Question to the HM Treasury:

To ask His Majesty's Government what assumptions they have made in their budget estimates for additional resources gained from the recovery of unpaid tax.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

The Government expects an additional £6.3 billion per year to be gained by 2029-30 from the measures announced as part of the Budget in October 2024 and Spring Statement 2025. These estimates have been certified by the independent Office for Budget Responsibility.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to paragraph 3.2 of the Office for Budget Responsibility's Economic and Fiscal Outlook, published on 26 March 2025, how the policies scored at the Spring Statement differ from the policies announced by the Secretary of State for Work and Pensions on 18 March 2025; and for what reason these policies were changed.

Answered by Darren Jones - Chief Secretary to the Treasury

In response to feedback from the Office for Budget Responsibility, the government made amendments to the policy parameters of two measures. Firstly, the Universal Credit standard allowance will reach £106 per week in 2029-30, an increase above inflation. This differs to the level of £107 per week in 2029-30, which was the latest policy assumption at the time of the statement to the House delivered by the Secretary of State for Work and Pensions on 18 March 2025. Secondly, the government will freeze the reduced Universal Credit health element level for new claimants, in line with our objectives to rebalance the system, rather than uprating it by Consumer Price Index inflation, which was the policy assumption at the time of the Secretary of State for Work and Pensions’s statement to the House on 18 March 2025.

These updates were made after statement, once the Office for Budget Responsibility had given its final assessment of the costings and behavioural assumptions associated with the measures. The adjustments we have made ensure we continue to strike the right balance between setting strong work incentives and fiscal sustainability. This package remains consistent with the government’s Green Paper and the statement to the House made by the Secretary of State for Work and Pensions on 18 March 2025.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of increases in employers National Insurance Contributions on levels of employment.

Answered by James Murray - Exchequer Secretary (HM Treasury)

The Office for Budget Responsibility published the Economic and Fiscal Outlook (EFO) in March 2025, which sets out a detailed forecast of the economy and public finances, including their forecast on levels of employment https://obr.uk/efo/economic-and-fiscal-outlook-march-2025/#:~:text=Real%20earnings%20grow%20by%201.4,%2D26%20to%202029%2D30.

Question to the HM Treasury:

To ask His Majesty's Government what are the Barnett consequentials for Northern Ireland following its agreement of a new funding package for community pharmacies in England.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

The Barnett formula applies to all increases or decreases to UK Government Departmental Expenditure Limits (DEL). As the Community Pharmacy Contract is being funded from within existing Department for Health and Social Care’s budgets, there will be no additional Barnett consequentials for the devolved governments. The Barnett formula has already been applied to funding previously allocated at the Budget in October 2024 and Phase 1 of Spending Review 2025 for 2025-26.

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, and the next version of the Block Grant Transparency will be published in due course.

The Northern Ireland Executive’s 2025-26 Spending Review settlement is the largest settlement in real terms of any since devolution and ensures that the Northern Ireland Executive continues to receive over 24% more per person than equivalent UK Government spending in the rest of the UK, including the 2024 restoration financial package.

Question to the HM Treasury:

To ask His Majesty's Government what additional staff and funding they have provided to allow HMRC to pursue unpaid tax.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

As announced by the Chancellor in July 2024 (and confirmed in the Budget in October 2024) £1.4 billion of funding will be provided to HMRC over the next five years to recruit an additional 5,000 HMRC compliance staff, raising £2.7 billion per year in additional revenue by 2029-30.

In addition, the Government confirmed at the Budget in October 2024 that £262 million will be invested over the next five years, to fund 1,800 HMRC debt management staff, raising £2 billion per year in additional revenue by 2029-30. Further investment of £272m to modernise HMRC’s IT and data systems and increase tax receipts as a result, is expected to raise additional revenue of £700m per year by 2029-30.

As part of the Spring Statement 2025_, a package of measures to help further close the tax gap and raise over £800 million in additional gross tax revenue per year by 2029-30 was announced._. Specifically, investment of £100m in 500 additional HMRC compliance staff and £114m in 600 additional HMRC debt management staff, as well as £87m to increase collection of overdue tax debt using Debt Collection Agencies acting on HMRC’s behalf.

Question to the HM Treasury:

To ask His Majesty's Government whether fiscal rules or defence priorities determined that more than 90 per cent of the expenditure transferred to defence from overseas development assistance is allocated to capital expenditure; and how this allocation correlates to the 35 per cent of defence expenditure currently allocated to capital spending.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

The Chancellor’s Spring Statement document, published on 26 March, set out the Resource DEL and Capital DEL uplifts to defence spending over the scorecard period.

A greater proportion of the uplift will be Capital DEL funding. This reflects the needs of defence, and will enable the accelerated adoption of cutting-edge capabilities, and rebuild stockpiles, munitions, and other essentials depleted after a period focussed on international terrorism and global crises. This Capital DEL focus also supports the Chancellor’s mission to boost growth, enabling greater spending on novel and innovative technologies.

The allocation of this uplift and the MOD budget will be confirmed as part of the Spending Review 2025, which will conclude on 11 June 2025.

Question to the HM Treasury:

To ask His Majesty's Government how much of the funds transferred from overseas development assistance expenditure to defence may be used by the armed forces on revenue expenditure rather than capital expenditure, in (1) real terms, and (2) as a percentage; and whether this was discussed with Service Chiefs in advance.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

The Prime Minister announced on 25 February 2025 that NATO qualifying defence spending would increase to 2.5% GDP in 2027-28. This would be fully funded by a reduction in ODA spending from 0.5% to 0.3% GNI.

The Spring Statement document, published on 26 March, set out the Resource DEL and Capital DEL uplifts to defence spending over the scorecard period.

The proportion of this uplift that will be allocated to the MOD budget is to be determined as part of the Spending Review 2025, which will conclude on 11 June 2025.

The Defence Secretary will continue to work with the Service Chiefs in the usual way.

