Every parliamentary written question tabled by Kevin Hollinrake this session, with the full answer and department. See how every department answers, or back to the MP page.
Showing 161–180 of 274 · Treasury
What estimate she has made of employer National Insurance contributions paid by public sector organisations in (a) 2023-24, (b) 2024-25 and (c) 2025-26.
HM Revenue and Customs receipts figures are not separated into public and private sector employers. The requested figures are therefore not readily available.
Whether the Spending Review Phase 2 will include council tax.
I refer the hon Member to the answer given by Minister McMahon to PQ UIN 45028 Written questions and answers - Written questions, answers and statements - UK Parliament on 22 April 2025.
Whether the Valuation Office Agency can increase council tax bands outside the sale of a property where the property owner has not challenged the existing valuation.
Outside the sale of a property, there are very limited circumstances where a listing officer (LO) can alter a Council Tax band. If an LO is satisfied there is an error in the valuation list, they have a statutory duty to correct that error. If that error results in an increase to the band, the increase would be effective from the date the list is altered. A reduction of a property’s band as a result of an error would be backdated as necessary.
Pursuant to the Answer of 10 January 2025 to Question 20950 on Employers' Contributions: Public Sector, what progress she has made on estimating the assumed unit cost per (a) headcount and (b) FTE employee of the increase in National Insurance contributions on employers in the public sector.
At the Autumn Budget the Chancellor set aside £4.7 billion of funding for departments in order to support them with the increased costs as a result of the rise in employer national insurance contributions. This funding has been allocated to departments, with the Barnett formula applying in the usual way, which is in line with the approach taken under the previous Government’s Health and Social Care Levy. Updated departmental budgets for 2025/26 including allocations were published at the Spring Statement. The Government also plans to publish individual departments’ allocations as part of Mains estimates.
Whether she plans to provide additional funding to public bodies for the increase in business rates for hereditaments with a Rateable Value above £500,000.
To deliver our manifesto pledge, we intend to introduce permanently lower tax rates for retail, hospitality, and leisure (RHL) properties, with rateable values below £500,000, from 2026-27. This tax cut must be sustainably funded, and so we intend to apply a higher rate from 2026-27 on the most valuable properties - those with a rateable value of £500,000 and above, representing less than one percent of all properties. The Spring Statement confirmed the spending envelope for phase 2 of the spending review. We will consider the full range of priorities and pressures facing departments in the round, when setting these budgets.
Pursuant to the Answer of 26 March 2025 to Question 39028 on Housing: Pylons, whether the Valuation Office Agency has made an assessment of the potential impact of a pylon being erected within 500 metres on the capital value of a dwelling.
The Valuation Office Agency (VOA) has not made a general assessment on the potential impact on a dwelling’s capital value from a pylon being erected within 500 metres of a dwelling. If the VOA receives a proposal seeking a change in the Valuation List citing the erection of a pylon in the locality, the Listing Officer will assess any valuation impact always having regard to the specific facts of the case. This will include the characteristics of the dwelling, the position of the pylon, and features of the surrounding area. The Listing Officer would then determine whether the changed physical state of the locality would have affected the dwelling’s value at the relevant valuation date. The valuation date for England is 1 April 1991, and for Wales is 1 April 2003.
What steps she is taking to help prevent the debanking of people and organisations by financial institutions due to (a) their lawful political views and (b) domestic Politically Exposed Persons status or affiliation.
Banking services fulfil a vital role in the lives of millions of people and businesses across the UK, and the government is committed to ensuring high standards of consumer protection and financial inclusion across the financial services sector. Banks are already prohibited from discriminating against UK consumers based on their lawful political opinions when accessing a payment account. The government has on 28 April published new legislation that strengthens customer protection standards in cases where their account is terminated by their provider. These new rules will require banks to give customers 90 days’ notice before closing accounts and provide a clear explanation. These changes will prevent banks closing accounts without a clear reason, while giving people and businesses the time and information needed to challenge decisions. Further details can be found here: https://www.gov.uk/government/news/millions-of-people-and-businesses-protected-against-debanking FCA guidance is clear that financial institutions should not be applying a blanket approach to the treatment of Politically Exposed Persons (PEPs). The government has been working closely with the FCA to follow up on the findings of its review into the treatment of PEPs by financial institutions, and to ensure firms improve their practices where necessary, including to treat domestic PEPs and their relatives and close associates proportionately in line with the level of risk.
