Written questions by Cooper.

If she will expedite a consultation into proposals to require online marketplace sellers to collect VAT from overseas sellers.

Since 1 January 2021 overseas sellers, or online marketplaces where they facilitate the sale, are required to be registered and account for VAT for supplies of low value imports of £135 or less. Where an overseas seller sells goods located in the UK at the point of sale via an online marketplace, the online marketplace is liable for the VAT for goods of any value.The changes were introduced to ensure a level playing field for UK high street and online retailers, ensure the continued flow of goods at the border and improve compliance. Certified analysis by the Office for Budget Responsibility (OBR) estimates the changes, together with the abolishment of Low Value Consignment relief, will raise £1.8 billion per annum by 2026-27. The Government engages with a wide range of stakeholders as part of the policy making process.

What the cost to the public purse is of reducing the retail, hospitality and leisure multiplier by the maximum permitted by the Non-Domestic Rating (Multipliers and Private Schools) Act 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. 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 our support, pubs 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. 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. 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.

How many and what proportion of retail, hospitality and leisure businesses will be eligible to receive transitionary relief for business rates in 2026-27.

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. This includes a redesigned transitional relief scheme which caps bill increases, and is worth £3.2 billion over the next 3 years, and a supporting small business (SSB) scheme capping bill increases for the smallest businesses losing some or all of their small business rates relief or rural rate relief worth over £500 million. The Government has gone further, by expanding this to ratepayers losing RHL relief to offer further support worth an additional £1.3 billion as they transition to permanently lower tax rates. As a result, over half of all 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.

Pursuant to the Answer of 24 November 2025 to Question 92918 on Business Rates, how many business premises (a) have been brought into paying business rates for the first time and (b) will pay more per year in business rates as a result of the revaluation since the Autumn 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 and the multiplier values, which are set by the Government. RVs are re-assessed every three years. The most recent revaluation took effect from 1 April 2023 and was based on values as of 1 April 2021. The next revaluation will take effect from 1 April 2026 based on values of 1 April 2024. 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 sector 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.

Whether she has made an assessment of the potential impact of reducing the RHL multiplier by 20p on the (a) public purse and (b) long term viability of the Retail, Hospitality and Leisure sectors.

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. Most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest. The Valuation Office Agency has published statistics on changes in the rateable value of properties in the 2026 revaluation. 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. The 40% RHL relief was forecast to cost £1.7 billion in 2025/26, less than the £2.1 billion we are spending on Transitional Relief and Supporting Small Business relief in 2026/27. 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 an even higher tax rate for high-value properties.

Pursuant to the Answer of 5 September 2025 to Question 69409 on Business Rates: Impact Assessments, if she publish sector-specific impact assessments for (a) hospitality, (b) retail and (c) leisure businesses with rateable values under £500,000 of the effect of the (i) withdrawal of Retail, Hospitality and Leisure (RHL) Relief, (ii) implementation of the 2026 VOA draft ratings list and (iii) the reduction of the RHL multiplier.

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. Most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest. The Valuation Office Agency has published statistics on changes in the rateable value of properties in the 2026 revaluation. 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. The 40% RHL relief was forecast to cost £1.7 billion in 2025/26, less than the £2.1 billion we are spending on Transitional Relief and Supporting Small Business relief in 2026/27. 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 an even higher tax rate for high-value properties.

What assessment she has made of the potential impact of the reduction of the Retail, Hospitality and Leisure multiplier and the withdrawal of the capped Retail, Hospitality and Leisure Relief scheme on multiple retail and hospitality operators.

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. Most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest. The Valuation Office Agency has published statistics on changes in the rateable value of properties in the 2026 revaluation. 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. The 40% RHL relief was forecast to cost £1.7 billion in 2025/26, less than the £2.1 billion we are spending on Transitional Relief and Supporting Small Business relief in 2026/27. 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 an even higher tax rate for high-value properties.

If she will publish copies of the redacted statements provided to opposition MPs each budget day in advance of the Chancellor’s statement to the House of Commons in each year since 1997.

Redactions to documents shared in confidence are made for reasons of market sensitivity. The full Budget documentation and the Chancellor’s speech are shared with all MPs as soon as the Chancellor finishes delivering the Budget speech.

What information her Department holds on the proportion of text redacted in statements provided to hon. Members from opposition parties in advance of the Chancellor’s statement on each Budget day since 1997.

Redactions to documents shared in confidence are made for reasons of market sensitivity. The full Budget documentation and the Chancellor’s speech are shared with all MPs as soon as the Chancellor finishes delivering the Budget speech.

