Every parliamentary written question tabled by James McMurdock this session, with the full answer and department. See how every department answers, or back to the MP page.
Showing 121–140 of 213 · Treasury
How much uncollected tax has been written off as unrecoverable by HMRC in each year since 2020.
HMRC publishes the amount of tax written off each year in its Annual Report and Accounts. This information is available on GOV.UK. https://www.gov.uk/government/collections/hmrcs-annual-report-and-accounts
What assessment she has made of the potential impact of changes to Employee Car Ownership Schemes on the supply of nearly-new vehicles to the second-hand car market.
At Budget 2025, the government announced that, to allow more time for the sector to prepare for and adapt to the proposed changes in treatment to Employee Car Ownership Schemes (ECOS), its implementation will be delayed to 6 April 2030, with transitional arrangements until April 2032.The government has published a tax impact and information note, which can be found here: https://www.gov.uk/government/publications/changes-to-employee-car-ownership-schemes-for-income-tax/changes-to-employee-car-ownership-schemes-ecos
What plans she has to amend inheritance tax legislation to ensure that compensation paid to the estates of deceased victims of the Infected Blood scandal is exempt from inheritance tax.
At Budget 2025, the government announced that it would extend the existing relief from inheritance tax for compensation payments made from the Infected Blood Compensation Scheme and the Infected Blood Interim Compensation Payment Scheme (‘infected blood compensation payments’). A Tax Information and Impact Note has been published and can be found here: Inheritance Tax and Infected Blood compensation payments - GOV.UK. Finance Bill 2025-26 contains a power to make changes to the inheritance tax treatment of infected blood compensation schemes in secondary legislation. The government will lay regulations subject to parliamentary approval of the Bill. More information about what this means in practical terms and what action impacted individuals should take ahead of regulations being made were published in this Written Ministerial Statement: Inheritance tax relief for infected blood compensation payments
What recent estimate her Department has made of the potential impact of the Autumn Budget 2025 on business costs to the average pub.
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.In addition to our business rates support, the Chancellor also announced the first National Licensing Policy Framework at Budget 2025, which sets a new strategic direction for licensing authorities to have more regard for growth when reviewing licensing applications and decisions. In addition, and responding to sector asks, the government committed to explore further planning reforms to make it easier for pubs and hospitality businesses to expand and grow. To help drive these reforms, we will appoint a new Retail and Hospitality Envoy to champion these sectors across government. This is on top of measures we have already announced, such as:A £1.5m Hospitality fund to support sector initiative like an innovation hub to improve business productivity and help rural pubs diversify to ensure they can continue as vital community hubs;Protection against upward only rent clauses, andThe introduction of strong new ‘Community Right to Buy’ to help communities safeguard valued community assets – such as pubs. The Government will continue to work closely with the pub and hospitality sector and are committed to help them succeed.
What recent assessment her Department has made of the potential impact of the Autumn Budget 2025 on the hospitality sector.
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.In addition to our business rates support, the Chancellor also announced the first National Licensing Policy Framework at Budget 2025, which sets a new strategic direction for licensing authorities to have more regard for growth when reviewing licensing applications and decisions. In addition, and responding to sector asks, the government committed to explore further planning reforms to make it easier for pubs and hospitality businesses to expand and grow. To help drive these reforms, we will appoint a new Retail and Hospitality Envoy to champion these sectors across government. This is on top of measures we have already announced, such as:A £1.5m Hospitality fund to support sector initiative like an innovation hub to improve business productivity and help rural pubs diversify to ensure they can continue as vital community hubs;Protection against upward only rent clauses, andThe introduction of strong new ‘Community Right to Buy’ to help communities safeguard valued community assets – such as pubs. The Government will continue to work closely with the pub and hospitality sector and are committed to help them succeed.
Pursuant to the answer of 3 December 2025 to Question 94583 on Public Bodies: Fines, whether her Department plans to ringfence fines against NHS trusts for health-related spending.