What the amount of funding being allocated by the UK Government to each of the devolved administrations to fund the direct and indirect cost of higher National Insurance Contributions on local government is in (a) Scotland, (b) Wales and (c) Northern Ireland; and what proportion of the direct and indirect costs must be funded by the devolved Administrations.
At Autumn Budget 2024, the Chancellor agreed to provide funding to the public sector to support them with the additional cost associated with changes to employer National Insurance Contributions policy. The devolved governments will receive funding through the Barnett formula in the usual way in 2025-26, including on this support. This is the normal operation of the funding arrangements as set out in the Statement of Funding Policy. The outcome of the Barnett formula will be confirmed, and funding provided for all devolved governments at Main Estimates 2025-26. It is for the devolved governments to allocate their funding in devolved areas as they see fit, including on workforce. They can therefore take their own decisions on managing and investing available resources, reflecting their own priorities and local circumstances, and they are accountable to the devolved legislatures for these decisions.The devolved governments’ Phase 1 Spending Review 2025 settlements are growing in real terms in 2025-26 and are the largest spending review settlements in real terms of any settlements since devolution. The devolved governments are each receiving at least 20% more funding per person than equivalent UK Government spending in the rest of the UK. That translates into over £16 billion more in 2025-26.
When the Valuation Office Agency plans to publish the draft council tax bandings for dwellings in Wales as part of the council tax revaluation in Wales.
The Local Government Finance (Wales) Act 2024 states that the Welsh Ministers can specify, in an order, the date by which listing officers must send a copy of the proposed valuation list to their billing authorities. If the Welsh Ministers do not make such an order, the deadline will be the 1 September before the date on which the list is to be compiled. Therefore, for a compiled list date of 1 April 2028, the proposed valuation list would be made available on or before 1 September 2027.
Whether HMRC policy requires Government Ministers to pay an income tax charge for political gifts given to them of (a) clothes, (b) glasses and (c) accommodation from party political donors.
Ministers are employees for the purposes of Income Tax and National Insurance Contributions. The normal rules for employment-related benefits apply to employment-related gifts, as set out in HMRC’s guidance at www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim20020 There is an exemption for small gifts costing a total of £250 or less per year to provide, HMRC guidance can be found at https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim21715
Pursuant to the Answer of 14 March 2025 to Question 36094 on Business Rates: Tax Allowances, if she will consider a tapering system as part of the new multiplier arrangements.
The Autumn Budget 2024 announcements reflect the Government’s first steps to support the high street. We want to go further to modernise the business rates system, and so, we also published a Discussion Paper setting out priority areas for reform and inviting stakeholders to engage. As set out in the Discussion Paper, one of the areas the Government is interested in hearing about includes the presence of cliff-edges in the system. Stakeholder representations will be considered when developing options for reform. In summer, the government will publish an interim report that sets out a clear direction of travel for the business rates system, with further policy detail to follow at the Budget this Autumn.
With reference to the new surcharge on hereditaments over £500,000 from April 2026, whether educational charities will be liable to pay the increase in business rates which is not covered by mandatory charitable rate relief.
We are creating a fairer business rates system that protects the high street, supports investment, and is fit for the 21st century.As part of its reforms, the Government intends to apply a higher rate from 2026-27 on properties with rateable values of £500,000 or more.Mandatory charitable rates relief will be available to eligible properties that are subject to the higher rate.
Pursuant to the Answer of 18 March 2025 to Question 37227 on Hospitality Industry and Retail Trade: Business Rates, what assessment she has made of the potential impact of the new (a) lower and (b) higher multiplier for retail, hospitality and leisure above £500,000 Rateable Value from 2026-27 on the value of retail hospitality and leisure business rate relief in (i) 2024-25 and (ii) 2025-26.
To deliver our manifesto pledge, we intend to introduce permanently lower tax rates for retail, hospitality, and leisure (RHL) properties, with Rateable Values below £500,000, from 2026-27. This tax cut must be sustainably funded, and so we intend to introduce a higher rate on the most valuable properties from 2026-27 - those with Rateable Values of £500,000 and above. Ahead of these changes being made, the Government recognises that businesses will need support in 2025-26. As such, we have prevented the current RHL relief from ending in April 2025, extending it for one year at 40 per cent up to a cash cap of £110,000 per business. The Government will confirm the rates for the new multipliers at Budget 2025, taking account of the outcomes of the 2026 revaluation as well as the broader economic and fiscal context. Tax policy and legislation is not subject to the Better Regulation Framework Guidance which requires an Impact Assessment to accompany policy decisions. Nevertheless, when the new, permanently lower tax rates are set at Budget 2025, the Treasury intends to publish analysis of the effects of the new multiplier arrangements.
