Every parliamentary written question tabled by James Wild this session, with the full answer and department. See how every department answers, or back to the MP page.
Showing 41–60 of 124 · Treasury
With reference to her oral statement of 21 May on Middle East: Economic Response, what assumptions on oil and gas prices, trading volumes, and company behavioural responses underlie the forecast that reforms to the
The reforms to the taxation of foreign branch profits will ensure that profit attributable to UK activities is effectively taxed in the UK. The reforms are expected to raise hundreds of millions of pounds per year, supporting the Government's package of e...
With reference to her Oral Statement of 21 May 2026 on Middle East: Economic Response, Official Report, columns 731-733, how she intends to legislate for the proposed changes to the taxation of foreign branch profit
The reforms to the taxation of foreign branch profits will ensure that profit attributable to UK activities is effectively taxed in the UK. The reforms are expected to raise hundreds of millions of pounds per year, supporting the Government's package of e...
With reference to her Oral Statement of 21 May 2026 on Middle East: Economic Response, Official Report, columns 731-733, whether the projected additional tax income from the proposed reforms to foreign branch profit
The reforms to the taxation of foreign branch profits will ensure that profit attributable to UK activities is effectively taxed in the UK. The reforms are expected to raise hundreds of millions of pounds per year, supporting the Government's package of e...
Further to the Written Statement of 18 May 2026 titled HM Treasury Review of the Ring-Fencing Regime, if she will publish any correspondence or representations received from banks or banking representatives regardin
The Government collaborated closely with the Bank of England in the development of the reforms and engaged with ring-fenced banks and other stakeholders during the Ring-Fencing Review. HM Treasury does not routinely publish correspondence it has with indu...
Whether the Chief Executive of HMRC is informed of the outcome of investigations into the tax affairs of politically exposed persons.
The Chief Executive of HMRC will be informed of investigation outcomes when it is appropriate to do so, for example, if there are areas of particular complexity. HMRC also publishes their Code of Governance for Resolving Tax Disputes. This covers the role...
What HMRC's policy is on commenting on the outcome of tax investigations where a member of the public has publicly referred to the findings.
HMRC cannot comment on the tax affairs of individuals or businesses. This includes confirming or denying whether investigations are taking place or providing details of their outcome. It also includes circumstances where the tax affairs of an individual o...
With reference to the oral response of the Exchequer Secretary to the Treasury during the debate on Draft Vaping Duty Stamps (Requirements, Reviews and Appeals) Regulations 2026, on 27 April 2026, Official Report, c
HM Revenue and Customs (HMRC) awarded the contract for the Vaping Duty Stamps (VDS) Scheme following a competitive procurement process conducted in line with the Procurement Act 2023 and wider government procurement rules.As a result of this process, the ...
With reference to the response of the Minister for Pensions of 23 March 2026, Official Report, column 95, on the National Insurance Contributions (Employer Pension Contributions) Bill, whether her estimate of the proportion of contributions over £2,000 that are from additional rate taxpayers also includes higher rate taxpayers.
The government is taking a pragmatic, balanced approach by introducing a cap which protects ordinary workers and limits the impact on employers, while ensuring that the system remains fiscally sustainable. 87% of pension contributions made via salary sacrifice above £2,000 are forecast to come from higher and additional rate taxpayers. The £2,000 cap protects 74% of basic rate taxpayers using salary sacrifice. This means that three quarters of those earning up to £50,270 a year who use salary sacrifice will be unaffected.
What estimate she has made of the number of high net worth individuals who have left the UK in each year since 2024.
There is no single agreed definition of a high net worth individual, and taxpayers are not always required to inform HM Revenue and Customs when they leave the UK. Some individuals may submit a P85 after leaving the UK if they are seeking a repayment of income tax, but this is not required in all cases. Taxpayers within Self Assessment can indicate that they have become non‑resident. Self Assessment tax returns for the 2025–26 tax year are not due until 31 January 2027. The reforms to the tax treatment of non-domiciled individuals have been specifically designed to make the UK competitive, with a modern, simple tax regime that is also fair. The introduction of a residence-based tax system is expected to raise £39.5bn by 2030-31 (as costed by the OBR last autumn), and the OBR have said that there is no firm evidence to change the estimated impact of the reforms on migration. As set out at Budget 2025, the Chancellor has been clear that she will continue to assess the regime to ensure it strikes the right balance, including on competitiveness.
What assessment her Department has made of the adequacy of support available to households using heating oil, in the context of rising global oil prices linked to the conflict in Iran.
The government has acted quickly to provide £53m in timely, targeted support to vulnerable households, struggling with the rising price of heating oil, predominantly in rural communities.
What estimate she has made of the impact on Exchequer revenues of high net worth individuals leaving the UK in each year since 2024.
There is no single agreed definition of a high net worth individual, and taxpayers are not always required to inform HM Revenue and Customs when they leave the UK. Some individuals may submit a P85 after leaving the UK if they are seeking a repayment of income tax, but this is not required in all cases.Taxpayers within Self Assessment can indicate that they have become non‑resident. Self Assessment tax returns for the 2025–26 tax year are not due until 31 January 2027.The reforms to the tax treatment of non-domiciled individuals have been specifically designed to make the UK competitive, with a modern, simple tax regime that is also fair. The introduction of a residence-based tax system is expected to raise £39.5bn by 2030-31 (as costed by the OBR last autumn), and the OBR have said that there is no firm evidence to change the estimated impact of the reforms on migration. As set out at Budget 2025, the Chancellor has been clear that she will continue to assess the regime to ensure it strikes the right balance, including on competitiveness.
