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To ask the Chancellor of the Exchequer, what has been the annual change in tax paid by individuals on savings interest in (a) 2022/23, (b) 2023/24, (c) 2024/25 and (d) 2025/26.
To ask the Chancellor of the Exchequer, what has been the annual change in tax paid by individuals on savings interest in (a) 2022/23, (b) 2023/24, (c) 2024/25 and (d) 2025/26.
Estimates of the tax liabilities on savings income are available as part of Table 2.6 of the annually published Accredit official statistics:
Tax year 2022-23 and years prior are available as a historic table in that same publication:
https://assets.publishing.service.gov.uk/media/6a548feb1228eb26a4cab7d9/Table_2.6a_-_Historic.ods
The 2023-23 and 2023-24 figures are based on HMRC’s Survey of Personal Incomes (SPI) outturn data. Data for 2024-25 and onwards are projections based on the 2023-24 SPI, projected in line with economic assumptions consistent with the Office for Budget Responsibility’s March 2026 Economic and Fiscal Outlook.
To ask the Chancellor of the Exchequer, how much has been spent on the roll out of Making Tax Digital between its original inception and June 1st 2026.
To ask the Chancellor of the Exchequer, how much has been spent on the roll out of Making Tax Digital between its original inception and June 1st 2026.
To ask the Chancellor of the Exchequer, pursuant to WPQ 128052, whether she will maintain the free to use MTD software for taxpayers for the lifetime of this Parliament.
To ask the Chancellor of the Exchequer, pursuant to WPQ 128052, whether she will maintain the free to use MTD software for taxpayers for the lifetime of this Parliament.
I refer the honourable member to the answer provided in the response to UIN 126551.
To ask the Chancellor of the Exchequer, pursuant to the Answer of 16 April 2026 to Question 126551, what steps she is taking to ensure that the merits of the HMRC approved software to the user are maintained for the remainder of this Parliament.
To ask the Chancellor of the Exchequer, pursuant to the Answer of 16 April 2026 to Question 126551, what steps she is taking to ensure that the merits of the HMRC approved software to the user are maintained for the remainder of this Parliament.
The Government has ensured a wide range of MTD-compatible software is available to support businesses of all budgets and sizes, and will continue to work closely with the software industry to ensure that Making Tax Digital (MTD) software meets the needs of taxpayers.
Software providers must meet a clear set of criteria and Terms of Use for their products to be recognised as MTD-compatible. These include requirements on security, data protection and accessibility, as well as the ability to support core user journeys and portability of data.
A taxpayer is not locked into a single MTD-compatible software product and can change provider at any time. As their business needs evolve over time, taxpayers may find alternative software becomes the most appropriate option for their circumstances.
HMRC has published guidance to support taxpayers in finding the right software here:
www.gov.uk/guidance/find-software-that-works-with-making-tax-digital-for-income-tax
To ask the Chancellor of the Exchequer, if she will ensure that HMRC approved software required for sole traders to make returns under the Making Tax Digital framework remains at no cost to the user for the remainder of this Parliament.
To ask the Chancellor of the Exchequer, if she will ensure that HMRC approved software required for sole traders to make returns under the Making Tax Digital framework remains at no cost to the user for the remainder of this Parliament.
The government has worked closely with the software industry to ensure the availability of a broad range of MTD-compatible products to suit different needs and budgets.
This includes free products supporting those with the simplest affairs, low-cost bridging software for those who prefer to continue using spreadsheets and more sophisticated products that integrate with other business software.
Currently, there are more than 15 free products (excluding free trials) covering a range of different scenarios including bookkeeping, quarterly updates and end-of-year submissions.
To ask the Chancellor of the Exchequer, if she will she hold discussions with the Northern Ireland Executive on the potential impact of Making Tax Digital on home-based childcare providers in Northern Ireland.
