Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 28 October 2024 to Question 10422 on Private Education: VAT, if she make an estimate of the cost to the public purse of VAT reclaimed by independent schools for capital spending for items under ten years old.

Answered by James Murray - Exchequer Secretary (HM Treasury)

The government published its response to the VAT on private school fees technical note at the Autumn Budget.

This can be found online here: Government_Response_to_the_Technical_Note_on_Applying_VAT_to_Private_School_Fees_and_Removing_the_Business_Rates_Charitable_Rate_Relief.pdf

Annexed to the consultation response is a detailed explanation of the costing methodology used, including the estimation of pupil movements. Where movement occurs, the government expects many of these moves to take place over a number of years at natural transition points, such as when a child moves from primary to secondary school, or at the beginning of their GCSE or A-Level years. Furthermore, some of this movement will result from parents opting not to send their child to private school when they otherwise might have done, rather than removing their child from a private school.

In the same document the government has set out its estimate of the effect of the Capital Goods Scheme on input tax recovery. This adjusts input tax recovery on certain (mainly property) assets acquired over the previous 10 years over the remainder of the 10-year period since their acquisition, aligning it with the business’s current input tax recovery status. This adds £60 million to input tax recovery in the first year, reducing to around £30 million by 2029/30.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made with Cabinet colleagues of the adequacy of (a) online and (b) telephone services for voluntary National Insurance contributions.

Answered by James Murray - Exchequer Secretary (HM Treasury)

To support customers, an enhanced online State Pension forecast service was launched on 29 April 2024. New functionality enables the majority of working age customers to view their payable gaps and make payments online. This service has successfully allowed a large number of people to self-serve, with a satisfaction rate of over 80%.

The National Insurance helpline remains in place for customers who are unable to use the online service or who need additional assistance. In October 2024, performance on this helpline was in line with service standards.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what data HM Revenue and Customs holds on the (a) area and (b) value of (i) farms and (ii) farmland.

Answered by James Murray - Exchequer Secretary (HM Treasury)

HMRC receives information in relation to the agricultural value of agricultural land, buildings, and other assets as part of claims for agricultural property relief. This information relates to the agricultural property owned by the individual who may not own all of the relevant farm

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the impact of the alcohol duty freeze on pubs in South Shropshire.

Answered by James Murray - Exchequer Secretary (HM Treasury)

Pubs and breweries make an enormous contribution to our economy and society, and this is recognised in the tax system.

At the Budget, the Chancellor cut alcohol duty on qualifying draught products – approximately 60% of the alcoholic drinks sold in pubs. This represents an overall reduction in duty bills of over £85m a year and is equivalent to a 1p duty reduction on a typical pint. This reduction increased the relief available on draught products to 13.9%.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to HMRC's policy paper entitled Applying VAT to private school fees, published on 30 October 2024, if she will publish detail of the analysis that produced an estimate of 37,000 fewer pupils in independent schools and 35,000 more pupils in the state sector.

Answered by James Murray - Exchequer Secretary (HM Treasury)

The government published its response to the VAT on private school fees technical note at the Autumn Budget.

This can be found online here: Government_Response_to_the_Technical_Note_on_Applying_VAT_to_Private_School_Fees_and_Removing_the_Business_Rates_Charitable_Rate_Relief.pdf

Annexed to the consultation response is a detailed explanation of the costing methodology used, including the estimation of pupil movements. Where movement occurs, the government expects many of these moves to take place over a number of years at natural transition points, such as when a child moves from primary to secondary school, or at the beginning of their GCSE or A-Level years. Furthermore, some of this movement will result from parents opting not to send their child to private school when they otherwise might have done, rather than removing their child from a private school.

In the same document the government has set out its estimate of the effect of the Capital Goods Scheme on input tax recovery. This adjusts input tax recovery on certain (mainly property) assets acquired over the previous 10 years over the remainder of the 10-year period since their acquisition, aligning it with the business’s current input tax recovery status. This adds £60 million to input tax recovery in the first year, reducing to around £30 million by 2029/30.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many and what proportion of desks were occupied in each of (a) HMRC’s and (b) the Valuation Office Agency's offices in the most recent four weeks for which figures are available; and how many staff attended each office in person in the same period.

Answered by James Murray - Exchequer Secretary (HM Treasury)

Heads of Department have agreed that 60% minimum office attendance for most staff continues to be the best balance of working for the Civil Service. Office occupancy data for the period July - September has been published, with further publications to now happen on a quarterly basis. The data is published here: https://www.gov.uk/government/publications/civil-service-hq-occupancy-data

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to paragraph 5.69 of the Autumn Budget 2024, HC 295, what estimate her Department has made of the yearly change in business rates receipts from private schools in each of the next five financial years; and whether (a) her Department and (b) the Valuation Office Agency has made an estimate of the number of hereditaments that are expected to become liable to pay higher business rates.

Answered by James Murray - Exchequer Secretary (HM Treasury)

At Autumn Budget 2024, the Government reconfirmed that it will remove private schools’ eligibility for charitable rates relief under business rates in England from April 2025. This intervention will raise around £140 million per year.

Business rates retention means that local authorities retain a proportion of all business rates revenue. As such, the increase in rates receipts due to the reduction in charitable rates relief for private schools will be shared between central and local government.

There are approximately 2,440 private schools in England, of which around 1,140 are charities. The business rates system already provides an exemption for certain properties being used for disabled people. Additionally, the government will legislate to ensure that private schools providing “wholly or mainly” for pupils with an Education, Health and Care Plan (EHCP) will retain their relief. Taken together, the Government expects that around 1,040 private schools will lose their charitable rate relief.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to page 118 of Autumn Budget 2024, HC 295, and page 32 of the Budget Policy Costings document, if she will publish the (a) methodology and (b) data sources on how the revenue from the (i) agricultural property relief and (ii) business property relief was estimated.

Answered by James Murray - Exchequer Secretary (HM Treasury)

The Government has published information about reforms to agricultural property relief at: https://www.gov.uk/government/news/what-are-the-changes-to-agricultural-property-relief.

Almost three-quarters of estates claiming agricultural property relief (or those claiming agricultural property relief and business property relief together) in 2026-27 are expected to be unaffected by these reforms.

Historic data published by HMRC shows that in 2021-22, 73% of estates making agricultural property relief claims did so on total amounts worth less than £1m.

HMRC is commissioned by the Office for Budget Responsibility (OBR) at each fiscal event to produce Inheritance Tax receipts forecasts. More information behind this process is published on the OBR website: https://obr.uk/forecasts-in-depth/tax-by-tax-spend-by-spend/inheritance-tax/.

HMRC analysis suggests that in 2026-27, 500 estates claiming agricultural property relief will receive a lower financial benefit as a result of the Government’s reforms, out of a projected total of 1,800 estates making agricultural property relief claims in that year. This means that around three-quarters of estates making agricultural property relief claims will be unaffected by this measure.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to her Oral Statement of 30 October 2024 on Financial Statement and Budget Report, Official Report, column 819, what the evidential basis is for the estimate that 75% of family farms will not be affected by the changes to agricultural property relief.

Answered by James Murray - Exchequer Secretary (HM Treasury)

The Government has published information about reforms to agricultural property relief at: https://www.gov.uk/government/news/what-are-the-changes-to-agricultural-property-relief.

Almost three-quarters of estates claiming agricultural property relief (or those claiming agricultural property relief and business property relief together) in 2026-27 are expected to be unaffected by these reforms.

Historic data published by HMRC shows that in 2021-22, 73% of estates making agricultural property relief claims did so on total amounts worth less than £1m.

HMRC is commissioned by the Office for Budget Responsibility (OBR) at each fiscal event to produce Inheritance Tax receipts forecasts. More information behind this process is published on the OBR website: https://obr.uk/forecasts-in-depth/tax-by-tax-spend-by-spend/inheritance-tax/.

HMRC analysis suggests that in 2026-27, 500 estates claiming agricultural property relief will receive a lower financial benefit as a result of the Government’s reforms, out of a projected total of 1,800 estates making agricultural property relief claims in that year. This means that around three-quarters of estates making agricultural property relief claims will be unaffected by this measure.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to paragraph 2.51 of the Autumn Budget 2024, on what evidential basis she reduced Agricultural Property Relief on combined agricultural and business assets valued over £1 million.

Answered by James Murray - Exchequer Secretary (HM Treasury)

The Government has published information about reforms to agricultural property relief at: https://www.gov.uk/government/news/what-are-the-changes-to-agricultural-property-relief.

Almost three-quarters of estates claiming agricultural property relief (or those claiming agricultural property relief and business property relief together) in 2026-27 are expected to be unaffected by these reforms.

Historic data published by HMRC shows that in 2021-22, 73% of estates making agricultural property relief claims did so on total amounts worth less than £1m.

HMRC is commissioned by the Office for Budget Responsibility (OBR) at each fiscal event to produce Inheritance Tax receipts forecasts. More information behind this process is published on the OBR website: https://obr.uk/forecasts-in-depth/tax-by-tax-spend-by-spend/inheritance-tax/.

HMRC analysis suggests that in 2026-27, 500 estates claiming agricultural property relief will receive a lower financial benefit as a result of the Government’s reforms, out of a projected total of 1,800 estates making agricultural property relief claims in that year. This means that around three-quarters of estates making agricultural property relief claims will be unaffected by this measure.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate he has made of the cost to the public purse of implementing a change to the Agricultural Property Relief rate.

Answered by James Murray - Exchequer Secretary (HM Treasury)

The Government has published information about reforms to agricultural property relief at: https://www.gov.uk/government/news/what-are-the-changes-to-agricultural-property-relief.

Almost three-quarters of estates claiming agricultural property relief (or those claiming agricultural property relief and business property relief together) in 2026-27 are expected to be unaffected by these reforms.

Historic data published by HMRC shows that in 2021-22, 73% of estates making agricultural property relief claims did so on total amounts worth less than £1m.

HMRC is commissioned by the Office for Budget Responsibility (OBR) at each fiscal event to produce Inheritance Tax receipts forecasts. More information behind this process is published on the OBR website: https://obr.uk/forecasts-in-depth/tax-by-tax-spend-by-spend/inheritance-tax/.

HMRC analysis suggests that in 2026-27, 500 estates claiming agricultural property relief will receive a lower financial benefit as a result of the Government’s reforms, out of a projected total of 1,800 estates making agricultural property relief claims in that year. This means that around three-quarters of estates making agricultural property relief claims will be unaffected by this measure.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many staff in their Departmental work outside of the UK; where these staff work; and what the cost is of salaries for these staff.

Answered by James Murray - Exchequer Secretary (HM Treasury)

a) Total number of HM Treasury employees working overseas as at 30^th October 2024.

51

b) Where these staff work.

• Australian Treasury
• British Embassy, U.A.E.
• Canadian Finance Ministry
• FCDO
• German Finance Ministry
• International Monetary Fund, U.S.
• International Trade, India
• MONEYVAL, Council of Europe, France
• National Institute of Public Service, France
• New Zealand Treasury
• Organisation of Economic Co-operation and Development, France
• Ministry of Economy, Finance and Industrial and Digital Sovereignty, France
• U.S. Treasury
• UK Mission to the EU, Belgium
• World Bank, U.S.

c) Annual salary cost to HM Treasury for these staff

£506,989

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to paragraph 2.8 of the Autumn Budget 2024, HC 295, if she will publish the methodology used to forecast the delivery of savings of (a) £2.2 billion and (b) £4 billion on asylum in those years.

Answered by Darren Jones - Chief Secretary to the Treasury

This government has already ended the Rwanda Migration and Economic Development Partnership and is reforming the asylum system by streamlining capacity to process asylum seekers and returning those that do not have the right to stay in the UK. This will start the process if ending the use of hotels for asylum seekers and deliver over £4 billion in savings in the next two years.

