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 141–160 of 247 · 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
How many taxpayers received repayment interest from HMRC in each year since 2020.
The information is not held in the form requested and could be provided only at disproportionate cost.
How much repayment interest was paid by HMRC in each year since 2020.
The information is not held in the form requested and could be provided only at disproportionate cost.
How many Private Finance Initiative contracts include index‑linked payment mechanisms; and what the estimated additional cost has been as a result of inflation over the last five years.
The Government’s preferred financing model for any type of infrastructure project is the one that offers the best value for money. Proposals are appraised on a case-by-case basis using the Green Book. Public sector contracting authorities directly manage Private Finance Initiative (PFI) contracts and are responsible for monitoring and managing their respective contracts to ensure value for money. Since 2020, the National Infrastructure and Service Transformation Authority (NISTA), formerly Infrastructure and Projects Authority, has provided advice and training directly to contracting authorities to support them in navigating issues relating to PFI projects (operational and expiry-related). PFI payments are made by “unitary charge”, which are not broken down by underlying cost drivers. Therefore, the proportion of payments that are (a) capital repayment, (b) interest and (c) service charges is not readily available, nor is data on costs which have arisen because of inflation and indexing. Data on PFI and PF2 projects can be found at the following weblink: PFI and PF2 projects: 2024 Summary Data - GOV.UK
Whether her Department has reviewed opportunities to (a) renegotiate, (b) buy out and (c) reduce the long‑term cost of Private Finance Initiative contracts.
The Government’s preferred financing model for any type of infrastructure project is the one that offers the best value for money. Proposals are appraised on a case-by-case basis using the Green Book. Public sector contracting authorities directly manage Private Finance Initiative (PFI) contracts and are responsible for monitoring and managing their respective contracts to ensure value for money. Since 2020, the National Infrastructure and Service Transformation Authority (NISTA), formerly Infrastructure and Projects Authority, has provided advice and training directly to contracting authorities to support them in navigating issues relating to PFI projects (operational and expiry-related). PFI payments are made by “unitary charge”, which are not broken down by underlying cost drivers. Therefore, the proportion of payments that are (a) capital repayment, (b) interest and (c) service charges is not readily available, nor is data on costs which have arisen because of inflation and indexing. Data on PFI and PF2 projects can be found at the following weblink: PFI and PF2 projects: 2024 Summary Data - GOV.UK
What the projected cost is of Private Finance Initiative and PF2 contracts over their remaining lifetimes.
The Government’s preferred financing model for any type of infrastructure project is the one that offers the best value for money. Proposals are appraised on a case-by-case basis using the Green Book. Public sector contracting authorities directly manage Private Finance Initiative (PFI) contracts and are responsible for monitoring and managing their respective contracts to ensure value for money. Since 2020, the National Infrastructure and Service Transformation Authority (NISTA), formerly Infrastructure and Projects Authority, has provided advice and training directly to contracting authorities to support them in navigating issues relating to PFI projects (operational and expiry-related). PFI payments are made by “unitary charge”, which are not broken down by underlying cost drivers. Therefore, the proportion of payments that are (a) capital repayment, (b) interest and (c) service charges is not readily available, nor is data on costs which have arisen because of inflation and indexing. Data on PFI and PF2 projects can be found at the following weblink: PFI and PF2 projects: 2024 Summary Data - GOV.UK
What steps her Department is taking to monitor the financial resilience and tax arrangements of companies holding Private Finance Initiative contracts.
The Government’s preferred financing model for any type of infrastructure project is the one that offers the best value for money. Proposals are appraised on a case-by-case basis using the Green Book. Public sector contracting authorities directly manage Private Finance Initiative (PFI) contracts and are responsible for monitoring and managing their respective contracts to ensure value for money. Since 2020, the National Infrastructure and Service Transformation Authority (NISTA), formerly Infrastructure and Projects Authority, has provided advice and training directly to contracting authorities to support them in navigating issues relating to PFI projects (operational and expiry-related). PFI payments are made by “unitary charge”, which are not broken down by underlying cost drivers. Therefore, the proportion of payments that are (a) capital repayment, (b) interest and (c) service charges is not readily available, nor is data on costs which have arisen because of inflation and indexing. Data on PFI and PF2 projects can be found at the following weblink: PFI and PF2 projects: 2024 Summary Data - GOV.UK
What recent assessment she has made of the potential impact of fuel margins on household finances and poverty levels.
The Government recognises that households are still struggling with the impact of the cost of living on their finances. The Government notes the Competition and Markets Authority’s (CMA) annual road fuel monitoring report found that fuel margins remain persistently high and are not explained by operating costs. This indicates that competition in the road fuel retail market remains weak. To address this, the Government is implementing Fuel Finder and extending the 5p fuel duty cut until the end of August 2026, with rates then gradually returning to March 2022 levels by March 2027.
