Written questions by Braverman.

Whether her Department has considered aligning motorcycle Vehicle Excise Duty with the weight‑based approach proposed for other vehicle categories in the eVED consultation.

Awaiting answer.

What assessment her Department has made of the effectiveness of calculating motorcycle Vehicle Excise Duty on the basis of engine size.

Awaiting answer.

What steps her Department is taking to ensure that the views of motorcyclists are fully considered in the development of a consistent Vehicle Excise Duty system.

Awaiting answer.

What comparative assessment she has made of road wear caused by (a) motorcycles and (b) other vehicle types; and whether she plans to update future VED banding.

Awaiting answer.

What assessment she has made of the reasons for the customs delays affecting the export consignments from Magload Ltd with (a) DHL tracking number 6480575743 and (b) UPS tracking number 1ZE461190495384661; and whether she plans to take steps to ensure these consignments are reviewed and processed.

Information relating to identifiable taxpayers is protected by taxpayer confidentiality under the Commissioners for Revenue and Customs Act 2005, and HMRC is therefore unable to disclose it. HMRC does not provide specific details regarding checks as to do so could undermine compliance activity. HMRC takes a risk-based and intelligence-led approach to customs enforcement. HMRC understands the importance of consumers receiving their consignments on time and has robust procedures alongside Border Force to help maintain the flow, whilst ensuring risks are managed.

Whether HMRC has identified any outstanding documentation, compliance concerns, or risk‑based triggers relating to the export consignments from Magload Ltd with (a) DHL tracking number 6480575743 and (b) UPS tracking number 1ZE461190495384661.

Information relating to identifiable taxpayers is protected by taxpayer confidentiality under the Commissioners for Revenue and Customs Act 2005, and HMRC is therefore unable to disclose it. HMRC does not provide specific details regarding checks as to do so could undermine compliance activity. HMRC takes a risk-based and intelligence-led approach to customs enforcement. HMRC understands the importance of consumers receiving their consignments on time and has robust procedures alongside Border Force to help maintain the flow, whilst ensuring risks are managed.

If she will take steps to reduce the time taken for consignments accompanied by valid Export Control Joint Unit licences to clear the border.

In May 2025 HMRC published a research report which explored the impact of border checks with around 35 traders and intermediaries. Businesses reported that moving goods across the border was generally a smooth process. The report found that documentary checks are the most frequent and least disruptive, and are often resolved within 2 hours. Clearance may take longer for strategic exports or for physical checks, which occur less often. HMRC is committed to reducing export delays while meeting international obligations. HMRC provides clear guidance and direct support to help businesses navigate export controls, whilst applying risk-based checks to minimise disruption for legitimate trade. HMRC works closely with Border Force and industry partners to improve processes, introducing digital solutions, and offer training and self-assessment tools to support compliance. The Export Control Joint Unit (ECJU) offers a service for exporters who wish to check whether there are concerns about the consignee or end-user of the goods. Traders may wish to consider using this service before the goods are shipped.

Whether her Department has made an assessment of the potential impact of the time taken for export inspections on UK exporters, international competitiveness, customer confidence and business survival.

In May 2025 HMRC published a research report which explored the impact of border checks with around 35 traders and intermediaries. Businesses reported that moving goods across the border was generally a smooth process. The report found that documentary checks are the most frequent and least disruptive, and are often resolved within 2 hours. Clearance may take longer for strategic exports or for physical checks, which occur less often. HMRC is committed to reducing export delays while meeting international obligations. HMRC provides clear guidance and direct support to help businesses navigate export controls, whilst applying risk-based checks to minimise disruption for legitimate trade. HMRC works closely with Border Force and industry partners to improve processes, introducing digital solutions, and offer training and self-assessment tools to support compliance. The Export Control Joint Unit (ECJU) offers a service for exporters who wish to check whether there are concerns about the consignee or end-user of the goods. Traders may wish to consider using this service before the goods are shipped.

What the average processing time is for export consignments subject to additional checks by HMRC and Border Force; and what steps her Department is taking to reduce backlogs for compliant exporters.

In May 2025 HMRC published a research report which explored the impact of border checks with around 35 traders and intermediaries. Businesses reported that moving goods across the border was generally a smooth process. The report found that documentary checks are the most frequent and least disruptive, and are often resolved within 2 hours. Clearance may take longer for strategic exports or for physical checks, which occur less often. HMRC is committed to reducing export delays while meeting international obligations. HMRC provides clear guidance and direct support to help businesses navigate export controls, whilst applying risk-based checks to minimise disruption for legitimate trade. HMRC works closely with Border Force and industry partners to improve processes, introducing digital solutions, and offer training and self-assessment tools to support compliance. The Export Control Joint Unit (ECJU) offers a service for exporters who wish to check whether there are concerns about the consignee or end-user of the goods. Traders may wish to consider using this service before the goods are shipped.