This is based on Home Office modelling projecting the costs of the asylum support system following the measures taken since July. The savings are generated against the Home Office’s forecasts of the costs of the asylum support system under the previous Government’s policies.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 15 October 2024 to Question 6995 on Public Expenditure: Impact Assessments, if she will publish the equality and environmental assessment that her Department conducted.

Answered by Darren Jones - Chief Secretary to the Treasury

As highlighted previously, officials conducted Equalities and Environmental impact assessments of the savings measures put forward by Departments within the July ‘Fixing the Foundations’ statement, and HM Treasury has processes in place to ensure that it complies with its legal requirements.

Impact assessments are a core part of the internal decision-making process, and they are not usually published.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether the Government plans to take legislative steps to amend the Pensions Increase (Pension Scheme for Keir Starmer QC) Regulations 2013.

Answered by Darren Jones - Chief Secretary to the Treasury

There are no plans to amend the regulations.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 14 October 2024 to Question 7020 on Treasury: Official Cars, what form of vehicular transport does the Chancellor of the Exchequer use to travel on official business; and what was the cost of this transport in (a) July 2024, (b) August 2024, (c) September 2024 and (d) October 2024.

Answered by James Murray - Exchequer Secretary (HM Treasury)

We do not comment on the specific arrangements in place for the Chancellor because of security.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how much was paid to the EU in each year since 2021.

Answered by Darren Jones - Chief Secretary to the Treasury

The UK continues to make payments to the EU in relation to the liabilities arising from the period of the UK’s membership under the legally binding Withdrawal Agreement. Between the UK’s departure from the EU on 30th January 2020 and the end of 2023, such payments amounted to £23.8bn (net of assets returned to the UK and estimated receipts to UK beneficiaries from the EU Budget).

Further details of payments are set out are set out in the European Union Finances Statement (EUFS) 2023, available on Gov.uk and in the library of the House. These figures do not include payments to the EU for other purposes such as those in relation to continued UK association to certain EU programmes under the Trade and Cooperation Agreement; such payments are reported in the relevant departments’ annual accounts and as part of normal budgetary disclosures.

Question to the HM Treasury:

To ask His Majesty's Government as a result of the latest total for public investment in HS2 how much funding under the Barnett formula they estimate will go to (1) Scotland, (2) Wales, and (3) Northern Ireland.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

The Barnett formula will continue to apply as set out in the published Statement of Funding Policy.

The UK Government is responsible for much of the rail infrastructure in Wales, and therefore spends money on this infrastructure rather than funding the Welsh Government to do so through the Barnett formula. In line with this responsibility, the UK Government is currently delivering an ambitious programme to upgrade Welsh railways.

In Scotland and Northern Ireland, rail infrastructure is a devolved responsibility, so the Scottish Government and Northern Ireland Executive receive funding through Barnett formula. The Barnett formula is applied at fiscal events when UK Government departmental budgets are set rather than being applied when departments announce how they are spending their budgets.

The Block Grant Transparency publication breaks down all changes in the devolved governments’ block grant funding from the 2015 Spending Review up to and including Main Estimates 2023-24. The most recent report was published in July 2023.

Overall, the devolved governments’ funding is at least 20% more per person than equivalent UK Government spending in other parts of the UK and the devolved governments can allocate their funding in devolved areas as they see fit.

Question to the HM Treasury:

To ask His Majesty's Government whether, in light of their guidance published on 10 October on charging and reclaiming VAT on goods and services related to private school fees, providers offering Level 6 qualifications which are funded through the Dance and Drama Award scheme will be affected by the changes to VAT.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

From 1 January 2025, the 20% standard rate of VAT will apply to all education services, vocational training, and boarding services provided by private schools for a charge. This will apply to any fees charged after 29 July 2024 for terms starting after 1 January 2025.

Higher education taught at schools that are otherwise in scope of the policy (for instance, performing arts schools) are being carved out of the VAT policy, as set out in the Government’s response to the technical consultation.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate her Department has made of the number of farmers who will be affected by the withdrawal of agricultural property relief in Thirsk and Malton constituency.

Answered by James Murray - Exchequer Secretary (HM Treasury)

The Government has published information about the reforms to agricultural property relief at https://www.gov.uk/government/news/what-are-the-changes-to-agricultural-property-relief#:~:text=From%206%20April%202026%2C%20the,rather%20than%20the%20standard%2040%25. Almost three-quarters of estates claiming agricultural property relief in 2026-27 are expected to be unaffected by these reforms.

Estates claiming agricultural property relief are required to provide HMRC with the value of agricultural assets, and this is used when calculating whether tax is due. However, it is not possible to provide constituency level analysis on claims which may be made in the future.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to the Autumn Budget 2024, published on 30 October 2024, HC 295, what assessment she has made of the potential impact of changes to (a) agricultural property relief and (b) business rate relief on long-term food security.

Answered by James Murray - Exchequer Secretary (HM Treasury)

The Government has published information about the reforms to agricultural property relief at https://www.gov.uk/government/news/what-are-the-changes-to-agricultural-property-relief#:~:text=From%206%20April%202026%2C%20the,rather%20than%20the%20standard%2040%25. Almost three-quarters of estates claiming agricultural property relief in 2026-27 are expected to be unaffected by these reforms.

In accordance with standard practice, a tax information and impact note will be published alongside the draft legislation before the relevant Finance Bill.

Agricultural land and associated buildings are exempt from business rates.

The Government made announcements at Autumn Budget 2024 to support and improve food security. The Government has provided £5 billion across this year and next to support the ongoing transition towards a more productive and environmentally sustainable agricultural sector in England. This will strengthen the domestic sector and improve food security.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to paragraph 3.19 of Autumn Budget 2024, HC 295, whether the funding for growth-driving sectors will be allocated to the Department for Business and Trade.

Answered by Tulip Siddiq - Economic Secretary (HM Treasury)

This government is committed to delivering a modern Industrial Strategy. The Budget took a first step towards supporting our growth driving sectors, by providing funding in 2025-26 for life sciences manufacturing, allocated to the Department for Science, Innovation and Technology, and to automotive and aerospace manufacturing, allocated to the Department for Business and Trade.

The Budget also confirmed long-term funding for these sectors - £975m for aerospace, over £2bn for automotive, and up to £520m for life sciences supporting the development of new technology, further details of this funding will be set out through the Spending Review and publication of the full Industrial Strategy in Spring 2025.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 11 October 2024 to Question 5747 on Government Departments: Cost Effectiveness, if she will publish a table of the monetary value of the 2% reduction in administration budget of each public body that aggregates to £225 million.

Answered by Darren Jones - Chief Secretary to the Treasury

As part of the measures the Chancellor took following the spending audit, departments were asked to reduce their admin budgets by 2%, saving £225 million across departments.

All savings and investments announced at the July statement have been factored into the departmental budgets for 24-25 which were set out on 30 October as part of the Spending Review. The split between programme and administration spending will be published as part of the Supplementary Estimates.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what the budget will be for the Office for Value for Money; and how many staff it will have.

Answered by Darren Jones - Chief Secretary to the Treasury

The Office for Value for Money is a time-limited, multidisciplinary team of up to 20 civil servants based in HM Treasury and led by David Goldstone, the independent Chair. Its costs in 2024-25 and 2025-26 will be funded from HM Treasury's RDEL settlements, which were announced as part of the first phase of the Spending Review in Budget 2024.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to paragraph 2.51 of Autumn Budget 2024, HC 295, what assessment she has made of the potential impact of changes to Agricultural Property Relief on food security.

Answered by James Murray - Exchequer Secretary (HM Treasury)

The Government has published information about the reforms to agricultural property relief at https://www.gov.uk/government/news/what-are-the-changes-to-agricultural-property-relief#:~:text=From%206%20April%202026%2C%20the,rather%20than%20the%20standard%2040%25. Almost three-quarters of estates claiming agricultural property relief in 2026-27 are expected to be unaffected by these reforms.

In accordance with standard practice, a tax information and impact note will be published alongside the draft legislation before the relevant Finance Bill.

The UK has high food security and Autumn Budget 2024 continued to support and improve food security. The Government has provided £5 billion across this year and next to support the ongoing transition towards a more productive and environmentally sustainable agricultural sector in England. This will strengthen the domestic sector, and improve food security.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to paragraph 5.54 of Autumn Budget 2024, HC 295, published on 30 October 2024, whether her Department has carried out an impact assessment on the proposed changes to agricultural property relief.

Answered by James Murray - Exchequer Secretary (HM Treasury)

The Government has published information about the reforms to agricultural property relief at https://www.gov.uk/government/news/what-are-the-changes-to-agricultural-property-relief#:~:text=From%206%20April%202026%2C%20the,rather%20than%20the%20standard%2040%25. Almost three-quarters of estates claiming agricultural property relief in 2026-27 are expected to be unaffected by these reforms.

In accordance with standard practice, a tax information and impact note will be published alongside the draft legislation before the relevant Finance Bill.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to paragraph 2.99 of Autumn Budget 2024, HC 295, published on 30 October 2024, which public bodies can apply for funding from the new Public Sector Reform and Innovation Fund; whether public bodies will bid for those funds competitively; and if she will publish the terms of reference for that Fund.

Answered by Darren Jones - Chief Secretary to the Treasury

The Public Sector Reform and Innovation Fund allocates £165 million to a range of projects in 2025-26, including support for foster care, delivering apprenticeships and planning reforms.

In addition, the Budget allocates a further £100 million over the next three years to trial new and innovative projects, partnering with Mayors and local leaders, and focused on developing new approaches to public services with a focus on experimenting and learning. We will announce more details on this in due course.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to paragraph 2.81 of Autumn Budget 2024, HC 295, published on 30 October 2024, what the assumed local government core spending power in cash figures is in (a) 2024-25 and (b) 2025-26: and what the assumed respective cash figures within that are for (i) council tax, (ii) business rates and (iii) central government grants in each year.

Answered by Darren Jones - Chief Secretary to the Treasury

Local government core spending power (CSP) is £64,786m in 2024-25, and is forecast to be £68,459m in 2025-26. These figures for CSP are estimates and subject to data changes. Final figures will be published as part of the 2025-26 Local Government Finance Settlement (LGFS). Components of CSP will be confirmed in the 2025-26 LGFS.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what the office budget will be for the Covid Counter-Fraud Commissioner.

Answered by Darren Jones - Chief Secretary to the Treasury

The Commissioner will be supported by a team of experts from HM Treasury, the Public Sector Fraud Authority, the Government Commercial Function, the Government Debt Management Function and the Department of Health and Social Care.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to paragraph 2.51 of the Autumn Budget 2024, published on 30 October 2024, what guidance her Department issues to small business farmers who wish to keep an inherited family farm.

Answered by James Murray - Exchequer Secretary (HM Treasury)

The Government has published information about the reforms to agricultural property relief at https://www.gov.uk/government/news/what-are-the-changes-to-agricultural-property-relief#:~:text=From%206%20April%202026%2C%20the,rather%20than%20the%20standard%2040%25. Almost three-quarters of estates claiming agricultural property relief in 2026-27 are expected to be unaffected by these reforms.

Individuals can pass up to £325,000 inheritance tax free, and £500,000 if includes a residence to a direct descendant, and £1m when a tax free allowance is passed to a surviving spouse or civil partner.

The reforms to agricultural property relief and business property relief mean that farmers can access 100% relief for the first £1 million and 50% relief thereafter - meaning an effective tax rate of up to 20% on those assets. These reliefs are in addition to the normal inheritance tax allowances, and mean any couple, whether or not married, could pass on up to £1.5 million each or £3 million tax-free between them.

