most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest. More broadly, 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, including pubs. These new tax rates are worth nearly £900 million per year, and will benefit over 750,000 properties. The new RHL tax rates replace the temporary RHL relief that has been winding down since Covid. Unlike RHL relief, the new rates are permanent, giving businesses certainty and stability, and there will be no cap, meaning all qualifying properties on high streets across England will benefit. 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 assessment she has made of the reasons for the difference in the projected changes in liabilities for (a) pubs and (b) distribution warehouses over the three-year revaluation period after transition.

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 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. This means most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest. Without this support, pubs would have faced a 45% increase in the total bills they pay next year. Because of the support we’ve put in, this falls to just 4%. More broadly, 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 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 RHL multipliers are being funded through a higher rate for high-value properties (those with a RV of £500,000 and above). These high-value properties cover the majority of distribution warehouses, including those used by the online giants. Distribution warehouses will pay around £100 million more in business rates in 2026/27, with this going directly to lower bills for in-person retail, including pubs.

Whether it is her policy to reform the business rates system to support physical businesses against online retailers.

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 permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties, while ensuring that warehouses used by online giants will pay more. These new lower tax rates are worth nearly £900 million per year and will benefit over 750,000 properties. Unlike RHL relief, the new rates are permanent, giving businesses certainty and stability, and there will be no cap, meaning all qualifying properties on high streets across England will benefit. The Government is paying for lower tax rates for RHL through higher rates on the top one per cent of most expensive properties. Large distribution warehouses, such as those used by online giants, will pay around £100m more in 2026/27, with this going directly to lower bills for in-person retail.

Whether it is her policy to use the business rates system to help support high street businesses in the context of their competition with online retailers.

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 permanently lower tax rates for eligible retail, hospitality and leisure (RHL) properties, while ensuring that warehouses used by online giants will pay more. These new tax rates are worth nearly £900 million per year and will benefit over 750,000 properties. Unlike RHL relief, the new rates are permanent, giving businesses certainty and stability, and there will be no cap, meaning all qualifying properties on high streets across England will benefit. The Government is paying for lower tax rates for RHL through higher rates on the top one per cent of most expensive properties. Large distribution warehouses, such as those used by online giants, will pay around £100m more in 2026/27, with this going directly to lower bills for in-person retail.

What assessment she has made of the potential impact of higher rateable values and reduced business rates relief on the number of hospitality closures and empty units on high streets over the next three years.

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 as they recover from the pandemic. To support with bill increases, at the Budget, the Government announced a support package worth £4.3 billion over the next three years, including protection for 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. This means most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest. Without our support, the pub sector as a whole would have faced a 45% increase in the total bills they pay next year. Because of the support we’ve put in place, this has fallen to just 4%. More broadly, the Government is delivering a long overdue reform to rebalance the business rates system and support the high street, as promised in our manifesto. We are 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, including those on the high street. The new RHL tax rates replace the temporary RHL relief that has been winding down since Covid. Unlike RHL relief, the new rates are permanent, giving businesses certainty and stability, and there will be no cap, meaning all qualifying properties on high streets across England will benefit. The National Insurance Contributions (NICs) Employment Allowance has been more than doubled to £10,500, ensuring that over half of businesses with National Insurance liabilities, including those in the hospitality sector, will either gain or see no change this year. A Tax Information and Impact Note was published alongside changes to employer NICs.

What information her Department holds on the number of people who use a salary sacrifice scheme.

HMRC does not hold administrative data on the number of employers offering and employees using salary sacrifice schemes. However, estimates based on other information are held. HMRC analysis of the Annual Survey of Hours and Earnings suggests that around 7.7 million employees made salary sacrifice pension contributions in 2024. That analysis is available here: https://www.ons.gov.uk/surveys/informationforbusinesses/businesssurveys/annualsurveyofhoursandearningsashe HMRC’s non-structural tax relief statistics publication sets out the estimated number of participants in the cycle to work scheme and is accessible here:Non-structural tax reliefs - GOV.UK

Whether her Department holds data on the number of employers offering salary sacrifice schemes.