Question to the HM Treasury:

To ask His Majesty's Government what the Barnett consequentials are for Northern Ireland arising from the £1 billion support package announced for employment, health and skills for the disabled and those with long-term medical conditions.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

The Barnett formula is applied when UK Government departmental budgets change, not when additional funding is announced. The Barnett consequentials from the £1 billion employment support package will be confirmed at Phase 2 of the Spending Review 2025.

The Northern Ireland Executive is receiving £18.2 billion in 2025-26, including an additional £1.5 billion through the operation of the Barnett formula. This is the largest spending review settlement in real terms since devolution and ensures that the Northern Ireland Executive continues to receive over 24% more per person than equivalent UK Government spending in the rest of the UK, including the 2024 restoration financial package.

Question to the HM Treasury:

To ask His Majesty's Government which piece of legislation originally granted exemptions to the Duchy of Cornwall from paying corporation tax and capital gains tax; and what is the monetary value of these exemptions for the last 10 years.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

The Duchy of Cornwall is not liable to pay corporation tax as it is a Crown body subject to Crown exemption. This is a matter of common law.

The Prince of Wales receives the annual income generated by the Duchy of Cornwall, but is not entitled to the capital of the Duchy. While the Crown exemption applies to income received from the Duchy, the Prince of Wales pays tax voluntarily on his income received from the Duchy of Cornwall to the extent that is not used to meet official expenditure. The Prince of Wales is otherwise subject to taxation in the normal way. These arrangements are set out in The Memorandum of Understanding on Royal Taxation, which is available at www.gov.uk/government/publications/memorandum-of-understanding-on-royal-taxation-2023

Question to the HM Treasury:

To ask His Majesty's Government how many applications they have received to the Duty Reimbursement Scheme in each year since the scheme was set up, and how much has been reimbursed in each year.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

The Duty Reimbursement Scheme (DRS) has been operational since 30 June 2023, allowing businesses who move goods into Northern Ireland to reclaim or remit duty provided that the goods can be shown not to have subsequently entered the EU.

As of 3 April 2025, 1407 claims have been submitted under the DRS.

Businesses also have a three-year window from the date they were notified of the duty being owed to make a claim under the DRS.

HMRC has published extensive guidance and will continue to support businesses to use the scheme effectively, as well as other schemes like the Customs Duty Waiver Scheme.

Question to the HM Treasury:

To ask His Majesty's Government, following the publication on 19 February of Current PFI and PF2 projects as at 31 March 2024, why data for 273 projects does not include one or more of (1) the date of the Official Journal of the European Union, (2) the date of preferred bidder and (3) the date of financial close.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

For the 273 projects lacking information on (1) the date of the Official Journal of the European Union, (2) the date of preferred bidder, and (3) the date of financial close, this is because the relevant data has not been provided to His Majesty's Government by the responsible department or contracting authority. The data published on 19 February regarding Current PFI and PF2 projects as of 31 March 2024 is not audited by His Majesty's Treasury or the Infrastructure and Projects Authority (now NISTA, the National Infrastructure and Service Transformation Authority, as of 1 April). NISTA continues to collaborate with departments to enhance the quality and reliability of the data.

Question to the HM Treasury:

To ask His Majesty's Government, following the publication on 21 January of the State of digital government review, whether the estimated £45 billion in annual savings and productivity benefits from full digitisation of public sector services was included in the scoring of (1) the Spring Statement 2025, or (2) the Economic and Fiscal Outlook published in March by the Office for Budget Responsibility; and if not, whether they intend to revise fiscal projections to reflect those savings.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

The figure of £45 billion in annual savings and productivity gains represents the long-term potential benefits of the digital transformation of the public sector. The ‘Blueprint for modern digital government’ sets out the vision for modern digital government in the UK, and Spending Review 2025 will set out the next steps to reforming the public services. Judgements on the economic and fiscal impacts of government policy are for the independent Office for Budget Responsibility.

Question to the HM Treasury:

To ask His Majesty's Government how much uncollected tax they have written off in each of the past 10 years.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

HMRC revenue losses are made up of remissions and write-offs. Remissions are debts capable of recovery, but HMRC has decided not to pursue the liability on the grounds of value for money. Write-offs are debts that are considered to be irrecoverable because there is no practical means for pursuing the liability.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what steps she is taking to (a) reduce income inequality and (b) improve social mobility for people from lower-income backgrounds.

Answered by James Murray - Exchequer Secretary (HM Treasury)

Distributional analysis shows that the expected impacts of government decisions from Autumn Budget 2024 onwards are progressive and benefit households in the lowest income deciles the most, on average, as a percentage of income in 2028-29.

The Government is committed to making sure the wealthiest in our society pay their fair share of tax. That is why the Chancellor announced a series of reforms at Autumn Budget 2024 to help fix the public finances in as fair a way as possible. The increases in tax are concentrated on the highest income households. Overall, on average, all but the richest 10% of households will benefit from policy decisions in 2028-29.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 27 December 2024 to Question 20833 on 10 Downing Street: Art Works, whether she plans for the portrait of Queen Elizabeth I to be permanently installed in 11 Downing Street.

Answered by James Murray - Exchequer Secretary (HM Treasury)

The Government Art Collection is a working collection, used across government buildings in the UK and the global estate, which means that artworks may change their display location from time to time in response to new display steers and requests.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she has made a recent assessment of the international competitiveness of Air Passenger Duty rates.

Answered by James Murray - Exchequer Secretary (HM Treasury)

Air Passenger Duty (APD) applies to airlines and is the principal tax on the aviation sector. It is expected to raise £4.2 billion in 2024-25.

At Autumn Budget 2024, the Government announced APD rates for 2026-27, including a partial adjustment to help compensate for two recent years of inflation that was higher than expected. APD rates are set in advance using forecasts of inflation, and so with actual inflation being significantly greater than forecast in 2022 and 2023, APD rates fell in real terms.

