Written questions by Hollinrake.

Whether a second homes council tax premium has been paid for her Ministerial residence since 1 April 2025.

All council tax due on the Chancellor’s Ministerial residence has been paid in full.

Whether she has has discussions on the proposed Chinese Embassy in London with representatives of the Chinese Government.

The Chancellor has engaged with the Chinese Government on a number of occasions, including during her visit to China for the 2025 UK-China Economic and Financial Dialogue, and has discussed a range of economic and financial issues. The Chancellor published a written ministerial statement about her visit to China on the morning of Monday 13 January (found here) and delivered an oral statement to the House of Commons on Tuesday 14 January (found here).

What guidance HMRC has issued on the residual tax liability of dissolved unincorporated associations.

HMRC has not issued specific guidance on the residual tax liability of unincorporated associations that have been dissolved. The treatment will depend on the types of tax involved, the structure of the unincorporated association and how it was dissolved. It is a complicated legal area that will depend heavily on the facts and we would suggest that any persons affected engage with HMRC directly or seek specialist advice if appropriate.

What guidance HMRC has produced on the (a) Stamp Duty and (b) Capital Gains Tax liability of selling a stake in a dwelling to a trust.

HMRC has published information on Stamp Duty Land Tax (SDLT) here: http://www.gov.uk/stamp-duty-land-tax.Guidance on the transfer of ownership of land or property in different situations has also been provided: http://www.gov.uk/guidance/sdlt-transferring-ownership-of-land-or-property. Guidance on the application of SDLT for trusts is available in HMRC’s SDLT Manual at SDLTM31700 onwards, which includes:· bare trustees purchasing land (including dwellings) at SDLTM31710· trustees of a settlement purchasing land (including dwellings) at SDLTM31720HMRC has also published information on Capital Gains Tax, including on the disposal of assets to a trust, which includes selling a stake in a property to a trust. This information can be found here: https://www.gov.uk/trusts-taxes/trusts-and-capital-gains-tax. Further detailed guidance can be found in the Capital Gains Manual: https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual.

Pursuant to the Answer of 21 October 2025 to Question 76827 on Jeffery Epstein, which public body holds the records of Ministerial meetings and correspondence for 2009-10.

Records of HM Treasury ministerial meetings are published from May 2010 onwards. Records of HM Treasury ministerial meetings and correspondence prior to this date are held within HM Treasury’s archives.

Whether she has discussed the proposed Chinese Embassy in London with the Chinese Government.

The Chancellor has engaged with the Chinese Government on a number of occasions, including during her visit to China for the 2025 UK-China Economic and Financial Dialogue, and has discussed a range of economic and financial issues. The Chancellor published a written ministerial statement about her visit to China on the morning of Monday 13 January (found here) and delivered an oral statement to the House of Commons on Tuesday 14 January (found here).

When her Department will provide a response to the letter from the Hon. Member for Thirsk and Malton dated 18 September 2025.

A response to the letter from the Hon. Member for Thirsk and Malton was issued on 6 November.

Whether the hon Member for Hampstead and Highgate received a Ministerial severance payment.

Ministerial severance is payable under the Ministerial and other Pensions and Salaries Act 1991 when a Minister leaves office and meets the following statutory conditions: Ministers who have not attained the age of 65 and are not appointed to a relevant ministerial or other paid office within 3 weeks of the last day of service, are eligible for a severance payment of one quarter of the annual ministerial salary being paid. Details of HM Treasury ministerial severance payments, including recipients and amounts, are published in the annual report and accounts.

What data her Department holds on the revenue from stamp duty land tax on primary homes in the last financial year for which figures are available by (a) local authority and (b) Parliamentary constituency.

HM Revenue and Customs (HMRC) does not collect data via the Stamp Duty Land Tax (SDLT) return on whether a residential property will serve as a primary residence. However, the Higher Rates for Additional Dwellings (HRAD) apply when an individual acquires a residential property while already owning another piece of residential property anywhere in the world. SDLT paid on homes which did not pay HRAD on a local authority basis can be calculated using Table 7b and on a Parliamentary constituency basis using Table 8b of the UK Stamp Tax statistics publication available here: https://www.gov.uk/government/statistics/uk-stamp-tax-statistics In both cases, SDLT paid on homes which did not pay HRAD is calculated by subtracting HRAD receipts from Residential receipts. Please note that the statistics publication covers the temporary thresholds period ending 1 April 2025 so the HRAD share may be higher than usual.

What guidance (a) her Department and (b) the Financial Conduct Authority has given to financial institutions on the anti-money laundering checks on (i) UK domestic Politically Exposed Persons and (ii) their spouses or partners when purchasing a house to determine the true source of (A) deposits and (B) equity.

Guidance for financial institutions on the treatment of Politically Exposed Persons (PEPs) is published by the Financial Conduct Authority (FCA) and can be found here: FG25/3: Treatment of politically exposed persons | FCA The guidance was updated in July 2025, including to clarify that unless other enhanced risk factors are present, UK PEPs and their relatives must be subject to a lower level of enhanced due diligence than overseas PEPs.

What assessment she has made of the potential impact of the proposed reforms of Landfill Tax on the ability to deliver (a) 1.5 million homes and (b) 150 major infrastructure projects over this parliament.