Pursuant to the Answer of 19 November to Question 90360 on Business Rates, how many business premises (a) have been brought into paying business rates for the first time and (b) will pay more per year in business rates as a result of the revaluation, notwithstanding any reduction in the multiplier.

The Valuation Office Agency is responsible for compiling the non-domestic rating lists and setting the rateable value for each non-domestic property. Local billing authorities then use this information to calculate rates payable by using the multiplier set by government and applying any appropriate relief or discounts. Next year’s liability has not yet been confirmed. The Valuation Office Agency plans to publish draft valuations for the 2026 Rating List on 26 November 2025. Statistics will be published alongside this showing changes in rateable values between the 2023 and 2026 lists. The statistics will be updated to reflect any changes made when the compiled list is published on 1 April 2026.

With reference to her Department's policy paper entitled Business rates: forward look, updated on 11 September 2025, on what date the Valuation Office Agency will publish a full list of updated rateable values for all non-domestic properties.

The Valuation Office Agency plans to publish draft valuations for the 2026 Rating List on 26 November 2025, and the new list will take effect on 1 April 2026.

On how many occasions a repayment of overpaid tax to a customer who has submitted a voluntary self-assessment return been delayed by longer than (a) three, (b) six and (c) 12 months in the latest period for which data is available.

HMRC recognise that repayments are important for customers. They prioritise them and work hard to ensure they are processed as quickly and securely as possible.Like any financial institution, HMRC are an attractive target for organised criminals who continually test their security and repayment controls. HMRC aim to balance ensuring prompt payments to eligible customers with effective revenue protection from fraudsters.Voluntary returns are submitted by customers who are not required to file a Self Assessment return but choose to do so, often to reclaim overpaid tax. These cases can require additional manual checks, particularly where PAYE income is involved, to ensure repayments are not duplicated.Because customers submitting voluntary Self Assessment returns are not required to file, these cases are not currently included separately in HMRC’s reported performance data. While these returns are worked and processed by operational teams, they fall outside the scope of published metrics and are therefore not counted in official service level reporting.HMRC has communicated to agent communities that customers can help reduce delays by registering for Self Assessment before submitting a return. Additional staff have been deployed to reduce delays in processing voluntary Self Assessment repayment cases, particularly those requiring manual checks. Work is also underway to explore automation opportunities to improve processing times and reduce the number of customers affected by repayment delays.

If she will make an assessment of the potential merits of expanding the scope of the Financial Ombudsman to permit investigation of complaints about motor insurance companies where the claimant is not a direct customer but has accepted an offer to proceed with Third Party Capture.

The Financial Ombudsman Service (FOS) was set up to resolve complaints between consumers and their own financial services providers. It cannot consider disputes between insurers and third parties as the third party is not the policyholder. The rules on how the FOS should handle complaints, including the jurisdiction of the FOS and what complaints it can deal with, are determined by the Financial Conduct Authority (FCA) and set out in the FCA Handbook. Whether a complaint is eligible or not is a matter for the FOS to consider. The FCA requires that insurers treat their customers, including third party claimants, fairly. The FCA actively monitors insurers and has robust powers to take action against firms that fail to comply with its rules.

How many Research and Development tax relief disclosures have been made in each month since 31 December 2024.

HMRC aims to process 85% of Research and Development (R&D) tax relief claims within 40 working days. This target was met in both 2023–24 and 2024–25, with performance reaching 90% in 2024–25, as reported in HMRC’s Annual Report and Accounts.HMRC published information on the average duration of a compliance check in the Approach to Research and Development tax reliefs 2023 to 2024 - GOV.UKSince 31 December 2024, HMRC has received 20 voluntary disclosures about incorrect R&D tax relief claims with a total value of £5.5m via the R&D Disclosure Facility.

What the (a) longest, (b) shortest and (c) average time taken from claim to decision was for Research and Development tax relief in (i) 2023-24 and (ii) 2024-25.

HMRC aims to process 85% of Research and Development (R&D) tax relief claims within 40 working days. This target was met in both 2023–24 and 2024–25, with performance reaching 90% in 2024–25, as reported in HMRC’s Annual Report and Accounts.HMRC published information on the average duration of a compliance check in the Approach to Research and Development tax reliefs 2023 to 2024 - GOV.UKSince 31 December 2024, HMRC has received 20 voluntary disclosures about incorrect R&D tax relief claims with a total value of £5.5m via the R&D Disclosure Facility.