The Government is clear that APD is an appropriate tax that ensures airlines make a fair contribution to the public finances, particularly given that tickets are VAT free and aviation fuel incurs no duty. Other countries also have different forms of aviation taxes.

The Government keeps all taxes under review.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate she has made of the cost to the public purse of reducing the headline rate of Digital Services Tax by the end of this Parliament.

Answered by James Murray - Exchequer Secretary (HM Treasury)

The Digital Services Tax (DST) is an interim tax measure to ensure that digital services providers pay UK tax on digital services that reflects the value they derive from UK users.

The UK remains committed to reaching a global solution on the taxation of the digital economy through Pillar 1 of the G20-OECD Inclusive Framework project. It is UK’s intention to repeal our Digital Services Tax (DST) when this international solution is in place.

The OBR’s latest Economic and Fiscal Outlook publication sets out forecasts of Digital Services Tax revenues.

Question to the HM Treasury:

To ask His Majesty's Government on which date each department submitted their final costings for new policy measures included in the Spring Statement 2025, and how many were submitted after the certification deadline set by the Office for Budget Responsibility.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

The OBR certification deadline refers to Policy Costing Notes. These documents outline the methodology used for costing policies. The OBR scrutinise them to determine that the costing is reasonable and central.

HM Treasury submitted notes for all policies to the OBR in advance of the certification deadline and an initial policy package was certified by the OBR.

The OBR noted in their March 2025 Economic and Fiscal Outlook that 'relatively small changes were made to the policy parameters of two welfare measures following the costings certification deadline', the changes to the Universal Credit Health Element, and the Universal Credit Standard Allowance.

The OBR did not certify the costings for the final policy design for these measures, although they noted that the relatively small size of the changes means they 'do not expect this will have a material impact on the costings'.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will hold discussions with Cabinet colleagues on the potential merits of including information on the Access to Work scheme in correspondence from HMRC to employers.

Answered by James Murray - Exchequer Secretary (HM Treasury)

We want to support more disabled people into work and to stay in work. In doing so, we need to get the balance right between supporting employers to understand and provide reasonable adjustments as part of their legal duties, and interventions that go beyond this to enable employment.

As announced in the Pathways to Work Green Paper, we are consulting on the future of the Access to Work scheme so that it better helps people to start and stay in work through reasonable adjustments and making use of assistive technology. The government will consider next steps on Access to Work following the consultation.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether the transitional relief scheme for the 2026 business rates revaluation will be financed by (a) direct funding, (b) downward phasing and (c) a higher multiplier.

Answered by James Murray - Exchequer Secretary (HM Treasury)

The Government is legally required to introduce transitional relief for ratepayers to support those seeing the biggest increases at revaluations.

The Non-Domestic Rating Act 2023 removed the requirement for transitional relief schemes to be self-funding.

Only once we understand the complete 2026 revaluation picture will the Government be in a position to make final decisions, at Autumn Budget 2025, on the transitional relief scheme

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of removing VAT from children's bikes on levels of take up of cycling among children and young people.

Answered by James Murray - Exchequer Secretary (HM Treasury)

VAT is a broad-based tax on consumption and the 20 per cent standard rate applies to most goods and services. Taxation is a vital source of revenue that helps to fund vital public services.

Evidence suggests that businesses only partially pass on any savings from lower VAT rates. In some cases, reliefs do not represent good value for money, as there is no guarantee that savings will be passed on to consumers.

The Government has no plans to remove VAT on children’s bikes.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what fiscal steps her Department is taking to support the growth of small and micro businesses in the hospitality sector.

Answered by James Murray - Exchequer Secretary (HM Treasury)

Small businesses are vital to our high streets and communities. The Government is committed to supporting the hospitality sector and we recognise the significant contribution they make to the UK economy.

The Government will introduce permanently lower tax rates for high street retail, hospitality, and leisure (RHL) properties, with rateable values below £500,000, from 2026-27. In the meantime, the Government has prevented RHL relief from ending in April 2025 by extending it for one year at 40 per cent up to a cash cap of £110,000 per business and frozen the small business multiplier.

The Government has protected the smallest businesses from the impact of the increase to employer National Insurance by increasing the Employment Allowance from £5,000 to £10,500, which means that 865,000 employers will pay no employer NICs at all next year.

The Government has committed £250m in 25-26 for the British Business Bank’s small business loans programmes, including Start Up Loans and the Growth Guarantee Scheme.

To drive further progress on our manifesto commitments, as part of the growth mission, the Government will bring forward a Small Business Strategy this year.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will make an assessment of the potential impact of business rates on the rate at which new (a) 5G and (b) 5GSA infrastructure is being rolled out.

Answered by James Murray - Exchequer Secretary (HM Treasury)

Digital infrastructure will play a key role in the Government’s forthcoming 10 Year Infrastructure Strategy, which will set out the long-term ambitions for rollout of 5G and Standalone 5G.

Eligible plant and machinery used on 5G are exempt from business rates from 1 April 2022 until 31 March 2035.

At Autumn Budget 2024, the Government published a Discussion Paper setting out priority areas for business rates reform and inviting industry to co-design a fairer business rates system. In summer, the Government will publish an interim report that sets out a clear direction of travel for the business rates system, with further policy detail to follow at Autumn Budget 2025.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she has made an estimate of the potential revenue raised by removing the 2 percent NI on earnings over the threshold and charging a flat rate of 8 percent.

Answered by James Murray - Exchequer Secretary (HM Treasury)

The impact of raising the additional rate of employee National Insurance Contributions (NICs) by 6 percentage points to 8 percent has not been directly evaluated.