HMRC does not hold administrative data on the number of employers offering and employees using salary sacrifice schemes. However, estimates based on other information are held. HMRC analysis of the Annual Survey of Hours and Earnings suggests that around 7.7 million employees made salary sacrifice pension contributions in 2024. That analysis is available here: https://www.ons.gov.uk/surveys/informationforbusinesses/businesssurveys/annualsurveyofhoursandearningsashe HMRC’s non-structural tax relief statistics publication sets out the estimated number of participants in the cycle to work scheme and is accessible here:Non-structural tax reliefs - GOV.UK

What information her Department holds on the proportion of businesses in the retail, hospitality and leisure sector that will (a) not qualify for retail, hospitality and leisure relief and (b) pay a higher multiplier due to business properties with rateable values above £500,000.

At Autumn Budget 2024, the Government published a Discussion Paper setting out priority areas for business rates reform and invited industry to co-design a fairer business rates system. In summer, the Government will publish an interim report that sets out a clear direction of travel for the business rates system, with further policy detail to follow at Budget 2025. To deliver our manifesto pledge, from April 2026, we intend to introduce permanently lower tax rates for high street retail, hospitality, and leisure (RHL) properties with rateable values (RVs) below £500,000. This permanent tax cut will ensure that RHL businesses benefit from much-needed certainty and support. This tax cut must be sustainably funded, and so we also intend to introduce a higher rate on the most valuable properties from April 2026 - those with RVs of £500,000 and above. This represents less than one per cent of all properties. The Valuation Office Agency (VOA) have published data on properties with RVs above £500,000 based on the previous valuation, broken down by sector online here: https://www.gov.uk/government/publications/non-domestic-rating-property-counts-and-rateable-value-rv-for-properties-in-england-with-rv-over-500000. The VOA also routinely publish data on the whole commercial property stock by sector online here: https://www.gov.uk/government/statistics/non-domestic-rating-stock-of-properties-2024. Every three years, all commercial properties are revalued by the VOA. The 2026 revaluation, which will take effect from April 2026, will update RVs and may, therefore, affect which businesses are within scope of the new higher rate. The revaluation process is ongoing. The VOA are required to publish a draft of all properties’ new RVs this year.The rates for the new business rate multipliers will be set at Budget 2025 so that the Government can take into account the upcoming revaluation outcomes as well as the economic and fiscal context. When the new multipliers are set, HM Treasury intends to publish analysis of the expected effects of the new multiplier arrangements.

What her planned timeline is for the publication of the interim report on business rates.

At Autumn Budget 2024, the Government published a Discussion Paper setting out priority areas for business rates reform and invited industry to co-design a fairer business rates system. In summer, the Government will publish an interim report that sets out a clear direction of travel for the business rates system, with further policy detail to follow at Budget 2025. To deliver our manifesto pledge, from April 2026, we intend to introduce permanently lower tax rates for high street retail, hospitality, and leisure (RHL) properties with rateable values (RVs) below £500,000. This permanent tax cut will ensure that RHL businesses benefit from much-needed certainty and support. This tax cut must be sustainably funded, and so we also intend to introduce a higher rate on the most valuable properties from April 2026 - those with RVs of £500,000 and above. This represents less than one per cent of all properties. The Valuation Office Agency (VOA) have published data on properties with RVs above £500,000 based on the previous valuation, broken down by sector online here: https://www.gov.uk/government/publications/non-domestic-rating-property-counts-and-rateable-value-rv-for-properties-in-england-with-rv-over-500000. The VOA also routinely publish data on the whole commercial property stock by sector online here: https://www.gov.uk/government/statistics/non-domestic-rating-stock-of-properties-2024. Every three years, all commercial properties are revalued by the VOA. The 2026 revaluation, which will take effect from April 2026, will update RVs and may, therefore, affect which businesses are within scope of the new higher rate. The revaluation process is ongoing. The VOA are required to publish a draft of all properties’ new RVs this year.The rates for the new business rate multipliers will be set at Budget 2025 so that the Government can take into account the upcoming revaluation outcomes as well as the economic and fiscal context. When the new multipliers are set, HM Treasury intends to publish analysis of the expected effects of the new multiplier arrangements.

What assessment her Department has made of the potential impact of the planned higher multiplier for properties with rateable values above £500,000, broken down by business sector.