The Government recently consulted on proposals for reform of Landfill Tax to ensure the regime remains effective in encouraging waste to be diverted away from landfill and to support our environmental goals. As part of the consultation, the Government has received a wide range of views from stakeholders, including representatives from the construction sector. The consultation closed on 28 July, and the government is considering responses and will set out next steps, including a summary of responses, in due course. This government is committed to delivering 1.5 million homes over 5 years as set out in the Plan for Change, and any final proposals will be designed to maintain the environmental effectiveness of the tax while supporting these plans.

What estimate she has made of the cost to housing developers from the proposed reforms of Landfill Tax; and what assessment she has made of the potential impact of this cost on housing delivery.

The Government recently consulted on proposals for reform of Landfill Tax to ensure the regime remains effective in encouraging waste to be diverted away from landfill and to support our environmental goals. As part of the consultation, the Government has received a wide range of views from stakeholders, including representatives from the construction sector. The consultation closed on 28 July, and the government is considering responses and will set out next steps, including a summary of responses, in due course. This government is committed to delivering 1.5 million homes over 5 years as set out in the Plan for Change, and any final proposals will be designed to maintain the environmental effectiveness of the tax while supporting these plans.

What discussions her Department had with housing developers before publishing the consultation with proposals to reform the Landfill Tax regime.

The Government recently consulted on proposals for reform of Landfill Tax to ensure the regime remains effective in encouraging waste to be diverted away from landfill and to support our environmental goals. As part of the consultation, the Government has received a wide range of views from stakeholders, including representatives from the construction sector. The consultation closed on 28 July, and the government is considering responses and will set out next steps, including a summary of responses, in due course. This government is committed to delivering 1.5 million homes over 5 years as set out in the Plan for Change, and any final proposals will be designed to maintain the environmental effectiveness of the tax while supporting these plans.

Pursuant to the Answer of 29 August 2025 to Question 68763 and to the Answer of 8 September 2025 to Question 74201 on Alcoholic Drinks, if she will make an assessment of the potential merits of allowing the financing of alcohol-related spending in green bond frameworks.

The Government provides financial support for green technologies, including those related to the manufacturing of alcoholic beverages. These policies are not funded via the Green Financing Programme: in line with international norms and investor expectations for green bond frameworks, the financing of the direct manufacture of alcoholic beverages is excluded from the Green Financing Framework. This approach enables the UK’s green gilts to be accessible to the greatest possible pool of investors, improving value-for-money. Allowing the financing of alcohol-related spending within the Framework would not change policy decisions or the level of public spending but could prohibit some investors from purchasing the green gilt, thus reducing value-for-money.

Pursuant to the Answer of 8 September 2025 to Question 71213 on Public Sector: Pay, how many applications made through the senior pay process (a) were rejected since 4 July 2024 and (b) were approved since the new guidance was issued in July 2025; and if he will publish the number of approvals made through that process since 4 July 2024, broken down by (i) Department and (ii) public body.

Since July 2024, of the senior pay cases submitted to HM Treasury for approval, three were outright rejected. A further 28 cases were modified or partially approved. Since the issuance of new guidance in July 2025, 21 cases have been approved. Pay of senior public sector employees is published in organisation’s annual reports and accounts.

How many uncovered auctions there have been for Government gilts since 4 July 2024.

From 4 July 2024 to the date of this response, there have been no uncovered auctions for gilts. The results of all gilt auctions are published on the UK Debt Management Office website.

What guidance HMRC has issued on claiming private residence capital gains tax exemption.

HMRC has published information on capital gains tax private residence relief in their self-assessment helpsheets HS283 “Private Residence Relief” and HS281 “Capital Gains Tax, civil partners and spouses”; and their capital gains manual at page CG64200 onwards. These are available on the GOV.UK website. Relief is available in most cases without a claim needing to be made.

Pursuant to the Answer of 9 July 2025 to Question 64049 on Alcoholic Drinks, what those international conventions are.

I refer the honourable member to the answer given on 23 July to PQ UIN 68763. Thirteen of the twenty largest sovereign green bond issuers to date, including the UK, explicitly exclude the financing of alcohol-related spending in their green bond frameworks. Another issues Sharia-compliant green bonds. Five of the remaining six make no mention of alcohol in their frameworks, and France places partial restrictions on alcohol production. The UK’s approach is thus in line with international norms.

Pursuant to the Answer of 23 July 2025 to Question 68763 on Alcoholic Drinks, for what reason domestic alcohol production is excluded from green bonds.

All eligible policies financed by the Green Financing Programme are drawn from policies agreed by HM Treasury and departments in the Spending Review. These policies are assessed based on their contribution to the government’s climate and environmental objectives. The Framework excludes financing of the direct manufacture of alcoholic beverages, alongside other named exclusions, in line with international convention and investor expectations for green bond frameworks. This approach enables the UK’s green gilts to be accessible to the greatest possible pool of investors, improving value-for-money.

With reference to the press release entitled Senior business leaders bolster Treasury board of 13 August 2025, whether the three new Board members had declarable political activity.

Appointments to the HMT Board are regulated by the Office of the Commissioner for Public Appointments. Sir Charlie Mayfield, Edward Twiddy and Jenny Scott have not engaged in any political activity in the last five years.