Individuals will need to consider their own circumstances and may wish to speak to a tax advisor or accountant.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to paragraph 4.10 of the Autumn Budget 2024, published on 30 October 2024, HC 295, what the fiscal effect is of revised launch date of the Lifelong Learning Entitlement.

Answered by Darren Jones - Chief Secretary to the Treasury

The Government is committed to delivering the Lifelong Learning Entitlement, which will transform the post-18 student finance system to create a single funding system, to a revised launch date of September 2026 for courses starting in January 2027. The launch has been postponed by a year to ensure that policy and design fully align with this government’s ambitious vision for the future of our skills landscape, as well as to give providers the necessary time to prepare.

The student finance impacts of the revised launch date were scored by the OBR at the Autumn Budget. The Public Sector Net Borrowing impacts of the delay can be found in the policy costings document on page 81:

Policy_Costing_Document_-_Autumn_Budget_2024.pdf

The delay will have a negligible fiscal impact in 2025-26 and 2026-27 and will generate savings of around £10m a year, measured by Public Sector Net Borrowing, for the rest of the scorecard period. This includes the impact of the previous government’s decision to postpone the launch from February to September 2025.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to paragraph 2.40 of the Autumn Budget 2024, HC 295, published on 30 October 2024, whether she has made an estimate of (a) the number of (i) businesses and (ii) employers in (A) Witham constituency and (B) Essex that will be affected by the proposed increase in the rate of employer National Insurance Contributions (NIC) and (b) the amount of employer NIC revenue that will raised from those areas in each of the next five years as a result.

Answered by James Murray - Exchequer Secretary (HM Treasury)

Estimates of the number of businesses nor revenue raised from businesses in Witham and Essex from changes to Employer NICs announced at Autumn Budget 2024 are not available.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what data the Valuation Office Agency holds on the rateable value of (a) farms and (b) farmland.

Answered by James Murray - Exchequer Secretary (HM Treasury)

Farms and farmland, if used by the occupier for agricultural purposes, are exempt from non-domestic rating under Schedule 5 to the Local Government Finance Act 1988. Consequently, agricultural land and buildings are not included in rating lists and no rateable values are shown, so the Valuation Office Agency does not hold any relevant information.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she has made an assessment of the potential impact of the removal of the investment allowance on the amount of (a) oil and (b) gas extracted from the North Sea in the next five years.

Answered by James Murray - Exchequer Secretary (HM Treasury)

At Autumn Budget 2024 the government confirmed that from 1 November 2024, the Energy Profits Levy (EPL) rate would increase by 3 percentage points to 38%, the EPL investment allowance would be abolished and the EPL decarbonisation allowance rate would be adjusted to 66%. The government also confirmed an extension to the period the levy applies from 31 March 2029 until 31 March 2030. To support jobs in future and existing industries, the government decided to make no additional changes to the availability of capital allowances in the EPL.

The government has carefully considered the impact of the removal of the EPL’s investment allowance. HM Treasury publishes impacts in summary form for tax measures in tax information and impact notes (TIINs) alongside the Finance Bill. The summary of impacts from these changes to the EPL can be found here: https://www.gov.uk/government/publications/energy-profits-levy-reforms-2024

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will make an estimate of the proportion of the reduction in fuel duty made in 2022 that was passed on to consumers by petrol stations.

Answered by James Murray - Exchequer Secretary (HM Treasury)

Fuel duty rates were first reduced by 5p in March 2022 by the government at the time.

The Competition and Markets Authority’s Road Fuel Review into fuel prices, published on 8 July 2022, found that the 5p cut had largely been passed on to consumers.

At Autumn Budget 2024, the Government announced continued support for families and businesses, by extending the temporary 5p fuel duty cut for one year and cancelling the planned inflation increase for 2025-26. This maintains fuel duty rates at the levels set on 23 March 2022 for an additional 12 months and represents a saving of £59 for the average car driver in 2025-26.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment has she made of the impact of the level of business rates on high street shops; and what steps she plans to take to support businesses with high business rates.

Answered by James Murray - Exchequer Secretary (HM Treasury)

High street businesses are contending with changing consumer shopping habits and have faced a series of economic headwinds in recent years, including the pandemic. As set out in its manifesto, the government wants to ensure that the weight of business rates is permanently rebalanced and high street businesses are protected.

The government announced at the Budget an intention to introduce permanently lower tax rates for retail, hospitality, and leisure (RHL) properties from 2026-27.

During the interim period, for 2025-26, RHL properties will receive a 40% relief on business rates bills up to a cash cap of £110,000 per business. The small business multiplier paid by properties with RVs below £51,000 will also be frozen for a further year.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to her Department's discussion paper entitled Transforming Business Rates, published on 30 October 2024, what the estimated yearly increase is in business rate receipts from the higher multiplier on hereditaments with a Rateable Value of above £50,000 from 2026-27.

Answered by James Murray - Exchequer Secretary (HM Treasury)

To protect the high street, the government intends to introduce permanently lower tax rates for high street Retail, Hospitality and Leisure properties from 2026-27. This tax cut must be sustainably funded, and the government intends to introduce a Large Business Multiplier from 2026-27, which will apply a higher rate on the most valuable properties (with rateable values of £500,000 and above). The rates for new multipliers will be set at Budget 2025 so that the government can factor into its decision-making the next revaluation outcomes and the broader economic and fiscal context.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to her Department's discussion paper entitled Transforming Business Rates, published on 30 October 2024, what the estimated yearly decrease is in business rate receipts from the lower multiplier for Retail, Hospitality and Leisure hereditaments from 2026-27.

Answered by James Murray - Exchequer Secretary (HM Treasury)

To protect the high street, the government intends to introduce permanently lower tax rates for high street Retail, Hospitality and Leisure properties from 2026-27. This tax cut must be sustainably funded, and the government intends to introduce a Large Business Multiplier from 2026-27, which will apply a higher rate on the most valuable properties (with rateable values of £500,000 and above). The rates for new multipliers will be set at Budget 2025 so that the government can factor into its decision-making the next revaluation outcomes and the broader economic and fiscal context.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to paragraph 2.40 of the Autumn Budget 2024, HC 295, published on 30 October 2024, if she will make an assessment of the potential impact of the planned rise in employer's national insurance contributions on businesses.

Answered by James Murray - Exchequer Secretary (HM Treasury)

Raising the revenue required to fix the public finances and restore economic stability requires difficult decisions on tax, which is why we are asking employers to contribute more.

The government will protect the smallest businesses by increasing the Employment Allowance to £10,500 and removing the £100,000 eligibility threshold. This means that next year, 865,000 employers will pay no National Insurance contributions at all and more than half of employers will see no change or will gain overall from this package.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment her Department has made of the impact of imposing VAT on private school fees on the UK’s relations with European and international allies.

Answered by James Murray - Exchequer Secretary (HM Treasury)

On 30th October, at Budget, the Government confirmed that, as of 1 January 2025, all education, boarding, and vocational training provided for a charge by a private school in the UK will be subject to VAT at the standard rate of 20 per cent.

International schools make an important contribution to the connections between the UK and its international partners, which the Government remains committed to strengthening and deepening further. While they can be subsidised by foreign governments, depending on their funding structure, many international schools still charge fees comparable to that of a lot of British private schools, many of which do not necessarily follow the UK curriculum, nor teach exclusively in English. It would therefore be unfair to carve international schools out of policy changes whilst comparable independent schools remain within scope.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment her Department has made of the impact of imposing VAT on private school fees on the UK’s global reputation.

Answered by James Murray - Exchequer Secretary (HM Treasury)

On 30th October, at Budget, the Government confirmed that, as of 1 January 2025, all education, boarding, and vocational training provided for a charge by a private school in the UK will be subject to VAT at the standard rate of 20 per cent.

International schools make an important contribution to the connections between the UK and its international partners, which the Government remains committed to strengthening and deepening further. While they can be subsidised by foreign governments, depending on their funding structure, many international schools still charge fees comparable to that of a lot of British private schools, many of which do not necessarily follow the UK curriculum, nor teach exclusively in English. It would therefore be unfair to carve international schools out of policy changes whilst comparable independent schools remain within scope.

Question to the HM Treasury:

To ask His Majesty's Government what assessment they have made of the impact of VAT on independent school fees on small independent faith schools, particularly those educating the children of Muslim families.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

From 1 January 2025, the 20% standard rate of VAT will apply to all education services, vocational training, and boarding services provided by private schools for a charge. This will apply to any fees charged after 29 July 2024 for terms starting after 1 January 2025.

The government has thoroughly assessed the impacts of the VAT policy on small faith schools, including considering all of the evidence submitted through the consultation process. Based on the evidence provided, it is not apparent that small faith schools will be affected more by this policy than other schools.

The government closely examined proposals put forward for how small faith schools could be carved out of the policy, concluded that any carve out would reduce the amount of revenue raised from this policy, be unfair to those schools with fees just above the threshold, and would create many tax avoidance opportunities that would be difficult for HMRC to police.

Furthermore, it is the government’s position that state education is suitable for children of all faiths. All children of compulsory school age are entitled to a state-funded school place if they need one, and all schools are required to follow the Equality Act.

Further detail can be found in the summary responses published on GOV.UK.

Question to the HM Treasury:

To ask His Majesty's Government what assessment they have made of the effect of the Financial Conduct Authority and Prudential Regulation Authority's proposals on mandatory equality reporting on the competitiveness of financial services companies operating in the United Kingdom.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

The government has no plans to reform the Financial Conduct Authority (FCA), but it is committed to working with the FCA to ensure that it is supporting the government’s growth mission. Effective, proportionate regulation is key to a thriving UK economy and delivering the government’s mission to drive the inclusive growth and international competitiveness of the UK’s financial services sector.

The FCA and Prudential Regulation Authority (PRA) are non-governmental bodies which are independent from the Treasury and have broad powers to make rules in order to advance their statutory objectives. The regulators are required by legislation to carry out their general functions, which include rule-making, in a way that advances their competitiveness and growth objectives.

In line with statutory requirements, the FCA and PRA have included in their consultations an explanation of the compatibility of the proposed rules with their duties, including consideration of the competitiveness and growth objectives.

Question to the HM Treasury:

To ask His Majesty's Government, further to the Written Answer by Lord Livermore on 20 September (HL1065), what plans they have, if any, to reform the Financial Conduct Authority to help make the City of London more competitive.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

The government has no plans to reform the Financial Conduct Authority (FCA), but it is committed to working with the FCA to ensure that it is supporting the government’s growth mission. Effective, proportionate regulation is key to a thriving UK economy and delivering the government’s mission to drive the inclusive growth and international competitiveness of the UK’s financial services sector.

The FCA and Prudential Regulation Authority (PRA) are non-governmental bodies which are independent from the Treasury and have broad powers to make rules in order to advance their statutory objectives. The regulators are required by legislation to carry out their general functions, which include rule-making, in a way that advances their competitiveness and growth objectives.

In line with statutory requirements, the FCA and PRA have included in their consultations an explanation of the compatibility of the proposed rules with their duties, including consideration of the competitiveness and growth objectives.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 14 October 2024 to Question 7020 on Treasury: Official Cars, whether the car is an electric car.

Answered by James Murray - Exchequer Secretary (HM Treasury)

Due to driver working patterns HM Treasury’s pool car is not always the same make and model. Cars used include ones that are electric, plug-in hybrid petrol or hybrid petrol.