The impact of a 1 percentage point increase in the additional rate of employee NICs has been published. HMRC regularly publish statistics relating to the direct effects of illustrative tax changes, including changes to NICs rates in section 9. The most recent version of this publication can be found on GOV.UK:

https://www.gov.uk/government/statistics/direct-effects-of-illustrative-tax-changes

Question to the HM Treasury:

To ask His Majesty's Government, further to the remarks by Lord Khan of Burnley on 1 April (HL Deb col 134) that clause 3 of the Non-Domestic Ratings (Multipliers and Private Schools) Bill provides powers to "exclude classes of hereditament from the higher multiplier", whether they will exclude those hereditaments that are publicly funded, including (1) hospitals, (2) police stations, and (3) educational buildings.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

To deliver our manifesto pledge, we intend to introduce permanently lower tax rates for high street retail, hospitality, and leisure (RHL) properties, with rateable values below £500,000, from 2026-27.

This tax cut must be sustainably funded, and so we intend to apply a higher rate from 2026-27 on the most valuable properties - those with a Rateable Value of £500,000 and above. These represent less than one per cent of all properties, but cover the majority of large distribution warehouses, including those used by online giants, so that they can help support the viability of high streets.

The Spring Statement confirmed the spending envelope for phase 2 of the spending review, which will deliver new mission-led, technology-enabled and reform-driven budgets for departments. We will consider the full range of priorities and pressures facing departments in the round, including any impact of the higher multiplier, when setting these budgets.

The rates for any new business rate multipliers will be set at Budget 2025 so that the Government can take into account the upcoming revaluation outcomes as well as the economic and fiscal context.

Question to the HM Treasury:

To ask His Majesty's Government what assessment they have made of the report by the Resolution Foundation titled Happy new tax year 2025 published on 3 April which indicates that household income will fall by £400.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

The Government’s Plan for Change outlines our goal to raise living standards across the United Kingdom. The measure of living standards used in the Government’s Plan for Change milestones is real household disposable income (RHDI) per person.

In the Office for Budget Responsibility (OBR) March 2025 forecast, RHDI per person is expected to rise over this parliament – twice as fast compared to the previous parliament, which was the worst on record for living standards growth.

The Resolution Foundation report uses an alternative measure of living standards, rather than the more widely used RHDI per person. This measure excludes some categories of income and some groups that would be included in living standards as measured by RHDI per person.

Question to the HM Treasury:

To ask His Majesty's Government, following the publication on 19 February of Current PFI and PF2 projects as at 31 March 2024, what assessment they have made of the total remaining public liability across all PFI contracts where (1) no equity holder is named, and (2) the special purpose vehicle is registered offshore.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

His Majesty’s Government is aware of a total of £5,242m of public liability across all PFI contracts represented by 33 projects, where the contracting authority has indicated they do not know who the equity holders are, and 44 projects, where the contracting authority has indicated they know who the equity holders are, but have not provided data to His Majesty’s Government. To our knowledge no Special Purpose Vehicles are registered off shore.

This information is provided by the central government departments and devolved administrations that have procured or sponsored projects and represents 98.7% of PFI projects on the portfolio provided a data return in 2024. With the eight projects that did not provide a return, the most recently available data from previous years is used.

Question to the HM Treasury:

To ask His Majesty's Government, following the publication on 19 February of Current PFI and PF2 projects as at 31 March 2024, what is the total value of all unitary charge payments made on projects with (1) no equity holders listed, and (2) equity holders listed as "not known", in 2023–24.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

The value of those charge payments where no equity holder is listed, where the contracting authority has indicated they do not know who the equity holders are, is £5,570m across 33 projects. Where the contracting authority has indicated they know who equity holders are but have not provided the information to His Majesty’s Government, thereby making it “not known”, represents £8,872m across 44 projects. Cumulatively both represent a total value of £14,442m for unitary charge payments made on projects.

Question to the HM Treasury:

To ask His Majesty's Government what assessment they have made of the impact of changes to employer National Insurance contributions on the construction sector.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

A Tax Information and Impact Note (TIIN) was published alongside the introduction of the Bill containing the changes to employer NICs. The TIIN sets out the impact of the policy on the exchequer, the economic impacts of the policy, and the impacts on individuals, businesses, and civil society organisations, as well as an overview of the equality impacts.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she will take steps to amend Gift Aid regulations to allow charitable (a) zoos and (b) aquariums to claim on the price of admission.

Answered by James Murray - Exchequer Secretary (HM Treasury)

The Government recognises the important work the charity sector does in the UK, which is why we currently provide tax reliefs to charities and their donors worth over £6 billion per year, including over £1.6 billion in Gift Aid.

Gift Aid is intended to be claimed only on freely given donations rather than on payments for goods or services such as admission fees. This is why charitable zoos or aquariums may not claim gift aid on the price of a single admission. However, they can claim gift aid on donations that go beyond the 'goods and services' element of a single admission and are given freely to support the charity's purpose. Such charities may claim Gift Aid on the sale of a ticket where either: the ticket gives the buyer access to view charity property (which by definition includes plants and animals) for a full year; or the buyer pays a freely given 10% Gift Aid ‘premium’ on top of the standard admission price.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will make an assessment of the potential impact of the Aggregates levy on the marine environment.

Answered by James Murray - Exchequer Secretary (HM Treasury)

Aggregates Levy is an environmental tax which aims to encourage the more efficient extraction and use of all aggregates. There are no current plans to undertake a specific assessment of its impact on the marine environment, but the government keeps all taxes under review.

Question to the HM Treasury:

To ask His Majesty's Government what plans they have to reduce VAT on reuse and repair practices.

Answered by Lord Livermore - Financial Secretary (HM Treasury)

VAT is a broad-based tax on consumption, and the 20 per cent standard rate applies to most goods and services. Tax breaks reduce the revenue available for vital public services and must represent value for money for the taxpayer.

One of the key considerations when assessing a new VAT relief is whether the cost saving is likely to be passed on to consumers. Evidence suggests that businesses only partially pass on any savings from lower VAT rates. The Government therefore has no plans to introduce a new VAT relief on reuse and repair practices.

