Every parliamentary written question tabled by Susan Murray this session, with the full answer and department. Back to the MP page.
Showing 1–10 of 10 · Treasury
What timetable she has set for completing, and publishing the outcome of, the assessment of options for targeted reductions to agri-food import tariffs intended to reduce food prices for consumers, announced on 24 March 2026.
Awaiting answer.
Whether she is considering additional financial support for people who lost their businesses during the covid-19 pandemic.
The Government recognises the profound impact which the Covid-19 pandemic had on individuals and businesses across the country. While the pandemic may have receded, the challenges for many small businesses still persist. This is why the Government published the Small Business Plan in July 2025, delivering the most comprehensive package of SME support in a generation, including legislating to end late payments, reducing regulatory burdens, supporting exporters, and investing in skills.
What assessment she has made of the potential impact of changes to National Insurance contributions on economic growth.
The Government made fair and necessary decisions on tax, welfare, and spending to help fix the public finances and fund public services.The Government of course carefully considers the impacts of all policies, including the changes to employer National Insurance.An assessment of the changes announced at Autumn Budget 2024 on Employer National Insurance Contributions was published by HMRC in their Tax Information and Impact NoteFurther, the OBR’s October 2024 Economic and Fiscal Outlook sets out the expected macroeconomic impact of the changes to employer National Insurance contributions.
What assessment her Department has made of the potential impact of threshold for the payment of Inheritance Tax on families with assets worth over £1 million.
Inheritance tax is a wealth transfer tax charged on the estate (the property, money, and possessions) of someone who has died. In the latest available tax year (2021-22), 4.39% of all UK deaths were liable to inheritance tax. The tax liability is on the estate and not the beneficiary of any inherited assets. As such, HMRC does not collect information on the beneficiaries of estates, as it has no reason to do so. The Government announced several reforms to inheritance tax at Autumn Budget 2024. The Government’s analysis of these reforms is based on the number of estates expected to pay more inheritance tax. More information is available in the various policy papers published alongside the Budget: https://www.gov.uk/government/publications/autumn-budget-2024.
What assessment her Department has made of the potential impact of planned changes to (a) income and (b) inheritance tax on people who inherit more than £1 million.
Inheritance tax is a wealth transfer tax charged on the estate (the property, money, and possessions) of someone who has died. In the latest available tax year (2021-22), 4.39% of all UK deaths were liable to inheritance tax. The tax liability is on the estate and not the beneficiary of any inherited assets. As such, HMRC does not collect information on the beneficiaries of estates, as it has no reason to do so. The Government announced several reforms to inheritance tax at Autumn Budget 2024. The Government’s analysis of these reforms is based on the number of estates expected to pay more inheritance tax. More information is available in the various policy papers published alongside the Budget: https://www.gov.uk/government/publications/autumn-budget-2024.
What steps her Department is taking to help support small and medium sized enterprises with the cost of import charges.
Small and medium sized businesses make a vital contribution to the UK economy. There are various arrangements in place that enable businesses to access reduced or zero import charges. With regards to customs duty, the UK has a number of free trade agreements which enable businesses to benefit from paying reduced or zero customs duty. The UK also has several customs procedures which allow businesses to pay a reduced amount of duty on their imports, depending on what they are and what they do with them – for example, if they are importing them temporarily or repairing them. VAT is due on all imports of goods into the UK at the same rate as domestic transactions. This ensures imports cannot undercut UK businesses and does not represent an additional charge for businesses buying imports. VAT registered businesses are able to reclaim VAT paid upon import, in the same way as for domestic purchases, as well as making use of VAT accounting schemes to smooth cash flow.
What assessment her Department has made of the impact of the VAT (a) threshold and (b) rates on the (i) growth and (ii) financial sustainability of small businesses.
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. The Government’s approach to the VAT threshold and applicable rates aims to balance potential impacts on small businesses, including their growth and financial sustainability, the economy as a whole, and tax revenues. Tax breaks reduce the revenue available for public services and must represent value for money for the taxpayer.
If she will review the criteria for vehicle tax exemptions for disabled individuals (a) over the state pension age and (b) in receipt of Attendance Allowance.
The Government is committed to supporting disabled people and is determined that support should be focused on people who need it most. The aim of existing Vehicle Excise Duty (VED) exemptions for recipients of some disability benefits is to provide additional help for people who become disabled early, or relatively early, in life and as a result experience economic disadvantage. These allowances are therefore only available to people who become disabled before State Pension age. For individuals who develop a disability after State Pension age, Attendance Allowance (AA) is a non-means-tested benefit which provides targeted help with the extra costs of disability and helps them maintain their independence. Unlike Disability Living Allowance and Personal Independence Payment, AA does not have a mobility component and is intended to cover the need for care or supervision an individual requires as a result of their disability rather than specific mobility needs. Individuals can however choose to use their AA to fund mobility aids. While we have no current plans to reform the VED exemptions for recipients of some disability benefits, the Government keeps all taxes under review as part of the policy making process, and the Chancellor makes decisions at fiscal events in the context of the public finances.
Whether she has made a comparative assessment of the potential impact of the proposed increase in employers National Insurance contributions on (a) small and medium businesses and (b) large businesses.
A Tax Information and Impact Note that covers the employer NICs changes was published by HMRC on 13 NovemberThe government has protected the smallest businesses from the impact of the increase to employers’ National Insurance by increasing the Employment Allowance from £5,000 to £10,500, which means that 865,000 employers will pay no employer NICs at all next year.More than half of employers see no change or gain overall from this package and eligible employers will be able to employ up to four full-time workers on the National Living Wage and pay no employer NICs.
If she will extend Orchestra Tax Relief to choirs.
The creative industries play a key role in driving economic growth. The Government is committed to supporting them as part of its plan to fix the foundations of the economy. Orchestra Tax Relief (OTR) provides tax relief at a rate of 50% on production costs. To qualify for the relief, a concert must be performed by a group of at least 12 instrumentalists. Concerts with a vocal element, including a choir, may be eligible provided that the instrumentalists are the primary focus. These rules help ensure OTR fulfils its objective of supporting and incentivising orchestra concerts specifically. The Government keeps the tax system under review and any changes will be announced at a fiscal event.