When she plans to respond to the open letter from Young Women's Trust entitled For the Employment Rights Bill to work for young women and their employers, the Spending Review must increase funding for enforcement of their rights, dated 22 May 2025.

The Department for Business and Trade (DBT) has responded to the open letter from the Young Women’s Trust, as the department responsible for delivering the Employment Rights Bill. At SR 2025, DBT were funded to support the establishment of the Fair Work Agency (FWA), which will tackle low pay, poor working conditions and poor job security. The government is committed to ensuring the FWA is fully resourced to deliver on its remit, with funding allocated to cover both transition and operational costs through to 2028-29. This includes the transfer of existing budgets from enforcement bodies such as the Employment Agency Standards Inspectorate, the Director of Labour Market Enforcement, and the Gangmasters and Labour Abuse Authority, as well as funding for National Minimum Wage enforcement.

With reference to the guidance entitled Get VAT relief on certain goods if you have a disability, updated on 22 January 2019, if she will make an assessment of the potential merits of permitting (a) sports clubs and (b) other charitable groups to purchase (i) wheelchairs and (ii) other medical appliances such at zero rate in (A) instances when those appliances will not solely be for the use of one person and (B) other instances.

Charities providing care, medical or surgical treatment for handicapped persons, rescue or first-aid services can already benefit from a VAT zero-rate when purchasing relevant goods. The supply of a wheelchair designed solely for the use of a disabled person can be zero-rated where it is supplied to a disabled person for their personal or domestic use or when supplied to a charity which will make the wheelchair available to a disabled person for their personal or domestic use. Sports clubs can register either as a community amateur sports club (CASC) or as a charity where the relevant conditions are met. However, where a sports club is registered as a CASC, they will not qualify for VAT reliefs which are only available to charities. There are currently no plans to widen the scope of current VAT reliefs as targeting these reliefs to disabled users ensures they are not open to distortion or abuse. The Government takes steps elsewhere in the tax system to take account of charities' unique status and invaluable contribution.

If she will carry out sector-specific impact assessments for proposed non-domestic rate multipliers ahead of the Autumn Budget 2025.

The business rates multipliers are set by Government. From 2026-27, the Government intends to introduce permanently lower tax rates for retail, hospitality and leisure properties with rateable values (RVs) under £500,000. The Government intends to fund this by introducing a higher multiplier on properties with RVs of £500,000 or more. The new business rates 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 RHL and higher multiplier arrangements.

Whether HMRC has issued guidance that the (a) Customer Compliance Group and (b) Risk and Intelligence Service (Compliance, Operational Insight and Risking) Group should only investigate cases of alleged tax evasion where the estimated loss to the public purse has been more than £35,000 for five years or more.

HMRC Customer Compliance Group’s guidance specifically states that there is no de-minimis limit for suspected fraud referrals and does not contain any instructions that would limit investigation in relation to timespan of the tax at risk.HMRC’s Risk and Intelligence Service deliver a wide range of cases, including where there is suspected evasion behaviour. CCG use a variety of indicators to identify the highest risk cases to address different compliance risks, but do not use an estimated loss of £35,000 for five years or more as a standard selection criteria.

If she will make an assessment of the potential merits of establishing an independent watchdog to monitor the effectiveness of HMRC Customer Compliance Group.

HMRC and its Customer Compliance Group (CCG), is subject to a wide range of independent oversight and actively engages with a range of independent assurance, both internal and external.Internally, HMRC maintains robust governance structures, including oversight by its Executive Committee and HMRC Board, alongside newly established subcommittees of the Board such as the Closing the Tax Gap Committee chaired by non-executive director Bill Dodwell – with a significant focus on the work of Customer Compliance Group. Externally, HMRC is held to account by Parliamentary authorities, including the Committee of Public Accounts (PAC), the Treasury Select Committee (TSC), and the National Audit Office (NAO) who regularly undertake both financial and value for money scrutiny of HMRC and its Customer Compliance Group. Recent reports include those into tax evasion in the retail sector, managing compliance work since the pandemic and collecting the right tax from wealthy individuals – all of which primarily focused upon the work of HMRC’s Customer Compliance Group. HMRC Customer Compliance Group welcomes Parliamentary scrutiny and has accepted 93.5% of recommendations of these bodies in the last 24 months aimed at strengthening the effectiveness of the Department. HMRC is working to implement the recommendations by the deadlines agreed with the respective bodies. Customers can also ask the independent Adjudicator’s Office to review complaints after they have been investigated, if they are dissatisfied with how they have been handled by the Department.