The Government keeps all taxes under review.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether her Department has made an assessment of the potential impact of the proposed changes to agricultural property relief and business property relief on trends in levels of agricultural employment.

Answered by James Murray - Exchequer Secretary (HM Treasury)

The Government believes its reforms to agricultural property relief and business property relief from 6 April 2026 get the balance right between supporting farms and businesses, and fixing the public finances in a fair way. The reforms reduce the inheritance tax advantages available to owners of agricultural and business assets, but still mean those assets will be taxed at a much lower effective rate than most other assets. Despite a tough fiscal context, the Government will maintain very significant levels of relief from inheritance tax beyond what is available to others and compared to the position before 1992.

The reforms to agricultural property relief and business property relief are forecast to raise a combined £520 million in 2029-30. The independent Office for Budget Responsibility (OBR) certified this costing at Autumn Budget 2024 and it does not expect the reforms to have a significant macroeconomic impact. The OBR published information about the costing in the Economic and Fiscal Outlook on 30 October 2024. The OBR published more detail on the costings on 22 January 2025. This material is all available on the OBR’s website.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of the proposed changes to agricultural property relief and business property relief on trends in levels of tax revenues.

Answered by James Murray - Exchequer Secretary (HM Treasury)

The Government believes its reforms to agricultural property relief and business property relief from 6 April 2026 get the balance right between supporting farms and businesses, and fixing the public finances in a fair way. The reforms reduce the inheritance tax advantages available to owners of agricultural and business assets, but still mean those assets will be taxed at a much lower effective rate than most other assets. Despite a tough fiscal context, the Government will maintain very significant levels of relief from inheritance tax beyond what is available to others and compared to the position before 1992.

The reforms to agricultural property relief and business property relief are forecast to raise a combined £520 million in 2029-30. The independent Office for Budget Responsibility (OBR) certified this costing at Autumn Budget 2024 and it does not expect the reforms to have a significant macroeconomic impact. The OBR published information about the costing in the Economic and Fiscal Outlook on 30 October 2024. The OBR published more detail on the costings on 22 January 2025. This material is all available on the OBR’s website.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she has made an assessment of the potential impact of the proposed changes to agricultural property relief and business property relief on the trend in levels of economic growth

Answered by James Murray - Exchequer Secretary (HM Treasury)

The Government believes its reforms to agricultural property relief and business property relief from 6 April 2026 get the balance right between supporting farms and businesses, and fixing the public finances in a fair way. The reforms reduce the inheritance tax advantages available to owners of agricultural and business assets, but still mean those assets will be taxed at a much lower effective rate than most other assets. Despite a tough fiscal context, the Government will maintain very significant levels of relief from inheritance tax beyond what is available to others and compared to the position before 1992.

The reforms to agricultural property relief and business property relief are forecast to raise a combined £520 million in 2029-30. The independent Office for Budget Responsibility (OBR) certified this costing at Autumn Budget 2024 and it does not expect the reforms to have a significant macroeconomic impact. The OBR published information about the costing in the Economic and Fiscal Outlook on 30 October 2024. The OBR published more detail on the costings on 22 January 2025. This material is all available on the OBR’s website.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether (a) local authorities, (b) state schools, (c) universities and (d) NHS Trusts subject to the business rates surcharge for properties with a rateable value over £500,000 from April 2026 onwards will receive compensation for those business rates.

Answered by James Murray - Exchequer Secretary (HM Treasury)

We are creating a fairer business rates system that protects the high street, supports investment, and is fit for the 21st century.

To deliver our manifesto pledge, we intend to introduce permanently lower tax rates for retail, hospitality, and leisure (RHL) properties, from 2026-27.

This tax cut must be sustainably funded, and so from 2026-27 we intend to introduce a higher rate on those properties with Rateable Values of £500,000 and above. This will apply to the most valuable properties, including large distribution warehouses such as those used by online giants, so that they can help support the viability of high streets.

The Spring Statement confirmed the spending envelope for phase 2 of the spending review. We will consider the full range of priorities and pressures facing departments in the round, including any impact of the higher multiplier, when setting these budgets.

Final details on the large business multiplier will be set out at Budget 2025, in light of the outcomes of the 2026 revaluation.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 1 April 2025 to Question 42193 on Digital Technology: Taxation, what recent discussions she has had with her G20 counterparts on the taxation of the digital economy.

Answered by James Murray - Exchequer Secretary (HM Treasury)

G20 Finance Ministers and Central Bank Governors met in February 2025. International taxation was among the topics discussed, including OECD/G20 work on addressing the tax challenges arising from the digitalisation of the economy through ‘Pillar 1 and 2’ reforms to international corporate taxation. South Africa subsequently published a Chair’s summary of these meetings which is indicative of G20 members’ views.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she has considered reallocating Child Tax Credit payments previously claimed by a child’s parents prior to their entering foster care to that child while in care.

Answered by Darren Jones - Chief Secretary to the Treasury

Child Tax Credit has been fully replaced by Universal Credit and Pension Credit since 6 April 2025. The Department for Work and Pensions has invited all eligible customers to claim. There are consequently no plans to review past Child Tax Credit rules or arrangements.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 3 April 2025 to Question 41608 on Civil Service: Redundancy, which Departments will contribute additional funding for employee exit schemes; and how much each Department plans to contribute.

Answered by Darren Jones - Chief Secretary to the Treasury

Departments will bid for funding from a central pot in order to run exit schemes, and therefore the exact details of which Departments will benefit from this and how much each will therefore contribute are not yet known.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to the Spring Statement 2025, which Departments will be impacted by the £150 million for Government employee exit schemes.

Answered by Darren Jones - Chief Secretary to the Treasury

As announced at Spring Statement the government has allocated £150 million for government employee exit schemes. Information can be found in the Spring Statement supporting documentation here:

https://assets.publishing.service.gov.uk/media/67e3ec2df356a2dc0e39b488/E03274109_HMT_Spring_Statement_Mar_25_Web_Accessible_.pdf. This will be match-funded by a further £150 million from Departments.

