To ask the Chancellor of the Exchequer, what assessment his Department has made of the fiscal effectiveness of land value taxation mechanisms in disincentivising the holding of undeveloped commercial sites.

To ask the Chancellor of the Exchequer, what assessment his Department has made of the fiscal effectiveness of land value taxation mechanisms in disincentivising the holding of undeveloped commercial sites.

To ask the Chancellor of the Exchequer, what his policy is on exit taxes on (a) individuals and (b) companies which relocate out of the United Kingdom.

To ask the Chancellor of the Exchequer, what his policy is on exit taxes on (a) individuals and (b) companies which relocate out of the United Kingdom.

To ask the Chancellor of the Exchequer, what recent assessment his Department has made of the total fiscal yield generated by the Energy Profits Levy.

To ask the Chancellor of the Exchequer, what recent assessment his Department has made of the total fiscal yield generated by the Energy Profits Levy.

Fuel duty is charged at a rate of 52.95p per litre on unleaded petrol and diesel. Fuel duty is planned to increase by 3p per litre on 1 January 2027, the first increase since 2011.

Fuel duty is charged at a rate of 52.95p per litre on unleaded petrol and diesel. Fuel duty is planned to increase by 3p per litre on 1 January 2027, the first increase since 2011.

To ask His Majesty's Government what plans they have to extend the regime of no penalties for late submissions for the 2027–28 entrants to Making Tax Digital, as was the case for the first year of implementation.

To ask His Majesty's Government what plans they have to extend the regime of no penalties for late submissions for the 2027–28 entrants to Making Tax Digital, as was the case for the first year of implementation.

To ask the Chancellor of the Exchequer, what steps his Department is taking to increase HMRC compliance and enforcement capacity regarding ultra-high-net-worth individual tax liabilities.

To ask the Chancellor of the Exchequer, what steps his Department is taking to increase HMRC compliance and enforcement capacity regarding ultra-high-net-worth individual tax liabilities.

To ask His Majesty's Government, following the remarks by Lord Wilson of Sedgefield on 15 September (HL Deb col 1070) that “we are in a position where we have to raise taxes to help solve the problems that we were left with two years ago”, whether they intend to raise taxes...

To ask His Majesty's Government, following the remarks by Lord Wilson of Sedgefield on 15 September (HL Deb col 1070) that “we are in a position where we have to raise taxes to help solve the problems that we were left with two years ago”, whether they intend to raise taxes...

To ask the Chancellor of the Exchequer, how many P85 forms have been submitted to HMRC in each month since May 2025.

To ask the Chancellor of the Exchequer, how many P85 forms have been submitted to HMRC in each month since May 2025.

To ask the Chancellor of the Exchequer, what recent assessment he has made of the potential impact of changes to the taxation of Non-Domiciled taxpayers on taxes received.

To ask the Chancellor of the Exchequer, what recent assessment he has made of the potential impact of changes to the taxation of Non-Domiciled taxpayers on taxes received.

To ask the Chancellor of the Exchequer, what assessment has been made of the impact of the current tax treatment of surplus food donations on the financial incentive for businesses to redistribute edible surplus food for human consumption.

To ask the Chancellor of the Exchequer, what assessment has been made of the impact of the current tax treatment of surplus food donations on the financial incentive for businesses to redistribute edible surplus food for human consumption.

To ask His Majesty's Government what work they have completed on commissioning an assessment of the cumulative tax burden on hospitality businesses, and what impact adding an additional visitor levy will have on (1) consumer spending on the high street, (2) temporary job adverts, (3) openings and closures on the...

To ask His Majesty's Government what work they have completed on commissioning an assessment of the cumulative tax burden on hospitality businesses, and what impact adding an additional visitor levy will have on (1) consumer spending on the high street, (2) temporary job adverts, (3) openings and closures on the...

To ask the Secretary of State for Energy Security and Net Zero, what assessment has she made of the potential impact of moving green levies from households bills into general taxation on household energy bills in Wales.