To ask the Chancellor of the Exchequer, if she will she hold discussions with the Northern Ireland Executive on the potential impact of Making Tax Digital on home-based childcare providers in Northern Ireland.
HM Treasury ministers and officials engage regularly with the Northern Ireland Executive.
Childminders play a vital role in childcare. The Government has eased rules on working from schools and community centres and increased early years funding rates above 2023 average fees. These increases reflect increased costs, and from April 2026, local authorities must pass at least 97 per cent of funding to providers.
Only a small proportion of childminders with qualifying income over £50,000 will be mandated into Making Tax Digital (MTD) for Income tax from April 2026. The government will monitor the impact of Making Tax Digital (MTD) for Income tax on childminders and other home-based childcare providers in the same way as it will for all sole traders moving to MTD for Income Tax.
Childminders can continue to claim tax relief for wear and tear by deducting the actual cost of buying, repairing or replacing items. They can also deduct the cost of business expenses such as utilities, cleaning and equipment. This ensures childminders receive tax relief for all of the costs that they incur in relation to their childminding business.
That this House notes the changes that will result from the Budget statement on 26 November 2025; is concerned that the number of higher rate tax payers, who used to be a very small proportion of the overall workforce, are scheduled to increase from five million when the freezing of personal allowances was introduced in 2022, to almost 10 million in 2031; and further notes the increases for lower paid employees which will mean that full time workers on the National Living Wage will all become tax payers, and given that many of them work in the hospitality sector, will result in consumers paying the necessary price increases that will ensue, while the Treasury will reap the benefit in the extra income tax that is paid.
That this House notes the changes that will result from the Budget statement on 26 November 2025; is concerned that the number of higher rate tax payers, who used to be a very small proportion of the overall workforce, are scheduled to increase from five million when the freezing of...
To ask the Chancellor of the Exchequer, pursuant to the Answer of 19 May 2025 to Question 52199 on Taxation: Self-assessment, if she will add an option to specify national identity as British to the taxpayer residency status section of the online Self-Assessment tax return.
To ask the Chancellor of the Exchequer, pursuant to the Answer of 19 May 2025 to Question 52199 on Taxation: Self-assessment, if she will add an option to specify national identity as British to the taxpayer residency status section of the online Self-Assessment tax return.
HMRC collects data for Self Assessment returns in compliance with the UK General Data Protection Regulation (UK GDPR). These rules require that any personal data collected must be adequate, relevant, and limited to what is necessary for the purposes for which it is processed.
National identity is not required for determining an individual’s residency status for tax purposes, and therefore is not collected as part of the Self Assessment process. This applies to the taxpayer residency status section as well as the return more broadly.
To ask the Chancellor of the Exchequer, if she will add an option to specify national identity as British to the online Self-Assessment tax return.
To ask the Chancellor of the Exchequer, if she will add an option to specify national identity as British to the online Self-Assessment tax return.
HMRC collects data for Self Assessment returns in compliance with General Data Protection Regulation (GDPR). These rules ensure that data we collect is adequate, relevant, and limited to what is necessary. National identity is not needed for processing Self Assessment.
We support the Government in trying to determine a fair level of tax, especially for the very wealthy. However, will the Minister establish, if he can, the number of people who might leave the country as a result of a wealth tax, and therefore pay no income tax whatsoever?
We support the Government in trying to determine a fair level of tax, especially for the very wealthy. However, will the Minister establish, if he can, the number of people who might leave the country as a result of a wealth tax, and therefore pay no income tax whatsoever?
The hon. Gentleman makes an important point: we need to ensure that the wealthiest in society pay their fair share, while also attracting talent from around the world to the UK to work, invest and help to grow our economy. It is on the back of that investment and economic growth that we will make people across the UK better off, and get more money into their pockets.
To ask the Chancellor of the Exchequer, what assessment he has made of the preparedness of (a) self-employed people and (b) landlords with an income over £50,000 to begin using Making Tax Digital for income tax self-assessment from April 2026.