Exit schemes will enable delivery of leaner, smarter, more efficient government, whilst delivering savings over the medium term.

Departments will bid for funding from this central pot in order to run exit schemes, and therefore the exact details of which departments will benefit from this and how this will be spent is not yet known.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to the Spring Statement 2025, whether the abolition of NHS England will be entirely funded by the £150 million included in the transformation fund.

Answered by Darren Jones - Chief Secretary to the Treasury

As announced at Spring Statement the government has allocated £150 million for government employee exit schemes. Information can be found in the Spring Statement supporting documentation here:

https://assets.publishing.service.gov.uk/media/67e3ec2df356a2dc0e39b488/E03274109_HMT_Spring_Statement_Mar_25_Web_Accessible_.pdf. This will be match-funded by a further £150 million from Departments.

On 13 March, the Prime Minister announced that NHS England will be brought back into the Department of Health and Social Care to form a new joint centre.

Exit schemes will enable delivery of leaner, smarter, more efficient government, whilst delivering savings over the medium term.

Departments will bid for funding from this central pot in order to run exit schemes, and therefore the exact details of which Departments will benefit from this and how this will be spent is not yet known.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to the Spring Statement 2025, how many redundancies from NHS England will be paid for from the £150 million included in the transformation fund.

Answered by Darren Jones - Chief Secretary to the Treasury

As announced at Spring Statement the government has allocated £150 million for government employee exit schemes. Information can be found in the Spring Statement supporting documentation here:

https://assets.publishing.service.gov.uk/media/67e3ec2df356a2dc0e39b488/E03274109_HMT_Spring_Statement_Mar_25_Web_Accessible_.pdf. This will be match-funded by a further £150 million from Departments.

On 13 March, the Prime Minister announced that NHS England will be brought back into the Department of Health and Social Care to form a new joint centre.

Exit schemes will enable delivery of leaner, smarter, more efficient government, whilst delivering savings over the medium term.

Departments will bid for funding from this central pot in order to run exit schemes, and therefore the exact details of which Departments will benefit from this and how this will be spent is not yet known.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what the net impact of (a) Government policies since 4 July 2024, (b) the Autumn Budget 2024 and (c) the Spring Statement 2025 has been on the Office for Budget Responsibility's forecasts for real household disposable income per person in each financial year between 2024-25 and 2029-30.

Answered by Darren Jones - Chief Secretary to the Treasury

HM Treasury does not prepare forecasts for the UK economy. Forecasts, including for real household disposable income per person, are the responsibility of the independent Office for Budget Responsibility (OBR). These forecasts are published by the OBR as part of their Economic and Fiscal Outlook (EFO).

The OBR’s assessment of policy decisions at the 2024 Autumn Budget can be found in their October 2024 EFO, available here: https://obr.uk/efo/economic-and-fiscal-outlook-october-2024/

The OBR’s assessment of policy decisions at the 2025 Spring Statement can be found in their March 2025 EFO, available here: https://obr.uk/efo/economic-and-fiscal-outlook-march-2025/

In their March forecast, after accounting for the effects of policy at both events, the OBR forecast was for RHDI per capita to rise by an annual average of 0.5% over this parliament (Q3 2024 – Q2 2029).

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what proportion of the additional defence expenditure she announced at the Spring Statement falls under capital departmental expenditure limits; what proportion falls under resource departmental expenditure limits; and for what reason these allocations were arrived at.

Answered by Darren Jones - Chief Secretary to the Treasury

The Chancellor’s Spring Statement document, published on 26 March, set out the Resource DEL and Capital DEL uplifts to defence spending over the scorecard period.

A greater proportion of the uplift will be Capital DEL funding. This reflects the needs of defence, and will enable the accelerated the adoption of cutting-edge capabilities, and rebuild stockpiles, munitions, and other essentials depleted after a period focussed on international terrorism and global crises. This Capital DEL focus also supports the Chancellor’s mission to boost growth, enabling greater spending on novel and innovative technologies.

The allocation of this uplift and the MOD budget will be confirmed as part of the Spending Review 2025, which will conclude on 11 June 2025.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to the Secretary of State for Transport's Oral Statement of 24 March 2025 on Road Maintenance, whether she has made an estimate of the Barnett consequential funding for Wales of the additional £500 million highway maintenance funding.

Answered by Darren Jones - Chief Secretary to the Treasury

At Phase 1 of the 2025 Spending Review, an additional £500 million was allocated to the Department for Transport to fund local highways maintenance in 2025-26. The Barnett formula was applied in the usual way to changes in the Department for Transport’s Delegated Expenditure Limit (DEL) budget.

At Spending Reviews, the Barnett formula is applied to changes to each UK Government department’s overall DEL budget, rather than to individual programmes.

The Welsh Government’s Spending Review settlement for 2025-26 is the largest in real terms of any Welsh Government settlement since devolution.  The Welsh Government is receiving at least 20% more funding per person than equivalent UK Government spending in England. That translates into over £4 billion more in 2025-26 and includes £1.7 billion through the operation of the Barnett formula.

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. An update to Block Grant Transparency to include Autumn Budget 2024 changes will be published in due course:

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

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to her oral statement on Spring Statement of 26 March 2025, Official Report, Column 952, what the evidential basis is that households will be on average more than £500 a year better off under this Government; and if she will publish the comparison of RHDI for each financial year of this parliament.

Answered by Darren Jones - Chief Secretary to the Treasury

The Office for Budget Responsibility’s (OBR) March 2025 forecast is for people to be on average over £500 a year better off, relative to the March 2024 forecast. This refers to Real Household Disposable Income (RHDI) per person, a commonly used measure of living standards.