Question to the HM Treasury:

To ask His Majesty's Government whether (1) the Bank of England, (2) the Financial Conduct Authority and (3) the Financial Ombudsman Service receive advice from, or participate in, programmes overseen by Stonewall.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

This is a matter for the Bank of England, Financial Conduct Authority (FCA), and Financial Ombudsman Service (FOS) which are independent, non-governmental bodies.

The Bank of England, FCA and FOS will each respond to the Noble Lord by letter, and a copy of these letters will be placed in the Library of the House of Lords.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to the Autumn Budget 2024, published on 30 October 2024, HC 295, what estimate her Department has made of the cost of the increase to employer's national insurance contributions on the Ministry of Defence.

Answered by James Murray - Exchequer Secretary (HM Treasury)

The Government will be supporting departments with the cost of additional employer national insurance contributions. This is in line with the Government’s usual approach to supporting the public sector, as was the case with the previous government’s Health and Social Care Levy. The allocation for the Ministry of Defence, along with all other departments, will be set out in due course.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 14 October 2024 to Question 7021 on Treasury: Official Cars, whether the Car Service in her Department is provided to senior officials for departmental travel.

Answered by James Murray - Exchequer Secretary (HM Treasury)

HM Treasury has one departmental car that is available to the Chief Secretary or other junior ministers for official travel. HM Treasury follows the guidance set out by the Propriety and Ethics team in the Cabinet Office on use by Senior Officials.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will make an assessment of the adequacy of the compensation provided to Equitable Life investors via the Equitable Life payment scheme.

Answered by Tulip Siddiq - Economic Secretary (HM Treasury)

The Equitable Life Payment Scheme has been fully wound down and closed since 2016 and there are no plans to reopen any decisions relating to the Payment Scheme or review the £1.5 billion funding allocation previously made to it. Further guidance on the status of the Payment Scheme after closure is available at: https://www.gov.uk/guidance/equitable-life-payment-scheme#closure-of-the-scheme.

Question to the HM Treasury:

To ask His Majesty's Government what assessment they have made of the rate at which His Majesty's Revenue and Customs are currently processing income tax returns compared to previous years, and what steps they are taking to improve the processing of income tax returns in advance of submissions in January.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

By the end of January 2024, over 11.5m tax returns had been submitted for the 2022/23 financial year. Around 97 percent of returns received were online and the majority were processed automatically.

HMRC carries out additional processing work on a small percentage of tax returns. This includes checks, addressing amends made by customers and manually working through returns which are made on paper. This year HMRC is on track to meet targets for processing paper Self Assessment returns which is consistent with previous years.

To ensure taxpayers get support to meet their obligations for filing 23/24 returns, HMRC has recently recruited and trained additional customer service advisors.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many businesses in Wales will benefit from changes to employment allowance.

Answered by James Murray - Exchequer Secretary (HM Treasury)

Estimates of the number of businesses in Wales that will benefit from changes to the Employment Allowance announced at Autumn Budget 2024 are not available.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to paragraph 2.51 of the Autumn Budget 2024, HC 295, published on 30 October 2024, what her Department's policy is on the application of inheritance tax to (a) unused pension funds and (b) death benefits in relation to the (i) Ministerial and (ii) Civil Service Alpha pension schemes after April 2027.

Answered by James Murray - Exchequer Secretary (HM Treasury)

As announced at Autumn Budget 2024, unused pension funds and death benefits payable from a pension will form part of a person’s estate for inheritance tax purposes from 6 April 2027.

These reforms impact on inherited sums arising from both defined contribution and defined benefit schemes. Both the Civil Service Alpha scheme and the Ministerial Pension Scheme are discretionary schemes, which means that lump sum death benefits paid from these schemes would previously not have formed part of a person’s estate for inheritance tax purposes.

As a result of these reforms, from 6 April 2027, lump sum death benefits paid from these schemes will form part of a person’s estate for inheritance tax purposes.

It is worth noting that non-discretionary defined benefit schemes, such as the NHS, are already within the scope of inheritance tax.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to the Autumn Budget 2024, published on 30 October 2024, HC 295, what estimate her Department has made of the number of farms that will no longer be eligible for agricultural property relief.

Answered by James Murray - Exchequer Secretary (HM Treasury)

The Government has published information about the reforms to agricultural property relief and business property relief at www.gov.uk/government/publications/agricultural-property-relief-and-business-property-relief-reforms, and further explanatory information at https://www.gov.uk/government/news/what-are-the-changes-to-agricultural-property-relief.

No changes are being made to the eligibility criteria for agriculture property relief. The system is being reformed to limit its generosity for claims over £1 million.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will increase the number of banking hubs due to be built in the next five years.

Answered by Tulip Siddiq - Economic Secretary (HM Treasury)

The Government understands the importance of face-to-face banking to communities and is committed to championing sufficient access for all as a priority. This is why the Government is working closely with industry to roll out 350 banking hubs across the UK. The UK banking sector has committed to deliver these hubs by the end of this parliament. Over 80 banking hubs are already open and Cash Access UK, who oversee banking hub rollout, expect 100 hubs to be open by Christmas.

The specific location of these hubs is determined independently by LINK, the operator of the UK’s largest ATM network. Criteria that LINK considers includes whether another bank branch remains nearby, the local population, the number of cash-accepting businesses and the financial vulnerability of the community.

An alternative option for accessing face-to-face banking services in rural areas is via the Post Office. The Post Office Banking Framework allows personal and business customers to withdraw and deposit cash, cash cheques, and check their balance at 11,500 Post Office branches across the UK.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will make an estimate of the total revenue her Department expects to receive from property purchases in London following proposed changes to the rate of stamp duty relief.

Answered by James Murray - Exchequer Secretary (HM Treasury)

Statistics on total revenue raised from Stamp Duty Land Tax by region of England for previous years are available within Table 3a of the ‘UK Stamp Tax statistics’ publication available here: https://www.gov.uk/government/statistics/uk-stamp-tax-statistics. The most recent data covers the financial year 2022 to 2023.

Regional projections of total revenue from property purchases are not available.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will make an estimate of the potential impact of the costs of (a) VAT, (b) employers' National Insurance contributions, (c) employer contributions to the Teachers' Pension Scheme and (d) business rates for independent schools on the number of children educated in the (i) independent and (ii) state sectors.

Answered by James Murray - Exchequer Secretary (HM Treasury)

The government publishes Tax Information and Impact Notes (TIINs) for tax policy changes when the policy is final or near final. TIINs give a clear explanation of the policy objective together with comprehensive assessment of the impacts on individuals and families, businesses and the wider economy, equalities impacts, and any other specific area of impact. TIINs look at the impacts of changes to the tax system separately for each measure.

A TIIN assessing the impacts of applying VAT to private school fees has been published online and can be found here: Private school fees — VAT measure - GOV.UK (www.gov.uk).

Details of the changes to business rates charitable rate relief and changes to employer National Insurance contributions (NICs) were outlined at Budget. Notes on the general impacts of these measures will be published in due course alongside the respective legislation when it is introduced to Parliament.

Question to the HM Treasury:

To ask His Majesty's Government whether they intend to introduce a statutory right to pay for goods and services in cash; and if so, whether this would be subject to financial limits.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

The Government recognises that cash continues to be used by millions of people across the UK, including those who may be in vulnerable groups. UK Finance estimates around 1.5 million people pay mainly or solely with cash, many of these on low or fixed incomes. It is vital that cash remains a viable method of payment for those who rely on it.

The Financial Conduct Authority has recently assumed regulatory responsibility for protecting access to cash, and its new rules went live on 18 September. The rules require the UK’s largest banks and building societies to assess the impact of a closure of a relevant cash withdrawal or deposit facility and put in place a new service if necessary.

Whilst it is for each business to decide on the forms of payment it chooses to accept, the Government welcomes the work of the regulators to monitor cash acceptance. For example, research published by the Financial Conduct Authority found that 98 per cent of small businesses surveyed would never turn customers away if they needed to pay in cash. The new rules by the Financial Conduct Authority will also support businesses to accept cash by ensuring they have reasonable access to deposit facilities.

Many banking customers also benefit from the ease and convenience of online or mobile banking and payments. The Government recognises that promoting digital inclusion is essential to building the skills and confidence people need to participate in a modern digital economy and is considering barriers to this. In addition, the Government is committed to championing sufficient in person banking for all as a priority, including those who are reliant on cash.

This is why the Government is working closely with industry to roll out 350 banking hubs across the UK. The UK banking sector has committed to deliver these hubs by the end of this parliament. These hubs provide individuals who need face-to-face support with critical cash and banking services, including support with using digital banking.

Question to the HM Treasury:

To ask His Majesty's Government what steps they are taking to support people who rely solely on cash (1) to access cash, and (2) to access digital banking alternatives to cash.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

The Government recognises that cash continues to be used by millions of people across the UK, including those who may be in vulnerable groups. UK Finance estimates around 1.5 million people pay mainly or solely with cash, many of these on low or fixed incomes. It is vital that cash remains a viable method of payment for those who rely on it.

The Financial Conduct Authority has recently assumed regulatory responsibility for protecting access to cash, and its new rules went live on 18 September. The rules require the UK’s largest banks and building societies to assess the impact of a closure of a relevant cash withdrawal or deposit facility and put in place a new service if necessary.

Whilst it is for each business to decide on the forms of payment it chooses to accept, the Government welcomes the work of the regulators to monitor cash acceptance. For example, research published by the Financial Conduct Authority found that 98 per cent of small businesses surveyed would never turn customers away if they needed to pay in cash. The new rules by the Financial Conduct Authority will also support businesses to accept cash by ensuring they have reasonable access to deposit facilities.

Many banking customers also benefit from the ease and convenience of online or mobile banking and payments. The Government recognises that promoting digital inclusion is essential to building the skills and confidence people need to participate in a modern digital economy and is considering barriers to this. In addition, the Government is committed to championing sufficient in person banking for all as a priority, including those who are reliant on cash.

This is why the Government is working closely with industry to roll out 350 banking hubs across the UK. The UK banking sector has committed to deliver these hubs by the end of this parliament. These hubs provide individuals who need face-to-face support with critical cash and banking services, including support with using digital banking.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 5 November 2024 to Question 11832 on Living Wage, how many and what proportion of workers affected by the increase in the National Living Wage will become taxpayers in April 2025.

Answered by James Murray - Exchequer Secretary (HM Treasury)

At Autumn Budget the Chancellor announced the National Living Wage will rise by 6.7% in April 2025 to £12.21 per hour, representing a pay rise to over 3 million workers. This pay boost is worth £1,400 a year for an eligible full-time worker.

The Government is protecting working people’s payslips by, not increasing the basic, higher or additional rates of income tax, or employee National Insurance contributions. It is also not extending the freeze on personal tax thresholds, allowing them to rise with inflation from April 2028.

Question to the HM Treasury:

To ask His Majesty's Government, further to the Written Answer by the Exchequer Secretary to the Treasury on 16 October (HC7750), whether the Treasury Permanent Secretary was informed of the pre-election entry in the current Chancellor's Register of Member's Interests and the fact of the associated donation from Mr Corfield, when the Ministerial request was made to appoint Ian Corfield as a civil servant.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

Ian Corfield was appointed on a short-term basis to carry out urgent work in support of the government’s International Investment Summit in October. A full recruitment process could not have been completed in the time available. The donation was included in the Chancellor’s Register of Member’s Interests. He has since been appointed, unpaid, as a direct ministerial appointment.

