Harriet Cross

Agriculture: Inheritance Tax

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of (a) changes to (i) Agricultural Property Relief and (ii) Business Property Relief and (b) interest rates

Holiday Accommodation: Taxation

To ask the Chancellor of the Exchequer, with reference to the policy paper entitled Abolition of the furnished holiday lettings tax regime, updated on 7 November 2024, on what evidential basis her Dep

Holiday Accommodation: Taxation

To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of changes in tax liabilities and reliefs on small-scale furnished holiday let operators transit

Holiday Accommodation: Taxation

To ask the Chancellor of the Exchequer, what data her Department holds on the number of furnished holiday let properties registered for tax purposes in (a) Scotland and (b) the UK as of January 2025.

Holiday Accommodation: Tax Allowances

To ask the Chancellor of the Exchequer, what information her Department holds on the total value of tax relief claimed under the furnished holiday let tax regime in (a) Scotland and (b) the UK in the

Business: Inheritance Tax

To ask the Chancellor of the Exchequer, what sectoral impact assessments her Department has conducted on changes to Business Property Relief since the Autumn Budget 2024; and whether she has made an e

Business: Inheritance Tax

To ask the Chancellor of the Exchequer, if she will publish an updated impact assessment of changes to Business Property Relief; and what assessment she has made of the potential impact of those chang

Holiday Accommodation: Taxation

To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of planned changes to the furnished holiday let tax regime on tourism accommodation capacity in

Holiday Accommodation: Taxation

To ask the Chancellor of the Exchequer, what discussions she has had with (a) VisitScotland, (b) the Scottish Tourism Alliance and (c) other tourism sector representatives on the planned changes to th

Holiday Accommodation: Taxation

To ask the Chancellor of the Exchequer, whether she has had discussions with (a) the Scottish Government and (b) local authorities in Scotland on the abolition of the Furnished Holiday Let tax regime.