Angus MacDonald MP: written questions
4 Jul 2025–3 Jul 2026
How these years work
Our reporting years run from 4 July to 3 July, starting with the 2024 general election. They are not official parliamentary sessions. Office costs keep IPSA’s April–March financial years. Records may cover only part of a year; a missing record does not mean no work was done.
Read what this MP said, asked and contributed in Parliament.
51 published records · newest first.
Written questions
Motor Vehicles: Excise DutiesTreasuryTabled 20 May 2026AnsweredUIN 3719More
Question: To ask the Chancellor of the Exchequer, whether she has made an assessment of whether Vehicle Excise Duty rates for vehicles in the highest bands are a proportionate application of the polluter pays principle.
Answer: Vehicle Excise Duty (VED) is a tax on vehicles used or kept on public roads. Different VED rates apply to cars, vans, and motorcycles, and the rate for each vehicle is calculated according to a range of factors, such as its date of first registration, wei...
Answered 5 Jun 2026
Original Parliament recordMotor Vehicles: Excise DutiesTreasuryTabled 20 May 2026AnsweredUIN 3718More
Question: To ask the Chancellor of the Exchequer, what assessment she has made of the proportionality of Vehicle Excise Duty rates for higher-emission vehicles; and whether she plans to review the differential between vehicles in the lowest and highest emission ban
Answer: Vehicle Excise Duty (VED) is a tax on vehicles used or kept on public roads. Different VED rates apply to cars, vans, and motorcycles, and the rate for each vehicle is calculated according to a range of factors, such as its date of first registration, wei...
Answered 5 Jun 2026
Original Parliament recordElectricity: Standing ChargesTreasuryTabled 15 May 2026AnsweredUIN 1801More
Question: To ask the Chancellor of the Exchequer, what assessment her department has made of the potential impact of VAT on domestic energy bills on regional inequalities in electricity standing charges and unit rates.
Answer: The Government is committed to lowering the cost of standing charges and have worked constructively with the regulator, Ofgem, on this issue. At the same time, the Government has taken significant steps to support households with the cost of energy while ...
Answered 26 May 2026
Original Parliament recordTax AvoidanceTreasuryTabled 13 May 2026AnsweredUIN 1024More
Question: To ask the Chancellor of the Exchequer, with reference to her Department's policy paper entitled Tax avoidance loan schemes and the loan charge, published on 26 November 2025, if she will publish a breakdown of the sources of the £3.2 billion figure.
Answer: This Government recognised that concerns continued to be raised about the loan charge and that some felt strongly that it had not been handled appropriately. The Government therefore commissioned an independent review of the loan charge to bring the matte...
Answered 21 May 2026
Original Parliament recordGarages and Petrol Stations: Government AssistanceTreasuryTabled 10 Apr 2026AnsweredUIN 126366More
Question: To ask the Chancellor of the Exchequer, whether her Department has considered introducing (a) business rates relief and (b) National Insurance contribution rebates for small independent MOT testing stations.
Answer: There are a wide range of factors to take into consideration when introducing a tax relief. These include how effective the relief would be at achieving the policy intent, how targeted support would be, whether it adds complexity to the tax system, and th...
Answered 20 Apr 2026
Original Parliament recordTax AvoidanceTreasuryTabled 10 Apr 2026AnsweredUIN 126305More
Question: To ask the Chancellor of the Exchequer, with reference to FOI2025/189761 dated 2 January 2026, what assessment she has made of the value for money of HMRC's compliance and enforcement activities relating to the Loan Charge.
Answer: This Government recognised that concerns were raised about the Loan Charge under the previous government and that some felt strongly that it had not been handled appropriately. The Government therefore commissioned a new independent review of the Loan Cha...
Answered 20 Apr 2026
Original Parliament recordSmall Businesses: VATTreasuryTabled 10 Apr 2026AnsweredUIN 126126More
Question: To ask the Chancellor of the Exchequer, pursuant to the Answer of 30 March 2026 to Question 122630 on Business: VAT, whether her Department has made an assessment on the effect that inflation has had on small business' ability to stay under the VAT thresh
Answer: At £90,000, the UK has a higher VAT registration threshold than any EU country and one of the highest in the OECD. This means the majority of UK businesses are not in the VAT system, reducing administrative burdens for small businesses. The government reg...
Answered 20 Apr 2026
Original Parliament recordBusiness: VATTreasuryTabled 20 Mar 2026AnsweredUIN 122630More
Question: To ask the Chancellor of the Exchequer, what comparative assessment her Department has made of the (a) VAT Registration Threshold and (b) rate of inflation between 2014 and 2026.