How many taxpayers were owed repayments by HMRC in each year since 2020.
The tax system is designed to give repayments to taxpayers in a number of circumstances, for example where a customer claims an allowance or an expense, or where a company is due a VAT repayment. The tax revenue repayable by HMRC each year is published as part of HMRC’s Annual Report and Accounts. This information is available on GOV.UK:https://www.gov.uk/government/publications/hmrc-annual-report-and-accounts-2024-to-2025 There are many factors that influence whether a repayment is owed or not, such as a taxpayer instructing HMRC to retain credits to offset a future liability. To calculate how many taxpayers were owed repayments by HMRC in each year since 2020 would exceed the cost threshold for answering parliamentary questions as the information (where it is available) is held on a number of different systems that would require separate interrogation and analysis to produce.
How much late payment interest was paid to HMRC in each year since 2020.
The information is not held in the form requested and could be provided only at disproportionate cost.
How many people paid late payment interest to HMRC in each year since 2020.
The information is not held in the form requested and could be provided only at disproportionate cost.
What proportion of payments under Private Finance Initiative contracts in the last financial year related to (a) capital repayment, (b) interest and (c) service charges.
The Government’s preferred financing model for any type of infrastructure project is the one that offers the best value for money. Proposals are appraised on a case-by-case basis using the Green Book. Public sector contracting authorities directly manage Private Finance Initiative (PFI) contracts and are responsible for monitoring and managing their respective contracts to ensure value for money. Since 2020, the National Infrastructure and Service Transformation Authority (NISTA), formerly Infrastructure and Projects Authority, has provided advice and training directly to contracting authorities to support them in navigating issues relating to PFI projects (operational and expiry-related). PFI payments are made by “unitary charge”, which are not broken down by underlying cost drivers. Therefore, the proportion of payments that are (a) capital repayment, (b) interest and (c) service charges is not readily available, nor is data on costs which have arisen because of inflation and indexing. Data on PFI and PF2 projects can be found at the following weblink: PFI and PF2 projects: 2024 Summary Data - GOV.UK
What assessment her Department has made of the value for money of Private Finance Initiative and PF2 contracts.
The Government’s preferred financing model for any type of infrastructure project is the one that offers the best value for money. Proposals are appraised on a case-by-case basis using the Green Book. Public sector contracting authorities directly manage Private Finance Initiative (PFI) contracts and are responsible for monitoring and managing their respective contracts to ensure value for money. Since 2020, the National Infrastructure and Service Transformation Authority (NISTA), formerly Infrastructure and Projects Authority, has provided advice and training directly to contracting authorities to support them in navigating issues relating to PFI projects (operational and expiry-related). PFI payments are made by “unitary charge”, which are not broken down by underlying cost drivers. Therefore, the proportion of payments that are (a) capital repayment, (b) interest and (c) service charges is not readily available, nor is data on costs which have arisen because of inflation and indexing. Data on PFI and PF2 projects can be found at the following weblink: PFI and PF2 projects: 2024 Summary Data - GOV.UK
If she will make it her policy to allow Further Education colleges to reclaim VAT.
The Government recognises that Further Education (FE) funding is vital to ensure people are being trained in the skills they need to thrive in the modern labour market. The 2025 Spending Review provided an additional £1.2 billion per year by 2028-29 for skills and £1.7 billion of capital funding to help colleges maintain the condition of their estate. In addition, the Government is providing £375 million of capital investment to support the FE system to accommodate increasing student numbers. For their non-business activity, FE colleges are unable to reclaim VAT incurred. We operate several VAT refund schemes for schools and academies. FE colleges do not meet the criteria for either scheme. In relation to business activity, FE colleges enjoy an exemption from VAT which means that they do not have to charge VAT to students, but cannot recover it either. The Government is not currently planning to introduce a VAT refund scheme for FE institutions.
How much has been paid in unitary charges under Private Finance Initiative contracts in each of the last ten financial years.
The Government’s preferred financing model for any type of infrastructure project is the one that offers the best value for money. Proposals are appraised on a case-by-case basis using the Green Book. Public sector contracting authorities directly manage Private Finance Initiative (PFI) contracts and are responsible for monitoring and managing their respective contracts to ensure value for money. Since 2020, the National Infrastructure and Service Transformation Authority (NISTA), formerly Infrastructure and Projects Authority, has provided advice and training directly to contracting authorities to support them in navigating issues relating to PFI projects (operational and expiry-related). PFI payments are made by “unitary charge”, which are not broken down by underlying cost drivers. Therefore, the proportion of payments that are (a) capital repayment, (b) interest and (c) service charges is not readily available, nor is data on costs which have arisen because of inflation and indexing. Data on PFI and PF2 projects can be found at the following weblink: PFI and PF2 projects: 2024 Summary Data - GOV.UK
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.