Written questions by Murray.

What the average waiting time was for callers to HM Revenue and Customs helplines dealing with bereavement and estates in each of the last two years.

Awaiting answer.

What assessment her Department has made of the adequacy of the capacity of HM Revenue and Customs to process additional inheritance tax cases arising from the inclusion of unused pension funds in estates from April 2027.

Awaiting answer.

What the average time taken by HM Revenue and Customs is to issue a clearance certificate in respect of a deceased person's estate after tax due has been paid; and what steps her Department is taking to reduce that time.

Awaiting answer.

What discussions she has had with Motability on the Accessible Vehicles and Equipment Scheme following the changes to VAT and Insurance Premium Tax reliefs for qualifying motor vehicle leasing schemes.

Both prior to and following the announcement of tax changes to the Motability Scheme at Budget 2025, the Government has engaged closely with the Motability Foundation to understand in depth how tax changes would impact the Motability Scheme and their cust...

What timetable she has set for completing, and publishing the outcome of, the assessment of options for targeted reductions to agri-food import tariffs intended to reduce food prices for consumers, announced on 24 M

The Chancellor announced on 30th April the suspension of tariffs on over £2 billion worth of imports with a detailed list of products covered by this published on 20th May. These will come into effect from June 21st. On 27th May the government launched a...

Whether she is considering additional financial support for people who lost their businesses during the covid-19 pandemic.

The Government recognises the profound impact which the Covid-19 pandemic had on individuals and businesses across the country. While the pandemic may have receded, the challenges for many small businesses still persist. This is why the Government published the Small Business Plan in July 2025, delivering the most comprehensive package of SME support in a generation, including legislating to end late payments, reducing regulatory burdens, supporting exporters, and investing in skills.

What assessment she has made of the potential impact of changes to National Insurance contributions on economic growth.

The Government made fair and necessary decisions on tax, welfare, and spending to help fix the public finances and fund public services.The Government of course carefully considers the impacts of all policies, including the changes to employer National Insurance.An assessment of the changes announced at Autumn Budget 2024 on Employer National Insurance Contributions was published by HMRC in their Tax Information and Impact NoteFurther, the OBR’s October 2024 Economic and Fiscal Outlook sets out the expected macroeconomic impact of the changes to employer National Insurance contributions.

What assessment her Department has made of the potential impact of threshold for the payment of Inheritance Tax on families with assets worth over £1 million.

Inheritance tax is a wealth transfer tax charged on the estate (the property, money, and possessions) of someone who has died. In the latest available tax year (2021-22), 4.39% of all UK deaths were liable to inheritance tax. The tax liability is on the estate and not the beneficiary of any inherited assets. As such, HMRC does not collect information on the beneficiaries of estates, as it has no reason to do so. The Government announced several reforms to inheritance tax at Autumn Budget 2024. The Government’s analysis of these reforms is based on the number of estates expected to pay more inheritance tax. More information is available in the various policy papers published alongside the Budget: https://www.gov.uk/government/publications/autumn-budget-2024.

What assessment her Department has made of the potential impact of planned changes to (a) income and (b) inheritance tax on people who inherit more than £1 million.

Inheritance tax is a wealth transfer tax charged on the estate (the property, money, and possessions) of someone who has died. In the latest available tax year (2021-22), 4.39% of all UK deaths were liable to inheritance tax. The tax liability is on the estate and not the beneficiary of any inherited assets. As such, HMRC does not collect information on the beneficiaries of estates, as it has no reason to do so. The Government announced several reforms to inheritance tax at Autumn Budget 2024. The Government’s analysis of these reforms is based on the number of estates expected to pay more inheritance tax. More information is available in the various policy papers published alongside the Budget: https://www.gov.uk/government/publications/autumn-budget-2024.

What steps her Department is taking to help support small and medium sized enterprises with the cost of import charges.

Small and medium sized businesses make a vital contribution to the UK economy. There are various arrangements in place that enable businesses to access reduced or zero import charges. With regards to customs duty, the UK has a number of free trade agreements which enable businesses to benefit from paying reduced or zero customs duty. The UK also has several customs procedures which allow businesses to pay a reduced amount of duty on their imports, depending on what they are and what they do with them – for example, if they are importing them temporarily or repairing them. VAT is due on all imports of goods into the UK at the same rate as domestic transactions. This ensures imports cannot undercut UK businesses and does not represent an additional charge for businesses buying imports. VAT registered businesses are able to reclaim VAT paid upon import, in the same way as for domestic purchases, as well as making use of VAT accounting schemes to smooth cash flow.

What assessment her Department has made of the impact of the VAT (a) threshold and (b) rates on the (i) growth and (ii) financial sustainability of small businesses.

At £90,000, the UK has a higher VAT registration threshold than any EU country and the joint highest in the OECD. This keeps the majority of businesses out of the VAT regime altogether. The Government’s approach to the VAT threshold and applicable rates aims to balance potential impacts on small businesses, including their growth and financial sustainability, the economy as a whole, and tax revenues. Tax breaks reduce the revenue available for public services and must represent value for money for the taxpayer.

If she will review the criteria for vehicle tax exemptions for disabled individuals (a) over the state pension age and (b) in receipt of Attendance Allowance.

The Government is committed to supporting disabled people and is determined that support should be focused on people who need it most. The aim of existing Vehicle Excise Duty (VED) exemptions for recipients of some disability benefits is to provide additi...

Whether she has made a comparative assessment of the potential impact of the proposed increase in employers National Insurance contributions on (a) small and medium businesses and (b) large businesses.

A Tax Information and Impact Note that covers the employer NICs changes was published by HMRC on 13 NovemberThe government has protected the smallest businesses from the impact of the increase to employers’ National Insurance by increasing the Employment ...

If she will extend Orchestra Tax Relief to choirs.

The creative industries play a key role in driving economic growth. The Government is committed to supporting them as part of its plan to fix the foundations of the economy. Orchestra Tax Relief (OTR) provides tax relief at a rate of 50% on production cos...

What assessment she has made of the potential impact of applying VAT to independent school fees on the affordability of those fees.

The Government is committed to breaking down barriers to opportunity, ensuring every child has access to high-quality education, which is why we have made the tough decision to end tax breaks for private schools. This will raise revenue for essential publ...

If she will ensure that revenues generated by VAT on independent school fees are passed on proportionally to devolved Administrations in (a) Scotland, (b) Wales and (c) Northern Ireland.

On 29 July, the Government announced that, as of 1 January 2025, all education services and vocational training provided by a private school in the UK for a charge will be subject to VAT at the standard rate of 20 per cent. This will also apply to boardin...