Which retail, hospitality and leisure hereditaments have their rateable value assessed by the Valuation Office Agency using turnover expenditure as part of the metrics.
The hereditaments that have their rateable value assessed with reference to their trade are those where there is limited reliable rental evidence, and the nature of their occupation is primarily concerned with anticipated profit. In such cases, the rateable value would likely be based upon a consideration of the receipts and expenditure of the property.
Pursuant to the Answer of 25 March 2025 to Question 39035 on Business Rates: Tax Allowances, whether a retail, hospitality and leisure (RHL) hereditament in receipt of the lower RHL multiplier will (a) lose that multiplier discount and (b) be levied the higher multiplier surcharge if their rateable value rises above £499,999 under the proposed regime from April 2026.
To deliver our manifesto pledge, we intend to introduce permanently lower tax rates for high street retail, hospitality, and leisure (RHL) properties, with rateable values below £500,000, from 2026-27. This tax cut must be sustainably funded, and so we intend to apply a higher rate from 2026-27 on the most valuable properties - those with a Rateable Value of £500,000 and above. These represent less than one per cent of all properties, but cover the majority of large distribution warehouses, including those used by online giants. Ahead of these changes being made, we have prevented RHL relief from ending in April 2025 by extending it for one year at 40 per cent up to a cash cap of £110,000 per business, and frozen the small business multiplier.
Whether the transitional relief scheme for the 2026 business rates revaluation will be financed by (a) direct funding, (b) downward phasing and (c) a higher multiplier.
The Government is legally required to introduce transitional relief for ratepayers to support those seeing the biggest increases at revaluations. The Non-Domestic Rating Act 2023 removed the requirement for transitional relief schemes to be self-funding. Only once we understand the complete 2026 revaluation picture will the Government be in a position to make final decisions, at Autumn Budget 2025, on the transitional relief scheme
Whether (a) local authorities, (b) state schools, (c) universities and (d) NHS Trusts subject to the business rates surcharge for properties with a rateable value over £500,000 from April 2026 onwards will receive compensation for those business rates.
We are creating a fairer business rates system that protects the high street, supports investment, and is fit for the 21st century. To deliver our manifesto pledge, we intend to introduce permanently lower tax rates for retail, hospitality, and leisure (RHL) properties, from 2026-27. This tax cut must be sustainably funded, and so from 2026-27 we intend to introduce a higher rate on those properties with Rateable Values of £500,000 and above. This will apply to the most valuable properties, including large distribution warehouses such as those used by online giants, so that they can help support the viability of high streets. The Spring Statement confirmed the spending envelope for phase 2 of the spending review. We will consider the full range of priorities and pressures facing departments in the round, including any impact of the higher multiplier, when setting these budgets. Final details on the large business multiplier will be set out at Budget 2025, in light of the outcomes of the 2026 revaluation.
Whether the £500,000 rateable value threshold will be uprated in April 2026 in line with the average percentage uplift in aggregate rateable values from the 2026 business rates revaluation.
The Government intends to introduce permanently lower tax rates for high street retail, hospitality, and leisure properties, with rateable values below £500,000, from 2026-27. This tax cut must be sustainably funded, and so the Government intends to apply a higher rate from 2026-27 on the most valuable properties - those with a rateable value (RV) of £500,000 and above. These represent less than one per cent of all properties, but cover the majority of large distribution warehouses, including those used by online giants. The Government will confirm the rates for the new multipliers at Autumn Budget 2025, taking account of the outcomes of the 2026 revaluation as well as the broader economic and fiscal context.
How many refuges are in each local authority area in England and Wales according to hereditament data held by the Valuation Office Agency to the closest associated Special Category Code.
The Valuation Office Agency does not record data on refuges by Special Category Code.
Pursuant to the Answer of 19 March 2025 to Question 37570 on Housing, whether the Valuation Office Agency collects data on the (a) total plot size of the curtilage of a dwelling and its surrounds including any garden and (b) the area size of the dwelling itself excluding any surrounds and garden.
The Valuation Office Agency only requires data on a dwelling’s total plot size when it is non-standard for a typical property of that type. Plot size is recorded in these instances because an unusually large or small plot could influence the property’s assessment for Council Tax. The area size of the dwelling itself is recorded for all properties.