Question to the HM Treasury:

To ask His Majesty's Government, further to the Written Answer by Lord Livermore on 23 October (HL1495), which specific Treasury Minister requested to officials that Ian Corfield be appointed as a civil servant.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

Ian Corfield was appointed on a short-term basis to carry out urgent work in support of the government’s International Investment Summit in October. A full recruitment process could not have been completed in the time available. The donation was included in the Chancellor’s Register of Member’s Interests. He has since been appointed, unpaid, as a direct ministerial appointment.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to the Chancellor of the Duchy of Lancaster's letter to the Senior Salaries Review Body of 30 September 2024, whether public sector pay rises will be linked to productivity improvements in financial year 2025-26.

Answered by Darren Jones - Chief Secretary to the Treasury

Pay for most frontline workforces are set through an independent Pay Review Body (PRB) process. The independent PRBs, including the Senior Salaries Review Body, provide evidence-based advice to the government on levels of pay, taking account of a range of factors including the need to recruit, retain and motivate suitably able and qualified people and the financial circumstances of the government.

As set out in the Autumn Budget, Departmental settlements for 2025-26 will need to fund the next round of public sector pay awards. Departments will set out their affordability evidence to the PRBs in the usual way, taking account of expected inflation over the next financial year, forecast by the OBR to be 2.6%. If the PRBs recommend pay awards above the level departments have budgeted for, the Government will have to consider the justification – for example where there are especially acute recruitment and retention demands, or where productivity improvements can unlock further funding.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what Barnett Consequential have been calculated for the Northern Ireland Executive following the recent announcement of additional rates support for (a) retail, (b) hospitality and (c) leisure in the Autumn Budget 2024.

Answered by Darren Jones - Chief Secretary to the Treasury

As a result of decisions taken at the Autumn Budget, the Northern Ireland Executive (NIE) is receiving £18.2 billion in 2025-26, including an additional £1.5 billion Barnett consequentials.

The NIE’s settlement for 2025-26 delivers a real-terms increase and is the largest in real terms of any settlement since devolution. The NIE is funded above its independently assessed relative level of need of 124% in both 2024-25 and 2025-26, including the 2024 restoration financial package.

The Block Grant Transparency publication, which sets out changes to devolved government funding in detail, will shortly be updated with changes made at Autumn Budget 2024. The most recent document was published in July 2023:

https://www.gov.uk/government/publications/block-grant-transparency-july-2023

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether her Department has set a target for the impact of the Office for Value for Money on Government expenditure in each of the next three financial years.

Answered by Darren Jones - Chief Secretary to the Treasury

The Office for Value for Money has two primary roles. First, to provide targeted interventions, working with Treasury and departments, so that value for money governs every decision government makes. Second, to recommend system reforms to ensure any changes support the government’s missions and deliver value for money.

The Office for Value for Money will be a time-limited team. Following the conclusion of the Spending Review, the Office will evaluate the effectiveness of systems reforms, and its impact on the wider spending architecture.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of leaving the European (a) Union, (b) Customs Union and (c) Single Market on (i) imports and (ii) exports.

Answered by James Murray - Exchequer Secretary (HM Treasury)

The OBR has estimated the difference in level of imports and exports had the UK not withdrawn from the EU. That estimate is available at this link: OBR Economic and fiscal report March 2021. The most recent report is the Economic and fiscal report October 2024. Additional OBR Economic and fiscal reports can be found here.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how much funding she has budgeted (a) overall and (b) for each Department to reimburse them for the increased costs they incur from the rise in employers national insurance contributions.

Answered by Darren Jones - Chief Secretary to the Treasury

The Government will provide support for departments and other public sector employers for additional Employer National Insurance Contributions costs only. This funding will be allocated to departments, with the Barnett formula applying in the usual way.

This is in line with the approach taken under the previous Government’s Health and Social Care Levy.

As set out in the Autumn Budget, the Government has set aside £4.7 billion in 2025-26 and plans to update Parliament on allocations by department in the usual way as soon as possible.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate her Department has made of the potential impact of the Office for Value for Money on Government expenditure in each of the next three financial years.

Answered by Darren Jones - Chief Secretary to the Treasury

The Office for Value for Money has two primary roles. First, to provide targeted interventions, working with Treasury and departments, so that value for money governs every decision government makes. Second, to recommend system reforms to ensure any changes support the government’s missions and deliver value for money.

The Office for Value for Money will be a time-limited team. Following the conclusion of the Spending Review, the Office will evaluate the effectiveness of systems reforms, and its impact on the wider spending architecture.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many staff in the Office for Value for Money have a salary over £100,000.

Answered by Darren Jones - Chief Secretary to the Treasury

The Office for Value for Money has one member of staff with a salary of over £100,000. This is within the pay range for Senior Civil Service Directors across government.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether her Department has made an assessment of the potential impact of increases in employers’ National Insurance contributions on (a) cost pressures for independent schools and (b) the number of children leaving the independent school sector; and whether the figures included in HM Revenue & Customs policy paper entitled, Applying VAT to private school fees, published on 30 October 2024, took account of proposed increases in employers’ National Insurance contributions.

Answered by James Murray - Exchequer Secretary (HM Treasury)

The government publishes Tax Information and Impact Notes (TIINs) for tax policy changes when the policy is final or near final. TIINs give a clear explanation of the policy objective together with comprehensive assessment of the impacts on individuals and families, businesses and the wider economy, equalities impacts, and any other specific area of impact. TIINs look at the impacts of changes to the tax system separately for each measure.

A TIIN assessing the impacts of applying VAT to private school fees has been published online and can be found here: Private school fees — VAT measure - GOV.UK (www.gov.uk).

Details of the changes to business rates charitable rate relief and changes to employer National Insurance contributions (NICs) were outlined at Budget. Notes on the general impacts of these measures will be published in due course alongside the respective legislation when it is introduced to Parliament.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will make a comparative estimate of the average cost of (a) VAT, (b) employers' National Insurance contributions, (c) contributions to the Teachers' Pensions Scheme and (d) business rates for independent schools that are (i) liable for business rates for the first time and (ii) already liable for business rates (A) before and (B) after the Autumn Budget 2024.

Answered by James Murray - Exchequer Secretary (HM Treasury)

The government publishes Tax Information and Impact Notes (TIINs) for tax policy changes when the policy is final or near final. TIINs give a clear explanation of the policy objective together with comprehensive assessment of the impacts on individuals and families, businesses and the wider economy, equalities impacts, and any other specific area of impact. TIINs look at the impacts of changes to the tax system separately for each measure.

A TIIN assessing the impacts of applying VAT to private school fees has been published online and can be found here: Private school fees — VAT measure - GOV.UK (www.gov.uk).

Details of the changes to business rates charitable rate relief and changes to employer National Insurance contributions (NICs) were outlined at Budget. Notes on the general impacts of these measures will be published in due course alongside the respective legislation when it is introduced to Parliament.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps he is taking with HMRC to help ensure taxpayers receive prompt responses to queries.

Answered by James Murray - Exchequer Secretary (HM Treasury)

HMRC recognise that their service levels have been below published standards, and they are committed to improving customer service performance.

To improve their services and meet published standards, HMRC are deploying additional customer service advisers this year. They expect to meet their post and telephone service standards in the second half of 2024-25.

HMRC are investing in digital services and the HMRC. These can often provide customers with faster resolutions for straightforward matters.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will make an estimate of the number of first-time buyers in London that may be subject to stamp duty from April 2025, in the context of proposed changes to the rate of stamp duty relief.

Answered by James Murray - Exchequer Secretary (HM Treasury)

Statistics on the number of claimants of First Time Buyers’ Relief on Stamp Duty Land Tax by region of England are included within Table 9 of the ‘UK Stamp Tax statistics’ publication available here: https://www.gov.uk/government/statistics/uk-stamp-tax-statistics. The most recent data covers the financial year 2022 to 2023.

Regional projections of the number of first-time buyers subject to Stamp Duty Land Tax are not available.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate she has made of the the amount of increased taxation generated by the increase in the National Living Wage in 2025-26.

Answered by James Murray - Exchequer Secretary (HM Treasury)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps she is taking to increase the number of banking hubs in rural communities.

Answered by Tulip Siddiq - Economic Secretary (HM Treasury)

The Government understands the importance of face-to-face banking to communities and is committed to championing sufficient access for all as a priority. This is why the Government is working closely with industry to roll out 350 banking hubs across the UK. The UK banking sector has committed to deliver these hubs by the end of this parliament. Over 80 banking hubs are already open and Cash Access UK, who oversee banking hub rollout, expect 100 hubs to be open by Christmas.

The specific location of these hubs is determined independently by LINK, the operator of the UK’s largest ATM network. Criteria that LINK considers includes whether another bank branch remains nearby, the local population, the number of cash-accepting businesses and the financial vulnerability of the community.

An alternative option for accessing face-to-face banking services in rural areas is via the Post Office. The Post Office Banking Framework allows personal and business customers to withdraw and deposit cash, cash cheques, and check their balance at 11,500 Post Office branches across the UK.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many civil servants are assigned to work in each of (a) HMRC’s and (b) the Valuation Office Agency offices; and how many desks are available in each office.

Answered by James Murray - Exchequer Secretary (HM Treasury)

The table below sets out HMRC’s headcount and workspaces by location for September 2024.

Table 1: HMRC Locations – Headcount and workspaces for September 2024

The Valuation Office Agency (VOA) is an executive agency of HMRC and has 35 offices nationally (England, Scotland and Wales). Table 2 shows VOA’s Headcount and workspaces for September 2024

Table 2 VOA Locations – Headcount and workspaces for September 2024

Our offices have different types of workspaces which allow people to match the task to the most suitable space. We therefore use workspaces rather than the number of desks.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the answer of 4 November 2024 to Question 11881 on Research Finance, if her Department will publish a tabular summary of Capital DEL allocated in the Budget to research and development by Department for 2024-25.

Answered by Darren Jones - Chief Secretary to the Treasury

The departmental research and development (R&D) allocations for 2024-25 are set out in the table below. The numbers represent departmental plans as of Autumn Budget 2024, which reflect underspends identified through the Public Spending Audit 2024-25, including as a result of lower Horizon association costs than previously budgeted for.

In 2025-26, the government has allocated £20.4 billion for investment in R&D – more than ever before which reflects its focus on growth. This includes the protection of £6.1 billion for core research.

*rounded to nearest £100m

**rounded to nearest £10m

Individual departments have been rounded to reflect the possibility that allocations can change as a result of in-year inter-department budget transfers.

Question to the HM Treasury:

To ask His Majesty's Government whether they intend to ensure that consumers receive compensation from unlawful car finance schemes.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

As the UK’s independent regulator, the FCA is responsible for regulating the motor finance market. It has robust powers to protect consumers and is currently investigating historic practices in the motor finance sector.

The government is aware of the recent Court of Appeal ruling in relation to commission practices in the motor finance sector. We are working closely with the Financial Conduct Authority (FCA) and Prudential Regulation Authority to understand the implications of the judgement.

Question to the HM Treasury:

To ask His Majesty's Government, further to the Written Answer by Lord Livermore on 29 October (HL1753), whether they will place a copy of the accounts of the Duchy of Cornwall and the Duchy of Lancaster for the last 10 years in the Library of the House.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

As required by the Duchy of Lancaster and Cornwall Accounts Act 1838, the Annual Accounts of the Duchy of Lancaster and the Duchy of Cornwall are laid before Parliament every year. Copies are accessible through the Vote Office and Printed Paper Office. Copies of the accounts for recent years from both Duchies are also available on their respective websites.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what the cost of employer National Insurance Contributions was for (a) central Government, (b) local government and (c) the whole of government in each of the last five financial years; what estimate she has made of those costs for the (i) 2025-26 financial year and (ii) subsequent four financial years; and what proportion of the total public sector pay bill Employer National Insurance accounted for in each of last five financial years.