Whether her Department plans to take steps to amend the VAT threshold structure to support small employers in the (a) hospitality and (b) personal care sector.

With a VAT registration threshold of £90,000, the UK’s threshold is higher than any EU country and the joint highest in the OECD. The Government’s approach to the VAT threshold aims to balance potential impacts on small businesses, including their growth and financial sustainability, the economy as a whole, and tax revenues.

What assessment she has made of the impact of the VAT threshold on small businesses with turnover between £90,000 and £150,000; and if she will make it her policy to introduce a staggered VAT model to reduce disincentives to growth.

With a VAT registration threshold of £90,000, the UK’s threshold is higher than any EU country and the joint highest in the OECD. The Government’s approach to the VAT threshold aims to balance potential impacts on small businesses, including their growth and financial sustainability, the economy as a whole, and tax revenues.

If she will make an estimate of the number of small businesses that have limited their (a) turnover and (b) expansion plans to avoid exceeding the VAT threshold.

With a VAT registration threshold of £90,000, the UK’s threshold is higher than any EU country and the joint highest in the OECD. The Government’s approach to the VAT threshold aims to balance potential impacts on small businesses, including their growth and financial sustainability, the economy as a whole, and tax revenues.

Whether she will assess the potential merits of only applying VAT to turnover above £90,000 for small businesses.

With a VAT registration threshold of £90,000, the UK’s threshold is higher than any EU country and the joint highest in the OECD. The Government’s approach to the VAT threshold aims to balance potential impacts on small businesses, including their growth and financial sustainability, the economy as a whole, and tax revenues.

Whether her Department plans to review the (a) scope and (b) application of Agricultural Property Relief in the context of the requirements of modern farming.

Ministers from several Government departments have met with various representative organisations to discuss the reforms to agricultural property relief and business property relief. These discussions have involved the National Farmers’ Union, the Tenant Farmers’ Association, the Country Land and Business Association, the Central Association of Agricultural Valuers, the Ulster Farmers’ Union, NFU Cymru, NFU Scotland and the Farmers’ Union of Wales. The Government believes its reforms to agricultural property relief and business property relief from 6 April 2026 get the balance right between supporting farms and businesses, and fixing the public finances. The reforms reduce the inheritance tax advantages available to owners of agricultural and business assets, but still mean those assets will be taxed at a much lower effective rate than most other assets. Despite a tough fiscal context, the Government will maintain very significant levels of relief from inheritance tax beyond what is available to others and compared to the position before 1992. Where inheritance tax is due, those liable for a charge can pay any liability on the relevant assets over 10 annual instalments, interest-free. The Government has set out that the reforms are expected to result in up to 520 estates across the UK claiming agricultural property relief, including those also claiming business property relief, paying more inheritance tax in 2026-27. Almost three-quarters of estates claiming agricultural property relief, including those that also claim for business property relief, will not pay any more tax as a result of the changes in 2026-27, based on the latest available data. The recent report by the independent Centre for the Analysis of Taxation (CenTax) supports the Government’s analysis of these reforms, including the number of estates affected in 2026-27, and concludes that half of these estates will see an increase in their effective inheritance tax rate of less than 5 percentage points, and almost 90 per cent of these estates could pay their entire inheritance tax bill out of non-farm assets. The Government published a tax information and impact note on 21 July 2025 and this is available at www.gov.uk/government/publications/reforms-to-agricultural-property-relief-and-business-property-relief/agricultural-property-relief-and-business-property-relief-reforms. The Government will invest more than £2.7 billion a year in sustainable farming and nature recovery from 2026-27 until 2028-29. This includes the largest financial investment into nature-friendly farming ever.

What assessment her Department has made of the potential impact of inheritance tax on the viability of intergenerational farming businesses.

Ministers from several Government departments have met with various representative organisations to discuss the reforms to agricultural property relief and business property relief. These discussions have involved the National Farmers’ Union, the Tenant Farmers’ Association, the Country Land and Business Association, the Central Association of Agricultural Valuers, the Ulster Farmers’ Union, NFU Cymru, NFU Scotland and the Farmers’ Union of Wales. The Government believes its reforms to agricultural property relief and business property relief from 6 April 2026 get the balance right between supporting farms and businesses, and fixing the public finances. The reforms reduce the inheritance tax advantages available to owners of agricultural and business assets, but still mean those assets will be taxed at a much lower effective rate than most other assets. Despite a tough fiscal context, the Government will maintain very significant levels of relief from inheritance tax beyond what is available to others and compared to the position before 1992. Where inheritance tax is due, those liable for a charge can pay any liability on the relevant assets over 10 annual instalments, interest-free. The Government has set out that the reforms are expected to result in up to 520 estates across the UK claiming agricultural property relief, including those also claiming business property relief, paying more inheritance tax in 2026-27. Almost three-quarters of estates claiming agricultural property relief, including those that also claim for business property relief, will not pay any more tax as a result of the changes in 2026-27, based on the latest available data. The recent report by the independent Centre for the Analysis of Taxation (CenTax) supports the Government’s analysis of these reforms, including the number of estates affected in 2026-27, and concludes that half of these estates will see an increase in their effective inheritance tax rate of less than 5 percentage points, and almost 90 per cent of these estates could pay their entire inheritance tax bill out of non-farm assets. The Government published a tax information and impact note on 21 July 2025 and this is available at www.gov.uk/government/publications/reforms-to-agricultural-property-relief-and-business-property-relief/agricultural-property-relief-and-business-property-relief-reforms. The Government will invest more than £2.7 billion a year in sustainable farming and nature recovery from 2026-27 until 2028-29. This includes the largest financial investment into nature-friendly farming ever.