This statistic is based on publicly available OBR forecast data. Specifically, the difference in RHDI per person between the March 2025 forecast and the March 2024 forecast for each financial year over 2024/25 to 2028/29. To make consistent comparisons, both forecasts are adjusted for inflation using the consumer expenditure deflator to convert to 2022 prices. The average difference in RHDI per person across the five years is over £500.

The two relevant OBR forecasts are available at the links below.

The OBR’s March 2024 forecast data is available here: Economic and fiscal outlook – March 2024 - Office for Budget Responsibility

The OBR’s March 2025 forecast data is available here: https://obr.uk/efo/economic-and-fiscal-outlook-march-2025/

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to her Oral Statement of 26 March 2025 on the Spring Statement, Official Report, column 945, what proportion of the £150 million included in the transformation fund will be spent on the abolition of NHS England.

Answered by Darren Jones - Chief Secretary to the Treasury

As announced at Spring Statement the government has allocated £150 million for government employee exit schemes. Information can be found in the Spring Statement supporting documentation here:

https://assets.publishing.service.gov.uk/media/67e3ec2df356a2dc0e39b488/E03274109_HMT_Spring_Statement_Mar_25_Web_Accessible_.pdf. This will be match-funded by a further £150 million from Departments.

On 13 March, the Prime Minister announced that NHS England will be brought back into the Department of Health and Social Care to form a new joint centre.

Exit schemes will enable delivery of leaner, smarter, more efficient government, whilst delivering savings over the medium term.

Departments will bid for funding from this central pot in order to run exit schemes, and therefore the exact details of which Departments will benefit from this and how this will be spent is not yet known.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will make it her policy to provide hon. Members with an economic and fiscal outlook assessment by the Office for Budget Responsibility of the measures in the Pathways to Work Green Paper, published on 18 March 2025, before bringing forward legislative proposals on the measures.

Answered by Darren Jones - Chief Secretary to the Treasury

The Office for Budget Responsibility (OBR) published their latest Economic and Fiscal Outlook on 26 March 2025 alongside Spring Statement 2025. This included an assessment of some of the changes in the Pathways to Work Green Paper which the Government is legislating on, with the relevant legislation being introduced in due course. In their March 2025 Economic and Fiscal Outlook, the OBR stated they “plan to work with the Treasury and DWP to further scrutinise both the direct and indirect effects of these welfare and employment support policies ahead of our next forecast, alongside the effects of any further measures from the Green Paper that have been sufficiently developed”.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the Answer of 13 February 2025 to Question 29188 on Agriculture and Business: Inheritance Tax, if she will make an assessment of the potential merits of reviewing her Department's data collection methods to enable the collection of data on the number of estates containing woodlands impacted in the 2026-27 financial year.

Answered by James Murray - Exchequer Secretary (HM Treasury)

HMRC guidance sets out that woodland is only agricultural property, and therefore qualifies for agricultural property relief, if it is occupied with, and that occupation is ancillary to, agricultural land or pasture. It will include woodland shelter belts, game coverts, fox coverts, coppices grown for fencing materials and clumps of amenity trees or spinneys. Woodlands occupied for purposes that are not agricultural, such as amenity woodland or woodland used for the production of commercial timber, are not agricultural property. However, they may be eligible for woodlands relief or business property relief.

Executors must include the value of any timber and woodland owned by the deceased that is not part of a farm in box 69 of the IHT400 form, alongside the value of the deceased’s other interests in any business or partnership (which may or may not be related to woodlands). Some farms may also include coppices, small woods and belts of trees that shelter the land, and the value of these should be included in the value of any farm, farmhouses and farmland owned by the deceased in box 68 of the IHT400 form.

However, as stated in our answer to UIN 29188, while estates include supporting documentation about the type of assets on which they claim agricultural and business property reliefs when submitting their claims, only the value of eligible assets is digitally captured in a format available for further analysis. It is also combined with the value of other assets in the boxes mentioned above, and these may or may not be related to woodlands. As such, any further level of detail is not readily available from historic claims to estimate how many future estates might contain woodland. It would be disproportionately costly for HMRC to manually review historic claims to digitally capture this information.

As detailed in my recent letter to the Chair of the Northern Ireland Select Committee, Inheritance Tax is currently operated by HMRC using a predominantly paper-based system. As part of my work to modernise HMRC, we plan to move to a digital system.

Model and publish the economic impact of removing or raising the £100k taxable income cliff edge. The loss of personal allowance and loss of entitlement to free childcare hours means those who earn over £100k face a disproportionately high marginal tax rate. Between £100-£125k this can exceed 100%.

We call on the Government to review UK tax evasion laws & close offshore tax loopholes used by the ultra-rich. Increase funding for HMRC's tax evasion unit, enforce 15% global minimum tax, create a public register of offshore holdings & strengthen tax laws to ensure billionaires pay their fair share

We believe the Government’s decision to cut the retail, hospitality and leisure business rates reliefs from 75% to 40% from 1 April could mean thousands of businesses will see business rates bills rise significantly in the year ahead. We believe such rises may be unsustainable for many.

We think the legislation governing the credit rating system should be reviewed as even a small mistake on your credit report, can have severe consequences, and correcting it is often difficult.

We call on the Government to introduce a tax on AI usage to fund worker retraining and require AI impact assessments. We want the Government to protect workers from large-scale automation that may result from AI.

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Question to the Department for Work and Pensions:

To ask His Majesty's Government what assessment they have made of the Office for Budget Responsibility’s assessment in its Economic and Fiscal Outlook March 2025 that 3 million people will be in receipt of the Universal Credit health element in 2029–30; and how many people they forecast will be in receipt of it in 2029–30, by age and region.

Answered by Baroness Sherlock - Minister of State (Department for Work and Pensions)

The Memorandum of understanding between the Office for Budget Responsibility, HM Treasury, the Department for Work & Pensions, and HM Revenue & Customs sets out the responsibilities of the OBR and government departments in the preparation of forecasts for welfare spending at fiscal events, including how this is presented in the OBR’s publication the Economic and Fiscal Outlook.

