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To ask the Chancellor of the Exchequer, what assessment she has made of the potential cost exempting repairs enjoyed by museums and galleries from VAT to include listed places of worship to the Exchequer.
To ask the Chancellor of the Exchequer, what assessment she has made of the potential cost exempting repairs enjoyed by museums and galleries from VAT to include listed places of worship to the Exchequer.
VAT is a broad-based tax on consumption, and the 20 per cent standard rate applies to most goods and services. Outside of a limited number of VAT reliefs aimed at stimulating the supply of new homes, the standard VAT rate of 20 per cent applies to most construction work.
Some museums and galleries receive VAT refunds on the costs associated with providing free access to their permanent collections, under the museums and galleries VAT Refund Scheme. This includes the refunds of the VAT paid on repairs to the buildings that contain museums/galleries’ permanent collections. Further information about the refund scheme can be found here:
VAT Refund Scheme for museums and galleries (VAT Notice 998) - GOV.UK
The Listed Places of Worship Grant Scheme, administered by the Department for Digital, Culture, Media and Sport, provides grants for VAT paid by listed places of worship on their repair and maintenance costs, with the objective of helping to preserve UK heritage. From April 2026, the scheme will be replaced by a Places of Worship Renewal Fund, which will invest £92 million capital funding into listed places of worship. It is designed to ensure that taxpayer funding is targeted more effectively toward the preservation of our heritage assets.
To ask the Chancellor of the Exchequer, how many UK businesses at the most recent date for which information is available have had their Government Gateway access restricted on the grounds that their accounts may have been compromised by fraudulent attempts to reclaim VAT.
To ask the Chancellor of the Exchequer, how many UK businesses at the most recent date for which information is available have had their Government Gateway access restricted on the grounds that their accounts may have been compromised by fraudulent attempts to reclaim VAT.
The security of HMRC’s online services is a top priority. We are aware of attempts by organised criminals to access VAT accounts using genuine customers’ registration details, and our immediate focus is to protect customer data and correct any affected tax or payment records. Customer accounts may be restricted, i.e. suspended or deleted, for a range of reasons, including proactive fraud monitoring, reports of suspicious activity, and the closure of inactive accounts. Specialist security and VAT teams are actively investigating and delivering improvements to strengthen VAT account security, which could include restricting accounts where fraudulent activity has not been identified.
When and if fraudulent activity has occurred, HMRC contacts affected customers to explain the remedial actions taken and outline any steps they need to take.
To ask the Chancellor of the Exchequer, what the annual cost to the Exchequer is of the exemption from VAT on repairs enjoyed by museums and galleries.
To ask the Chancellor of the Exchequer, what the annual cost to the Exchequer is of the exemption from VAT on repairs enjoyed by museums and galleries.
HMRC does not hold data that specifically relates to the refunds of VAT on repairs enjoyed by museums and galleries. HMRC does not hold information on VAT revenue from specific products or services because businesses are not required to provide figures at a product level on their VAT returns, as this would impose an excessive administrative burden.
To ask the Chancellor of the Exchequer, pursuant to the answer of 6 January 2026 to question 101316, whether the hon. Member's representation was written or oral.
To ask the Chancellor of the Exchequer, pursuant to the answer of 6 January 2026 to question 101316, whether the hon. Member's representation was written or oral.
Ministers routinely engage with MPs throughout the year. MPs may submit their views through the Stakeholder Representation Portal, by corresponding with Ministers, or by sharing the views of their constituents through routine engagement. HM Treasury does not publish individual representations made on behalf of respondents.
To ask the Chancellor of the Exchequer, pursuant to the answer of 6 January 2026 to question 101315, whether the hon. Member's representation was written or oral.
To ask the Chancellor of the Exchequer, pursuant to the answer of 6 January 2026 to question 101315, whether the hon. Member's representation was written or oral.
Ministers routinely engage with MPs throughout the year. MPs may submit their views through the Stakeholder Representation Portal, by corresponding with Ministers, or by sharing the views of their constituents through routine engagement. HM Treasury does not publish individual representations made on behalf of respondents.