Income from fines, whether imposed by the courts or regulators, is in the most part returned to the Consolidated Fund and this income is not disaggregated by source.
What assessment she has made of the potential impact of the Mortgage Guarantee Scheme on the number of first-time buyers.
95% loan-to-value mortgage products can be beneficial for first-time buyers who may struggle to raise larger deposits, and the Mortgage Guarantee Scheme aims to support this segment of the UK mortgage market.The new Mortgage Guarantee Scheme recently launched in July 2025 and remains permanently available to lenders who wish to participate in the scheme. The Treasury will be collecting data about the scheme over its lifespan, including data on first-time buyers taking out mortgages under the scheme.
Whether she collects data on the number and proportion of first-time buyers using the Mortgage Guarantee Scheme.
95% loan-to-value mortgage products can be beneficial for first-time buyers who may struggle to raise larger deposits, and the Mortgage Guarantee Scheme aims to support this segment of the UK mortgage market.The new Mortgage Guarantee Scheme recently launched in July 2025 and remains permanently available to lenders who wish to participate in the scheme. The Treasury will be collecting data about the scheme over its lifespan, including data on first-time buyers taking out mortgages under the scheme.
What proportion of homes under the Mortgage Guarantee Scheme have been bought by first-time buyers.
The Government recognises the difficulties some prospective first-time buyers face in buying a home and is committed to helping them get on the housing ladder.The new Mortgage Guarantee Scheme is now permanently available to lenders, and is designed to support and sustain the availability of low deposit mortgage products for credit-worthy borrowers. 95% loan-to-value mortgage products can be particularly important for first-time buyers who may struggle to raise larger deposits, and the scheme aims to support this segment of the UK mortgage market.
Whether funds acquired by the Exchequer from fines against NHS trusts or other bodies delivering public services are ringfenced to be spent by the relevant department on that service.
Fines against any public body are either returned to the Consolidated Fund or used to offset expenditure of the enforcing body based on whether a netting off agreement is in place. Further information is set out in Consolidated Budgeting Guidance.
How funds paid in the Exchequer due to legal actions against NHS trusts since 2020 have been spent.
Fines against any public body are either returned to the Consolidated Fund or used to offset expenditure of the enforcing body based on whether a netting off agreement is in place. Further information is set out in Consolidated Budgeting Guidance.
What assessment she has made of the impact of fuel duty rates on (a) households that rely on vehicles for work, or in areas with limited public transport, and (b) small businesses, the logistics sector and supply chains.
At Budget 2025, the Government announced continued support for people and businesses by extending the temporary 5p fuel duty cut until the end of August 2026. Rates will then gradually return to previous levels. The planned increase in line with inflation for 2026-27 will not take place, with the government uprating fuel duty rates by RPI from April 2027. This will save the average car driver £49 next year compared to previous plans. The Government considers the impact of fuel duty on the economy, including households and businesses, with decisions on rates made at fiscal events.
What estimate she has made of the average property value under the Mortgage Guarantee Scheme compared to the UK average house price.
The Mortgage Guarantee Scheme is designed to support and sustain the availability of low deposit mortgage products for first-time buyers and home movers with a deposit as small as 5%.All property types of any value are eligible, and the Scheme will now remain permanently available to lenders in all regions of the UK.
What estimate she has made of the mean average value of a property purchased under the Mortgage Guarantee Scheme; and what assessment she has made of the potential impact of the eligibility criteria for that scheme on first-time buyers in Essex.
The Mortgage Guarantee Scheme is designed to support and sustain the availability of low deposit mortgage products for first-time buyers and home movers with a deposit as small as 5%.All property types of any value are eligible, and the Scheme will now remain permanently available to lenders in all regions of the UK.
Whether her Department plans to join the UN Framework Convention on International Tax Cooperation.
