Every parliamentary written question tabled by Simon Opher this session, with the full answer and department. See how every department answers, or back to the MP page.
Showing 1–12 of 12 · Treasury
Whether she will consider the potential merits of aligning biochar with other zero rated soil improvers for VAT classification.
There is no specific VAT relief that applies to soil improvers. VAT is a broad-based tax on consumption, and the 20 per cent standard rate applies to most goods and services. VAT is the UK’s third largest tax, forecast to raise £180 billion in 2025/26. Ta...
Whether she plans to make comedy venues eligible for the 15% business rates relief.
The Government has defined in guidance which properties will be eligible for the relief announced on 27th January 2026 based on definitions used previously in the business rates system. Individual Local Authorities will need to determine which properties meet these definitions. Some comedy clubs may be eligible for the relief, depending on their specific circumstances. Properties that are not eligible for this support will still benefit from the wider business rate support package announced at the Budget, worth £4.3 billion over the next three years. The Government is also introducing new permanently lower multipliers for eligible retail, hospitality and leisure properties, which includes comedy venues, gyms and leisure businesses open to the public and with rateable values below £500,000. As a result, over half of ratepayers will see no bill increases, including 23% seeing their bills go down next year. This also means most properties seeing increases will see them capped at 15% or less next year, or £800 for the smallest.
What steps she is taking to support young people with the cost of living.
At the Autumn Budget in 2025, the government took action to bear down on prices and target everyday expenses, including taking an average of £150 off household energy bills from this April. The Renters’ Rights Act 2025 will strengthen protections for private renters and help tenants challenge unreasonable rent increases. Alongside this, from this April, the government is increasing the 18-20 National Minimum Wage by 8.5% and the 21+ National Living Wage by 4.1% – equivalent to a £1,500 and £900 annual pay boost respectively for a full-time worker.
Whether she plans to increase the (a) Plastic Packaging Tax rate and (b) recycled content requirement to promote domestic recycling.
The Plastic Packaging Tax was introduced in April 2022 under the previous government and provides a price incentive for businesses to use recycled plastic in the manufacture of plastic packaging – thereby stimulating the collection and recycling of plastic waste. All tax rates and thresholds are reviewed at fiscal events.
If she will raise the expensive car supplement threshold for electric and zero emission vehicles.
As set out at Autumn Budget 2024, the government recognises the disproportionate impact of the current VED Expensive Car Supplement threshold for those purchasing zero emission cars and will consider raising the threshold for zero emission cars only at a future fiscal event, to make it easier to buy electric cars.
Whether she has made an assessment of the potential merits of removing the tax exemption from woodlands.
Income Tax and Corporation Tax do not apply to woodlands managed on a commercial basis and with a view to making profits. This treatment was introduced in 1988 to prevent high-income individuals sheltering other income from tax by setting it against expenditure on forestry.
What assessment she has made of the potential merits of extending eligibility for the Enterprise Investment Scheme tax relief to people investing in community assets that are leased and operated by community groups but owned by commercial landlords.
The venture capital schemes, including the Enterprise Investment Scheme (EIS), are intended to incentivise investment into early-stage, higher-risk companies that are seeking to make profit, and to grow and develop their businesses. To ensure that the schemes are targeted at higher risk companies which face the greatest difficulties in accessing finance, and to provide value for money to UK taxpayers, certain lower-risk activities are excluded, including the leasing of land.The Government supports community investment in other ways. For example, the Community Investment Tax Relief (CITR) stimulates private investment in disadvantaged communities. It provides a tax incentive to individuals and companies that invest in accredited Community Development Financial Institutions (CDFIs), which in turn invest in enterprises located in or serving those communities. In 2022/23, CITR accredited CDFIs raised over £11m of investment and made 355 loans worth over £20m to enterprises located in disadvantaged communities.
Whether she has made an assessment of the potential merits of introducing (a) tax incentives to help reduce packaging waste.
There are a several tax incentives already in place to reduce plastic waste. These include the Plastic Packaging Tax, which encourages use of more recycled plastic in packaging and Landfill Tax, which encourages waste to be diverted from landfill to more sustainable options, such as recycling.
Whether woodlands qualify for inheritance tax relief.
Woodlands can qualify for relief from inheritance tax. That relief may be Agricultural Property Relief (APR) if the woodlands were occupied and used with agricultural land, such as a shelter belt. Alternatively, Business Property Relief (BPR) may be available where the woodlands were actively used for commercial purposes, subject to certain conditions. Furthermore, Woodlands Relief may apply where the woodlands don’t qualify for APR and BPR. This relief defers the charge to inheritance tax on the value of trees (not the value of the land) transferred on death to the point at which the trees are disposed of.
Whether land farmed under the Environmental Land Management Scheme will be exempt from new inheritance tax rules for farms.
The environmental value of land farmed or managed under the Environmental Land Management Scheme (ELMS) will be eligible for Agricultural Property Relief (APR) of up to 100% from 6th April 2025. From 6th April 2026, the 100% rate of relief will continue for the first £1 million of combined agricultural and business property, and it will be 50% thereafter. This will include land in ELMS.
If she will make an assessment of the potential merits of introducing regulations to enhance financial transparency within the hairdressing industry.
Financial transparency is key to ensuring cash-based businesses meet their legal obligations, such as registering with HMRC and paying taxes promptly. However, these benefits must be balanced against the burdens on business created by new regulation. Whil...
What assessment she has made of the effectiveness of the Cycle to Work Scheme in improving cycle ownership among people on low incomes.
The Cycle to Work scheme is a benefit-in-kind provided by employers to their employees. A benefit-in-kind is a form of non-cash remuneration provided by employers to their employees. Income tax and National Insurance contribution relief is provided on the...