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Written question asked by Wendy Morton (Conservative) on Tuesday, 7 July 2026, in the House of Commons. It was due for an answer on Thursday, 9 July 2026. It was answered by Dan Tomlinson (Labour) on Wednesday, 15 July 2026 on behalf of the Treasury.


Tax Collection

Question

To ask the Chancellor of the Exchequer, whether HM Revenue and Customs has completed an Equality Impact Assessment for proposed lower-value debt recovery powers; what assessment she has made of the potential impact of those powers on (a) disabled people, (b) Universal Credit claimants and (c) other vulnerable taxpayers; what criteria HMRC plans to use when determining vulnerability; and how many vulnerable taxpayers will be within the scope of the proposals.

Answer

The Government is consulting on proposals to tackle lower value tax debts in a way that is fair, proportionate and effective. The proposals are intended to address a small minority of taxpayers who can afford to pay what they owe but repeatedly choose not to do so and fail to engage with HMRC despite numerous attempts to make contact.

The consultation seeks views on the design, scope and safeguards that should apply to any future measure. This includes protections for taxpayers who may be experiencing temporary financial difficulty or who may have extra support needs, where views are sought on how best to identify such needs where they have not been communicated to HMRC.

As the consultation remains open, no final decisions have been taken on the design of the proposed measure. Therefore, the Government has not made final assessments relating to the matters raised. A full impact assessment will be published if, and when, legislation is brought forward.


Secondary information

Type
Written question
Reference
16435
Session
2026-27
Related items
Tax Collection
Tuesday, 8 September 2026
Written questions
House of Commons
Tax Collection
Tuesday, 8 September 2026
Written questions
House of Commons
Tax Collection
Tuesday, 8 September 2026
Written questions
House of Commons
Grouped for answer
Yes
Subjects
Equality Tax collection Impact assessments
Contains statistics
Yes
Link
View this Written question on www.parliament.uk