In line with paragraph 2.7 of the MoU, the DWP forecasts for the UC health journey caseloads are produced in consultation with OBR and are consistent with the OBR Spring Statement 2025 forecasts. These will be published in the DWP’s Outturn and Forecast tables on 23rd April.

Figures by region and age are not available for UC health journey caseloads.

Question to the Department for Environment, Food and Rural Affairs:

To ask the Secretary of State for Environment, Food and Rural Affairs, whether he has established criteria to assess progress on climate adaptation.

Answered by Emma Hardy - Parliamentary Under-Secretary (Department for Environment, Food and Rural Affairs)

Defra actively monitors progress against the actions in the third National Adaptation Programme (NAP3) through regular internal monitoring across government. The department is developing a Monitoring, Evaluation and Learning (MEL) framework to support the implementation of NAP3. Progress on adaptation is also assessed externally: by the end of April, the Climate Change Committee will publish its next biennial report on progress in adapting to climate change.

In addition, Defra working with other Government departments including the Cabinet Office and HM Treasury, use the cross-government director level Climate Resilience Steering Board to ensure that climate adaptation is embedded into policy- and decision-making across government. The Board oversees strategic, cross-cutting climate adaptation and resilience issues to increase UK resilience to climate change

My department is exploring how to set out stronger objectives to drive action to increase our preparedness for the impacts of climate change up to and beyond the next National Adaptation Programme in 2028.

Question to the Department for Education:

To ask the Secretary of State for Education, what was the total (a) apprenticeship levy revenue received from eligible employers, (b) sum and proportion of levy revenue spent on Level 4, 5, 6 and 7 apprenticeship qualifications and (c) the sum and proportion of unspent levy revenue returned to HM Treasury in each of the last five years.

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

All UK employers with an annual pay bill above £3 million pay 0.5 per cent of their pay bill to invest in apprenticeship training. HM Revenue and Customs (HMRC) is responsible for collecting the levy on behalf of the government. Annual apprenticeship levy receipts are published at: https://assets.publishing.service.gov.uk/media/67b5fd2c9ae06ef4a71cf2e0/NS_Table_final.ods.

The department is responsible for apprenticeships in England only and receives an annual protected apprenticeships budget, which is agreed at spending reviews. Although closely linked, this is distinct from the total levy income collected and the funds in employer accounts.

In total, this apprenticeship budget covers the spend drawn down by all levy-paying employers, as well as apprenticeships for those who do not pay the levy, the costs of English and mathematics tuition for apprentices, and additional payments to employers, training providers and apprentices. It also covers the administrative costs of running the apprenticeships programme.

The table below provides details of the ring-fenced apprenticeships budget, and the total and proportion of the budget that was unspent in each of the last five years.

*The 2023/24 annual apprenticeship budget was revised in-year from £2,585 million to £2,525 million, as £60 million was surrendered in-year.

Where the department’s apprenticeships budget is underspent by the end of the financial year, funds are returned to HM Treasury in line with standard practice set out in the Consolidated Budgeting Guidance, a copy of which is available at: https://www.gov.uk/government/publications/consolidated-budgeting-guidance-2024-to-2025.

The table below provides a breakdown of spend against the apprenticeship budget by apprenticeship level 4 to level 7, and the proportion of the budget spent at level 4 to level 7 for each of the five past years.

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

To ask the Secretary of State for Culture, Media and Sport, with reference to the Spring Statement of 26 March 2025, what assessment she has made of the potential impact of changes to her Department's planned budget for the 2025-26 financial year on support for the creative industries.

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

DCMS’ budget for the 2025-26 financial year was confirmed by HM Treasury at Autumn Budget 2024, not at the Spring Statement.

The creative industries are one of the government’s eight priority Industrial Strategy sectors. At the Creative Industries Growth Summit in January, we announced a £60 million package of support for the sector, providing a major boost to the wider economy. We also set out new commitments from the British Business Bank, the UK’s economic development bank, and UK Research and Innovation (UKRI) in January to strengthen their support for the creative industries, in addition to making shorter apprenticeships available from August 2025, building towards a more flexible growth and skills levy. These first steps in delivering on our ambitions for the creative industries will be expanded upon with the publication of the Sector Plan.

The government recognises the importance of cinemas as part of the UK’s film industry and as community assets. The Government’s tax incentives, including the new Independent Film Tax Credit, are bolstering the slate of films available to be shown in British cinemas. The BFI’s Film Audience Network (BFI FAN) is a collaboration of 8 film hubs, managed by leading film organisations and venues around the UK which provides support to cinemas on a local level.

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

To ask the Secretary of State for Culture, Media and Sport, with reference to the Spring Statement of 26 March 2025, what assessment she has made of the potential impact of changes to her Department's planned budget for the 2025-26 financial year on support for independent cinemas.

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

DCMS’ budget for the 2025-26 financial year was confirmed by HM Treasury at Autumn Budget 2024, not at the Spring Statement.

The creative industries are one of the government’s eight priority Industrial Strategy sectors. At the Creative Industries Growth Summit in January, we announced a £60 million package of support for the sector, providing a major boost to the wider economy. We also set out new commitments from the British Business Bank, the UK’s economic development bank, and UK Research and Innovation (UKRI) in January to strengthen their support for the creative industries, in addition to making shorter apprenticeships available from August 2025, building towards a more flexible growth and skills levy. These first steps in delivering on our ambitions for the creative industries will be expanded upon with the publication of the Sector Plan.

The government recognises the importance of cinemas as part of the UK’s film industry and as community assets. The Government’s tax incentives, including the new Independent Film Tax Credit, are bolstering the slate of films available to be shown in British cinemas. The BFI’s Film Audience Network (BFI FAN) is a collaboration of 8 film hubs, managed by leading film organisations and venues around the UK which provides support to cinemas on a local level.

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