At Autumn Budget 2024, the Government published a Discussion Paper setting out priority areas for business rates reform and invited industry to co-design a fairer business rates system. In summer, the Government will publish an interim report that sets out a clear direction of travel for the business rates system, with further policy detail to follow at Budget 2025. To deliver our manifesto pledge, from April 2026, we intend to introduce permanently lower tax rates for high street retail, hospitality, and leisure (RHL) properties with rateable values (RVs) below £500,000. This permanent tax cut will ensure that RHL businesses benefit from much-needed certainty and support. This tax cut must be sustainably funded, and so we also intend to introduce a higher rate on the most valuable properties from April 2026 - those with RVs of £500,000 and above. This represents less than one per cent of all properties. The Valuation Office Agency (VOA) have published data on properties with RVs above £500,000 based on the previous valuation, broken down by sector online here: https://www.gov.uk/government/publications/non-domestic-rating-property-counts-and-rateable-value-rv-for-properties-in-england-with-rv-over-500000. The VOA also routinely publish data on the whole commercial property stock by sector online here: https://www.gov.uk/government/statistics/non-domestic-rating-stock-of-properties-2024. Every three years, all commercial properties are revalued by the VOA. The 2026 revaluation, which will take effect from April 2026, will update RVs and may, therefore, affect which businesses are within scope of the new higher rate. The revaluation process is ongoing. The VOA are required to publish a draft of all properties’ new RVs this year.The rates for the new business rate multipliers will be set at Budget 2025 so that the Government can take into account the upcoming revaluation outcomes as well as the economic and fiscal context. When the new multipliers are set, HM Treasury intends to publish analysis of the expected effects of the new multiplier arrangements.

If she will make an estimate of the cost to the public purse of increasing the Trading Allowance to £3,000.

The Trading Allowance allows individuals to earn up to £1,000 a year in trading or miscellaneous income tax-free, and this has not changed. The Government is increasing the Income Tax Self-Assessment reporting threshold from £1,000 to £3,000 gross within this parliament. Individuals will still owe tax on anything above £1,000, but if below £3,000 they will be able to report their income through a new HMRC online service rather than Self-Assessment. This will reduce administrative burdens for up to 300,000 traders. The Government must ensure the tax system supports strong public finances whilst targeting support where it is most needed. As with all aspects of the tax system, the Government keeps the taxation of trading income under review. Any decisions on future changes will be taken by the Chancellor in the context of the wider public finances.

What her Department's timetable is for (a) implementing and (b) publishing further information on its policy to bring unused pension funds and death benefits under an individual’s estate for inheritance tax purposes.

Most unused pension funds and death benefits will be included within the value of a person’s estate for inheritance tax purposes from 6 April 2027. A technical consultation was published at Autumn Budget 2024 on the proposal for pension scheme administrators to become liable for reporting and paying any inheritance tax due on pensions. The consultation concluded on 22 January 2025 and the responses are being considered. The Government will publish a response document and draft legislation for these changes later this year.

Whether her Department has set a target for the impact of the Office for Value for Money on Government expenditure in each of the next three financial years.

The Office for Value for Money has two primary roles. First, to provide targeted interventions, working with Treasury and departments, so that value for money governs every decision government makes. Second, to recommend system reforms to ensure any changes support the government’s missions and deliver value for money.The Office for Value for Money will be a time-limited team. Following the conclusion of the Spending Review, the Office will evaluate the effectiveness of systems reforms, and its impact on the wider spending architecture.

How many staff in the Office for Value for Money have a salary over £100,000.

The Office for Value for Money has one member of staff with a salary of over £100,000. This is within the pay range for Senior Civil Service Directors across government.

What estimate her Department has made of the potential impact of the Office for Value for Money on Government expenditure in each of the next three financial years.

The Office for Value for Money has two primary roles. First, to provide targeted interventions, working with Treasury and departments, so that value for money governs every decision government makes. Second, to recommend system reforms to ensure any changes support the government’s missions and deliver value for money.The Office for Value for Money will be a time-limited team. Following the conclusion of the Spending Review, the Office will evaluate the effectiveness of systems reforms, and its impact on the wider spending architecture.

What steps she is taking to support (a) pubs and (b) breweries in (i) Richmond Park constituency and (ii) the United Kingdom.

Pubs make an enormous contribution to our economy and society, and this is recognised in the tax system.    At the Autumn Budget, the Chancellor cut alcohol duty on qualifying draught products – approximately 60% of the alcoholic drinks sold in pubs. This represents an overall reduction in duty bills of over £85m a year and is equivalent to a 1p duty reduction on a typical pint. This reduction increased the relief available on draught products to 13.9%.      The Chancellor also confirmed her intention to introduce permanently lower business rates for high street retail, hospitality, and leisure (RHL) properties, including pubs, from 2026-27, and in the interim extend the current RHL relief for 1-year at 40%, up to a cash cap of £110,000 per business.