Every parliamentary written question tabled by Tom Hayes this session, with the full answer and department. See how every department answers, or back to the MP page.
Showing 1–16 of 16 · Treasury
What assessment she has made of the potential merits of donating excess vehicles from the Government estate to Ukraine.
The UK’s commitment to Ukraine is ironclad. We are making a significant commitment to Ukraine in 2026, including $2bn of guarantees for World Bank lending and $1bn of ERA loans. We also have a standing commitment to provide £3bn p.a. in military support, providing Ukraine with a further £6bn of support over the next two years.
What assessment she has made of the adequacy of the OBR's report entitled Economic and fiscal outlook, published in November 2025.
The OBR’s November 2025 Economic and Fiscal Outlook is a detailed document, and plays a key role in our robust and transparent fiscal framework.The report shows that growth is up this year, that living standards are up over the Parliament, and that we are getting borrowing and debt down.
What steps her Department is taking with the financial sector to support the transition to net zero.
The UK’s sustainable finance sector is world leading, and the Government is actively mobilising capital to support the transition and improve our energy independence.Since July 2024, over £50 billion of private investment has been announced in clean energy industries and this summer the Government set out our vision for the UK’s sustainable finance regulatory framework in the Financial Services Growth and Competitiveness Strategy.
With reference to the Institute for Fiscal Studies report entitled, The short- and medium-term effects of Sure Start on children’s outcomes, published in May 2025, what assessment she has made of the impact of Sure Start children's centres on long term potential earnings.
The Government shares the IFS’s assessment that Sure Start made a positive impact on children’s outcomes. To this end, the government recently announced over £500 million investment by the end of 2028 to roll out Family Hubs to every local authority in England over the Spending Review period. The programme aims to reach children in the most disadvantaged areas and draws on the legacy of Sure Start to ensure all children have the best start in life.
What assessment she has made with Cabinet colleagues of the potential impact of the cost of (a) living and (b) housing on the number of families choosing to have a child.
We know increased costs in essential areas worrying and cause hardship and hardship for many families with children. The Government is taking a comprehensive approach—providing support while addressing the structural changes necessary to fix the country's foundations. We are supporting families with everyday costs, including an uplift of over £1.6 billion per year by 2028-29 for government-funded childcare, rolling out Best Start Family Hubs to every LA in England, and extending Free School Meals eligibility to all children in England with a parent receiving Universal Credit. The Government has also extended the Household Support Fund in England which helps households facing the greatest hardship with the cost of essentials such as food, energy and water. At the Spending Review, we committed to continue investing in crisis support to enable a new Crisis and Resilience Fund, including support for housing costs and to fund councils to support some of the poorest households so that their children do not go hungry outside of term time. We also funded the biggest boost to social and affordable housing in a generation through the Affordable Homes Programme.
Whether she has made a recent assessment of the potential merits of exempting DIY loft insultation from VAT.
Installations of qualifying energy-saving materials (ESMs), including insulation materials, in residential accommodation and buildings used solely for a charitable purpose benefit from a temporary VAT zero rate until March 2027. After this, they will revert to the reduced rate of VAT at five per cent. Insulation products purchased for DIY insulation are subject to the standard rate of VAT at 20 per cent, which applies to most goods and services. Tax breaks reduce the revenue available for vital public services and must represent value for money for the taxpayer. Exceptions to the standard rate have always been limited and balanced against affordability considerations. One of the key considerations when assessing a new VAT relief is whether the cost saving is likely to be passed on to consumers. Evidence suggests that businesses only partially pass on any savings from lower VAT rates. The Government has no current plans to introduce a VAT relief on the sale of insulation productions, but the Government keeps all taxes under review.
If she will make an assessment with Cabinet colleagues of the potential merits of introducing tax (a) incentives and (b) subsidies for battery storage solutions.
The installation of qualifying energy-saving materials (ESMs) in residential accommodation and buildings used solely for a relevant charitable purpose benefits from a temporary VAT zero rate until March 2027. Following a Call for Evidence (CfE) last year,...
If she will make it her policy to make localised funding available to support businesses to help local economies.
Sustained economic growth is the only route to improving the prosperity of our country and the living standards of working people, and ensuring growth is realised everywhere across the UK is key to the government’s Growth Mission. The government will ther...
If she will make it her policy to remove VAT for building refurbishment works when energy performance targets are met to incentivise retrofit.
This Government is committed to improving the quality and sustainability of our housing stock, through improvements such as low carbon heating, insulation, solar panels, and batteries. This will be vital to making the UK more energy resilient and meeting ...
If she will make it her policy to review the VAT framework to reduce incentives towards (a) demolition and (b) rebuilding of housing.
This Government is committed to improving the quality and sustainability of our housing stock, through improvements such as low carbon heating, insulation, solar panels, and batteries. This will be vital to making the UK more energy resilient and meeting ...
If she will bring forward legislative proposals to amend Stamp Duty so that rates of duty depend on the energy performance of the property.
Stamp Duty Land Tax (SDLT) is a transaction tax paid on the purchase of a property or land in England and Northern Ireland. The level at which purchasers of residential property start paying Stamp Duty Land Tax (SDLT) is currently £250,000 and this is due...
If she will make it her policy to allow improvements made to increase the energy performance rating of rental properties to be tax deductible against rental income.
The Government currently offers several schemes to support landlords and tenants in improving energy efficiency, including VAT relief on Energy-Saving Materials (ESMs), the Boiler Upgrade Scheme (BUS) and the Home Upgrade Grant (HUG).Repair or maintenance...
Pursuant to the Answer of 7 October 2024 to Question 5458 on Film: Tax Allowances, whether she has a planned timetable for bringing forward legislative proposals on the Audio-Visual Expenditure Credit.
The additional tax relief for visual effects costs has not been legislated. Tax policy announcements are normally made at fiscal events and the Chancellor will set out her Budget on 30 October.
Whether her Department plans to provide (a) tax relief and (b) other fiscal support for the visual effects sector.
Qualifying visual effects costs in film and TV are already eligible for the Audio-Visual Expenditure Credit, which provides a tax credit worth 34% of a film or TV company’s production costs. The previous Government announced that from 1 April 2025, UK vis...
If her Department will bring forward the implementation of the five per cent increase in tax relief for UK visual effects in film and high-end TV, with UK visual effects costs exempt from the 80 per cent cap on qual
Qualifying visual effects costs in film and TV are already eligible for the Audio-Visual Expenditure Credit, which provides a tax credit worth 34% of a film or TV company’s production costs. The previous Government announced that from 1 April 2025, UK vis...
If she will make an assessment of the potential merits of increasing the Rent a Room Scheme tax-free earnings threshold.
Rent a room relief provides an incentive for people to make spare rooms available for rent. As with all aspects of the tax system, the Government will keep this under review.