Answered by Darren Jones - Chief Secretary to the Treasury

The Treasury does not collect spending information on this basis. However, as set out in the Autumn Budget, the government has set aside funding to support the public sector with employer National Insurance Contributions. The amounts are £4.7bn in 2025-26, £4.7bn in 2026-27, £4.8bn in 2027-28, £4.9bn in 2028-29 and £5.1bn in 2029-30.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, when she plans to restore development spending to 0.7% of national income.

Answered by Darren Jones - Chief Secretary to the Treasury

The government remains committed to restoring ODA spending to 0.7% of GNI as soon as fiscal circumstances allow. As set out at Budget, the OBR’s latest forecast shows that the ODA fiscal tests are not due to be met within the Parliament. The government will continue to monitor future forecasts closely, and each year will review and confirm whether a return to spending 0.7% GNI on ODA is possible against the latest fiscal forecast. We will remain one of the most generous donors amongst the G7.

Question to the HM Treasury:

To ask His Majesty's Government what assessment they have made of the implications of the forecast in the Office for Budget Responsibility report Economic and fiscal outlook, published on 30 October, that Government borrowing for the financial year 2028–29 is projected to rise from £39.4 billion as projected in March this year to £71.9 billion as projected in October.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

The Government inherited a challenging fiscal position, with £22 billion of in-year spending pressures. The effect of these pressures was apparent in published public sector finances data, where current spending for the first half of the year is £11.8 billion higher than predicted in the OBR’s March 2024 forecast profile.

The decisions taken at Autumn Budget 2024 set realistic plans for public spending while putting the public finances on a sustainable path. Government borrowing (PSNB) peaks at 4.5% of GDP in 2024-25, then falls every year to reach 2.1% of GDP in 2029-30.

The Government has confirmed robust fiscal rules to put the public finances on a sustainable path. The independent OBR have confirmed that the fiscal rules are met two years early, in 2027-28.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many electronic money institutions have (a) had their activities restricted and (b) been de-authorised following an investigation by the Financial Conduct Authority.

Answered by Tulip Siddiq - Economic Secretary (HM Treasury)

This question is a matter for Financial Conduct Authority (FCA) which is an independent, non-governmental body.

The FCA will respond to the Honourable Member by letter and a copy of this letter will be placed in the Library of the House of Commons.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many (a) promoters and (b) operators of schemes now subject to the Loan Charge have been prosecuted.

Answered by James Murray - Exchequer Secretary (HM Treasury)

I refer the hon. Member for Chelmsford to the answer I gave on 16 October 2024 to Question UIN 7747.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, when she plans to implement Section 14 of the Finance Act 2024.

Answered by James Murray - Exchequer Secretary (HM Treasury)

Section 14 of the Finance Act 2024 came into force on 6 April 2024.

Subsequent clarificatory regulations have been laid and come into force from 18 November, taking retrospective effect from 6 April 2024.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will make an assessment of the potential implications for her policies of the number of (a) Suspicious Activity Reports and (b) Defence Against Money Laundering Suspicious Activity Reports from electronic payment providers.

Answered by Tulip Siddiq - Economic Secretary (HM Treasury)

HM Treasury’s Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 place requirements onto electronic payment providers to establish policies, controls and procedures to mitigate the risks of money laundering and terrorist financing.

HM Treasury works closely with the National Crime Agency, who are responsible for collecting and interpreting Suspicious Activity Reports and other intelligence, and with the Financial Conduct Authority, who supervise authorised electronic payment providers, to monitor the threat. The government will be publishing an updated assessment of the risks in its upcoming update to the Anti Money Laundering and Counter Terrorist Financing National Risk Assessment.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the adequacy of HMRC's processing of refund requests for taxpayers.

Answered by James Murray - Exchequer Secretary (HM Treasury)

HMRC aims to process all refunds and repayments within a reasonable timeframe. The processing of these is recorded as part of HMRC’s post turnaround measure. HMRC’s service standard for post turnaround is 80% of customer correspondence cleared within 15 working days of receipt. HMRC’s performance has been 77% from April to August 2024.

Post performance is published monthly and can be accessed at: https://www.gov.uk/government/collections/hmrc-monthly-performance-reports#reporting-year-2024-to-2025.

To improve their services and meet published standards HMRC have recently deployed additional customer service advisers. They expect to meet their post service standards in the second half of 2024-25 as the new advisers are trained and up to speed.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of proposed increases to the Energy Profits Levy on supply chain resilience.

Answered by James Murray - Exchequer Secretary (HM Treasury)

At Autumn Budget 2024 the government confirmed that from 1 November 2024, the Energy Profits Levy (EPL) rate would increase by 3 percentage points to 38%, the EPL investment allowance would be abolished and the EPL decarbonisation allowance rate would be adjusted to 66%. The government also confirmed an extension to the period the levy applies from 31 March 2029 until 31 March 2030.

The government has carefully considered the impact of the increase to the EPL. Treasury publishes impacts in summary form for tax measures in tax information and impact notes (TIINs) alongside the Finance Bill. The summary of impacts from these changes to the EPL can be found here: https://www.gov.uk/government/publications/energy-profits-levy-reforms-2024

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential merits of removing Value Added Tax from automated external defibrillators.

Answered by James Murray - Exchequer Secretary (HM Treasury)

The Government currently provides VAT reliefs to aid the purchase of defibrillators. For example, when an AED is purchased with funds provided by a charity and then donated to an eligible body, no VAT is charged. Furthermore, all state schools in England have been fitted with AEDs.

A key consideration for any potential VAT relief is whether savings would be passed on to the consumer. Evidence suggests that businesses only partially pass on any savings from lower VAT rates.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the impact of increasing employers' national insurance contributions on businesses in Essex.

Answered by James Murray - Exchequer Secretary (HM Treasury)

Estimates of the impact on businesses in Essex from changes to Employer NICs announced at Autumn Budget 2024 are not available.

Question to the HM Treasury:

To ask His Majesty's Government what assessment they have made of the impact of increasing costs to small businesses as a result of the Autumn Budget.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

The Budget announces generous tax reforms to support small businesses. Most notably, more than doubling the employment allowance to £10,500; commitments in the Corporate Tax Roadmap to maintain the Small Profits Rate and marginal relief at their current rates and thresholds, as well as maintaining the Annual Investment Allowance; and freezing the small businesses multiplier for 2025/26. In the transition to permanently lower business rates multipliers for Retail, hospitality, and leisure (RHL) businesses, RHL business rates relief will also be extended for 1-year at 40% (up to a cash cap of £110,000 per business).

Question to the HM Treasury:

To ask His Majesty's Government, further to the Autumn Budget 2024 (HC 295), whether the Chair of the Office for Value for Money was selected by open competition; what is his remuneration; and whether he is a civil servant, a public appointment or a direct ministerial appointment.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

The appointment of independent Chair of the Office for Value for Money is a Direct Ministerial Appointment. The remuneration was published in the Terms of Reference on gov.uk.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of changes to employer National Insurance contribution rates on third sector organisations; and whether she plans to take steps with Cabinet colleagues to provide additional funding to charities to support them with these costs.

Answered by James Murray - Exchequer Secretary (HM Treasury)

The Government recognises the important role charities play in our society, and has made it a priority to develop a Civil Society Covenant recognising the sector as a trusted and independent partner.

Within the tax system, we provide support to charities through a range of reliefs and exemptions, including reliefs for charitable giving. The tax reliefs available to charities are a vital element in supporting charitable causes across the UK, and our tax regime for charities is among the most generous of anywhere in the world with more than £6 billion in charitable reliefs provided to charities, CASCs and their donors in 2023 to 2024. The biggest individual reliefs provided are Gift Aid at £1.6 billion and business rates relief at nearly £2.4 billion.

To repair the public finances and help raise the revenue required to increase funding for public services, the government has taken the difficult decision to increase employer National Insurance.

The Government recognises the need to protect the smallest businesses and charities, which is why we have more than doubled the Employment Allowance to £10,500, meaning more than half of employers with NICs liabilities either gain or see no change next year. Charities will still be able to claim employer NICs reliefs including those for under 21s and under 25 apprentices, where eligible.

The Government has committed to provide support for departments and other public sector employers for additional Employer NICs costs only. This is the usual approach the Government takes to supporting the public sector with additional Employer NICs costs, as was the case with the previous Government’s Health and Social Care Levy.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will take steps to help protect British businesses in (a) the hobby sector and (b) other sectors from (i) TEMU and (ii) other cheap import companies.

Answered by James Murray - Exchequer Secretary (HM Treasury)

Under the UK’s Low Value Imports Regime, consignments valued below £135 can be imported into the UK without incurring customs duty. This is a common provision in customs regimes around the world designed to avoid disproportionate burdens on low value trade. All overseas retailers that sell goods from abroad to UK consumers are subject to VAT at the same rates as domestic businesses. We keep the operation and impact of our policies relating to imports under review. The Government is committed to working in partnership with businesses to deliver sustained economic growth.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to paragraph 2.44 of the Autumn Budget 2024, published on 30 October 2024, HC295, what the (a) territorial extent and (b) timetable is for the consultation on encouraging small brewers to retain and expand their access to UK pubs.

Answered by James Murray - Exchequer Secretary (HM Treasury)

The government wants to work with the hospitality industry, including the pub sector, to identify the barriers to small brewers accessing their local markets – particularly where there is consumer demand, for example in tourist areas – and to look at options for overcoming those barriers.

The government will set out further details of any consultation in due course, as well as the territorial extend of any measures.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what information her Department holds on the number and proportion of businesses that do not accept cash; and if she will make an assessment of the potential merits of taking steps to require all businesses to accept cash.

Answered by Tulip Siddiq - Economic Secretary (HM Treasury)

The Government recognises the vital role cash plays as means of payment for essential goods and services and to the wider economy, and welcomes the recent announcement of the Treasury Select Committee’s inquiry into cash acceptance.

There is no legal requirement for businesses to accept specific forms of payment. It is for each business to decide on the forms of payment it chooses to accept, based on a variety of factors, including cost and customer preferences. Research published by the Financial Conduct Authority in 2020 found that 98 per cent of small businesses surveyed would never turn customers away if they needed to pay in cash.

The Financial Conduct Authority also recently assumed regulatory responsibility for protecting access to cash. These rules will support business’ ability to continue to accept cash by ensuring they have reasonable access to cash deposit facilities.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many high-street branches of (a) banks and (b) building societies have closed in North Warwickshire and Bedworth constituency since 2010.

Answered by Tulip Siddiq - Economic Secretary (HM Treasury)

The Government does not hold this information. However, the consumer group Which? finds that the North Warwickshire and Bedworth constituency has lost 71.4% of its branch network since 2015 and has four bank branches remaining.

The Government understands the impact of bank branch closures on communities and the importance of face-to-face banking. This is why the Government is working closely with industry to roll out 350 banking hubs across the UK. The UK banking sector has committed to deliver these hubs by the end of this parliament. These hubs will provide small businesses and individuals who need face-to-face support with critical cash and in-person banking services. Over 80 banking hubs are already open and Cash Access UK, who oversee banking hub rollout, expect 100 hubs to be open by Christmas.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many cases of mis-sold Equity Release schemes have been referred to the Financial Ombudsmen in the last two years.

Answered by Tulip Siddiq - Economic Secretary (HM Treasury)

This is a matter for the Financial Ombudsman Service (FOS), which is an independent, non-governmental body.

The FOS will respond to the Honourable Member by letter, and a copy of the letter will be placed in the Library of the House of Commons.

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Question to the Department for Science, Innovation & Technology:

To ask the Secretary of State for Science, Innovation and Technology, whether he has had recent discussions with the Office for Budget Responsibility on accounting for public sector funding for research and development in fiscal forecasts.