To ask the Chancellor of the Exchequer, pursuant to the answer of 6 January 2026 to question 101314, whether the hon. Member's representation was written or oral.
To ask the Chancellor of the Exchequer, pursuant to the answer of 6 January 2026 to question 101314, whether the hon. Member's representation was written or oral.
Ministers routinely engage with MPs throughout the year. MPs may submit their views through the Stakeholder Representation Portal, by corresponding with Ministers, or by sharing the views of their constituents through routine engagement. HM Treasury does not publish individual representations made on behalf of respondents.
To ask the Chancellor of the Exchequer, pursuant to the answer of 6 January 2026 to question 101313, whether the hon. Member's representation was written or oral.
To ask the Chancellor of the Exchequer, pursuant to the answer of 6 January 2026 to question 101313, whether the hon. Member's representation was written or oral.
Ministers routinely engage with MPs throughout the year. MPs may submit their views through the Stakeholder Representation Portal, by corresponding with Ministers, or by sharing the views of their constituents through routine engagement. HM Treasury does not publish individual representations made on behalf of respondents.
To ask the Chancellor of the Exchequer, pursuant to the answer of 6 January 2026 to question 101312, whether the hon. Member's representation was written or oral.
To ask the Chancellor of the Exchequer, pursuant to the answer of 6 January 2026 to question 101312, whether the hon. Member's representation was written or oral.
Ministers routinely engage with MPs throughout the year. MPs may submit their views through the Stakeholder Representation Portal, by corresponding with Ministers, or by sharing the views of their constituents through routine engagement. HM Treasury does not publish individual representations made on behalf of respondents.
To ask the Chancellor of the Exchequer, pursuant to the answer of 6 January 2026 to question 101311, whether the hon. Member's representation was written or oral.
To ask the Chancellor of the Exchequer, pursuant to the answer of 6 January 2026 to question 101311, whether the hon. Member's representation was written or oral.
Ministers routinely engage with MPs throughout the year. MPs may submit their views through the Stakeholder Representation Portal, by corresponding with Ministers, or by sharing the views of their constituents through routine engagement. HM Treasury does not publish individual representations made on behalf of respondents.
To ask the Chancellor of the Exchequer, pursuant to the answer of 6 January 2026 to question 101310, whether the hon. Member's representation was written or oral.
To ask the Chancellor of the Exchequer, pursuant to the answer of 6 January 2026 to question 101310, whether the hon. Member's representation was written or oral.
Ministers routinely engage with MPs throughout the year. MPs may submit their views through the Stakeholder Representation Portal, by corresponding with Ministers, or by sharing the views of their constituents through routine engagement. HM Treasury does not publish individual representations made on behalf of respondents.
To ask the Chancellor of the Exchequer, pursuant to the answer of 6 January 2026 to question 101309, whether the hon. Member's representation was written or oral.
To ask the Chancellor of the Exchequer, pursuant to the answer of 6 January 2026 to question 101309, whether the hon. Member's representation was written or oral.
Ministers routinely engage with MPs throughout the year. MPs may submit their views through the Stakeholder Representation Portal, by corresponding with Ministers, or by sharing the views of their constituents through routine engagement. HM Treasury does not publish individual representations made on behalf of respondents.
To ask the Chancellor of the Exchequer, pursuant to the answer of 6 January 2026 to question 101308, whether the hon. Member's representation was written or oral.
To ask the Chancellor of the Exchequer, pursuant to the answer of 6 January 2026 to question 101308, whether the hon. Member's representation was written or oral.
Ministers routinely engage with MPs throughout the year. MPs may submit their views through the Stakeholder Representation Portal, by corresponding with Ministers, or by sharing the views of their constituents through routine engagement. HM Treasury does not publish individual representations made on behalf of respondents.
To ask the Chancellor of the Exchequer, pursuant to the answer of 6 January 2026 to question 101317, whether the hon. Member's representation was written or oral.
To ask the Chancellor of the Exchequer, pursuant to the answer of 6 January 2026 to question 101317, whether the hon. Member's representation was written or oral.