To ask the Chancellor of the Exchequer, what assessment he has made of the preparedness of (a) self-employed people and (b) landlords with an income over £50,000 to begin using Making Tax Digital for income tax self-assessment from April 2026.
HMRC published research in 2022 indicating that two thirds of those with income above £10,000 felt capable of changing to Making Tax Digital for Income Tax (MTD for ITSA). Those with income over £50,000 are already more likely to be using digital tools than smaller businesses; many will already be using MTD for VAT.
HMRC has an established programme of social research, focused on understanding the characteristics and support needs of its customers. This will inform an ongoing communications campaign, raising awareness of MTD for ITSA and supporting HMRC’s customers to prepare.
The Government have done a lot to raise personal allowances, for which our party has advocated for many years. However, given that that is an improvement for people at the bottom end of the income scale, will the Treasury now turn its view towards hard-working, middle-income families, who also want a reduction in their tax burden?
The Government have done a lot to raise personal allowances, for which our party has advocated for many years. However, given that that is an improvement for people at the bottom end of the income scale, will the Treasury now turn its view towards hard-working, middle-income families, who also want a reduction in their tax burden?
We appreciate the support for taking 3 million of the lowest-paid people out of paying income tax altogether since 2010—an important and significant change. I understand the hon. Gentleman’s comments, but I cannot comment further, especially this close to a fiscal event.
That this House notes recent reports that in the 2023-24 financial year, tax paid on savings income is due to reach more than £6.5 billion, a rise of approximately 100% since 2022, and the expected take through inheritance tax of approximately £8 billion, which has increased over 30% in the same period; notes that the Treasury expect to receive almost £15 billion in tax next year from these two sources alone; further notes that this is income that has already been taxed largely from earned and saved income; and calls on the Chancellor of the Exchequer to introduce tax reductions aimed at hard-working taxpayers, particularly the millions who are in the middle-income bracket.
That this House notes recent reports that in the 2023-24 financial year, tax paid on savings income is due to reach more than £6.5 billion, a rise of approximately 100% since 2022, and the expected take through inheritance tax of approximately £8 billion, which has increased over 30% in the...
To ask the Secretary of State for Northern Ireland, pursuant to the Answer of 22 February 2023 to Question 146815 on Apprentices: Taxation, which Minister has responsibility for the allocation of the additional funding from the Apprenticeship Levy to Northern Ireland until an Executive is reformed in Northern Ireland.
To ask the Secretary of State for Northern Ireland, pursuant to the Answer of 22 February 2023 to Question 146815 on Apprentices: Taxation, which Minister has responsibility for the allocation of the additional funding from the Apprenticeship Levy to Northern Ireland until an Executive is reformed in Northern Ireland.
The allocation of funding from the UK-wide Apprenticeship Levy is the responsibility of the Department for the Economy in Northern Ireland. The restoration of an Executive, as well as a fully functioning Assembly, is a key priority of the UK Government.
To ask the Secretary of State for Northern Ireland, what plans has he to review how funds from the Apprenticeship levy are distributed in the absence of a Northern Ireland Executive.
To ask the Secretary of State for Northern Ireland, what plans has he to review how funds from the Apprenticeship levy are distributed in the absence of a Northern Ireland Executive.
The Northern Ireland Executive receives additional funding as a result of the UK-wide Apprenticeship Levy, which it can choose to use in its devolved areas of responsibility, including apprenticeships policy. Apprenticeships policy is the responsibility of the Northern Ireland Executive Department for the Economy.
That is why the restoration of the Northern Ireland Executive, and a fully functioning Northern Ireland Assembly, is a key priority for the UK Government.
That this House notes that under current Government proposals not only will higher rate tax payers pay more in income tax but basic rate taxpayers, including many on average or below average incomes, as well as many senior citizens including some on the basic state pension, will also be paying more; and calls on the Government to reconsider the extent of tax rises and their intended duration, as over five million people, many of whom who can ill afford these increases, will suffer considerable hardship for a number of years under these proposals.