Answered by Feryal Clark - Parliamentary Under Secretary of State (Department for Science, Innovation and Technology)

Engagement with the Office for Budget Responsibility is led by HM Treasury. The Department engages with HM Treasury on a regular basis to discuss a wide number of topics.

Question to the Department for Education:

To ask the Secretary of State for Education, whether she has made an assessment of the potential impact of VAT on private schools on children with special educational needs in Scotland.

Answered by Stephen Morgan - Parliamentary Under-Secretary (Department for Education)

Education is a devolved matter, and the response outlines the information for England only.

HM Treasury (HMT) is responsible for UK wide VAT policy. HMT has published its assessment of the impacts of removing the VAT exemption that applied to private school fees. This assessment also considers impacts on Scotland and can be found here: https://www.gov.uk/government/publications/vat-on-private-school-fees/applying-vat-to-private-school-fees#summary-of-impacts.

While VAT is a reserved tax and the VAT policy will apply across the UK, education policy is devolved. The Scottish government will be able to provide further details of special educational needs support available to pupils in Scotland.

Question to the Department for Education:

To ask the Secretary of State for Education, what discussions she has had with the Office of Budget Responsibility on increasing (a) university tuition fees and (b) maximum maintenance loan levels.

Answered by Janet Daby - Parliamentary Under-Secretary (Department for Education)

The department publishes forecasts annually for higher education and further education student loans in England. The published forecasts include assumptions that fee caps and maintenance loans will increase annually by RPI All Items Index Excl Mortgage Interest (RPIX). These assumptions are agreed with a range of stakeholders, including HM Treasury (HMT), the Office for Budget Responsibility (OBR) and the National Audit Office. These forecasts are available here: https://explore-education-statistics.service.gov.uk/find-statistics/student-loan-forecasts-for-england.

These assumptions in the baseline forecast mean the policy to apply inflationary increases to fee caps and maintenance loans in the 2025/26 academic year is equivalent to the baseline forecast, so there is no additional cost on either public sector net debt or financial liabilities when compared to the published figures, which are included in departmental accounts and provided to HMT.

Any increase to loan amounts, whether on maintenance or fee loans, compared to the baseline would increase public sector net debt (PSND) and public sector net financial liabilities (PSNFL). Student loans affect PSND by changing the government’s cash balance. The change in PSND is calculated as outlay (payments to students and providers) minus repayments. PSNFL includes the portion of student loans expected to be repaid and is calculated as PSND minus the modified loan balance. The annual increase in net debt would be equal to the increased cashflow, so the same as the increase in outlay in the near future.

In the context of student loans, public sector net financial liabilities are most affected in the short term by the proportion of the additional outlay the department forecasts will eventually be written off. As such, the impact of increased loan amounts would be smaller on net financial liabilities than on net debt.

The OBR was created in 2010 to provide independent and authoritative analysis of the UK’s public finances. The OBR’s approach to scrutinising each measure on HMT’s scorecard and incorporating these into its forecast is set out in its ‘Briefing paper No.6: Policy costings and our forecast’, which is available here: https://obr.uk/docs/dlm_uploads/27814-BriefingPaperNo_6.pdf.

Inflationary increases to fee caps and maintenance loans are already included in the baseline forecast provided to the OBR, so no policy costing was necessary in this case, and my right hon. Friend, the Secretary of State for Education, has had no discussions with the OBR on this matter.

Question to the Department for Education:

To ask the Secretary of State for Education, what assessment she has made of the potential impact of increasing the maximum level of maintenance loan that students can take out on public sector net (a) debt and (b) financial liabilities.

Answered by Janet Daby - Parliamentary Under-Secretary (Department for Education)

The department publishes forecasts annually for higher education and further education student loans in England. The published forecasts include assumptions that fee caps and maintenance loans will increase annually by RPI All Items Index Excl Mortgage Interest (RPIX). These assumptions are agreed with a range of stakeholders, including HM Treasury (HMT), the Office for Budget Responsibility (OBR) and the National Audit Office. These forecasts are available here: https://explore-education-statistics.service.gov.uk/find-statistics/student-loan-forecasts-for-england.

These assumptions in the baseline forecast mean the policy to apply inflationary increases to fee caps and maintenance loans in the 2025/26 academic year is equivalent to the baseline forecast, so there is no additional cost on either public sector net debt or financial liabilities when compared to the published figures, which are included in departmental accounts and provided to HMT.

Any increase to loan amounts, whether on maintenance or fee loans, compared to the baseline would increase public sector net debt (PSND) and public sector net financial liabilities (PSNFL). Student loans affect PSND by changing the government’s cash balance. The change in PSND is calculated as outlay (payments to students and providers) minus repayments. PSNFL includes the portion of student loans expected to be repaid and is calculated as PSND minus the modified loan balance. The annual increase in net debt would be equal to the increased cashflow, so the same as the increase in outlay in the near future.

In the context of student loans, public sector net financial liabilities are most affected in the short term by the proportion of the additional outlay the department forecasts will eventually be written off. As such, the impact of increased loan amounts would be smaller on net financial liabilities than on net debt.

The OBR was created in 2010 to provide independent and authoritative analysis of the UK’s public finances. The OBR’s approach to scrutinising each measure on HMT’s scorecard and incorporating these into its forecast is set out in its ‘Briefing paper No.6: Policy costings and our forecast’, which is available here: https://obr.uk/docs/dlm_uploads/27814-BriefingPaperNo_6.pdf.

Inflationary increases to fee caps and maintenance loans are already included in the baseline forecast provided to the OBR, so no policy costing was necessary in this case, and my right hon. Friend, the Secretary of State for Education, has had no discussions with the OBR on this matter.

Question to the Department for Education:

To ask the Secretary of State for Education, what assessment she has made of the potential impact of an increase in university tuition fees have on public sector net (a) debt and (b) financial liabilities.

Answered by Janet Daby - Parliamentary Under-Secretary (Department for Education)

The department publishes forecasts annually for higher education and further education student loans in England. The published forecasts include assumptions that fee caps and maintenance loans will increase annually by RPI All Items Index Excl Mortgage Interest (RPIX). These assumptions are agreed with a range of stakeholders, including HM Treasury (HMT), the Office for Budget Responsibility (OBR) and the National Audit Office. These forecasts are available here: https://explore-education-statistics.service.gov.uk/find-statistics/student-loan-forecasts-for-england.

These assumptions in the baseline forecast mean the policy to apply inflationary increases to fee caps and maintenance loans in the 2025/26 academic year is equivalent to the baseline forecast, so there is no additional cost on either public sector net debt or financial liabilities when compared to the published figures, which are included in departmental accounts and provided to HMT.

Any increase to loan amounts, whether on maintenance or fee loans, compared to the baseline would increase public sector net debt (PSND) and public sector net financial liabilities (PSNFL). Student loans affect PSND by changing the government’s cash balance. The change in PSND is calculated as outlay (payments to students and providers) minus repayments. PSNFL includes the portion of student loans expected to be repaid and is calculated as PSND minus the modified loan balance. The annual increase in net debt would be equal to the increased cashflow, so the same as the increase in outlay in the near future.

In the context of student loans, public sector net financial liabilities are most affected in the short term by the proportion of the additional outlay the department forecasts will eventually be written off. As such, the impact of increased loan amounts would be smaller on net financial liabilities than on net debt.

The OBR was created in 2010 to provide independent and authoritative analysis of the UK’s public finances. The OBR’s approach to scrutinising each measure on HMT’s scorecard and incorporating these into its forecast is set out in its ‘Briefing paper No.6: Policy costings and our forecast’, which is available here: https://obr.uk/docs/dlm_uploads/27814-BriefingPaperNo_6.pdf.

Inflationary increases to fee caps and maintenance loans are already included in the baseline forecast provided to the OBR, so no policy costing was necessary in this case, and my right hon. Friend, the Secretary of State for Education, has had no discussions with the OBR on this matter.

Question to the Scotland Office:

To ask the Secretary of State for Scotland, what assessment he has made of the potential impact of (a) increases to the Energy Profits Levy and (b) the abolition of the investment allowance on north east Scotland.

Answered by Ian Murray - Secretary of State for Scotland

The UK Government recognises that oil and gas will continue to have a role in the UK’s energy mix for decades to come and is committed to managing the energy transition in a way that supports jobs in existing and future industries. But we require the sector to contribute to the ambition to make the UK a clean energy superpower.

At Autumn Budget 2024, the government confirmed that from 1 November 2024, the Energy Profits Levy (EPL) rate would increase by 3 percentage points to 38%, the EPL investment allowance would be abolished and the EPL decarbonisation allowance rate would be adjusted to 66%. The government also confirmed an extension to the period the levy applies from 31 March 2029 until 31 March 2030. To support jobs in future and existing industries, the government decided to make no additional changes to the availability of capital allowances in the EPL.

The government has carefully considered the impact of the removal of the EPL’s investment allowance. HM Treasury publishes impacts in summary form for tax measures in tax information and impact notes (TIINs) alongside the Finance Bill. The summary of impacts from these changes to the EPL can be found here: https://www.gov.uk/government/publications/energy-profits-levy-reforms-2024

Question to the Scotland Office:

To ask the Secretary of State for Scotland, what assessment he has made of the potential impact of proposed increases to the Energy Profits Levy on future employment levels in Scotland.

Answered by Ian Murray - Secretary of State for Scotland

The UK Government recognises that oil and gas will continue to have a role in the UK’s energy mix for decades to come and is committed to managing the energy transition in a way that supports jobs in existing and future industries. But we require the sector to contribute to the ambition to make the UK a clean energy superpower.

At Autumn Budget 2024, the government confirmed that from 1 November 2024, the Energy Profits Levy (EPL) rate would increase by 3 percentage points to 38%, the EPL investment allowance would be abolished and the EPL decarbonisation allowance rate would be adjusted to 66%. The government also confirmed an extension to the period the levy applies from 31 March 2029 until 31 March 2030. To support jobs and provide certainty, the government decided to make no additional changes to the availability of capital allowances in the EPL.

The government has carefully considered the impact of the removal of the EPL’s investment allowance. HM Treasury publishes impacts in summary form for tax measures in tax information and impact notes (TIINs) alongside the Finance Bill. The summary of impacts from these changes to the EPL can be found here: https://www.gov.uk/government/publications/energy-profits-levy-reforms-2024

Question to the Scotland Office:

To ask the Secretary of State for Scotland, what assessment he has made of the potential impact of (a) increases to the Energy Profits Levy and (b) the abolition of the investment allowance on future trends of private investment in north east Scotland.

Answered by Ian Murray - Secretary of State for Scotland

At Autumn Budget 2024, the government confirmed that from 1 November 2024, the Energy Profits Levy (EPL) rate would increase by 3 percentage points to 38%, the EPL investment allowance would be abolished and the EPL decarbonisation allowance rate would be adjusted to 66%. The government also confirmed an extension to the period the levy applies from 31 March 2029 until 31 March 2030. To support investment and jobs in current and future industries, the government decided to make no additional changes to the availability of capital allowances in the EPL.

The government has carefully considered the impact of the removal of the EPL’s investment allowance. HM Treasury publishes impacts in summary form for tax measures in tax information and impact notes (TIINs) alongside the Finance Bill. The summary of impacts from these changes to the EPL can be found here: https://www.gov.uk/government/publications/energy-profits-levy-reforms-2024

The UK Government recognises that oil and gas will continue to have a role in the UK’s energy mix for decades to come. Nonetheless, public and private investment must be driven towards cleaner energy, including in the north east of Scotland. Money raised from changes to the Energy Profits Levy will be used to support the transition to clean energy, enhance energy security and provide sustainable jobs for the future. 