Answer: At £90,000, the UK has a higher VAT registration threshold than any EU country and the joint highest in the OECD. This reflects the Government’s approach to balance the impacts on small businesses, with the needs of the wider economy and the public financ...
Answered 30 Mar 2026
Original Parliament recordSole Traders: VATTreasuryTabled 17 Mar 2026AnsweredUIN 121642More
Question: To ask the Chancellor of the Exchequer, pursuant to her Oral Statement on Youth Unemployment, whether her Department has considered the benefits of raising the VAT Threshold to remove the potential barriers to sole traders taking on more work and hiring a
Answer: At £90,000, the UK has a higher VAT registration threshold than any EU country and the joint highest in the OECD. This means the majority of UK businesses are not in the VAT system at all, reducing administrative burdens and supporting their growth. The G...
Answered 19 Mar 2026
Original Parliament recordSmall Businesses: VATTreasuryTabled 17 Mar 2026AnsweredUIN 121537More
Question: To ask the Chancellor of the Exchequer, what estimate her Department has made of the administrative burden to the Treasury of processing VAT receipts for Businesses with a turnover under £250,000.
Answer: HMRC has not made an estimate of the administrative burden to the Treasury for processing VAT receipts for businesses with a turnover below £250,000. HMRC measures its overall operational costs across all taxes and does not hold this information at the le...
Answered 25 Mar 2026
Original Parliament recordVAT: Small BusinessesTreasuryTabled 17 Mar 2026AnsweredUIN 121536More
Question: To ask the Chancellor of the Exchequer, what estimate her Department has made of the average time spent by businesses with turnover below £250,000 on VAT compliance, including preparing returns and maintaining records.
Answer: HMRC does not estimate the administrative cost to businesses with a turnover below £250,000 for processing and submitting VAT returns, as the cost can vary between businesses, regardless of their turnover. Administrative costs are largely dependent on the...
Answered 25 Mar 2026
Original Parliament recordVAT: Small BusinessesTreasuryTabled 17 Mar 2026AnsweredUIN 121535More
Question: To ask the Chancellor of the Exchequer what estimate her Department has made of the administrative cost of processing and submitting VAT returns to to businesses with a turnover under £250,000.
Answer: HMRC does not estimate the administrative cost to businesses with a turnover below £250,000 for processing and submitting VAT returns, as the cost can vary between businesses, regardless of their turnover. Administrative costs are largely dependent on the...
Answered 24 Mar 2026
Original Parliament recordHigh Income Child Benefit Tax ChargeTreasuryTabled 26 Jan 2026AnsweredUIN 108572More
Question: To ask the Chancellor of the Exchequer, whether she plans to review the income threshold for the High Income Child Benefit Charge.
Answer: The High Income Child Benefit Charge (HICBC) applies to Child Benefit recipients, or their partner, who has an adjusted net income of £60,000 or more. An individual’s adjusted net income is their total taxable income before any Personal Allowances and les...
Answered 3 Feb 2026
Original Parliament recordHigh Income Child Benefit Tax ChargeTreasuryTabled 26 Jan 2026AnsweredUIN 108571More
Question: To ask the Chancellor of the Exchequer, what comparative assessment her Department has made of the impact of the High Income Child Benefit Charge threshold on single-earner and two-earner households.
Answer: The High Income Child Benefit Charge (HICBC) applies to Child Benefit recipients, or their partner, who has an adjusted net income of £60,000 or more. An individual’s adjusted net income is their total taxable income before any Personal Allowances and les...
Answered 3 Feb 2026
Original Parliament recordVAT: Northern IrelandTreasuryTabled 23 Jan 2026AnsweredUIN 108152More
Question: To ask the Chancellor of the Exchequer, whether her Department has made an assessment of the potential impact of the VAT registration threshold on the UK’s obligations under the Protocol on Ireland/Northern Ireland as amended by the Windsor Framework.
Answer: VAT policy, including the VAT registration threshold, applies on a UK-wide basis and operates in Northern Ireland in line with the UK’s international obligations under the Windsor Framework.The VAT registration threshold is consistent with the operation o...
Answered 28 Jan 2026
Original Parliament recordSmall Businesses: VATTreasuryTabled 14 Jan 2026AnsweredUIN 105912More
Question: To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of the VAT registration threshold on the level of recruitment of additional employees or apprentices by small businesses.
Answer: The Government recognises the significant contribution made by small businesses to economic growth and life in the UK. Tax rates and thresholds are one of a range of factors that affect small businesses’ decisions on growth and recruitment, alongside wide...
Answered 21 Jan 2026
Original Parliament recordSmall Businesses: VATTreasuryTabled 14 Jan 2026AnsweredUIN 105911More
Question: To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of VAT registration threshold on incentives for small businesses to increase their turnover.