Ministers routinely engage with MPs throughout the year. MPs may submit their views through the Stakeholder Representation Portal, by corresponding with Ministers, or by sharing the views of their constituents through routine engagement. HM Treasury does not publish individual representations made on behalf of respondents.
To ask the Chancellor of the Exchequer, pursuant to the answer of 6 January 2026 to question 101318, whether the hon. Member's representation was written or oral.
To ask the Chancellor of the Exchequer, pursuant to the answer of 6 January 2026 to question 101318, whether the hon. Member's representation was written or oral.
Ministers routinely engage with MPs throughout the year. MPs may submit their views through the Stakeholder Representation Portal, by corresponding with Ministers, or by sharing the views of their constituents through routine engagement. HM Treasury does not publish individual representations made on behalf of respondents.
To ask the Chancellor of the Exchequer, pursuant to the answer of 6 January 2026 to question 101319, whether the hon. Member's representation was written or oral.
To ask the Chancellor of the Exchequer, pursuant to the answer of 6 January 2026 to question 101319, whether the hon. Member's representation was written or oral.
Ministers routinely engage with MPs throughout the year. MPs may submit their views through the Stakeholder Representation Portal, by corresponding with Ministers, or by sharing the views of their constituents through routine engagement. HM Treasury does not publish individual representations made on behalf of respondents.
To ask the Chancellor of the Exchequer, pursuant to the answer of 6 January 2026 to question 101320, whether the hon. Member's representation was written or oral.
To ask the Chancellor of the Exchequer, pursuant to the answer of 6 January 2026 to question 101320, whether the hon. Member's representation was written or oral.
Ministers routinely engage with MPs throughout the year. MPs may submit their views through the Stakeholder Representation Portal, by corresponding with Ministers, or by sharing the views of their constituents through routine engagement. HM Treasury does not publish individual representations made on behalf of respondents.
To ask the Chancellor of the Exchequer, pursuant to the answer of 6 January 2026 to question 101321, whether the hon. Member's representation was written or oral.
To ask the Chancellor of the Exchequer, pursuant to the answer of 6 January 2026 to question 101321, whether the hon. Member's representation was written or oral.
Ministers routinely engage with MPs throughout the year. MPs may submit their views through the Stakeholder Representation Portal, by corresponding with Ministers, or by sharing the views of their constituents through routine engagement. HM Treasury does not publish individual representations made on behalf of respondents.
To ask the Chancellor of the Exchequer, pursuant to the answer of 6 January 2026 to question 101322, whether the hon. Member's representation was written or oral.
To ask the Chancellor of the Exchequer, pursuant to the answer of 6 January 2026 to question 101322, whether the hon. Member's representation was written or oral.
Ministers routinely engage with MPs throughout the year. MPs may submit their views through the Stakeholder Representation Portal, by corresponding with Ministers, or by sharing the views of their constituents through routine engagement. HM Treasury does not publish individual representations made on behalf of respondents.
To ask the Chancellor of the Exchequer, pursuant to the answer of 6 January 2026 to question 101323, whether the hon. Member's representation was written or oral.
To ask the Chancellor of the Exchequer, pursuant to the answer of 6 January 2026 to question 101323, whether the hon. Member's representation was written or oral.
Ministers routinely engage with MPs throughout the year. MPs may submit their views through the Stakeholder Representation Portal, by corresponding with Ministers, or by sharing the views of their constituents through routine engagement. HM Treasury does not publish individual representations made on behalf of respondents.
To ask the Chancellor of the Exchequer, pursuant to the answer of 6 January 2026 to question 101324, whether the hon. Member's representation was written or oral.
To ask the Chancellor of the Exchequer, pursuant to the answer of 6 January 2026 to question 101324, whether the hon. Member's representation was written or oral.
Ministers routinely engage with MPs throughout the year. MPs may submit their views through the Stakeholder Representation Portal, by corresponding with Ministers, or by sharing the views of their constituents through routine engagement. HM Treasury does not publish individual representations made on behalf of respondents.