Question to the Department for Digital, Culture, Media & Sport:

To ask the Secretary of State for Culture, Media and Sport, what is the cost of the Listed Places of Worship Grant Scheme; and when she plans to make a decision on the renewal of that scheme.

Answered by Chris Bryant - Minister of State (Department for Culture, Media and Sport)

The Listed Places of Worship Grant Scheme providing grants towards Vat paid on reports and maintenance is a demand-led programme and operates with a total budget of up to £42m per year, funded jointly by DCMS and HMT reserve. In the financial year 23/24 a total of £29,161,870 was granted to listed places of worship.

Departmental settlements have been set following the Budget announcement on October 30. Individual programmes, such as the Listed Places of Worship Grant Scheme, will now be assessed during the departmental Business Planning process.

Question to the Cabinet Office:

To ask the Minister for the Cabinet Office, how much funding the Government has allocated for spending on advertising (a) in total and (b) by Department over the next Parliament.

Answered by Georgia Gould - Parliamentary Secretary (Cabinet Office)

The Cabinet Office operates spend control on behalf of HMT on an annual basis. During this process departments and ALBs submit an overview of any spend (including marketing and advertising) planned for the next financial year.

Historical data on advertising spend is listed by department on the Government efficiency, transparency and accountability page on GOV.uk.

Question to the Cabinet Office:

To ask the Minister for the Cabinet Office, how much funding the Government allocated to spend on advertising in each year since 2015, broken down by Department.

Answered by Georgia Gould - Parliamentary Secretary (Cabinet Office)

The Cabinet Office operates spend control on behalf of HMT on an annual basis. During this process departments and ALBs submit an overview of any spend (including marketing and advertising) planned for the next financial year.

Historical data on advertising spend is listed by department on the Government efficiency, transparency and accountability page on GOV.uk.

Question to the Cabinet Office:

To ask the Minister for the Cabinet Office, with reference to the Answer of 2 February 2024 to Question 11521 on Government Departments: Sick Leave, if he will make an estimate of the number of staff days lost to long term sick absences in each Department in 2023.

Answered by Georgia Gould - Parliamentary Secretary (Cabinet Office)

The table below provides the estimates requested, number of long term sick days lost per department, along with our preferred measure, Average Working Days Lost (AWDL) per staff year which accounts for workforce size and composition. Data is provided for the main Ministerial Departments consistent with the answer of 2 February 2024 to Question 11521.

Long term sickness absence by Main Department, days lost and average working days lost per staff year, 2023

Question to the Cabinet Office:

To ask His Majesty's Government, further to the Autumn Budget 2024 (HC 295), what specific measures they will undertake to achieve the £85 million of savings on communication spending, as announced in the Autumn Budget.

Answered by Baroness Twycross - Baroness in Waiting (HM Household) (Whip)

The Government Communication Service recently concluded a review of all planned major government campaigns and this will deliver these immediate savings to support HM Treasury efficiencies.

Question to the Department of Health and Social Care:

To ask the Secretary of State for Health and Social Care, with reference to the £10 million allocated to the MHRA in March 2023, what progress has been made on accelerating routes for bringing innovative medical products developed onto the market.

Answered by Karin Smyth - Minister of State (Department of Health and Social Care)

The Medicines and Healthcare products Regulatory Agency (MHRA) greatly welcomed the £10 million of funding announced by HM Treasury in March 2023, which has enabled the MHRA to make progress on the Innovative Licensing and Access Pathway (ILAP).

The ILAP harnesses the collective expertise of the regulatory and health technology assessment systems and National Health Service bodies, with the aim of supporting medicines from an early stage through to patient access more quickly. Since its launch in 2021, 166 Innovation Passports have been awarded.

The United Kingdom’s life sciences ecosystem within which the ILAP sits has evolved, with new regulatory initiatives such as the international recognition procedure. On Wednesday 6 November 2024, the ILAP partner organisations published a statement of policy intent on the relaunch of the ILAP. The new ILAP will continue to target timely patient benefit, take forward lessons learnt from the ILAP to date, and respond to the needs of our fast-paced life sciences sector by providing a more compelling offer of support to the medicine developer. The new ILAP will open to applications in March 2025, with full details of the pathway to be published in January 2025.

Question to the Department of Health and Social Care:

To ask His Majesty's Government whether any of the £22.6 billion allocated to the NHS for day-to-day spending in the Autumn Budget had already been allocated to NHS budgets before the announcement, and if so, how much.

Answered by Baroness Merron - Parliamentary Under-Secretary (Department of Health and Social Care)

As advised by HM Treasury's 2024 Autumn Budget, the health and social care budget will grow by £12.5 billion in 2024/25 and by £22.6 billion in 2025/26, compared to 2023/24. £7.6 billion of the 2024/25 growth was confirmed in 2024/25 Main Estimates in July 2024. This is the first time a budget for 2025/26 has been agreed with HM Treasury.

Question to the Ministry of Justice:

To ask the Secretary of State for Justice, if she will make it her policy that contracts for the provision of prison education should include requirements to implement the new fair deal policy for pensions for affected staff.

Answered by Nicholas Dakin - Government Whip, Lord Commissioner of HM Treasury

The guidance on the New Fair Deal is currently being reviewed by HM Treasury. The impact of this review is explained in the Invitations to Tender for the current procurement for prisoner education services. Further information can be found using the following links: Prisoner Education Services Panel (Inc. Core Education) - Find a Tender (find-tender.service.gov.uk) and Procurement for the Provision of Prisoner Education Services (Careers Information, Advice and Guidance (CIAG)) - Find a Tender.

Relevant Treasury guidance will be followed in the delivery of prison education, including any updates on the application of New Fair Deal pensions policy. If New Fair Deal is extended to apply to further education colleges, this will apply to further education college staff working in prisons.

Question to the Ministry of Justice:

To ask the Secretary of State for Justice, whether she plans to implement the new fair deal policy for pensions for prison education staff employed by further education colleges.

Answered by Nicholas Dakin - Government Whip, Lord Commissioner of HM Treasury

The guidance on the New Fair Deal is currently being reviewed by HM Treasury. The impact of this review is explained in the Invitations to Tender for the current procurement for prisoner education services. Further information can be found using the following links: Prisoner Education Services Panel (Inc. Core Education) - Find a Tender (find-tender.service.gov.uk) and Procurement for the Provision of Prisoner Education Services (Careers Information, Advice and Guidance (CIAG)) - Find a Tender.

Relevant Treasury guidance will be followed in the delivery of prison education, including any updates on the application of New Fair Deal pensions policy. If New Fair Deal is extended to apply to further education colleges, this will apply to further education college staff working in prisons.

Question to the Cabinet Office:

To ask the Minister for the Cabinet Office, pursuant to the Answer of 16 September 2024 to Question 4695 on Government Communication Service, whether the Government plans to reduce spending on official photographers in order to meet the savings on communications listed in Table 2 of HM Treasury's publication entitled Fixing the foundations: public spending audit 2024-25, CP 1133, published in July 2024.

Answered by Georgia Gould - Parliamentary Secretary (Cabinet Office)

The referenced savings from the ‘Fixing the foundations’ document relates to spend on communications and marketing campaign activity. The review has concluded and it will deliver immediate savings to support HM Treasury efficiencies.

Question to the Department for Education:

To ask the Secretary of State for Education, what assessment she has made of the potential impact of changes to employer national insurance contributions on SEND cost pressures.

Answered by Catherine McKinnell - Minister of State (Education)

At Budget, HM Treasury confirmed that all public sector organisations will be funded for the increase in employer contributions to national insurance in 2025/26. This will include funding for schools.

The department anticipates providing this funding to schools, including with regard to special educational needs and disabilities, funding for special schools, and alternative provision. This will be through an additional grant in 2025/26. The department will provide more information on this, including funding rates and allocations, as soon as practicable.

Question to the Department for Education:

To ask the Secretary of State for Education, what assessment she has made of the potential impact of changes to employer national insurance contributions on each sector for which her Department has responsibility.

Answered by Janet Daby - Parliamentary Under-Secretary (Department for Education)

My right hon. Friend, the Chancellor of the Exchequer, made an announcement at Budget on 30 October 2024 setting out changes to Employer National Insurance Contributions policy. Alongside this, she has decided to provide funding to the public sector to support them with the additional associated cost.

Given the impacts of this policy change will need to be worked through in further detail, this additional support is not reflected in departmental spending review settlements immediately.

HM Treasury will confirm funding allocations by department as part of setting baselines and planning assumptions for phase 2 of the spending review.

Question to the Cabinet Office:

To ask the Minister for the Cabinet Office, pursuant to the Answer of 10 October 2024 to Question 7568 on Civil Service: Productivity, what metrics his Department uses to assess productivity in the (a) Civil Service and (b) wider public sector.

Answered by Georgia Gould - Parliamentary Secretary (Cabinet Office)

Over the coming months the Cabinet Office and HM Treasury will continue to work with departments to improve productivity and efficiency both in the public sector and in the Civil Service. More detail on this work will be provided at the next multi-year Spending Review, due to conclude in Spring 2025. The Government is also developing a strategic plan for a more efficient and effective civil service, including bold options to improve skills, harness digital technology and drive better outcomes for public services.

The Office for National Statistics (ONS) publishes quarterly and annual estimates for public service productivity. To further improve this world leading measure the ONS is undertaking a review of public service productivity, partnering with government departments, academics and expert users to help develop and improve methodology and data sources.

Question to the Department for Digital, Culture, Media & Sport:

To ask His Majesty's Government what assessment they have made of concerns regarding gambling behaviour associated with investment apps.

Answered by Baroness Twycross - Baroness in Waiting (HM Household) (Whip)

Investment apps typically fall under the framework of financial services regulation, rather than gambling regulation, and would not typically be considered as offering a form of gambling. Within the framework of financial services regulation, HM Treasury is responsible for setting the overall legal framework and the Financial Conduct Authority (FCA) is responsible for regulating and supervising the financial services industry. One of the FCA’s primary operational objectives is to secure an appropriate degree of protection for consumers.

The FCA is empowered by legislation to make rules as it considers necessary or expedient to advance its objectives and in 2022, it published research raising concerns about design features in trading apps, including those with game-like elements, and warned stock trading app operators to review their design features. The research noted that some customers appeared to exhibit behaviours similar to harmful gambling. Under the FCA’s Consumer Duty trading apps are explicitly required to pay attention to the needs of customers who may be vulnerable. The Duty also contains an expectation that firms avoid designing features which exploit the behavioural biases of consumers and requires product manufacturers to undertake appropriate testing of their products. In June 2024, the FCA noted that it was keeping trading apps under review over concerns about gamification.

Within the framework of gambling regulation, we are aware of an increase in the number of novel products which blur the line between gambling and other markets such as financial investment. The Gambling Commission has enhanced its licensing approach to novel products and in 2021 strengthened its Memorandum of Understanding with the FCA to ensure effective cooperation. The Gambling Commission has made clear that it will not normally grant a licence to products that use language usually associated with investments or financial products.

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Question

To ask the Scottish Government, in light of the Minister for Public Finance's reported statement on BBC Scotland's The Sunday Show on 3 November 2024 that the Barnett consequential funding from the recent UK Budget is actually worth an extra £300 million for the 2025-26 Scottish Budget, what calculations it made for the minister to arrive at this conclusion.

Answered by McKee, Ivan - Minister for Public Finance

The total Resource (RDEL) Block Grant funding received by the Scottish Government (SG) in 2024-25 is currently £39.8 billion. For 2025-26 the Spending Review confirms a resource block grant of £41.1 billion, £1.3 billion higher than 2024-25.

The following table shows the real terms calculations.