What recent discussions her Department has had with farmers on the impact of (a) Agricultural Property Relief and (b) inheritance tax on succession planning for family farms.

Ministers from several Government departments have met with various representative organisations to discuss the reforms to agricultural property relief and business property relief. These discussions have involved the National Farmers’ Union, the Tenant Farmers’ Association, the Country Land and Business Association, the Central Association of Agricultural Valuers, the Ulster Farmers’ Union, NFU Cymru, NFU Scotland and the Farmers’ Union of Wales. The Government believes its reforms to agricultural property relief and business property relief from 6 April 2026 get the balance right between supporting farms and businesses, and fixing the public finances. The reforms reduce the inheritance tax advantages available to owners of agricultural and business assets, but still mean those assets will be taxed at a much lower effective rate than most other assets. Despite a tough fiscal context, the Government will maintain very significant levels of relief from inheritance tax beyond what is available to others and compared to the position before 1992. Where inheritance tax is due, those liable for a charge can pay any liability on the relevant assets over 10 annual instalments, interest-free. The Government has set out that the reforms are expected to result in up to 520 estates across the UK claiming agricultural property relief, including those also claiming business property relief, paying more inheritance tax in 2026-27. Almost three-quarters of estates claiming agricultural property relief, including those that also claim for business property relief, will not pay any more tax as a result of the changes in 2026-27, based on the latest available data. The recent report by the independent Centre for the Analysis of Taxation (CenTax) supports the Government’s analysis of these reforms, including the number of estates affected in 2026-27, and concludes that half of these estates will see an increase in their effective inheritance tax rate of less than 5 percentage points, and almost 90 per cent of these estates could pay their entire inheritance tax bill out of non-farm assets. The Government published a tax information and impact note on 21 July 2025 and this is available at www.gov.uk/government/publications/reforms-to-agricultural-property-relief-and-business-property-relief/agricultural-property-relief-and-business-property-relief-reforms. The Government will invest more than £2.7 billion a year in sustainable farming and nature recovery from 2026-27 until 2028-29. This includes the largest financial investment into nature-friendly farming ever.

If she will meet with representatives from small hospitality businesses to discuss (a) VAT reform and (b) the introduction of sector-specific reliefs.

The Government values the significant contribution made by hospitality and tourism businesses to economic growth and social life in the UK. The Chancellor welcomes representations from hospitality businesses and meets with a variety of businesses, including those in the hospitality sector, as part of her role.

What recent comparative assessment her Department has made on the levels of VAT charged to (a) small hospitality businesses, (b) supermarkets, (c) national chains and (d) delivery platforms.

The level of the charge depends on the good or service being supplied. VAT only needs to be accounted for by VAT-registered businesses, and at £90,000, the UK has a higher VAT registration threshold than any EU country and the joint highest in the OECD. This keeps the majority of businesses out of the VAT regime altogether.

Whether she plans to review the £85,000 VAT registration threshold.

At £90,000, the UK has a higher VAT registration threshold than any EU country and the joint highest in the OECD. This keeps the majority of businesses out of the VAT regime altogether. Any change to the threshold would have potential impacts on small businesses, the economy as a whole, and tax revenues, which the Government would need to consider carefully. The Government keeps all taxes under review and any changes are announced at fiscal events.

Whether her Department has made an assessment of the potential merits of introducing a reduced flat rate percentage for hospitality sector businesses.

The Flat Rate Scheme aims to offer additional simplification to smaller businesses. It allows VAT to be calculated by the application of a sector-specific percentage. Users benefit by not having to account for VAT on sales and costs, instead applying a lower rate than the 20% Standard Rate of VAT. These percentages reflect average ratios of VAT on sales and purchases for registered businesses in each sector. They vary between 4% and 16.5% to account for the different levels of normal input tax recovery. This includes the 10.5% hospitality rate. Additionally, the Scheme allows businesses to recover VAT on the purchase of larger capital items. We keep all taxes under review and make changes at Budget in the context of the overall public finances.