That this House notes that under current Government proposals not only will higher rate tax payers pay more in income tax but basic rate taxpayers, including many on average or below average incomes, as well as many senior citizens including some on the basic state pension, will also be paying...
To ask the Secretary of State for Environment, Food and Rural Affairs, whether he has made an assessment of the potential effect on maintenance of the bee population in the UK of proposals for a sugar tax.
To ask the Secretary of State for Environment, Food and Rural Affairs, whether he has made an assessment of the potential effect on maintenance of the bee population in the UK of proposals for a sugar tax.
We are grateful to Henry Dimbleby and his team for their work on the independent review examining our food system and the vital role it plays in all our lives, which included their proposal for sugar and salt reformulation tax. The proposals put forward in the review are independent of Government. We will be developing a food strategy White Paper within the next six months setting out our own ambitions and priorities for a food system that delivers healthy and affordable food for all people.
Sugar is sometimes purchased by beekeepers in order to feed their bees and as was the case following the first report from this independent review, we will continue to work collaboratively across Government to evaluate the impacts of each recommendation made by the review.
The overall size of the honey bee population is dependent to a large extent on the number of individuals who wish to keep bees. Under the Healthy Bees Plan 2030, Defra works in partnership with beekeeping stakeholders on a range of measures to maintain a healthy honey bee population in England and Wales. For example, UK beekeepers benefit from an extensive programme of apiary inspections and bee health training and advice provided by the National Bee Unit.
We need to ensure that our food systems are sustainable and resilient systems which deliver for people, nature and climate, to support our exceptional British food and drink producers, protect and enhance the nation's health and the natural environment for generations to come. The Government’s food strategy White Paper will set out how we will achieve that.
Employers complain about the inflexibility of the apprenticeship levy. What steps is the Minister taking to ensure that it becomes more flexible, leading to greater dynamism in our local economy?
Employers complain about the inflexibility of the apprenticeship levy. What steps is the Minister taking to ensure that it becomes more flexible, leading to greater dynamism in our local economy?
The hon. Gentleman will be aware that the apprenticeship levy is collected from Northern Ireland businesses, with Northern Ireland subsequently receiving a Barnett consequential of spending on apprenticeships in England, which is funded by the levy. Ensuring that apprenticeship policy in Northern Ireland is delivering for Northern Ireland businesses is just one of a number for reasons why it is so essential that devolved government in Northern Ireland is restored.
To ask the Secretary of State for Northern Ireland, which Department is responsible for allocating funding from the apprenticeship levy in Northern Ireland in the absence of a devolved Administration.
To ask the Secretary of State for Northern Ireland, which Department is responsible for allocating funding from the apprenticeship levy in Northern Ireland in the absence of a devolved Administration.
The Department for the Economy has policy responsibility for apprenticeships.
Northern Ireland does not receive any funding directly from the Apprenticeship Levy. Instead it receives a Barnett consequential of spend in England which is funding from the Levy.
To ask the Chancellor of the Exchequer, what assessment he has made of the efficacy of the Making Tax Digital changes that were implemented in April 2019.
To ask the Chancellor of the Exchequer, what assessment he has made of the efficacy of the Making Tax Digital changes that were implemented in April 2019.
There are now over 340,000 businesses in the MTD for VAT service, and over 200,000 VAT returns have been successfully submitted. Businesses need to use the MTD service for their first VAT return period starting on or after 1 April, so for the majority, who file quarterly, their first VAT return through MTD will not be due until 7 August at the earliest.
HMRC has published a statement of impacts for the Making Tax Digital for Business programme, which is available at the following link:
https://www.gov.uk/government/publications/making-tax-digital-changing-the-scope-and-pace-technical-note/making-tax-digital-for-business.
HMRC is monitoring the number of sign-ups closely, as well as MTD’s effectiveness.