To ask the Secretary of State for Energy Security and Net Zero, what assessment has she made of the potential impact of moving green levies from households bills into general taxation on household energy bills in Wales.

To ask the Chancellor of the Exchequer, what assessment his Department has made of the potential impact on professional female footballers of the proposed changes to the tax treatment of image rights payments from 6 April 2027; and whether he plans to publish an impact assessment of those changes.

To ask the Chancellor of the Exchequer, what assessment his Department has made of the potential impact on professional female footballers of the proposed changes to the tax treatment of image rights payments from 6 April 2027; and whether he plans to publish an impact assessment of those changes.

To ask the Chancellor of the Exchequer, what meetings his Department has had with representatives of the Women’s Super League on the proposed changes to the tax treatment of image rights payments.

To ask the Chancellor of the Exchequer, what meetings his Department has had with representatives of the Women’s Super League on the proposed changes to the tax treatment of image rights payments.

To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential differential impact on professional female footballers of the proposed changes to the tax treatment of image rights payments from 6 April 2027, including in relation to differences in salary levels and the proportion of...

To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential differential impact on professional female footballers of the proposed changes to the tax treatment of image rights payments from 6 April 2027, including in relation to differences in salary levels and the proportion of...

To ask the Chancellor of the Exchequer, what assessment has been made of the (a) potential cost to the treasury and (b) additional volume of surplus food that could be redistributed, if businesses were permitted to claim deductions for the cost of donated surplus food and the associated costs of...

To ask the Chancellor of the Exchequer, what assessment has been made of the (a) potential cost to the treasury and (b) additional volume of surplus food that could be redistributed, if businesses were permitted to claim deductions for the cost of donated surplus food and the associated costs of...

To ask the Chancellor of the Exchequer, whether his Department plans to integrate a distributional analysis of essential household expenditure into the formal Autumn Budget Tax Impact Assessments.

To ask the Chancellor of the Exchequer, whether his Department plans to integrate a distributional analysis of essential household expenditure into the formal Autumn Budget Tax Impact Assessments.

To ask His Majesty’s Government what assessment they have made of the relationship between changes in the tax burden and the effect on economic growth.

To ask His Majesty’s Government what assessment they have made of the relationship between changes in the tax burden and the effect on economic growth.

Our tax system is very supportive of economic growth. Our tax-to-GDP ratio is in the middle of the pack of the G7, and we have the lowest headline rate of corporation tax in the G7. The UK economy saw the fastest growth in the first half of this year, and the IMF expects the UK to remain the fastest-growing European G7 economy in 2026-27. According to the IMF, this year, for the first time since 2004, we are forecast to be borrowing less than the rest of the G7 on average. Despite the headwinds from the war in the Middle East, there is a lot to be optimistic about.

Our tax system is very supportive of economic growth. Our tax-to-GDP ratio is in the middle of the pack of the G7, and we have the lowest headline rate of corporation tax in the G7. The UK economy saw the fastest growth in the first half of this year, and the IMF expects the UK to remain the fastest-growing European G7 economy in 2026-27. According to the IMF, this year, for the first time since 2004, we are forecast to be borrowing less than the rest of the G7 on average. Despite the headwinds from the war in the Middle East, there is a lot to be optimistic about.

My Lords, the tax burden is forecast to reach its highest level ever. The last two, disastrous Budgets raised taxes by £40 billion and £26 billion respectively; the results can be seen in today’s very disappointing unemployment figures.

The manifesto ruled out any major tax increases, but there is still great uncertainty in the UK economy, which is damaging the economy. What evidence can the Government offer that such a historically high tax burden is consistent with promoting economic growth, which is so badly needed in this country?

My Lords, the tax burden is forecast to reach its highest level ever. The last two, disastrous Budgets raised taxes by £40 billion and £26 billion respectively; the results can be seen in today’s very disappointing unemployment figures.

The manifesto ruled out any major tax increases, but there is still great uncertainty in the UK economy, which is damaging the economy. What evidence can the Government offer that such a historically high tax burden is consistent with promoting economic growth, which is so badly needed in this country?