What assessment she has made of the potential impact on UK ports and harbour authorities of removing the landfill tax exemption for dredged material and stabilisers used in the treatment of dredgings from April 2027.
The Government recognises the vital role that the ports sector plays in supporting the government’s objectives on transport and infrastructure. At the Budget, the Government announced it would legislate to remove the Landfill Tax exemption for stabilisers used in dredged material from April 2027. This decision followed a consultation on reforms to Landfill Tax during which the government engaged with a range of stakeholders from key sectors. This decision will not prevent the use of stabilisers, but it will encourage businesses to limit their use to what is necessary. The Government does not expect the change to have a significant impact on flood risk management as most material removed during routine waterway maintenance of rivers and canals is reused locally and deposited adjacent to the channel, avoiding the need for disposal at landfill sites.
What engagement her Department has had with (a) the British Ports Association, (b) individual port operators and (c) river and canal authorities regarding the proposal to remove landfill tax exemptions relevant to dredging and port maintenance.
The Government recognises the vital role that the ports sector plays in supporting the government’s objectives on transport and infrastructure. At the Budget, the Government announced it would legislate to remove the Landfill Tax exemption for stabilisers used in dredged material from April 2027. This decision followed a consultation on reforms to Landfill Tax during which the government engaged with a range of stakeholders from key sectors. This decision will not prevent the use of stabilisers, but it will encourage businesses to limit their use to what is necessary. The Government does not expect the change to have a significant impact on flood risk management as most material removed during routine waterway maintenance of rivers and canals is reused locally and deposited adjacent to the channel, avoiding the need for disposal at landfill sites.
What assessment she has made of the potential impact of removing landfill tax exemptions relevant to ports on the viability of major industrial and green energy projects around UK waterways, including projects relating to flood protection and renewable energy.
The Government recognises the vital role that the ports sector plays in supporting the government’s objectives on transport and infrastructure. At the Budget, the Government announced it would legislate to remove the Landfill Tax exemption for stabilisers used in dredged material from April 2027. This decision followed a consultation on reforms to Landfill Tax during which the government engaged with a range of stakeholders from key sectors. This decision will not prevent the use of stabilisers, but it will encourage businesses to limit their use to what is necessary. The Government does not expect the change to have a significant impact on flood risk management as most material removed during routine waterway maintenance of rivers and canals is reused locally and deposited adjacent to the channel, avoiding the need for disposal at landfill sites.
With reference to the proposed removal of landfill tax exemptions for stabilisers used in dredged material, what assessment she has made of the potential environmental consequences of (a) delays to dredging, (b) reduced maintenance of contaminated waterways and (c) any resulting increase in flood risk.
The Government recognises the vital role that the ports sector plays in supporting the government’s objectives on transport and infrastructure. At the Budget, the Government announced it would legislate to remove the Landfill Tax exemption for stabilisers used in dredged material from April 2027. This decision followed a consultation on reforms to Landfill Tax during which the government engaged with a range of stakeholders from key sectors. This decision will not prevent the use of stabilisers, but it will encourage businesses to limit their use to what is necessary. The Government does not expect the change to have a significant impact on flood risk management as most material removed during routine waterway maintenance of rivers and canals is reused locally and deposited adjacent to the channel, avoiding the need for disposal at landfill sites.
What assessment she has made of the Future of Gift Aid pilot, and what assessment has been made of its potential impact on the charity sector.
HMRC has worked collaboratively with a broad range of charity sector stakeholders and other government departments including DCMS to explore the potential of the Future of Gift Aid project and wider Gift Aid modernisation.
What assessment she has made of how the level of usability of the Gift Aid system affects donor behaviour, including for younger donors or other donors who may be digitally excluded.
HMRC has worked collaboratively with a broad range of charity sector stakeholders and other government departments including DCMS to explore the potential of the Future of Gift Aid project and wider Gift Aid modernisation.
What steps she has taken to review Groups 4 and 12 of Schedule 8 of the Value Added Tax Act 1994 to ensure disability VAT reliefs reflect modern assistive technology.
We maintain a longstanding principle that reliefs should be targeted to balance support with fiscal sustainability. Modern consumer technologies, while helpful to disabled users, are also intended for use by those without impairments hence do not meet the statutory test of being designed solely for disabled people.We recognise the vital role that assistive technologies can play in improving independence and quality of life. The government keeps all taxes under review as part of the policy making process and decisions on tax policy are taken by the Chancellor at a fiscal event.
What assessment she has made of the potential implications for philanthropic giving of proposals to link charitable donations to individual bank accounts.
HMRC has worked collaboratively with a broad range of charity sector stakeholders and other government departments including DCMS to explore the potential of the Future of Gift Aid project and wider Gift Aid modernisation.
What assessment has she made of the impact of section 57 of the Finance Act 2012 on (a) investment costs for charities and (b) the ability of charities to access the low‑cost, tax‑efficient vehicles available to pension schemes.
The Government recognises that generating investment returns can be important for supporting charitable purposes and that access to appropriate, cost effective investment vehicles is an important consideration for the sector. Charities are able to invest through a range of authorised UK fund structures designed to meet their needs, including Charity Authorised Investment Funds (CAIFs), which give a favourable tax treatment to eligible UK charities. The Government has received representations in relation to the application of s57 of the Finance Act 2012 to charities. These are being considered through the normal policy processes.