The UK is committed to working with all stakeholders to ensure inclusive and effective international tax cooperation, and has been actively engaging in negotiations at the UN over a future Framework Convention, including the recent informal sessions for the technical workstreams. The UK believes that a UN Tax Framework Convention has the potential to further advance international tax cooperation, but to be successful, it needs to be clear in its aims, avoid duplicating initiatives, and seek to secure the broad support and participation of members.
If she will publish a breakdown of the number of mortgages issued under the Mortgage Guarantee Scheme by region of the UK.
Statistics are available online covering the Mortgage Guarantee Scheme which was open from 2021-2025, including a breakdown of the number of mortgages issued under that scheme by region of the UK and the proportion of purchases under that scheme made by first-time buyers. https://www.gov.uk/government/collections/official-statistics-on-the-mortgage-guarantee-scheme
What information her Department holds on the proportion of mortgages issued under the Mortgage Guarantee Scheme to first-time buyers in the last five years.
Statistics are available online covering the Mortgage Guarantee Scheme which was open from 2021-2025, including a breakdown of the number of mortgages issued under that scheme by region of the UK and the proportion of purchases under that scheme made by first-time buyers. https://www.gov.uk/government/collections/official-statistics-on-the-mortgage-guarantee-scheme
What data her Department holds on (a) the number of people who lack access to in-person banking services and (b) the demographic profile of banking hub users.
The Government understands the importance of face-to-face banking to communities and high streets across the UK, and is committed to championing sufficient access for all as a priority. This is why the Government is working closely with industry to roll out 350 banking hubs across the UK. The UK banking sector has committed to deliver these hubs by the end of this Parliament. Over 240 hubs have been announced so far, and over 180 are already open. The location of banking hubs is determined independently by LINK following an access to cash review. An access to cash review can be requested via their website which also has information about the criteria they use. This includes population size, whether other banks remain nearby, the number of SMEs on the high street and public transport links, as well as the level of vulnerability in the community. It also takes account of whether a community is urban or rural. Whilst the government doesn’t keep data on the demographics of banking hub users specifically, we utilise data from the Financial Conduct Authority on wider in-person banking. According to the Financial Conduct Authority’s Financial Lives Survey, in 2024, day-to-day account holders most likely to have undertaken banking activities face to face in a branch in the previous 12 months were the digitally excluded (46%), heavy users of cash (40%), and adults aged 75+ (34%).
What steps her Department is taking in (a) the South Basildon and East Thurrock constituency and (b) Essex to encourage the establishment of banking hubs in towns which lack in-person banking services.
The Government understands the importance of face-to-face banking to communities and high streets across the UK, and is committed to championing sufficient access for all as a priority. This is why the Government is working closely with industry to roll out 350 banking hubs across the UK. The UK banking sector has committed to deliver these hubs by the end of this Parliament. Over 240 hubs have been announced so far, and over 180 are already open. The location of banking hubs is determined independently by LINK following an access to cash review. An access to cash review can be requested via their website which also has information about the criteria they use. This includes population size, whether other banks remain nearby, the number of SMEs on the high street and public transport links, as well as the level of vulnerability in the community. It also takes account of whether a community is urban or rural. Whilst the government doesn’t keep data on the demographics of banking hub users specifically, we utilise data from the Financial Conduct Authority on wider in-person banking. According to the Financial Conduct Authority’s Financial Lives Survey, in 2024, day-to-day account holders most likely to have undertaken banking activities face to face in a branch in the previous 12 months were the digitally excluded (46%), heavy users of cash (40%), and adults aged 75+ (34%).
Whether she plans to collect regional data on the use of the Lifetime ISA.
While HMRC does collect data on regional breakdown of Lifetime ISA account holders, the data quality is not sufficient to provide accurate regional breakdowns or produce statistics. In HMRC’s response to the recent Treasury Select Committee’s LISA enquiry (link), a regional breakdown was provided of where homes were bought using LISA’s:HMRC LISA enquiry response - Tables 1, 2 and 3.