Answer: The Government recognises the significant contribution made by small businesses to economic growth and life in the UK. Tax rates and thresholds are one of a range of factors that affect small businesses’ decisions on growth and recruitment, alongside wide...
Answered 21 Jan 2026
Original Parliament recordSmall Businesses: VATTreasuryTabled 14 Jan 2026AnsweredUIN 105910More
Question: To ask the Chancellor of the Exchequer, what data her Department has used to estimate the potential behavioural impacts of changes to the VAT registration threshold on small businesses.
Answer: The Government recognises the significant contribution made by small businesses to economic growth and life in the UK. Tax rates and thresholds are one of a range of factors that affect small businesses’ decisions on growth and recruitment, alongside wide...
Answered 21 Jan 2026
Original Parliament recordSmall Businesses: VATTreasuryTabled 14 Jan 2026AnsweredUIN 105909More
Question: To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of raising the VAT registration threshold on the public purse.
Answer: The Government recognises the significant contribution made by small businesses to economic growth and life in the UK. Tax rates and thresholds are one of a range of factors that affect small businesses’ decisions on growth and recruitment, alongside wide...
Answered 21 Jan 2026
Original Parliament recordIndependent Review of the Loan ChargeTreasuryTabled 10 Dec 2025AnsweredUIN 99135More
Question: To ask the Chancellor of the Exchequer, what role Ministers and officials had in setting the scope and terms of reference for the review of Loan Charge settlement arrangements conducted by Ray McCann.
Answer: The Review’s Terms of Reference were drafted by the independent reviewer and then agreed with Ministers.Ministers received advice from officials in line with normal processes. This ensured that the Terms of Reference met legal requirements and the objecti...
Answered 19 Dec 2025
Original Parliament recordIndependent Review of the Loan ChargeTreasuryTabled 18 Nov 2025AnsweredUIN 92451More
Question: To ask the Chancellor of the Exchequer, pursuant to the Answer of 23 June 2025 to Question 60696, what assessment she has made of the potential implications for her policies on the independence of the Independent Review of the Loan Charge of comments made
Answer: At Autumn Budget 2024, the Government committed to holding an independent review of the Loan Charge to bring this matter to a close for those affected. The review has now concluded and the Government will respond at Budget. Ray McCann was suggested as a p...
Answered 24 Nov 2025
Original Parliament recordCrown Estate: Rented HousingTreasuryTabled 11 Nov 2025AnsweredUIN 89966More
Question: To ask the Chancellor of the Exchequer, whether she has made an assessment of the adequacy of the transparency of letting arrangements for residential properties managed by the Crown Estate.
Answer: The Crown Estate operates under the requirements set out in the Crown Estate Act 1961, including the requirement to lay in the Houses of Parliament an annual report and accounts audited by the Comptroller and Auditor General. The Comptroller and Auditor G...
Answered 19 Nov 2025
Original Parliament recordFinance: Advisory ServicesTreasuryTabled 4 Nov 2025AnsweredUIN 88181More
Question: To ask the Chancellor of the Exchequer, if she will make an assessment of the potential impact of increasing public access to free, impartial financial guidance on (a) financial wellbeing and (b) household financial resilience.
Answer: The government recognises the importance of supporting people of all ages to develop the financial skills needed to manage their money effectively, and has taken steps to improve the provision of accessible financial guidance. The Money and Pensions Servi...
Answered 17 Nov 2025
Original Parliament recordUtilities: InvestmentTreasuryTabled 3 Nov 2025AnsweredUIN 87674More
Question: To ask the Chancellor of the Exchequer, whether she has made an assessment of the potential economic merits of public investment in essential utility infrastructure in remote rural communities.
Answer: The government’s number one priority is driving economic growth to boost living standards in every part of the country. The 10 Year Infrastructure Strategy confirmed we will fund at least £725 billion for infrastructure over the next decade. This includes...
Answered 11 Nov 2025
Original Parliament recordClimate Change: TaxationTreasuryTabled 30 Oct 2025AnsweredUIN 86980More
Question: To ask the Chancellor of the Exchequer, what discussions she has had with the Secretary of State for Foreign, Commonwealth and Development Affairs on the use of international taxation measures to support global climate adaptation programmes.
Answer: The Chancellor has regular discussions with the Secretary of State for Foreign, Commonwealth and Development Affairs on a range of topics The Government is committed to helping deliver global climate finance, including responding to the wider call on all ...
Answered 6 Nov 2025
Original Parliament record
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4 Jul 2025–3 Jul 2026. One record per UIN and tabled date; the named department is not a measure of answer quality.
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